RESPONSIBILITY AND CAPABILITY

This paper explores the issue of responsibility and links it to the concept of capability. The paper begins by looking at what it means to be responsible and connects this to the now common distinction in public policy between blame and task. It is argued that responsibility should be internalised rather than externalised and placed in the hands of the state. This can be done through the extension of property rights and so the paper offers a brief justification for the link between responsibility and property rights. The final part of the paper considers the ideas of capability and competence and uses these to argue for the placing of personal responsibility at the heart of public policy.     

发展研究的发展趋势和理论任务

目前国内外发展理论中出现了发展研究的大众普及化、生态学化、哲学化、东方化、马克思化和意识形态化等新趋势。据此 ,本文提出发展理论研究的根本任务是 :建立跨世纪跨学科的发展科学 ;思考和建构具有中国特色的社会发展理论体系。     

教师如何有效实施螺旋式项目教学法

在计算机专业的一些实践性很强的技能型课程中,采用新的螺旋式项目教学法,根据课程应用性的特点,以及职业能力的需求,在宏观的课程上的拓展,微观课堂上递进驱动教学法将理论教学与实践教学有机结合,实践教学效果很明显。但是新的教学方法对教师的工作任务有了新得标准,如何处理知识点的衔接,实现螺旋式上升势态,教学过程中如何把握知识点的内在联系,加强知识的层次性,最终实现知识点层层梯进,逐步深入。     

The Fear of Exclusion: Individual Effort when Group Formation is Endogenous*

To secure their membership in a popular group, individuals may contribute more to the group's local public good than they would if group formation were exogenous. Those in the most unpopular group do not have this incentive to contribute. This may result in substantial differences in individual effort level between groups. Our model thus provides one explanation for the existence of group‐specific behavioral norms. A principal will prefer exogenous or endogenous group formation depending on whether he prefers high or low levels of the local public good. We analyze two stylized examples: social interaction in schools, and multiple‐task teamwork.     

Voluntary Contributions with Uncertainty: The Environmental Quality

This article presents a model in which production causes pollution that diminishes the welfare of its agents. Each agent is concerned with the quality of its environment and may voluntary contribute to improve it by financing depollution technology. The effectiveness of this technology on the quality of the environment is uncertain. We show that if an agent is sufficiently risk averse, voluntary contribution is a decreasing function of the average efficiency of depollution technology. If, on the contrary, the pollution effect is weaker than the substitution effect, the opposite holds. We show that precaution about environmental quality has two possible consequences that depend on agents' risk aversion. Therefore, the implications of a precautionary attitude lead us to consider the agents' risk-aversion characterization, which implies knowledge about prudent attitude.     

指派问题的改进算法

指派问题是管理技术中的重要内容,指派问题的经典算法就是经典的匈牙利法。针对匈牙利法在处理有诸多指派问题的模型不能进行有效求解的情形,本文提出了匈牙利法的改进算法,并应用改进算法在人员任务分派等实例中进行了有效的求解,得到了优化分配的方案,说明模型算法的有效性和实用性。     

浅谈作业成本法在中国的应用

作业成本法是一种全新的成本计算方法。作业成本法的提出最初是为了成本计算,但它有着两类更为广阔的用途:一是通过利用产品和服务成本的信息进行存货估价、商品定价和产品决策;二是通过利用作业成本信息进行业绩计量和考核、预算制定、作业管理、生产工序管理及顾客和市场盈利分析等。作业成本法的采用可以帮助企业加强内部管理,但企业是否采用作业成本法还要看作业成本法是否与企业所处的环境相适应,要考虑成本——效益原则。     

Critical Situations for Decision Making: A Support Based on a Modelling Tool

This paper proposes to give a toll to help decision makers in critical situations. The principle of our research is based on a modelling approach for Cooperative Knowledge Based Systems. This approach is based on a Task/Method paradigm that we describe. We then propose to take into account collateral effects of tasks in order to support decision makers in a critical context. The proposed tool can then generate a degraded solution for which, collateral effects of previous tasks have been taken as new goals to reach. This study is possible thanks to the definition of several kinds of models: a Good Functioning Model and a Degraded Tasks Library.     

虚拟团队交互记忆系统对团队绩效的影响!——任务复杂性的调节作用

利用对45个虚拟团队的调研数据,通过相关分析和回归分析,探讨了虚拟团队的虚拟性对交互记忆系统的影响、交互记忆系统的各维度对团队绩效的影响及任务复杂性对两者间关系的调节作用。研究结果显示:虚拟团队的虚拟性和交互记忆系统之间存在相关关系;虚拟团队交互记忆系统的3个维度(专长度、可信度和协调度)对团队绩效具有较强的预测作用;任务复杂性对交互记忆系统与团队绩效的关系产生负向调节作用。     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original