浅谈人力资源会计计量与报告模式构建思路

人力资源是指能以货币计量的,可以控制的并能为企业带来经济效益的经济资源.从会计的产生和发展的历史看,会计的存在是由资源(包括人力资源)的有限性与人类需求无限性之间的矛盾所决定的,存在着一种内在的要求,高级技术或管理人员的招聘费用,应计列为本期费用,并与当期收入配比,结果必然影响资产负债表和损益表所反映的企业财务状况的经营成果.     

珠江三角洲区域经济分析

一、珠三角和长三角范围的界定 学术界按照不同的标准对珠江三角洲(以下简称珠三角)和长江三角洲(以下简称长三角)有不同的划分.其中最重要的划分有广义的和狭义两种,广义的长三角包括江苏、浙江和上海两省一市的所有地区;狭义的长三角包括上海、苏南和浙北的15个城市.广义的珠三角包括广东省和香港、澳门两个特别行政区,狭义的珠三角包括广东境内的9座城市.     

试析企业的商标翻译

一、引言 商标是商品的标志,是生产者用来标识其生产和销售的商品的标志性的符号,一般由文字、图形或符号组成,是产品的形象,企业的象征,能够传递企业精神,塑造企业形象.商标的作用在于"促使保证商品质量,便于消费者选购,维护商标注册人的信誉和权益."(2006:313)好的商标有助于企业宣传自己,并促进商品的销售,制造品牌效应,进而给企业带来丰厚的利润.     

谈预应力桥梁的施工质量控制

坐落在我国河北赵县洨河之上的建于隋朝的赵州桥已经经历了1400年的风风雨雨仍然屹立不倒,不仅是我们中华民族的自豪,也是世界桥梁史的骄傲.由于其独特的拱形结构,每一块青石之间都会产生一个互相向下挤压的力,所以每一块青石之间就会产生一种向上拱起的预应力,正是这种我们祖先发现的伟大的预应力让我们的文明获得了前所未有的自豪与骄傲.蓦然回首,我们才发现原来1400年前桥梁就已经与预应力联系在了一起,而且联系得竟然如此的紧密.笔者下面就以多年的桥梁工程工作经验结合施工过程谈一谈预应力桥梁的施工质量控制及相关问题.     

度量幸福的时代

对幸福的度量可以追溯到古希腊哲学家柏拉图。经过一番独特的计算后,柏拉图得出这样一个结论:王者的生活比独裁者的生活快乐729倍。然而,在漫长的蛮荒和贫瘠岁月中,对幸福的度量只是极个别智者的神话。随着物质生活的富足和人本主义的回归,特别是从20世纪中后期开始至今,对生存     

新古典主义,别墅式花园洋房

纯正欧美设计风情,传述世界多元灵感我们专业的顾问团队,将为您的生活提供量身定制个性化方案家,诗意的栖居。居住的享受不仅来自于舒适的室内空间。当然还有让人们充满无限遐想的院落。精装叠拼美墅一层带私家花园,茂密的绿篱和特色的围栏体现了私密性和归属感;而劳作的锄具、低矮的花卉、平整的草地,盛满了人们童年的梦想。有空的时候,伺弄一下花草,享受一下把锄劳作花香满园的欣     

体验星巴克文化

<正>咖啡文化、咖啡知识是星巴克文化的重要组成部分口碑传播使星巴克成为当今世界餐饮行业的著名品牌央视英语主播芮成纲的抗议,将全国人民的视线都引到"星巴克"和"故宫"上。许多人恍然大悟:原来星巴克在故宫已经开了6年了。仔细回想,不知何时开始,越来越多的中国人已经熟悉了星巴克的绿色美人鱼标志。在紧张、繁忙的工作告一段落后,与三五知己在星巴克品尝现磨咖啡已经成为现代白领不可或缺的一部分。而星巴克能吸引众多消费者的最大法宝就是它的文化。     

壮志未酬的秘书长——屈原

1953年12月,中国人民邮政曾经发行一套邮票,纪念当年世界和平理事会提出的四位"世界文化名人"——中国的屈原、波兰的哥白尼、法国的拉伯雷和古巴的马蒂.虽然中国历史上的文化名人如群星璀璨,但是全国民众自发地以一个专门节日(农历五月初五端午节)来纪念其逝世的文化名人,屈原是唯一的一位.所以屈原当选为世界文化名人当之无愧.     

