公务员能力建设研究图景及其演进历程

本文以中国知网为数据库检索截止2015年11月公开发表的关于“公务员能力”为主题的论文354篇,以refworks和xlsx格式导出文献,借助Excel和CiteSpace进行数据统计与关键词共现网络分析,展现我国公务员能力建设研究的主题与范式,并绘制了核心作者、权威机构、主题词知识图谱.通过聚类发现公务员能力建设研究的前沿主题经历了探索、蓬勃、调整和创新4个时期,热点领域涉及公务员能力开发、技能培训、职业管理、电子政务、胜任力模型、服务型政府、公务员职业化等方面.     

Accounting for Securitizations: A Comparison of SFAS 140 and IASB 39

This paper examines the accounting for securitizations under US GAAP and international financial reporting standards (IFRS). Using a sample securitization of the Ford Motor Company, we demonstrate substantial differences depending on whether the securitization is recorded following US GAAP or IFRS. Our analysis suggests international convergence of accounting standards will be more challenging as the FASB and IASB begin tackling issues, such as asset securitization, that have important economic consequences and where the differences between US GAAP and IFRS are substantive.     

建设项目可持续发展能力的研究与实证分析

项目的可持续发展能力是度量项目的经济社会环境协调发展情况的重要评价依据。在介绍了可持续发展能力的内涵及可持续发展能力计算的方法后,本文通过实例对其进行了详细地分析和应用。     

建立精益思想的能力

本文基于坎特伯雷地区健康委员会（简称CDHB或委员会）2012年新西兰质量与创新奖的获奖项目——建立CDHB医院与专业医生服务类精益项目的交付和可持续能力一项目团队包括：林·戴维斯（Lynn Davies）、杰恩·邓肯（JaineDuncan）和梅干·哈里斯（Megan Harris）．支持人员包括：克里斯顿·贝农（Kirsten Beynon,坎特伯雷健康实验室运营经理）、玛丽·罗莉（Marie Lory,手术室经理）、托尼·布莱克勒（Tony Blackler,临床技术经理）、贝福·特纳（Bev Turner,消毒室经理）和保罗·巴雷特（Paul Barrett,药房经理）。     

FASB、IASB和中国会计要素设置的比较与启示——IASB发布概念框架ED后

本文比较了在IASB发布概念框架ED后,FASB、IASB和中国会计要素设置的差异,分析了差异的原因来源于经济环境变迁、会计目标转变、会计信息使用者素质和会计文化方面。最后提出了四点启示,以期对我国基本准则中会计要素的设置有所借鉴作用。     

Capacity Building for Environmental Management in Indonesia

Abstract

There is considerable value in learning from experience in capacity building projects, and this paper provides a self-evaluation regarding the interactive learning approach applied in the Bali Sustainable Development Project (BSDP). The BSDP was part of a larger institutional capacity building and human resource development project supported by the Canadian International Development Agency. Experiences related to contextual and substantive aspects are reviewed. Particular attention is given to the need for incorporating culture into sustainable development strategies, developing an iterative and adaptive approach, and capitalizing on synergistic opportunities.     

油田产能建设精细化的研究

本文从理论的角度出发,以油田地面建设工程中的茂508北块产能建设项目地面工程作为实证研究的对象,分析了其实施油田产能建设精细化管理的效果。     

企业文化塑造的跨案例研究

企业文化建设作为企业核心竞争力的一个重要组成部分,在实践中被越来越多的企业所重视。但是目前对于企业文化建设的研究大多停留在项目式的、静态的层面,还没有形成一个完整的、动态的企业文化建设的分析框架。本文运用案例研究方法,试图通过华为、阿里巴巴、海尔的跨案例分析来验证企业文化建设动态轮轴旋转模型的适应性、可行性,为中国本土企业的文化建设提供有益的参考和借鉴。     

Tracking Progress Towards Statistical Capacity Building Efforts: The African Statistical Development Index

This paper presents the development of the African Statistical Development Index, a composite index that aims at supporting the monitoring and evaluation of the implementation of the Reference Regional Strategic Framework for Statistical Capacity Building in Africa. It also helps to identify, for each African country, weaknesses and strengths of the National Statistical Systems so that support interventions can be developed. The paper first gives the rationale behind the development of the index as well as the context. It then elaborates on the methodology used to develop the index, including the selection of components and variables, the scaling of the variables, the weighting and aggregation schemes, and the validation process. The methodology is applied to a sample of African countries. Finally, the paper compares the proposed index to existing statistical capacity building indicators and highlights the related limitations.     

探究加强基层应急管理能力建设的若干思考

以提高基层应急管理能力为目标,分析应急管理工作的实施。首先阐述应急管理能力建设的作用,介绍开展能力建设工作的三个要点,最后提出梳理应急管理职责、提高应急管理制度实用性、构建"预防为主,排查为辅"的管理体系、构建应急管理信息网络平台四点建议,制定完善的应急管理方案,将突发事件及时解决。     

Relative Value Relevance of Alternative Accounting Treatments for Unrealized Gains: Implications for the IASB

We investigate the relative value relevance of the alternative accounting methods for unrealized gains on investment properties in New Zealand (NZ). Using both the Likelihood‐ratio test and the F‐test, we find that, while preferred by the NZ standard setter, recognition of unrealized gains in the income statement is not superior to (or significantly different from) recognition of unrealized gains in revaluation reserve in terms of their value relevance. The results are robust to the different research methods we used. Our results have implications for the International Accounting Standards Board in terms of: (i) recognizing changes in fair values of investment properties in the income statement under the revised IAS 40: Investment Property in countries where “realization” refers to net income available for distribution; (ii) its intent to issue a standard on a single statement of comprehensive income; and (iii) its initiative to reduce or eliminate alternative accounting treatments for similar fact situations in its standards.     

