乘数原理并非谬误与神话--与张理智先生商榷

本文在简述“乘数原理”的基础上，通过比较均衡产出的增量表达式与总量表达式的本质差异，指出张理智的《乘数原理：谬误与神话》（以下简称张文）提出的“‘乘数原理’含义谬误，需要推倒”的论断存在严重错误，是错误的推理过程得出的错误的推理结果，原因在于文中忽略了“乘数原理”的一个基本假设前提——消费函数，并举一例予以说明，得出了“乘数原理”并非谬误与神话的结论，供商榷。     

惯性参考系与牛顿力学的适用范围探索——剖析狭义相对论的逻辑谬误与概念错误

本文从惯性参考系的定义入手,分析了构成惯性参考系的条件。进而指出,在光速传递有限性的前提下,牛顿力学设想的惯性参考系根本不存在,因而以惯性参考系为前提的狭义相对性原理也不成立。可是,爱因斯坦的狭义相对论却建立在狭义相对性原理和光速不变原理的基础上,因此说,狭义相对论不仅存在概念错误,而且存在逻辑谬误。广义时空相对论纠正了狭义相对论的概念错误与逻辑谬误,从而使现代物理学又回到辩证唯物主义的时空观之上。     

专家系统推理机核心设计

<正>推理指从已知事实出发,运用已经掌握的知识,推导出其中蕴涵的事实性结论或归纳出某些新的结论的过程。其中,推理所用的事实分为两种情况,一种情况是求解问题的初始证据;另一种情况是推理过程中所得到的中间结论,这些中间结论可以作为进一步推理的己知事实或证据。     

投资决策中管理者心理偏差的影响及其防范

在企业的有关财务决策中,投资决策是最主要的决策.错误的投资决策,轻则影响企业发展,重则导致企业破产.投资决策错误是由多种因素造成的,其中一个重要的因素是一系列认知或心理偏差.这些偏差渗透进人们的思考过程,影响人们推理.投资决策过程中常见的偏差有过度自信、损失厌恶、证实偏差等.这些偏差会导致企业投资决策错误以及非效率投资行为.因此,必须采取有效措施抑制认知或心理偏差对投资决策的影响.     

对项目投资现金流计算“全投资假设”的修正

本文根据通用《财务管理》教材中所述项目投资管理中现金流量计算的理论,指出其中的全投资假设仅站在项目投资的角度,却忽略了项目投资的主体——企业资金来源不同的现实情况,极易导致企业做出错误的决策,因此必须对此理论进行修正研究。本文先列举两个例题来论证此理论修正前财务可行性分析的错误结论,再通过列举三个例题来论证修正后正确的财务可行性分析结论。     

对项目投资现金流计算“全投资假设”的修正

本文根据通用《财务管理》教材中所述项目投资管理中现金流量计算的理论,指出其中的全投资假设仅站在项目投资的角度,却忽略了项目投资的主体——企业资金来源不同的现实情况,极易导致企业做出错误的决策,因此必须对此理论进行修正研究。本文先列举两个例题来论证此理论修正前财务可行性分析的错误结论,再通过列举三个例题来论证修正后正确的财务可行性分析结论。     

关于基尼系数若干问题的再研究--与部分学者商榷

基尼系数是测量收入不平等的一个重要指标，近年来有很多学者对此进行了深入研究，本文主要对有关学者的研究内容进行商榷与补充。首先，实际计算基尼系数应首选离散公式，并且根据具体的抽样方法选择无偏或有效的估计公式；其次，本文论证了对数正态分布下基尼系数G与标准差d的关系式：G=2Ф（σ/√2）-1；再次，针对基尼系数存在的不足，改进基尼系数成为一些学者的研究重点，本文发现一些改进并没有解决基尼系数与洛伦茨曲线的非一一对应问题，并且可操作性较差，通过介绍S基尼系数和E基尼系数，本文说明了基尼系数改进的总体思路；最后，针对学者提出的“部分分布决定性定理（PD定理）”，本文论证了其推理过程中存在的问题，说明该定理是错误的。     

审计假设问题研究

审计假设（也称为审计公设）是对审计中存在的大量的不确定性现象和因素的认定，也是审计理论体系的基础，是我们进行审计逻辑推理的前提条件。亚里斯多德（Aristotle)说过：“每一可论证的科学多半是从未经论证的公理开始的，否则，论证的阶段就永无止境。“可见没有假设就没有出发点，就不能进行推理或思维，我们也就不可能证明任何事物。审计假设也正是基于此而表现为开展审计工作和作出审计结论的基本前提，它也是建立审计原则和研究审计理论的逻辑起点。     

会计控制系统功能及对未来会计发展的启示

一、控制是会计系统最根本的功能对会计功能 问题，我们已有许多结论。然而，如果跳出既有结论的限制，我们将会看到，现实的结论有着太多的谬误。问题的关键在于我们以往考察会计功能，总是从观察记账、算账、报账等会计行为人手作扩散式的分析研究，于是总将现象当本质，以至于认为会计是一个为管理决策服务的信息系统。会计实际上是一个过程，这个过程由记录、计算和分析、     

小议谈判中逻辑思维的运用

逻辑思维是人类揭示客观世界的本质和规律的极其重要的思维活动形式,几乎渗透到人类获取所有理论和新认识的每一过程,而谈判是现代社会无时不在、无处不有的现象。谈判中严密的逻辑思维,概念、判断、推理、论证和诡辩的恰当运用,是谈判活动顺利进行的有利条件。     

