The potential of integrated reporting to enhance sustainability reporting in the public sector

This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The findings show a steady increase in the quantity and quality of sustainability disclosures. In 2012, the organization chose to adopt the IR framework in order to enhance sustainability reporting for all stakeholders. The IR process resulted in a more balanced disclosure of material aspects of sustainability. However, while IR has the potential to enhance public sector sustainability reporting, inter-generational equity issues were ignored.     

Personal service companies and the public sector

Off-payroll workers in the UK, including personal service companies (PSCs), engaged by the public sector have been giving ‘assurance’ of their tax position to departments in the sector since 2012. Departments must be satisfied with the assurance. For PSCs this requires awareness of complex tax legislation (IR35), which is aimed at preventing tax avoidance. Costs may be incurred in attaining the necessary knowledge. This may bring into question costs incurred in protecting tax revenue. No similar obligation exists in the private sector.     

Investor Relations （IR） in Business Communication on the Example of Poland

This paper focuses on investor relations （IR） as an element of companies＇ communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock exchange market in particular. The study is illustrated with an example of IR in Poland, a relatively new European Union （EU） member state and an emerging market. As can be seen, IR goes beyond the traditionally understood maintenance of communication with the capital market. It is also shown that the main role of IR ought to be the reduction of investment risk and enhancement of the companies＇ value, which is of particular significance in light of the current globalization of capital markets. It has been found that Polish companies, especially those listed on the Warsaw Securities Exchange （WSE）, commonly rely on IR as a means of communication with the environment. And yet, as the results of the analysis show, the quality of that communication is still far from satisfactory, despite efforts undertaken by various external entities to encourage more focus on the development of IR, or understanding of the company＇s relevant staff of its important role.     

IL-6在运动干预胰岛素抵抗中的作用综述

胰岛素抵抗（IR）发生于人体生理作用的任何方面,其抵抗机制十分复杂。有研究表明,运动能够改善IR,且在运动过程中骨骼肌所产生的白细胞介素-6（IL-6）可通过调节和控制各组织中的胰岛素作用及抵抗机制,通过不同的方式引起血糖指数、糖脂代谢、身体各组织器官血糖的改变,改善IR。因此,本文针对骨骼肌组织中的IL-6在胰岛素抵抗中的作用及其机制进行了简要综述。     

关系型会计信息系统——投资者关系管理视角下的会计信息系统

投资者关系是资本市场上资金的供给方（投资者）与需求方（企业）之间的关系。会计信息系统是资金需求方在其内部构建的,为价值管理、价值创造提供决策信息的系统。在经济一体化、信息技术飞速发展的今天,在资金流动并增值的整个过程中,投资者关系管理（IRM）与会计信息系统（AIS）密不可分又各有分工,共同完成价值管理与价值创造。将以客户关系管理为主的关系型企业的模式应用于资金流方面,关系型AIS用全新的视角看待投资者关系,并充分地利用现代信息技术进行资金流上的关系管理,以发现、对话、制度为管理框架,实现价值创造的最终目标。     

电法勘探电极多道遥控器的研制

在地面电法勘探工作中,利用无线电遥控代替跑极,可以节省人力或传输导线,降低成本。遥控发射机采取地址、数据综合变码的办法,用12键发射机就能控制40路通道,且易于扩展。一系列遥控接收机连接在每根电极与供电或测量导线之间,形成电极多通道遥控器。这种新型电极控制装置使用方便,换极速度快,能适应电阻率法和激电法等实用要求。     

基于再造产品的销售定价策略研究

与传统定价理论类似,制定再造产品的销售价格时也需考虑市场细分、顾客群定位等传统问题。本文研究了基于不同细分市场、产品类别、质量水平及竞争环境下的再造产品的销售定价策略,提出再造产品存在着多种质量水平,基于质量差异的动态定价策略可以让再造企业拥有更好的竞争优势;同时考虑OEM与IR之间的竞争情况,用博弈模型研究了二者如何利用价格手段来防御对手竞争。     

我国机构库建设面临的几大难题及对策

开放存取成为趋势,国外机构库发展迅速,我国发展缓慢。文章从开放存取、知识产权、资源收集等方面剖析我国机构库建设面临的困难,并给出对策。此外,分析了在新条件下,图书馆所面临的机遇和挑战。     

韩国的国际关系研究:一项初步评估

作者在回顾了韩国国际关系研究的发展历程和韩国国际关系理论的演进过程的基础上,归纳分析了韩国国际关系的研究倾向及特点,指出国际政治经济学在韩国的研究现状、发展、局限以及韩国国际关系理论研究的主要争论点:普遍性与特殊性、实证分析层面与规范分析层面以及探索"国际关系研究的韩国化"及"韩国观点的国际关系理论"。通过对上述问题的论述及探讨,作者指出,韩国国际关系研究通过协调发展传统与科学、理论研究与政策研究、实证分析与规范分析,既要坚持探索能够解释韩国特殊现实经验的理论性概念及一贯性分析机制,也要寻求国际关系理论研究的一般理论与韩国特殊经验的关联性。这必将会大大促进"国际关系研究的韩国化"及"韩国观点的国际关系理论"的创造性生产以及完整的知识框架与学术共同体的构建。     

红外光谱法定性筛选电子电气产品中有机锡的方法研究

本文通过采用超声萃取电子电气产品中的有机锡,并将提取物进行红外光谱分析,观察谱图中是否有C-Sn键在630cm^-1-440cm^-1间的特征吸收,从而进行有机锡的定性筛选。