成都产业集群发展研究

产业集群是推动区域经济发展的重要力量,文章介绍和总结了产业集群的概念和特征,通过调查研究分析了成都产业集群现状,并着重分析了成都市产业集群面临的问题,根据实际发展情况提出了适合成都市产业集群的建议和对策。     

成都产业集群发展研究

产业集群是推动区域经济发展的重要力量,文章介绍和总结了产业集群的概念和特征,通过调查研究分析了成都产业集群现状,并着重分析了成都市产业集群面临的问题,根据实际发展情况提出了适合成都市产业集群的建议和对策.     

The climacteric in late victorian Britain and France: A reappraisal of the evidence

The paper investigates the question of whether the trend rate of growth of GDP slowed down in Britain or France in the nineteenth century. We establish that real GDP belongs to the trend-stationary process class of time-series in each case rather than the difference-stationary process and using Kalman filter techniques, analyse trends in a model incorporating time-varying parameters without specifying breakpoints in advance. We find, contrary to the literature, that neither country experienced a climacteric. Our results suggest that economic historians have been prone to exaggerated views of variations in trend economic growth.     

The development of accounting regulation in Slovenia

External reporting regulations in the independent Republic of Slovenia are outlined in this paper. The process by which these regulations have been developed is also considered. It is suggested that the experiences in Slovenia can provide valuable insights for the development of external reporting practices in other former command economies.External reporting regulations in the independent Republic of Slovenia are outlined in this paper. The process by which these regulations have been developed is also considered. It is suggested that the experiences in Slovenia can provide valuable insights for the development of external reporting practices in other former command economies.     

Understanding discontinuance: Towards a more realistic model of technological innovation and industrial adoption in Britain

The paper outlines the ideas and theory behind a recently begun research project. The project consists of an investigation of the complexities, and particularly the problems, inherent in introducing technological innovation into production systems in industry. The practical and theoretical need for work of this kind is examined and the character and focus of the proposed investigation sketched. The concept of “discontinuance” is analysed and seen to apply both to the cessation of innovation production by a supplier and the termination of innovation usage by an adoptor. Rogers and Shoemaker's (1971) division of adoptor discontinuance into “replacement” and “disenchantment” discontinuance is considered and reformulated using the terms “replacement adoption”, “negative changeover effects” and “regressive discontinuance”. Finally, a number of models both of innovation development and innovation adoption are considered, synthesized and revised. An initial framework for the comprehension of innovation development and adoption is sketched and some of the potentially important issues therein are highlighted.     

商誉会计理论的发展和对我国会计准则的影响

商誉是一项无形资产,也是最难以计量和进行账务处理的一项特殊资产。近几年,美国和国际会计准则委员会发布了关于商誉理论的新方法,对商誉会计理论的发展提出了挑战。文章从商誉的定义和本质入手,引出关于商誉的处理方法,对现行商誉会计理论进行反思,并提出对我国新会计准则的影响。     

基于产业生态链的经济技术开发区可持续发展研究

认为作为对外开放的窗口和改革的试验田,我国沿海开发区自20世纪80年代创办以来,取得了令人瞩目的成就;经过20多年的发展,一部分开发区出现了明显的后继乏力,开发区的可待续发展已经引起了学术界和政府有关部门的关注;从产业生态链的视角,分析了我国经济技术开发区可持续发展中存在的问题,并提出了相应的对策.     

Managing human resources across cultures: a comparative analysis of practices in industrial enterprises in China and The Netherlands

Abstract Although researchers and practitioners have come up with many good ideas for improving the employment relationship, there is no evidence for universally applicable practices. Prior theoretical work and research in the area of (international) human resource management indicate that cultural and contextual constraints are responsible for the problematic nature of transference of practices. This study illustrates and explains the contextual as well as cultural boundaries through a direct comparison of practices as used in a matched sample of industrial companies in China (n=97) and The Netherlands (n=47). It is argued that differences in organizational structure, cultural values and labour regulations account for the variation between countries. The results show considerable differences between China and The Netherlands in the HRM practices of industrial enterprises. Also, the organizational culture of the companies studied varies between the two countries and the differences found are clearly in line with differences on the national cultural level.     

Health sector reform and human resource management: Britain in comparative perspective

This article examines the impact of health service restructuring for employment practices in Europe, using Britain as the basis of comparison. It first considers trends in West European health care reform and examines the extent to which reform measures have been accompanied by changes in employment practices. It focuses on reforms of pay determination arrangements and work organization, examining in particular the experience of nurses, who form the largest occupational group. Finally, some of the implications for a future research agenda are considered. It concludes that research on health sector employment practices is under-developed and outlines a research agenda that recognizes the importance of workplace restructuring within a comparative framework.     

Women's occupational status in Britain,France and the USA: explaining the difference

Using directly comparable data this article explores the lower occupational status overall of British employed women indicating the importance of social and employment policies to the amount of part-time working by women and the occupational status of women's part-time jobs in the three societies.     

美国以能力培养为导向的会计课程改革——以布里罕杨大学为例

本文从微观视角,以案例分析的方法剖析了曾受到AAA表彰的布里罕杨大学的会计课程改革。在总结其课程改革特色的基础上,提出了有益于我国会计教育发展的重要启示。     

The under-utilization of human resources in industrial relations theory and practice

Industrial relations, as a theoretical and practical system of work arrangements between employees, unions, management and governments, have come under substantial pressure in recent decades, but neither theory nor practice has fully adjusted to the new circumstances. The article describes the changing conditions in relation to one aspect of the industrial relations (IR) system, namely influence and power sharing outside the sphere of collective bargaining. The analysis is based on two theoretical models derived from an accumulation of social science research evidence since the 1960s and further supported by recent comparative studies of countries with significant different IR philosophies.

The application of the human resources and motivated competence models to IR leads to the conclusion that long-term interests of employees and management as well as governments are best served by having a dual system of influence and power sharing, only one of which is adversarial.     

中西现代城市设计发展比较研究

城市设计是关于城市空间环境的一项重要的社会实践.在不同的背景条件下,中西方现代城市设计的发展存在一些共性及差异.我国正处于社会转型期和城市发展加速时期,大量的城市建设需求必须有科学的管理方法和良好的设计思路为指导.通过对中西现代城市设计的发展进行比较研究,进而为我国城市设计的进一步发展提出建议.