Measurement: A Way Forward

Australia has a long tradition of using methods of valuation which depart from the traditional 'historical cost' model—and this has steadily been reflected in regulatory requirements and practices for different industries. However, while many forms of market value accounting have been introduced into a variety of accounting standards, the Australian Accounting Standards Board's conceptual framework (CF) has not led these changes, nor provided any substantive guidance on measurement issues. This article suggests criteria that can be used to select among accounting measurement alternatives.     

测量不确定度诠释

在《测量不确定度表达导则》(GUM)中所给出的定义是一个可操作性定义。然而,它与以下的定义从概念上说是一致的,即:由测量结果给出的被测量估计值中可能误差的量度;与测量结果一起表征被测量真值所处量值范围。     

关于建筑工程造价管理模式改革的探讨

本分析我国建筑工程造价管理的现状及历史沿革，指出工程造价管理中存在的几个问题。面对中国“入世”，国际竞争日益激烈的竞争，如何推进我国工程造价管理改革，让我国建筑业更好更快地融入全球经济，本进行了探讨并提出若干建议。     

走出“公允价值”认识误区

人们对公允价值存在着一些认识误区。公允价值定义的几经变动是造成人们对公允价值认知误区的一个主要原因。本文在分析公允价值的几个有代表性的定义的基础上,指出FASB关于公允价值的最新定义最能够体现公允价值的确切含义和特点。     

森林生态效益外部性会计计量的能值分析模式

能值分析理论与方法应用于森林生态效益外部性计量的基本思路是，通过对森林生态系统的能流分析，将森林生态效益生态因子量经由能值转换率转化为同一标准的太阳能值，再结合本地区的能值／货币比得到森林生态效益及外部性价值。对江苏连云港墟沟林场的案例研究显示，该林场2003年的森林生态效益能值主要体现在保土、涵养水源和防风效益。     

基于胜任力的网络化工作分析及其模型构建

本文以达成组织战略目标而必需的胜任力作为研究中心,回顾了胜任力的基本概念与特征,介绍了国内外胜任力识别和评价的技术现状,并尝试构建适合人力资本特征的网络化胜任力工作分析模型.在此基础上,对人力资本绩效测量指标体系的构建进行初步探讨.     

论科研单位的科技优势及其测度方法

本文就科研单位的科技优势给出了定义，分析了准确理解科技优势概念的现实意义，提出了科技优势的测度方法，并给出了科技优势强度划分的办法。     

Institutional governance, scale and transport policy – lessons from Tyne and Wear

This paper explores some of the current problems surrounding the institutional governance of transport in the Tyne and Wear conurbation in North East England, particularly through the use of theoretically informed combinations of institutional and state-centred approaches. Amin and Thrift’s (cf. Amin, A., Thrift, N., 1994; 1995) institutional thickness framework, as well as neo-Gramscian state theory, as utilized recently by Jessop (1990; 1997; 1998) are used to highlight issues of institutionalization, scale and the role of the state in the governance of transport policy. It is argued that that even though Tyne and Wear is institutionally ‘well-endowed’, there are problems apparent in terms of the actors, arenas, networks and discourses existing within and between the transport sector and other policy areas. Furthermore, problems are apparent in terms of the spatial scale at which transport is being governed. In this respect, the importance of the central state in deriving policy, and the degree of mediation available to new, as well as existing (institutional) actors operating sub-nationally is argued to be crucial to developing more effective processes of governance for transport in Tyne and Wear and elsewhere.     

运营协同型企业战略联盟研究

联盟战略在现代企业的经营战略中居于越来越为重要的位置,而以扩大联盟整体的规模竞争优势为目的的运营协同型企业战略联盟又是其中较为特殊的一种类型。本文分析了运营协同型企业战略联盟的特征和成因,讨论了建立该类型战略联盟应注意的问题及应坚持的原则。     

人工智能关键核心技术创新能力测度体系构建：基于创新生态系统视角

突破关键核心技术是“十四五”时期我国建设世界科技强国面临的重要问题。人工智能作为科技变革的核心力量,科学合理地评价其技术创新能力,对提升我国科技竞争力具有重要意义。基于创新生态系统视角,从创新主体、创新环境和系统效益3个维度对我国人工智能关键核心技术创新能力进行测度。结果发现：①我国人工智能关键核心技术创新能力逐年增强,创新主体数量、企业研发资金、算法等成为主要影响因素。其中,创新主体数量对关键核心技术创新能力的影响高于资源投入;②基础研究在关键核心技术创新过程中扮演着举足轻重的角色;③算法、数据和算力是提升人工智能关键核心技术的三大显著性影响因素,其与该技术生命周期密切相关。我国应坚持创新导向,培育多元创新主体,持续鼓励算法研究,加快开放平台建设和技术标准制定,协调技术发展与治理的关系,实现我国在关键核心技术领域的突破。