积极推进会计师事务所文化建设的思考

本文阐述了会计文化环境的涵义，进而剖析了新形势下我国会计文化环境发生的新变化以及会计文化建设中存在的主要问题，最后对会计师事务所立足行业文化环境特点，走出各种误区，积极推进会计师事务所文化建设进行了较为详尽的论述。     

中国传统文化对会计师事务所合伙文化建设的影响

我国实施会计师事务所做大做强战略,必须十分重视事务所合伙文化建设。文章以中国传统文化作为研究的立足点,简要分析归纳了中国传统文化的基本特征及对会计师事务所合伙文化建设的有利和不利因素,寻求适合我国会计师事务所合伙文化建设的方法和途径。     

广州旅游文化资源开发总体构想框架

城市现代化过程中的趋同化问题，引好了广州市政府推动旅游与城市文化结合的思路和政策导向。文中分析了广州市开发此类资源的潜力和优势，提出了广州市旅游文化资源开发构想框架，并由微观、中观到宏观的探讨，提出了近期操作切入点的选择、旅游线网片开发的思考、整合城市优势和凸现岭南文化特色等方面的建议。     

宁夏民族文化旅游资源开发战略研究

民族文化旅游日益成为现代旅游的重要内容，受到各国各地区的普遍重视。宁夏是我国唯一的省级回族自治区，回族伊斯兰文化旅游资源具有很强的民族特色和地域特色，独特丰富的民族文化旅游资源为宁夏开展民族文化旅游奠定了坚实的基础。根据旅游资源分布现状、集中程度、主导资源特色将宁夏伊斯兰文化旅游资源划分为四个大区，应用层次分析法对宁夏伊斯兰文化旅游资源进行了分区定量评价，为合理开发民族文化旅游资源提供了理论依据。构建了四大回族伊斯兰文化旅游区近期和中远期开发目标及战略规划。     

加强文化建设，做大做强本土会计师事务所

文化建设对于本土会计师事务所做大做强具有重要意义，是有效执行合伙制度、减少审计风险、形成品牌竞争力、拥有高素质员工的保障，也影响着事务所的形象塑造和发展前景。事务所文化的形成受到多重影响。事务所文化建设可分为三个层次，一是合伙人本身及合伙人之间的文化，二是合伙人与员工及员工之间的文化，三是事务所的经营管理文化。国内事务所文化建设也离不开外部力量的推动。     

城市旅游资源文化内涵深度挖掘探究——以山东省聊城市为例

文化是旅游开发的灵魂。旅游资源文化开发是文化在旅游开发应用中的一个重要领域。聊城旅游资源文化内涵丰富,但现实开发不足,仍具很大的开发潜力。本文从聊城旅游资源文化脉络的挖掘和整理、旅游资源文化开发规划的制定和文化品牌战略的实施三个方面进行了探讨。     

云南文化旅游资源系统开发研究

云南旅游业的二次创业、深度发展,应发挥云南优势,加强文化旅游资源的系统开发.文化是旅游开发的灵魂,文化旅游资源的开发是提高云南旅游业持续生命力与吸引力的关键.本文在对文化旅游和文化旅游资源认识的基础上,通过对云南文化旅游资源自然和人文地理背景的分析,将云南文化旅游资源划分为九大类型,并针对这九大类型提出了云南文化旅游资源的开发构想.根据文化旅游资源的空间分布组合,构建了云南文化旅游资源总体空间结构,提出"四核心、十七个经典区域、三条文化古道游路"的空间开发构想.     

文化资本与中小会计师事务所的可持续发展

布迪厄的文化资本理论揭示了那些从家庭中继承了优势文化资本的孩子可以通过教育系统获取学术性收益并最终达成社会结构的再生产。受此启发,文章分析发现,国际"四大"由于拥有国际知名品牌从而在全球市场上获取高额利润,这表明它们拥有文化资本;而我国中小会计师事务所由于知名品牌的缺失导致长期低价恶性竞争、执业质量低下等一系列问题,表明我国中小会计师事务所文化资本的匮乏。文章基于可持续发展观,为我国中小会计师事务所的文化资本积累提供了相关政策建议。     

合肥市文化旅游开发探讨

合肥具有丰富的文化旅游资源,其文化旅游在合肥旅游业发展中起着举足轻重的作用。在阐述合肥文化旅游资源及其特点的基础上,全面分析合肥文化旅游开发模式,并提出开发对策。     

文化资源产业开发研究综述

文化资源已成为一个国家综合国力的重要反映,在今天的经济社会发展过程中,它越来越受到人们的关注。其产业开发理论在国外主要有创新因素、开发模式以及城市经济方面的研究;国内则研究了文化资源评估、文化资源产业开发案例分析及其对区域经济的作用。     

John Stuart Mill's Theory Of Justice

John Stuart Mill has traditionally been portrayed as self-contradictory and failing to construct a unified social theory. Recent scholarship, however, has challenged this view, finding Mill's work to be creatively synthetic in bridging the antinomies inherent in liberal democratic thought. This revisionist interpretation of Mill is advanced by an understanding of his theory of justice and its role in shaping his policy positions on issues such as welfare, education, voting rights, property rights, taxation, government intervention, and the future of capitalism.     

A Rich Vein for “Reality Mining”北大核心CSSCISSCI

Arik Hesseldahl In the aftermath of the September 11 attacks, U.S. officials quickly turned their attention to other potential targets, including California's Golden Gate Bridge. What would happen if terrorists took down the bridge between San Francisco and Marin County? How much of the region would be affected and for how long?     

