人力资本价值计量方法探讨

人力资本的特性决定了其不同于财务资本的价值计量方法.人力资本价值计量应以产出法为主导方法,并体现团队计量、分层计量、动态计量的要求.人力资本价值包含企业整体人力资本价值、团队人力资本价值和个体人力资本价值三个层次.从整体人力资本价值到团队人力资本价值再到个体人力资本价值的逆向评估法符合现代企业生产经营的特点,也具有相当程度的可操作性.     

高灵敏度的微波取样系统

本文描述一个新的微波取样系统,使用测量数据的数字处理而提高了灵敏度.由于取样示波器中电子电路的时间漂移,给信号处理带来了更大的麻烦.本系统开发了一个适当的方法可以补偿时间漂移.本文讨论了噪声的影响,给随机的多余时间信号以信噪比的函数.最后举例说明,如何将此法应用到自动取样系统中去.     

美国绩效评估研究中度量传统简析

本文从工作绩效的范围、工作绩效的维度、对管理者绩效的描述、绩效评估工具与程序的开发四个方面对美国绩效评估中度量传统的重要研究成果加以介绍,并提出度量传统的视角过于单一,不能充分体现评估过程中多因素的互动关系。     

Cultural Relevance of Western Accounting Systems to Developing Countries

It has been suggested recently that the accounting systems used in developing countries may be irrelevant to their needs because they originate in Western countries with different cultural values. The accounting literature on this point, however, is vague in its assessment of exactly what aspects of Western accounting systems fail to meet the test of relevance. Furthermore, it is not clear whether the differences between the needs of users in various countries are differences in kind or only differences in degree. This article analyses these issues by introducing technical considerations in addition to the behavioural ones usually discussed and by separating out problems of accounting measurement from problems of accounting disclosure. This distinction is used to argue that it is the specific disclosure rules of particular calculations inherent in Western accounting systems rather than the transaction cost database that are most likely to fail to satisfy the needs of users in developing countries. The effect of the importation of the French Unified Accounting System to Lebanon is examined and an amended version of the Hofstede-Gray cultural accounting framework is used to clarify the concept of cultural relevance.     

The Impact of Financial Accounting Practices on the Measurement of Profit and Equity: Australia Versus the United States

The purpose of this paper is to make a quantitative comparative analysis of differences between Australian financial reporting practices and U.S. GAAP. The empirical data consist of Form 20-F filings for thirteen Australian incorporated companies for the period 1985–93. Based on prior research, there is a test of the hypothesis that U.S. GAAP is more conservative than Australian financial reporting practice. The results of the empirical analysis offer little support for this hypothesis in the context of the reporting of profit. However, the hypothesis is supported for the reporting of shareholders’ equity. The most frequent and material differences in profits relate to asset measurement, equity consolidation and accounting for intangible assets. Generalizations relating to differences in shareholders’ equity are more difficult to make.     

Management accounting in its social context: Rimailho revisited

The homogeneous sections method prescribed by the Plan comptable general (the French national accounting plan) since its origin is commonly attributed to the influence of the Rimailho Report (1928, in its final version). An in-depth analysis of the processes and management systems Rimailho set up, described in minute detail in his major works, has led to the belief that he was the pioneer of a certain type of the activity-based costing method. But other aspects of his work are far more interesting. With Rimailho, accountancy plays a role which is closely linked to his political and social convictions. Rimailho's management accounting appears as the strategic tool in a type of corporate regulation involving organizational slack, possible in a defender 's strategy deployed in a specific competitive and technological environment. Rimailho's organization does not fit into today's standard typologies (Anthony, Woodward, Ouchi, etc.). It is an appropriate challenge for researchers in accounting and management control.     

The Southampton econometric model building unit : Some lessons learned

This paper draws on the author's experience as a research fellow on the Southampton Econometric Model Building Unit in suggesting that there is a case for large-scale, structural, disaggregated econometric models. This is particularly so if, like SEMBU, the aim is to improve both economic theory and economic policy advice rather than simply to forecast actual futures. It is argued that for such an approach to model building to be successful, funding agencies should adopt a long-term view and the Central Statistical Office and other data generating bodies should become much more closely involved with the model-building unit. This latter cooperation could prove mutually beneficial.     

码分体制多站交会测量中的电平效应分析

本文对测量站外测的码分多址，多站共作应答机测距方式中的远近电平效应问题，结合靶场的实际使用情况进行了具体分析。     

资产证券化:创新动力与市场规模约束

我国商业银行首次发行的“建元”和“开元”两只信贷资产债券的技术设计表明,在当前我国金融机构存在较严重的存贷差的条件下,商业银行的资产证券化创新动力实际上是不足的。政府管理层应尽快扩大资产证券化市场的规模,以刺激商业银行的创新动力。资产证券化本身也需要在技术层面上不断地创新。     

物流配送中心规模设计方法研究

物流配送中心是进行货物流通的场所,为合理利用城市土地资源,必须对物流配送中心的规模进行优化设计。根据规模设计的原则和配送中心的业务量、性质及远期发展等,对物流配送中心规模进行细化,分别进行量化计算,从而达到优化设计的目的。