浅析农用拖拉机常见故障的检测与排除

拖拉机的故障是多种多样的,产生故障的原因也较复杂.有些故障是较长时间内逐渐形成的;有些故障是在短时间内偶然形成的.一种故障可能表现出多种征象,一种征象可能反映多种故障.这样就给故障分析带来了一定的困难.对于某一故障,原因可能是多方面的,但由于拖拉机是许多零件协调工作的统一体,它们之间的有机联系决定了各种故障原因存在着一定的规律性.因此,可根据拖拉机的具体情况和使用经验,通过科学的分析判断查明故障的原因.     

直面压力,你会获得更多

经常会喝到这样的鸡汤:“那些不能杀死我的,终将使我更强大.”据统计,每一家公司2-3个月就会遇到一次危机,如果危机没有得到快速和有效地解决,就会威胁到公司的生存.每个人同样也会遇到危机——生活上的、财务上的、家庭上的或者是健康方面的.有研究证明危机出现的周期一般是2-3个月.在危机来临时,无论是企业还是个人,都会感受到身体上和心理上的巨大压力,直面压力,获取更大的收获是每个人所希望的.但是强大的内心不是天生就有的,而是靠后天修炼的.笔者最近阅读《压力是成功的踏板》一书,颇有感慨.现与读者分享如何面对压力.     

编组站调度信息对阶段计划的影响及计划调整研究

考虑编组站列车到达时间的不确定性，研究阶段计划解体方案的鲁棒调整方法，以提高阶段计划的鲁棒性。在研究编组站列车到达规律及其对阶段计划编制和执行的影响的基础上，分析通过调整解体方案提高阶段计划鲁棒性的必要性和可行性；由列车解体最早开始时刻、解体最晚开始时刻以及待解时间之问的关系，推导出相邻列车解体顺序调整的判定条件；定义了列车待解时间调整量的概念，给出不同情形下列车待解时间的最大调整量的计算方法；基于解体方案鲁棒调整的概念，提出基于随机模拟和经验公式两种解体方案鲁棒调整评价方法；最后给出解体方案鲁棒调整算法。     

基于熵技术的农村公路施工质量综合评价

鉴于农村公路施工质量评价所存在的模糊性和随机性的特点,在建立涵盖整个施工质量影响因素为一级指标的施工质量综合评价指标体系的基础上,运用模糊数学理论,建立了二级模糊综合评价模型,借用熵的概念计算客观权重的方法,提出了施工质量模糊综合评价的方法。应用该方法对某农村公路项目质量进行评价,得出其评价结果为"良好"。最后,对该方法进行了定量解算,从而提高了施工质量评价的客观性和科学性,通过对结果的深入分析,可找出施工过程中存在的不足之处,从而为目标明确、有的放矢的改进施工质量提供理论依据,具有一定的实用价值。     

The clash of managerial and professional logics in public procurement: Implications for innovation in the health-care sector

This article addresses the enactment of public procurement and its influence on adoption and diffusion of innovation, using a case study of public procurement of a low-tech medical device innovation in Swedish healthcare. Based on interviews and documentation, the article illustrates the various perspectives of the different professions involved in the complex task of setting the requirement specification for the tender. The technology identities of the medical device (innovation) are constructed and negotiated by the actors: procurement administrators, health-care professionals and suppliers within the adoption space. Examining the enactment of the procurement process as part of the adoption space is a way to deepen our understanding of the social component within public procurement.     

钻孔桩基础施工质量控制

文章介绍了巨龙大道跨线桥使用冲击钻机进行桩基础施工的全过程和保证灌注桩质量的控制技术:必须抓好围堰筑岛和桩位控制、护筒埋设,选择合适的钻机和泥浆比重、流量,抓好清孔和灌注水下混凝土质量,对成桩质量进行了检测。对钻孔桩的清孔标准、地质情况的判断、泥浆的净化等问题提出了见解。     

