A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'

This article examines argumentation factors which affect the truth of an audit opinion. We propose that the auditor's report be revised to replace the words 'true and fair view' with 'acceptable risk of material misstatement'. This would better align the communication of auditors with the characteristics of accounting information upon which they report. Adoption of the wording 'acceptable risk of material misstatement' will facilitate a better appreciation by users of financial statements of the accounting estimates in financial statements.     

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。     

《吕氏春秋》语言观探析

<吕氏春秋>借鉴了当时各家学派的语言观,并对之加以整理、综合,最终形成了自己对语言的认识与看法.<吕氏春秋>对语言问题的探讨,体现了作品内涵丰富的特点,在今天仍有着现实的意义.     

罚科学发展观矫正经济全球化发展的弊端和缺陷

科学发展观的提出既符合当代中国国情，又符合时代发展潮流；既包含着深刻的人文精神，又体现出鲜明的全球化时代特征；如果将这一发展观付诸实践，将不仅对我国的社会主义改革和发展产生巨大而深远的影响，并对全人类的可持续发展和全球化的积极推进做出巨大贡献，还可以使之尽早从资本主义主导的全球化困境中走出来，最终实现社会主义、共产主义的全球化理想境界。     

Radical innovations in new product development and their financial performance implications: An event study of US manufacturing firms

At the dawn of the 21st century, global competition continues to increase at an accelerating rate and radical innovation is recognized as a potent weapon for firms to achieve sustainable competitive advantages. Academics, practitioners and consultants share the view that radical innovation is important to the long-term financial success of firms. Nevertheless, empirical studies on the relationship between radical innovation and firm performance have been dominated by survey research, which provided little concrete evidence on the financial impact of radical innovation. In this study we traced the financial performance of publicly traded manufacturing firms in the United States that introduced radical innovations over the period 1986-2000 and examined whether radical innovation could lead to superior financial performance in these firms. We employed the event-study method, matching each sample firm with a control group of firms in the same industry with similar pre-event performance and firm size. Our results show that while radical innovation helps firms maintain sales growth and return on sales (ROS), firm profitability in terms of return on assets (ROA) is not significantly improved. In fact, manufacturers suffer from a decline in profitability upon the introduction of radical innovations in new product development.     

高职高专会计专业课程设置初探

高职高专会计专业的人才培养在从外延规模化向内涵发展的过程中，课程的设置必须突破传统课程体系的局限。该文通过重新定位高职高专会计专业课程的设置理念，对高职高专会计专业新的课程体系进行了阶段化的内涵剖析，并梳理出了高职高专会计专业课程设置的基本思路及对其进行改革完善的设想。     

EXAMINATION OF A PATH MODEL RELATING INFORMATION TECHNOLOGY INFRASTRUCTURE WITH FIRM PERFORMANCE

This article draws on the resource‐based view of the firm to investigate the mechanisms through which information technology (IT) impacts firm performance. Research suggests that the relationship between IT and firm performance may be both direct and indirect. In this study, a path model is tested that proposes a firm's IT infrastructure resources as having both a direct impact on organizational performance, as well as an indirect effect that is propagated through its impact on an intermediate organizational resource, a firm's logistics information system (LIS). The results suggest that positive firm performance may be derived directly from an organization's superior IT infrastructure, as well as indirectly, through its enabling impact on LIS's. These findings contribute to our understanding of the nature of the relationship between IT and firm performance by exploring the value of IT at both the process and organizational levels.     

A bargaining perspective on strategic outsourcing and supply competition

This article considers the outsourcing choice of a downstream firm with its own upstream production resources or assets. The novelty of the approach is to consider the outsourced function as involving resources consistent with the resource‐based view of the firm. From a bargaining perspective, we characterize a downstream firm's decision whether to outsource to an independent or to an established upstream firm. In so doing, the downstream firm faces a trade‐off between lower input costs afforded by independent competition, and higher resource value associated with those who can consolidate upstream capabilities. We show that this trade‐off is resolved in favor of outsourcing to an established firm. Copyright © 2008 John Wiley & Sons, Ltd.     

Value,rareness, competitive advantage,and performance: a conceptual‐level empirical investigation of the resource‐based view of the firm

The resource‐based view of the firm (RBV) hypothesizes that the exploitation of valuable, rare resources and capabilities contributes to a firm's competitive advantage, which in turn contributes to its performance. Despite this notion, few empirical studies test these hypotheses at the conceptual level. In response to this gap, this study empirically examines the relationships between value, rareness, competitive advantage, and performance. The results suggest that value and rareness are related to competitive advantage, that competitive advantage is related to performance, and that competitive advantage mediates the rareness‐performance relationship. These findings have important academic and practitioner implications which are then discussed. Copyright © 2008 John Wiley & Sons, Ltd.     

以科学发展观为指导 提高大学生思想政治教育的实效性

以科学发展观为指导,牢固树立以学生为本的思想政治教育工作理念,贯彻落实全面发展、协调发展、可持续发展的要求,提高大学生思想政治教育的针对性、吸引力和感染力,增强大学生思想政治教育的实效性。