影响会计准则执行质量的因素分析

如果没有协调的制度环境,再完善的会计准则也无法顺利地运作实施。因此,探讨了影响会计准则执行质量的因素有着重要的现实意义,本文主要从制度环境、公司治理结构及内部控制制度、会计人员素质和外部会计监管四个方面进行分析。     

大学新生入学教育模式初探

高校新生入学教育是每一年的常规工作,也是一项极其关键的工作,是大学生迈入学习殿堂接受的第一个环节,新生的入学教育就是要让学生了解大学生活的特点,懂得专业极其发展方向,认识自我和成才途径。做好新生入学教育工作,对学生健康成长具有积极的导向作用。因此必须加强新生入学教育工作这一环节。针对新生的特点,入学教育模式应做好以下几个方面:抓好军训工作;构建有计划有步骤系统化的体系;利用好校园文化这一有效的载体。     

A cost-minimization approach to the international transfer of HRM/IR practices: Anglo-Saxon multinationals in the Federal Republic of Germany

The existence of host-country and country-of-origin effects is analysed by using the concept of fiscal federalism as a theoretical analogy. It is argued that multinationals try to minimize the costs of centralization and decentralization associated with cross-national personnel policy. The higher the costs of decentralization, the more likely is the existence of country-of-origin effects. The opposite holds true for increasing costs of centralization. This is tested empirically by comparing the human resource management and industrial relations (HRM/IR) practices of US and British subsidiaries operating in Germany with those of native German firms. Based on 297 valid cases, it is shown that the existence of decentralization costs is associated with country-of-origin effects in various areas of personnel management, such as the use of variable compensation, employee ownership and initial vocational training. In contrast, in the field of industrial relations (co-determination, compliance with collective bargaining), there are strong pressures to adapt to local norms, leading to host-country effects. These results indicate that a rationalistic cost-minimization approach is well suited to explaining the patterns of host- and home-country effects in regard to the HRM/IR practices of multinational enterprises.     

Outsourcing Canadian Armed Forces logistics in a foreign theatre

Successful outsourcing of military logistics depends much on cooperation and efficiency, and this article provides an in‐depth analysis of challenges this may pose using collaborative competence theory. Using an exploratory approach, this paper is based on a review of the existing literature and on the experience of the Canadian Armed Forces in a foreign theatre. Specifically, the information collected comes from on‐site observation during the UN mission in Bosnia, semistructured interviews, and archives. Our analysis shows that outsourcing military logistics activities in a foreign theatre should be seen as building and managing a “temporary network.” In order to overcome challenges in such a situation, the Armed Forces must specifically act on the adaptability of all individuals in the theatre. The approach should be based on “collaborative competence.” Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

中国建立境外军事基地的法学思考

一国在他国建立军事基地或者驻军，或者说一国接受他国在本国建立军事基地或者驻军，是世界军事强国必然要面临的一个问题。中国在境外目前并无军事基地或者驻军，这是实然式的结论。但是，这并不意味着将来中固在境外不能建军事基地或者驻军，更不意味着在国际法或者国内法上存在障碍。相反，作为负责任的世界大国，中国在境外建立军事基地或者驻军不仅有必要，而且可行。为了做到“师出有名”，应当首先在国内法上为其提供法律支撑。     

World War II prime defence contractors: Were they favoured?

Between 1940 and 1944 the US government placed $175.066 billion of prime defence contracts with US corporations. Two-thirds of these awards went to only 100 companies and 20% to only five companies leading to charges that the prime contractors were favoured. This article examines the common stock returns of World War II prime contractors relative to broad market indices and to the returns on the non-prime contractors in the same industry. The analysis begins in 1938 with the Anschluss and ends with the 1950 outbreak of the Korean War. Little evidence is found to support the charges.     

美国陆军初级职业军事教育研究

美国陆军初级职业军事教育在借鉴中形成,在创新中不断发展,其主体结构相对稳定,又可根据战争经验、客观需求适时调整,整个体系科学、合理、灵活应变。     

军地物流一体化保障研究

在界定基本概念的基础上,揭示了军事物流与地方物流本源的统一性,分析了二者互为发展动力的内在因果关系。并以此为基础,明确了构建军地物流一体化的意义、保证机制以及实施要求。     

Opportunistic shirking behaviour during unpaid overtime

We identify the presence of shirking by Major League Baseball umpires during indefinite unpaid overtime, as defined by extra innings. In the presence of new information about expected game length, umpires exert biases in ball and strike calls consistent with opportunistically reducing the likelihood of working additional time. General implications with respect to the effectiveness of salaried workers during unpaid overtime hours are discussed.     

齐国与齐国兵家的产生和发展

春秋战国时期,社会处在激烈的变革之中,各国争霸,兼并战争频繁,为兵家的产生提供了社会背景和实践条件,而齐国豁达、博取的文化传统和百家争鸣、宽容的学术氛围又为齐国兵家及其著作的诞生提供了可能.齐国兵家正式形成于春秋时期,创始人是孙武,标志是《孙子兵法》的问世.战国后期出现了融合总结的趋势,兵学理论进一步完善.