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Consistent with the mission of the International Association for Accounting Education and Research (IAAER) to “promote global excellence in accounting education and research, and to maximize accounting academics' contribution to the development and maintenance of high‐quality, globally recognized standards of accounting practice,” this paper provides a commentary and research review by an ad hoc committee of the IAAER on the IASB's Discussion Paper DP/2013/1—A Review of the Conceptual Framework for Financial Reporting. The comments focus on four main areas about which prior academic research can inform standard setters in their consideration of the revised Conceptual Framework: (1) recognition and derecognition, (2) measurement, (3) presentation and disclosure, and (4) other comprehensive income. The views expressed here by the ad hoc committee are those of the authors and do not necessarily reflect a consensus view of the IAAER membership or its Executive Committee. The paper supports the IASB's general objective of developing one set of globally acceptable accounting standards based on a cohesive and complete Conceptual Framework.     

国内外职业生涯发展研究述评

探索职业生涯发展的形成与发展过程,关注国内外职业生涯发展的新进展,对推动职业生涯发展的研究,促进职业生涯发展的实践具有重大意义。介绍了国内外主要的职业生涯发展的现状,并对其进行评价,以便人们的研究与探索。     

建筑节能管理研究的新视角——节能生态链

为了克服建筑节能的严重脱节的问题,本文从创新型管理角度出发,围绕建筑节能链,阐述了建筑节能创新型管理优势及相关部门行业的责任,为促使建筑节能进一步发展提出建议。     

社区自组织能力建设的体制、政策法律路径

社区建设启动以来,社区的自组织机制得以恢复并逐步发育,但政府与社区的关系尚未有根本性的改变,居民及其自治组织更多地是在扮演"被组织"者的角色.这已成为制约社区建设和社区自组织能力进一步发展的瓶颈.因此,提升社区自组织能力不能局限于社区共同体本身,还需着眼于体制、政策、法律这些外部社会环境.文章就此作了两个方面的重点对策分析:(1)以理顺政府与社区的关系为关键,拓展社区自组织能力的体制空间;(2)以居民自治为着力点,拓展社区自组织能力的政策法律空间.     

建筑施工管理浅析——以羌族建筑为例

羌族地处山区,其环境资源丰富,在羌族建筑施工的过程中,必须要和当地的建筑特色相结合,同时必须对周围的环境进行保护,以免破环羌族当地的环境。本文从羌族建筑特色入手,详细的介绍了羌族建筑中存在的问题,并根据问题给出相应的解决措施。     

商业建筑研究分析——朗豪坊

朗豪坊位于香港旺角,整个朗豪坊贯穿整体的部分,就是零售商业部分了。设计师将裙房上部的商业空间分为四个部分,整个零售商业部分通过两部直插入"峡谷"的直达通天电梯联系在一起。这个创造性设计,不仅仅使购物的过程轻松而又愉快,同时,也使所有的店铺有均好性。"岩石峡谷"和"数码天幕"是朗豪坊最引人入胜的地方了。     

Strategic CSR: A Concept Building Meta-Analysis

This study develops the concept of Strategic Corporate Social Responsibility (Strategic CSR) by meta-analyzing the available empirical evidence on the relationship between CSR and corporate financial performance (CFP). Using meta-analytic structural equation modeling on effect size data from 344 primary studies, our study documents four empirical mechanisms explaining how CSR positively affects CFP: by 1) enhancing firm reputation, 2) increasing stakeholder reciprocation, 3) mitigating firm risk, and 4) strengthening innovation capacity. We propose these four mechanisms to identify four causally relevant attributes that allow us to conceptually distinguish Strategic CSR from CSR more generally. Our findings indicate that the four mechanisms combined explain 20 per cent of the CSR-CFP relationship, suggesting that considerable room remains for future empirical research. The development of an empirically informed, causal conceptualization of Strategic CSR responds to a long-heard call for better-specified concepts in empirical CSR research.     

THE ETHICAL IMPERATIVE: A Commentary on Karen Bakker's Privatizing Water

The virtuosity of Karen Bakker's book, Privatizing Water, lies in its depth of understanding and methodical assessment of water provision, its refusal to lapse into the easy embrace of entrenched dichotomies, and its relentless commitment to asking how we can find solutions to urban water crises that are workable and just. Bakker strives to extend this notion of justice to both the human and non‐human realms. Whether she succeeds is moot, because ‘ecological rights', as Bakker terms them, ultimately remain firmly bound to the anthropocentric: the future possibility of ‘human' and ‘community' rights.     

建筑企业项目质量经营研究

简要分析了建筑企业开展质量经营的必要性及条件，并就管理型建筑企业项目质量经营的内涵、实施方法、运行模式及持续改进等进行了探讨。