会计确认、计量重心转移：理论分析、准则解释及应对策略

本文对资产负债观和收入费用观进行了比较研究，分析了二者的内涵和特征，探究了会计确认、计量重心转移的历史演变过程，阐释了会计确认、计量重心转移在我国新会计准则中的表现，并分别从会计信息供给者、管制者和使用者的视角对提高会计信息的决策有用性提出了建议。     

Workforce diversity initiatives of U.S. multinational corporations in Europe

Although most U.S. multinational corporations have substantial workforce diversity management programs in their U.S. operations, they are only beginning to consider parallel efforts in their overseas subsidiaries and affiliates. The internationalization issue is particularly prominent in the European Union, where competitive, demographic, legal, and political developments make workforce diversity issues unavoidable within the next few years. Instead of simply replicating U.S. programs, however, diversity initiatives in Europe need to adapt to each employer's strategic objectives, degree of organizational integration, and local needs. The experiences of Lucent Technologies Inc. and The Royal Dutch/Shell Group of Companies illustrate two contrasting approaches. The former has adopted a strongly multidomestic strategy, while the latter has a more global approach. © 2003 Wiley Periodicals, Inc.     

关于我国企业供应链管理的几个问题与对策思考

本文在分析制造业全球化动因的基础上,指出制造业全球化已成为不可逆转之势,企业要适应这一形势就必须采取相应对措,而供应链创新便是至关重要的一环。文中分析了制造业全球化形式下我国当前供应链管理存在的问题,探讨了我国制造业进行供应链创新的途径和方法。     

关于丰富外来务工人员精神文化生活的调查

丰富外来务工人员的精神文化生活，提高他们的素质，对构建和谐社会尤为重要。本文以织里镇为个案进行了专题调研，并结合近阶段的工作实践．提出了一些对策思路。     

What pupils can learn from working with robotic direct manipulation environments

This study investigates what pupils aged 10–12 can learn from working with robots, assuming that understanding robotics is a sign of technological literacy. We conducted cognitive and conceptual analysis to develop a frame of reference for determining pupils’ understanding of robotics. Four perspectives were distinguished with increasing sophistication; “psychological”, “technological”, “function”, and “controlled system”. Using Lego® Mindstorms® NXT robots, as an example of a Direct Manipulation Environment, we developed and conducted a lesson plan to investigate pupils’ reasoning patterns. There is ample evidence that pupils have little difficulty in understanding that robots are man-made technological and functional artifacts. Pupils’ understanding of the controlled system concept, more specifically the complex sense-reason-act loop that is characteristic of robotics, can be fostered by means of problem solving tasks. The results are discussed with respect to pupils’ developing technological literacy and the possibilities for teaching and learning in primary education.     

建构高校“原理”课程教学体系应遵循的几个原则

高校思想政治理论课"05方案"实施以来,怎样将教材优势转化为教学优势,一直是广大思想政治理论课教师探讨的问题。该文提出的建构"原理"("马克思主义基本原理概论"简称)课程教学体系应遵循教材体系所体现的马克思主义基本原理整体性原则、突出重点原则和理论联系实际原则,既符合中央对"马克思主义基本原理概论"课教学的要求,也符合"原理"教材的本真精神,对于把"原理"课程教材优势转化为"原理"课程教学优势是一个有益的探索。     

重大冲击下全球外汇市场风险的生成机理研究

在重大国际事件频发的背景下,考察不同重大冲击下全球外汇市场风险成因,对于防范化解金融市场风险的意义重大.基于波动风险与传染风险的双重风险视角,本文首先考虑全球外汇市场的传染风险和自身风险累积带来的内部风险成因,继而通过金融市场之间的传导、政策实施的传导以及实体经济的传导来考察全球外汇市场的外部风险成因.研究结果如下.(1)从全球外汇市场波动风险来看,全球金融危机和新冠肺炎疫情对全球外汇市场风险的影响较为一致且均较大,欧债危机和中美贸易摩擦对全球外汇市场风险的影响较为一致且均较小.(2)从全球外汇市场内部风险成因来看,全球金融危机、欧债危机和新冠肺炎疫情时期,全球外汇市场风险主要由传染风险驱动.而在中美贸易摩擦时期,全球外汇市场风险主要由自身风险累积驱动.(3)从全球外汇市场外部风险成因来看,跨市场传染因素在正常时期、欧债危机和中美贸易摩擦时期的贡献度最高,政策实施传导在全球金融危机时期的贡献度最高,实体经济因素在新冠肺炎疫情时期的贡献度最高.     

从东亚、拉美国家宏观政策调整看发展中国家现代化进程中政府干预问题

在20世纪,东亚、拉美地区成为世界经济中公认的两个新的“增长点”．这两个地区经济的高速增长，都与政府强有力的干预有着密切的关系。然而，两次强烈的经济危机．又使强政府作用的弊端暴露无遗。其成功的经验和失败的教训，对于发展中国家现代化进程中实现政府干预最优化具有重要启示作用。     

Human Capital and Systems of Innovation in African Development

Abstract: In this paper we propose that historically generated institutions and persistent pattern of human capital formation condition the emergent systems of innovation in Africa. These factors determine the development path of the region. We advance the notion of dynamic and non‐dynamic systems of innovation, the latter describing the African condition. We combine the strands of literature on institutions and their persistence in shaping development with evolutionary theory and systems of innovation. Evidence is presented on the colonial origins of skewed schooling enrolment, at variance with the industrialization objective of modern economies. Employing simple statistical tests, the persistence of initial human capital (school enrolment) reflects in the significant correlation among the three levels of schooling enrolments, and correlation of enrolment in 1970 with per capita income in 2000, a periodicity of some three decades. This outcome is consistent with the literature on countries at early stages of development. Path‐dependency is partially proved even though we did not attempt to investigate all variables making up the system of innovation. This is a first tentative attempt to explore long‐run development in Africa within the systems of innovation framework.     

关于农业区工业化需要澄清的几个问题

目前就农业区工业化的认识,还存在着相当程度的混乱。文章从四个方面,即典型农业区是否要推进工业化;什么是农业区工业化;工业化过程是客观自发发展还是主观推动;如何营造一个地区的工业化发展环境的角度,试图进一步澄清及论证说明。