Executive GDSS: Behavioral considerations at individual,organizational, and environmental levels of analysis

This article emphasizes the importance of behavioral considerations at individual, organizational, and environmental levels of analysis when researching and evaluating the design, implementation, and use of group decision support systems (GDSS) within complex organizations. Discussion is based on interview and archival data collected on an executive level GDSS used within a corporate setting. Issues that are considered generalizable to organizational computing, coordination, and collaboration technologies concern (a) viewing organization participants as strategic, intuitive information processors, (b) understanding the importance of organizational power, politics, and situational constraints on decision making, and (c) appreciating the symbolic value of advanced information technologies to an organization's external environment.     

浅谈云计算虚拟化实验室

随着软件业的迅猛发展,软件产品的质量控制与质量管理正逐渐成为企业生存与发展的核心。软件测试实验室是以学院信息化发展和软件综合能力建设为目标,以IT信息化服务,实训实验服务,项目实施,产品孵化,特别是IT技术相关用户为服务对象,通过有效整合学校院系、科研院所、科技中介服务机构以及企业和用人单位等优势资源,面向业界技术共性需求提供公共服务的国际化创新实验室。软件测试实验室应具有国际化的专业化水准,能够提供区域性IT综合服务。     

构建无地农民工融入城市的制度框架

无地农民工是当前中国农村经济发展的一种独特现象,其对城乡社会稳定与经济可持续发展等具有重要影响。文章立足金融危机下无地农民工融入城市必然性的分析以及在融入上存在的问题,对无地农民工融入城市的制度问题进行分析。在解读这一问题的基础上,以无地农民工与城市相融发展乃至这一群体问题的解决为目标,提出实行渐进式户籍制度的系统重建、以无地农民工土地承包使用权丧失的补偿为基础的＂融城＂成本分担机制、以在无地农民核心地区＂9＋3＂义务教育模式试点为基础提升主体城市融入能力以及强化非正式制度建设,形成观念、文化与心理认同的调适机制等建议。     

对高职院校职业指导工作开展的几点思考

职业指导教育的开展情况直接影响着高校毕业生的就业情况。因此,更新职业指导理念、改进职业指导方法、提高职业指导实效,促进学生顺利就业,是当前我国高校应该不断深入研究和探讨的课题。     

Community Engagement: Exploring a Relational Approach to Consultation and Collaborative Practice in Australia

Community engagement is increasingly being employed by Australian organizations as a key strategy to incorporate representative community opinions into decision-making. This trend is reflected by Australian local and state governments legislating for community consultation in major infrastructure projects and the increasing role of public relations practitioners to manage these programs. This study explores community engagement founded on relational theory and proposed a typology of engagement employing a relational framework. An exploratory study of 20 Australian infrastructure projects with a mandatory consultation component is analyzed applying this framework. Results indicate little discrimination between the terms engagement, consultation, and participation; however, a range of tactics supported both collaborative and advocacy approaches. The implications for adopting a relational framework for community engagement programs are discussed.     

新制度主义的制度分析范式:一个归纳性述评

制度分析是当代社会科学领域一个重要的理论分析工具。20世纪70年代以来,经济学、政治学等重新发现了制度对解释现实问题的重要性,形成了新制度主义的制度分析范式。基于共同的逻辑起点、行为假设和理论工具,制度分析范式形成了不同的制度分析途径,如嵌入性制度分析、立宪制度分析、比较制度分析、历史制度分析和多中心制度分析等。制度分析拓展了社会科学的研究对象,增强了社会科学解释和解决现实问题的能力,越来越多的领域被囊括到制度分析中。     

Gaps in the IFRS Conceptual Framework

Abstract

The 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.     

Resolving the innovation puzzle of latecomers: the case of Taiwan

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.     

大学计算机基础课教学改革的研究

计算思维的提出,对广大计算机教学工作者具有重要的指导意义。文章探讨在大学计算机基础教学中培养学生计算思维的对策措施。