上市公司关于新股发行募集资金使用的信息披露研究

上市公司良好的会计信息披露是资本市场健康运行的重要内容。从募集资金使用的角度对我国上市公司会计信息披露行为进行研究,提出信息披露的三个动机,包括公布好消息、再融资和降低代理成本。对我国股票市场1995～2000年上市的418家A股上市公司进行实证检验,发现以上三个动机对上市公司的会计信息披露行为都有影响,其中再融资动机的影响最为显著。     

农业信息化在新农村建设中的作用及其对策研究

农业信息化发展在其农村中的作用具有重要的现实意义。我国农村信息基础设施落后、农业信息资源开发利用不成熟和服务机制不健全、农民素质和信息意识差是我国农业信息化发展存在的主要问题。构建农业信息化建设投融资机制,加强农业信息基础设施建设;研究和开发成熟的农业信息技术,大力推进农业生产的信息化;加强农业信息化服务体系的建设,大力推进农产品流通和农村社会服务信息化是促进我国农业业信息化建设之良策。     

中小物流企业的信息化建设探讨

信息化建设是物流企业未来发展的重要趋势,中小物流企业作为新兴物流行业中的绝对多数,它的信息化建设对行业的未来发展起着很重要的作用。该文对我国中小物流企业的现状进行了分析,据此提出中小物流企业信息化建设的几点建议,如采用应用服务提供商模式完成中小物流企业信息化建设。     

新经济在美国的发展与宏观经济调控

在美国经济发展过程中 ,联邦政府实施的宏观经济调控政策起着重要的作用。从提高国际竞争力的技术政策 ,致力于扩大出口的贸易政策 ,有增有减的财政政策及温和的货币政策四个方面论述了美国宏观经济政策的实施。同时 ,我国在经济转轨时期 ,经济运行也要选择总量控制、有增有减、结构优化的协调运行的经济政策体系 ,以促进经济的协调发展     

非对称信息下的电力产业需求侧管理机制设计

应用机制设计理论的一般方法,对需求侧管理合约进行分析,认为传统的峰值定价不能有效的解决信息不对称的问题,偏离了需求侧管理的目标。激励性需求侧管理可以根据消费者的类型,提供不同的合约,从而有效地解决信息不对称条件下社会福利偏离的问题。这种合约在一定的范围内解决电子资源供给与需求的矛盾,符合需求侧管理的目标,实现市场环境下电力资源的最优配置。     

关于提高会计信息质量的思考

会计信息既是直接使用者进行经济决策的重要依据 ,也是国家统计信息和宏观经济信息的重要来源 ,因此对于会计信息质量问题的研究与要求十分重要。现阶段我国会计信息在质量上存在会计资料谎报、毁弃、隐匿、虚报等会计信息失真 ,信息质量不高的问题 ,应尽快采取措施加以解决 ,提高会计信息质量     

我国财务会计与税务会计的关系

财务会计与税务会计关系问题一直是我国税务界和会计界研究的热点,本文主要从财务会计信息需求者角度发表一些看法。     

信息不对称下的融资博弈

企业的发展关系到一国经济的发展,而融资则是众多企业面临的最重要的问题。银行贷款是我国企业融资首选,但是由于信息的不对称使得这个过程难以顺利进行。分析在银行拥有不完全信息的情况下,通过对合并均衡、分开均衡以及混合策略均衡的探讨,得出其均衡策略,并给出相应对策。     

Assessing Gender Differences in Computer Professionals’ Self-Regulatory Efficacy Concerning Information Privacy Practices

Concerns with improper collection and usage of personal information by businesses or governments have been seen as critical to the success of the emerging electronic commerce. In this regard, computer professionals have the oversight responsibility for information privacy because they have the most extensive knowledge of their organization’s systems and programs, as well as an intimate understanding of the data. Thus, the competence of these professionals in ensuring sound practice of information privacy is of great importance to both researchers and practitioners. This research addresses the question of whether male computer professionals differ from their female counterparts in their self-regulatory efficacy to protect personal information privacy. A total of 103 male and 65 female subjects surveyed in Taiwan responded to a 10-item questionnaire that includes three measures: protection (protecting privacy information), non-distribution (not distributing privacy information to others), and non-acquisition (not acquiring privacy information). The findings show (1) significant gender differences exist in the subjects’ overall self-regulatory efficacy for information privacy, and, in particular, (2) that female subjects in this study exhibited a higher level of self-regulatory efficacy than males for the protection and non-acquisition of personal privacy information. The identification of the factorial structure of the self-regulatory efficacy concerning information privacy may contribute to future research directed to examining the links between privacy efficacy and psychological variables, such as ethical attitude, ethical intention, and self-esteem. Studies can also be extended to investigate how different cultural practices of morality and computer use in men and women may shape the different development patterns of privacy self-efficacy. Understanding the different cultural practices may then shed light on the social sources of privacy competence and the appropriate remedies that can be provided to improve the situation. Feng-Yang Kuo holds a B.S. degree in Management Science from Chiao-Tung University, Taiwan and a Ph.D.degree in Information Systems from University of Arizona. He was a faculty of Information Systems at University of Colorado at Denver from 1985 to 1997 and is currently an associate professor of Information Management in Sun Yat-Sen University, Taiwan. He has published articles in Communications of ACM, MIS Quarterly, Communications of AIS, Journal of Business Ethics, Information & Management, Journal of Systems and Software, Decision Support Systems, and Sun Yat-Sen Management Review. Among his current interests are information ethics, managerial cognition, and human-computer interfaces. Cathy S.Lin Professor Cathy S.Lin is an assistant professor of Information Management at National University of Kaohsiung, Taiwan. Her Ph.D.is in Management Information Systems from National Sun Yat-Sen University. She has published articles in the Information & Management, Journal of Information Management, and Sun Yat-Sen Management Review. Among her current interests are information ethics, ethical decision making, electronic commerce, and information management. Meng-Hsiang Hsu Professor Meng-Hsiang Hsu is a professor of information management at National Kaohsiung of First University of Science and Technology. His Ph.D. is in Management Information Systems from National Sun Yat-Sen University. He has published articles in the J. of Business Ethics, Behavior & information Technology, Decision Support System, and Industrial Management and Data Systems. Among his current interests are knowledge management, information ethics, strategic information systems, and electronic commerce.     

测控信息网组网技术探讨

介绍了测控信息网组网的需求与发展趋势，以及其网络体系结构，分析了国外测控信息网的网络技术。对建立测控信息网所需的传输协议、网络管理模式、网络管理协议等进行了初步探讨。