John Stuart Mill's Theories of Wealth and Income Distribution

Although he was much influenced by David Ricardo when he wrote the classical part of his Principles , John Stuart Mill was not a Ricardian when he penned his theories of wealth and distribution. They are based on a triple foundation. First, a belief that economics is a moral discipline. Second a theory of custom-driven human behavior. Third, an empirically formed conviction that the institutions of state, education and business cooperate to structure the distribution of income. On the basis of these presuppositions, Mill formulated 1) an institutional theory of the formation of human and non-human wealth and 2) an even more institutional theory of distribution demonstrating how the aforementioned institutions malignantly skew the distribution of income to the advantage of the propertied classes and to the extreme disadvantage of the working class. As a social economist, Mill recommended institutional reforms designed to eradicate the poverty of the working class.     

中国养活自己能力的长期预测:技术和政策分析

中国拥有世界五分之一强的人口 ,收入又在迅速增长。因此 ,国际上很自然地会考虑或推测她在今后的几十年是否有能力养活自己。中国的人口预计将从 2 0 0 0年的 1 2 8亿增长到 2 0 2 0年的 1 4 6亿 ,和 2 0 3 0年的 1 4 9亿。与此同时 ,人均收入的增长将导致对家畜和鱼类产品更大的需求 ,因而对饲料的需求也将有很大的增长     

Toward a Phylogenetic Reconstruction of Organizational Life

Synopsis Classification is an important activity that facilitates theory development in many academic disciplines. Scholars in fields such as organizational science, management science and economics and have long recognized that classification offers an approach for ordering and understanding the diversity of organizational taxa (groups of one or more similar organizational entities). However, even the most prominent organizational classifications have limited utility, as they tend to be shaped by a specific research bias, inadequate units of analysis and a standard neoclassical economic view that does not naturally accommodate the disequilibrium dynamics of modern competition. The result is a relatively large number of individual and unconnected organizational classifications, which tend to ignore the processes of change responsible for organizational diversity. Collectively they fail to provide any sort of universal system for ordering, compiling and presenting knowledge on organizational diversity. This paper has two purposes. First, it reviews the general status of the major theoretical approaches to biological and organizational classification and compares the methods and resulting classifications derived from each approach. Definitions of key terms and a discussion on the three principal schools of biological classification (evolutionary systematics, phenetics and cladistics) are included in this review. Second, this paper aims to encourage critical thinking and debate about the use of the cladistic classification approach for inferring and representing the historical relationships underpinning organizational diversity. This involves examining the feasibility of applying the logic of common ancestry to populations of organizations. Consequently, this paper is exploratory and preparatory in style, with illustrations and assertions concerning the study and classification of organizational diversity.     

Information infrastructure: Who builds broadband networks?

This paper examines the essential difference between the U.S. and Japan, when one considers information infrastructure. There are seven perception gaps between the U.S. and Japan concerning Information Infrastructure policies. These gaps must be understood in order to compare the countries' governmental policies in this area. In looking at the present circumstances, the essential question to answer concerns who is to build, own and operate the network(s) of the infrastructure. Liberalization is certain to be a central factor in the ongoing telecommunications debates. Now that customers have had a taste of the liberalized market-place, the movement toward more open markets will be difficult to stop. When considering options, it is necessary to pay close attention to standardized network access and the increasingly important role software plays. These issues are causing us to take a new approach to the traditional role played by regulators. They also force a closer look at the appropriate structure of utility companies. This paper addresses the above issues in hopes of stimulating dialog on the new telecommunications infrastructure paradigm.     

海岛地区产业演替及资源基础分析--以舟山群岛为例

改革开放以来,舟山市产业构成发生了显著变化,其经济发展过程可以划分为三个阶段。1992年前,是以产业结构渔业占绝对地位的单一结构阶段;1993—1998年,以旅游业为主的第三产业快速发展阶段;上世纪末以来,又进入了新一轮的经济发展时期,即工业产值比重快速增加阶段。根据海岛的自然资源基础和特点,在新世纪的经济发展过程中,舟山市应定位为生态型的港口旅游城市。以港口及临港工业为主导,以海岛旅游和海洋经济为特色,大力发展第二产业和第三产业。海岛地区的主导产业应体现海岛资源优势及区位优势,以集群性环保型产业为主。同时由于海岛地区淡水资源缺乏,主导产业也应着重选择低耗水型产业。     

风险视角下企业治理结构和研发创新——基于委托代理模型的研究

本文基于委托代理模型,从风险的视角研究企业治理结构对研发创新能力的影响。本文构建了一个包含创新活动的委托代理模型进行理论分析,利用动态DEA 模型测算创新能力,并使用2015-2018年我国上市制造业企业数据进行实证检验。实证部分检验了理论结论:委托代理问题不利于企业提升研发创新能力,且客观风险和主观风险厌恶会加剧该负面影响。基于此,本文认为上市企业应根据企业自身研发活动特点有针对性地改善企业治理结构,提出了适当延长代理人任期、推动股权激励计划、提升代理人的风险承担能力等建议。     

生物群落结构原型的仿生学模拟

模拟生命系统管理规律的科学即管理仿生学,是知识时代仿生学研究的新领域与前沿.基于模拟生物群落结构规律的研究目的,采用仿生学模拟的研究方法,以生物群落结构为原型,建立了仿生群落结构模型.结论为:垂直结构、水平结构、时间结构与交错区结构是支持生物群落生命活动的结构规律,以该规律为原型,推理建立了仿生分层结构、仿生优化结构、仿生动态结构与仿生相邻结构,四种仿生结构分别侧重于管理资源的分层管理、局部优化管理、动态过程管理、相邻关系管理,该模型为建立类似生物群落的人造管理系统即仿生群落管理系统提供了仿生结构模型.可以预测,该模型具有广泛的应用价值,能够推动管理仿生学的发展.