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71.
Richard Barker 《Accounting in Europe》2018,15(2):153-166
AbstractThe stated purpose of the IFRS Conceptual Framework is to assist the IASB to develop Standards that are based on consistent concepts, and also to assist preparers to develop consistent accounting policies when Standards either do not apply or allow a choice of accounting policy. Yet, the Framework actually does surprisingly little to help the IASB (or preparers) determine which assets, liabilities, income and expenses should be recognised, and how they should be measured. The Framework’s focus on assets and liabilities implies that the accounting can, and should, be determined from the balance sheet. Yet, many current financial reporting requirements focus initially on the income statement, and so they are not so much derived from the Framework as instead in need of being reconciled back to it. At its heart, the problem here is that, while the Framework states that accrual accounting provides a better basis for assessing past and future performance than cash-based information, it does not explain why. To do so would require a conceptualisation of how entities’ business models are employed to create value, and of the strengths and limitations of accounting data in enhancing investors’ understanding of that value-creation. The lack of explanation of the purpose and informational objectives of accruals, how they relate to business models and how they cause the income statement and the balance sheet to interact are gaps in the Framework. Filling those gaps would provide a more robust, and natural, way for the IASB to develop recognition and measurement requirements in its Standards. 相似文献
72.
In the currently rapidly changing business world, innovation has not only become the key to survival and success, but also the defining challenge of organisations. For latecomer firms, however, because of their inherent resource constraints, innovation has become a far more complex undertaking, similar to a multidimensional puzzle. Although there have been an increasing number of practitioner-based surveys, a discrepancy still remains between academia and industry concerning the role and importance of R&D in innovation. Therefore, this study carried out an industry–university–institution survey of Taiwan, based on a multidimensional framework of the innovation puzzle: human, R&D, flow and connection. The results reveal several interesting clues and provide a better understanding of the innovation puzzle for latecomers, and more importantly, resolves the puzzle that could help latecomers identify where new opportunities lie and what weaknesses they must strengthen. 相似文献
73.
74.
Socio-technical challenges in the development of digital multimedia broadcasting: A survey of Korean mobile television development 总被引:1,自引:0,他引:1
This paper examines the prospectus of Digital Multimedia Broadcasting from the technical, economic and regulatory issues. This paper attempts to gain a better understanding of how DMB will evolve and stabilize in next generation network environments. Two research questions guide this study: (1) How does DMB trigger a change in policy, market and industry structure? (2) What are the driving forces of the rapid DMB development in Korea? As these questions involve socio-technical issues, this study uses a socio-technical perspective to investigate the complex relations between the social and technical aspects of DMB by highlighting the co-evolving nature, diversity, and interface between different driving forces and policy. The finding is that Korean DMB is the outcome of a proactive strategy of a telecom carrier and the Korean government's industrial policy to support such strategy. Among the push-oriented trajectory, however, non-technical issues such as users, market and regulation are left behind, which reveals the disjunction of the DMB development in terms of the socio-technical system perspective. The development of DMB sheds light on the growing challenges in the dynamics of industry, regulation, and technology. 相似文献
75.
MVC设计模式在.NET中的应用研究 总被引:1,自引:0,他引:1
从视图、控制器、模型3个方面分析了MVC设计模式,结合.NET框架提出了基于MVC架构的三层体系系统结构的应用方案和扩展MVC模式的思路和方法,并结合MVC三层体系架构进行了高校教师绩效考评系统的设计,对设计过程和结果进行了分析,表明了该方案的有效性和先进性。 相似文献
76.
人民币汇率改革的回顾与前瞻 总被引:3,自引:0,他引:3
汇率改革的重大意义是使人民币成功退出固定汇率制,并且形成了一整套向市场化转轨的理论、制度和政策框架。汇率改革的进程将进一步实现汇率市场化,逐步加大汇率波动的弹性。随着汇率改革的深化,必须努力完成经济增长路径的转换,完善金融市场的功能,提高企业和商业银行应对外汇风险的能力。 相似文献
77.
78.
知识管理的体系结构研究 总被引:1,自引:0,他引:1
文章提出了一种知识管理的体系结构,该体系结构包括核心层、使能层和支撑体系层,进而分析了体系结构中的各组成部分及其主要内容.该体系结构将为企业如何实现知识管理提供理论依据. 相似文献
79.
新世纪的区域规划:思路、框架与对策 总被引:4,自引:0,他引:4
本文从 2 1世纪的时代特征及对区域规划带来的影响与要求入手 ,回顾与评价了现行区域规划的历史功绩与作用 ,在此基础上概括性地提出了 2 1世纪区域规划的内容框架、体系结构、实施机制等。 相似文献
80.
Sanzidur Rahman Aree Wiboonpongse Songsak Sriboonchitta Yaovarate Chaovanapoonphol 《Journal of Agricultural Economics》2009,60(2):419-435
The paper jointly evaluates the determinants of switching to Jasmine rice and its productivity while allowing for production inefficiency at the level of individual producers. Model diagnostics reveal that serious selection bias exists, justifying use of a sample selection framework in stochastic frontier models. Results from the probit variety selection equation reveal that gross return (mainly powered by significantly higher Jasmine rice price), access to irrigation and education are the important determinants of choosing Jasmine rice. Results from the stochastic production frontier reveal that land, irrigation and fertilisers are the significant determinants of Jasmine rice productivity. Significantly lower productivity in Phitsanulok and Tung Gula Rong Hai provinces demonstrate the influence of biophysical and environmental factors on productivity performance. The mean level of technical efficiency is estimated at 0.63 suggesting that 59% [(100 ? 63)/63] of the productivity is lost due to technical inefficiency. Policy implications include measures to keep Jasmine rice price high, increase access to irrigation and fertiliser availability, as well as investment in education targeted to farm households which will synergistically increase adoption of Jasmine rice as well as farm productivity. 相似文献