The bones of the body politic: thoughts on the Savorgnan de Brazza Mausoleum

This essay examines three examples of political treatment of the dead (specifically their bones) in the Republic of the Congo: the return of the remains of its capital's founder, Savorgnan de Brazza; the disappearance of the body of André Matswa, hailed by the people as their messianic ‘saviour’ guardian; and finally, the treatment of unidentified victims of the various armed conflicts that occurred during the years 1990–2002. These events can be analysed through the prism of two different historical perspectives: in terms of the moyenne durée, the treatment of Matswa's bones paved the way for the subsequent occurrences by creating a precedent; in the context of the ‘present of history’, the construction of a Brazza mausoleum is contemporaneous with official denial of the presence of human remains scattered across the capital city of Brazzaville as a result of armed conflicts. The comparative analysis of these historical configurations posits a set of circumstances whereby the bones become a symbolic buttress of the capital. The historical puzzle here is to understand how that which came together in claiming Matswa's bones becomes, in the context of democratization of the regime, an aesthetic sense of the ‘beauty of death’ as expressed by people when they see the shrine as their country's finest architectural accomplishment. Through the splendour of the monument, this aesthetic sense articulates the denial of the presence of the nameless dead.     

公民意识的法理解读——基于法治发展的主体要素考量

文章用人文主义的文化分析方法,指出了公民意识是特定法实践结构基础上产生的法律意识及其对法治发展的能动关系,并在与法律意识、法律权威、法律信仰、道德等相关概念的辨析中明确了其作为国家观念、法律传统、文化的不同层次属性。由此,从发展的角度看,法治系统又是一个包括制度要素和主体要素的运动系统。     

中世纪的骑士精神及其衰落

在学习西欧中世纪骑士制度过程中,了解到了骑士制度在中世纪历史上所占据的历史地位。骑士制度被誉为"封建制度之花",是社会中坚力量,骑士精神对国王到最低等贵族的统治阶级产生了巨大影响。庄园经济的衰落使骑士制度逐步瓦解;战争的平民化和雇佣军的盛行使骑士队伍萎缩;基督教的腐朽弱化了"骑士精神";不适应军事和战争变革的需要,几个方面解释在政治和社会上拥有如此高地位的骑士阶层从繁荣到衰落的原因。     

国内门户网站品牌塑造及模型构建——基于国内外门户网站的比较研究

互联网是全球化的虚拟化,虚拟体验直接影响顾客的认知与行为,从而影响网站的品牌。基于受众体验的国内门户网站品牌塑造模型的构建,是国内门户网站在参考国外先进的网站建设的成功经验的基础上,塑造适合国内门户网站的品牌策略和一项重要的竞争策略。     

Identification and Use of Efficient Faces and Facets in DEA

This paper provides an outline of possible uses of complete information on the facial structure of a polyhedral empirical production possibility set obtained by DEA. It is argued that an identification of all facets can be used for a characterization of basic properties of the empirical production frontier. Focus is on the use of this type of information for (i) the specification of constraints on the virtual multipliers in a cone-ratio model, (ii) a characterization of the data generation process for the underlying observed data set, and (iii) the estimation of isoquants and relevant elasticities of substitution reflecting the curvature of the frontier. The relationship between the so-called FDEF approach and the cone-ratio model is explored in some detail. It is demonstrated that a decomposition of the facet generation process followed by the use of one of the available (exponential) convex hull algorithms allows for an explicit identification of the facial structure of the possibility set in fairly large DEA data sets. It is a main point to be made that the difficulties encountered for an identification of all facets in a DEA-possibility set can be circumvented in a number of empirical data sets and that this type of information can be used for a characterization of the structural properties of the frontier.     

Urban Informality and the State: Geographical Translations and Conceptual Alliances

Understandings of informality commonly derive from research undertaken in states perceived as lacking the capacity to regulate the practices of their populations. This Interventions forum aims to expand the geographical parameters of empirical research on urban informality. A more global approach, we argue, also necessitates questioning assumptions that undergird this concept—in particular the underlying conception of the state. In this vein, this collection of papers aims to rethink theories of the state through the lens of informality, and vice versa, to inform and refine the concept of informality through a more thorough understanding of states. In so doing, the contributions engage with concepts that have been central both to theories of the state and to the study of informality, namely governance, agency, legitimacy, sovereignty and legality. Following this introduction setting out our theoretical approach, the Interventions forum unites five empirical studies that discuss the nexus of informality and states in contexts that have been researched less extensively from this perspective, each tackling one of the above‐mentioned concepts. Based on these different entry points, the papers provide novel angles on a state‐theoretical understanding of informality. A concluding essay brings these approaches together, reflecting on the possibilities of translating concepts to different sites.