可持续发展财务论纲

本文简要总结了财务理论的发展过程,分析了当前财务理论存在的问题。以可持续发展理论为基础,结合社会责任理论、利益相关者理论、公司公民身份理论等相关理论,构建了可持续财务的理论基础;分析了可持续财务的价值取向——利益相关者价值取向和多重价值取向;提出了可持续财务的多重身份理论、多重资本理论、多重目标理论,建立了可持续财务的目标体系结构。最后,构建了可持续财务的基本理论框架。     

可持续发展财务论纲

本文简要总结了财务理论的发展过程,分析了当前财务理论存在的问题。以可持续发展理论为基础,结合社会责任理论、利益相关者理论、公司公民身份理论等相关理论,构建了可持续财务的理论基础;分析了可持续财务的价值取向——利益相关者价值取向和多重价值取向;提出了可持续财务的多重身份理论、多重资本理论、多重目标理论,建立了可持续财务的目标体系结构。最后,构建了可持续财务的基本理论框架。     

合并会计报表的编制理论探析

本文在介绍了两种主流合并理论——母公司理论和经济实体理论不同的基础上,从现代企业契约理论的角度,分析了合并报表涉及的母公司与少数股东之间的委托代理关系,论证了子公司的少数股东和其他利益相关者对合并报表信息需要的必然性。最后通过对母公司理论和经济实体理论的利弊比较,预测了合并会计报表理论未来的发展趋势,得出了经济实体理论将会取代母公司理论的结论。     

简析公共选择学派的主要理论——兼论其对当代财政理论的贡献

公共选择学派于上世纪60年代形成,隶属新自由主义经济学,开创了用经济学理论研究政治问题的先河。本文对公共选择学派的四个主要理论分别进行了介绍和评述,它们是投票理论、官僚经济理论、寻租理论和民主财政理论。笔者认为公共选择学派的理论推进了当代财政理论的发展,于文末分别从研究方法和研究领域两个方面论述了其对财政理论的贡献。     

我国城市规划理论的生态化革新分析

针对我国城市建设中生态需求日益提高的局面,分析了我国城市规划理论中存在的生态缺失,认为起源于西方的生态学可以作为我国城市规划理论创新的重要依据,探讨了生态学理论与城市规划理论结合的可能性和方式,提出了从基础理论、理论重点、规划制度、规划工作方式和理论核心对我国城市规划理论进行系统创新的思想.     

行为财务理论研究综述

20世纪80年代以来,行为财务理论逐渐成为国内外专家学者研究的前沿领域。其研究不仅有效地解释了许多市场中的异常现象,也对传统财务理论形成了挑战。我国行为财务理论的研究起步较晚,我国特别是上市公司表现出更多的非理性行为特征。这些特征无法用传统财务理论来解释,而行为财务理论为我们提供了一个崭新的视角。本文介绍了行为财务理论的发展历史、对传统财务理论形成的挑战、理论基础和重要核心理论等相关内容;分析了行为财务理论的前沿,揭示了行为财务理论的启示、不足和未来发展的前景。     

规划理论二分法中的本体理论和程序理论

规划的本体理论与程序理论是规划理论二分法中最为显著的一组二元对立.首先界定了规划本体与规划程序之间的差异,然后通过辨析三组规划理论,即规划中的理论与规划的理论、系统理论与理性理论、导向型理论与交往型理论,深入探讨了规划的本体理论与程序理论之间的联系与区别,以及它们对规划方法和实践的影响.     

长尾理论对图书馆信息服务的启示

文章介绍了长尾理论的概念,分析了图书馆的发展需要长尾理论作为理论支持,论述了长尾理论对图书馆信息服务的启示。     

资本理论的发展及其启示

资本理论是整个西方经济理论中最重要的组成部分,本文回顾和总结了西方资本理论发展的历史演进历程,比较了不同学派的资本理论,并提出了资本理论对我国经济发展的启示。     

企业能力理论述评

本文通过分析企业能力理论的形成及发展,指出企业能力理论的发展大致经历了从“企业资源理论到企业核心能力理论到企业动态能力理论再到企业知识理论”的这样一个发展过程,概括了企业能力理论各学派的主要观点并对其进行了评述。     

中国行业报营销策略研究

文中立足中国行业报现状,存在的问题及原因,提出中国行业报营销策略的研究.通过中国行业报理论的四要素阐述.根据现代市场营销理论的研究成果.把商品和服务整体地销售给消费者的一系列经营管理活动,展现了行业报面临的形势和挑战.文中针对行业报面临的形势、挑战和现状,提出了行业报的发展趋势及主要对策.     

武汉光电子产业标准与专利现状及推进策略研究

在全球市场竞争中,技术标准已成为企业抢占国际分工的关键环节及重要手段。在信息产业领域,专利借助技术标准这一载体与平台,逐渐成为国际贸易的游戏规则及非关税壁垒,谁控制了专利,谁就可以控制国际市场和国际贸易,技术标准与专利的结合是发展的必然趋势。文章在调研的基础上,对武汉光电子产业的的标准与专利现状进行了分析,并结合实际问题,站在企业的视角,对企业最为关注的专利进入标准的问题,提出了在实际操作过程中应注意的一些问题及对策建议。     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

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。     

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。     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

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.     

浅谈纺织面料特性与服装设计的关系

面料、款式、色彩是构成服装的三要素.而每一次掀起服装改革浪潮的都是面料.文中阐述了面料与服装的搭配.要抓住面料的特点,与设计的服装款式相结合,借助面料的特点,突出设计主题.表现服装风格.     

Swedish tribalism and Tanzanian entrepreneurship: preconditions for trust formation

The aim of this paper is to explore the relationship between entrepreneurship and the structure of the periphery. The objective is to reach an understanding of the entrepreneurial process within the context of the periphery, which is traditionally seen as a poor environment. The paper considers the concept of peripherality and identifies a process of gravitation that drains higher order services towards the core. However, this deterministic model does not correspond with the realities of the Scottish Highlands. The paradox is that new businesses are being created that appear to use old redundant peripheral values such as tradition. It is argued that it is the social construction of the periphery that produces this post-modern change. The qualitative methodology indicates the emergence of a new spatial paradigm of aesthetic consumption. Two indicative case studies are presented which show that entrepreneurship is the creation and extraction of value from the environment. Their businesses are the commodification of non-material and aesthetic values. Further analysis of these data demonstrates that entrepreneurs interpret their own version of the environment, rather than merely reacting to it. In turn, they enact this interpretation which forms the basis of their businesses.     

科技是绿色建筑发展的基础

近年来,全球气候恶化,温室气体效应危害了全人类的生存环境。随着我国城市化进程的加速,相应的建筑物和设施将大幅增加,建筑能耗随之加大。一种能节约能源及资源、减轻环境负荷的绿色建筑应运而生,成为我国建设小康社会的必由之路。文章认为,日新月异的科技进步必然是绿色建筑发展的坚实基础和唯一途径。