价值分析:劳动整体创造价值

对人类劳动的认识是经济学认识的基础,我们要站在新的时代高度认识劳动,劳动是劳动主体与劳动客体的对立统一,具有整体性。在确认劳动整体性的前提下,从客观事实出发,以劳动产品为认识起点顺理成章地推论出劳动整体价值论。科学的价值理论是劳动整体价值论。     

Witty invention or dubious fad? Using argument mapping to examine the contours of management fashion

This paper examines management fashion discourse based on the premise that management fashions are not neutral, but problematic. It grounds this premise on Abrahamson and Fairchild's (1999) observation that attributes the upswings of management fashion discourse to “emotionally charged, enthusiastic and unreasoned discourse”. Adopting this critical perspective, the paper conducts a careful analysis of faddish discourse in an attempt to understand the discursive ailments that would justify ascribing a diagnosis of “unreasoned” to this discourse. To achieve this goal, the paper employs the technique of argument mapping to examine and compare the structures of early discourse surrounding: (1) Business Process Reengineering (BPR) – typically now considered a fad; (2) Enterprise Resource Planning (ERP) – an enduring, non-faddish IS discourse; and (3) Service Oriented Architecture (SOA) – a more recent discourse that is evaluated based on insights derived from comparisons of BPR and ERP. Findings from the resultant argument maps show conspicuous differences between BPR and ERP argumentation, which suggests an association between early argument structure and the faddish trajectory of discourse. Similarly, insights derived from ERP and BPR argument comparisons suggest that SOA is more likely to follow the faddish course of its BPR predecessor rather than the enduring track of ERP.     

企业剩余安排的“权力”解释

本文从不完全契约假设出发,运用模型推理和理论分析,探讨了企业剩余归属的根本原因,得出结论:企业剩余之所以归属于股东和经理人是因为他们处于劳动契约的"短边"。另外,本文比较不同行业剩余分配的特点,分析企业剩余归属的演变过程,预测未来企业分配方式的变化趋势,认为人力资本参与分享企业剩余将成为未来的趋势。     

The Organizational Setting, Use and Institutionalization of Argumentation Repertoires

Although the association between management and argumentation has been a long-standing one, very little research has been undertaken into the organizational setting, institutionalization and use of argumentation. Argumentation is still considered to be undertaken between isolated individuals or within political communities. This paper aims to provide a first attempt at an organizational theory of argumentation. It suggests that organizations institutionalize very specialized repertoires of arguments, which constrain what their members can say, and which are discourse resources which are subject to appropriation and manipulation by organization members to increase their power and influence. One example of the importance of managerial control of argumentation is during organizational change, where specific argumentation subrepertoires are postulated to facilitate the transition between successive stages of change     

Abduction 101: Reasoning processes to aid discovery

We propose that the process of abduction is a useful tool for how management scholars can better develop new explanatory hypotheses and theories. In doing so, we differentiate abduction from the more commonly studied methods of deduction and induction. We briefly explain the various research streams on abductive reasoning and propose a version that is focused more on the process of abductive reasoning and less on the outcomes. We argue that by using contrastive reasoning and by recognizing different triggers of abduction, this process can help guide researchers to the types of causal explanations that are interesting. We conclude with some examples of abduction in the history of management research and a discussion of features of the reasoning processes involved.     

浅议ERP对会计业务流程的影响

介绍了ERP的概念、发展历程、经济效益和实施现状以及目前对ERP在国内的状况;进而对ERP对我国会计业务流程的影响进行了研究和论证,主要是通过对传统会计业务流程和会计电算化下会计业务流程的缺点和不足进行分析,详细说明了ERP系统下会计业务流程重组。     

关于我国金融审计信息化的思考

随着金融信息化的发展,金融审计的信息化已成为一种必然的趋势。本文通过对我国金融审计信息化发展进程的论述,分析了金融审计信息化的现状,并提出了相应的对策和建议。     

Beyond the ecological fallacy

The analysis of long-term social and political developments in Western countries is often difficult because of a lack of sufficient survey data. Almost always official election and census statistics are available over long periods, yet the use of these data for individual-level inferences runs the risk of the ‘ecological fallacy’. In this paper we propose a method to go beyond the fallacy, the Duncan-Davis technique for area-classified data. The method is discussed and used to assess the amount of religious voting among Dutch Catholics in the 1971 general election. While the technique is only moderately helpful in this case, it is expected to be far more useful for the analysis of older elections.     

基于模型分析的液压伺服系统性能参数预测

为了提高液压伺服系统的控制精度,文章对液压伺服系统中的一些非线性参数进行了预测与估计。参数估计之前,首先对目标液压工作系统进行了建模与参数化描述,抽取了其控制和工作模型,计算并推导了模型中主要的液压参数直接的数学关系,如液压受力分析、受力传递函数、噪声信号过滤函数等。在此基础上,采用最小二乘估计算法对液压伺服系统中的非线性参数进行预测,给出了详细的参数分析过程和预测参数推导过程,建立了主要参数的估计计算公式。最后,对所估计的非线性参数进行了仿真和测试。结果表明,文章所选择的参数预测结果与实际的运行结果基本吻合,预测算法参数估计误差小。     

Does spatial visualization ability improve after studying technical drawing?

Two studies were carried out to analyze whether learning technical drawing improves a person’s ability for spatial visualization. Visualization and inductive reasoning tests were applied at the beginning and end of a course in technical drawing in samples of first year engineering students. In both studies it was observed that a moderate percentage of students improved their Visualization test execution. The improvement was similar in men and women. There was no improvement on the inductive reasoning test. The results support the conclusion that the spatial visualization ability can be improved with training.