Benefiting from negative feedback

This article discusses why it is so hard for people to benefit from negative feedback. We examine factors involved in the effective use of negative feedback. Our analysis suggests that the main obstacles to the effective use of negative feedback stem from the failure to obtain it and the failure to conduct an accurate appraisal of it. This is in contrast to research indicating that the main obstacle to the effective use of positive feedback lies more in avoiding its detrimental consequences after repeated exposure to it than in obtaining it or appraising it.     

True and fair in the Czech Republic: a note on local perceptions

With the collapse of communism in Czechoslovakia’, and the subsequent desire of Czechoslovakia to join the European Union, in common with other countries in Central Europe, Czechoslovakia utilized the Fourth Directive as a ‘toolkit’ in designing part of its new accounting legislation. In incorporating the Fourth Directive, it has also included the requirement for financial statements to show a ‘true and fair’ view. Given the confusion over the exact meaning of ‘true and fair’ it is interesting to study how ‘true and fair’ has been introduced into the Czech Republic, and what it seems to signify for those who implemented it and for those who are preparing and using financial statements. Our initial findings indicate that ‘true and fair’ varies in its significance for the groups of individuals involved in preparing and using financial statements and that it may have particular significance for some groups of accountants who wish to secure specific advantage within the Czech economy.With the collapse of communism in Czechoslovakia’, and the subsequent desire of Czechoslovakia to join the European Union, in common with other countries in Central Europe, Czechoslovakia utilized the Fourth Directive as a ‘toolkit’ in designing part of its new accounting legislation. In incorporating the Fourth Directive, it has also included the requirement for financial statements to show a ‘true and fair’ view. Given the confusion over the exact meaning of ‘true and fair’ it is interesting to study how ‘true and fair’ has been introduced into the Czech Republic, and what it seems to signify for those who implemented it and for those who are preparing and using financial statements. Our initial findings indicate that ‘true and fair’ varies in its significance for the groups of individuals involved in preparing and using financial statements and that it may have particular significance for some groups of accountants who wish to secure specific advantage within the Czech economy.With the collapse of communism in Czechoslovakia’, and the subsequent desire of Czechoslovakia to join the European Union, in common with other countries in Central Europe, Czechoslovakia utilized the Fourth Directive as a ‘toolkit’ in designing part of its new accounting legislation. In incorporating the Fourth Directive, it has also included the requirement for financial statements to show a ‘true and fair’ view. Given the confusion over the exact meaning of ‘true and fair’ it is interesting to study how ‘true and fair’ has been introduced into the Czech Republic, and what it seems to signify for those who implemented it and for those who are preparing and using financial statements. Our initial findings indicate that ‘true and fair’ varies in its significance for the groups of individuals involved in preparing and using financial statements and that it may have particular significance for some groups of accountants who wish to secure specific advantage within the Czech economy.With the collapse of communism in Czechoslovakia’, and the subsequent desire of Czechoslovakia to join the European Union, in common with other countries in Central Europe, Czechoslovakia utilized the Fourth Directive as a ‘toolkit’ in designing part of its new accounting legislation. In incorporating the Fourth Directive, it has also included the requirement for financial statements to show a ‘true and fair’ view. Given the confusion over the exact meaning of ‘true and fair’ it is interesting to study how ‘true and fair’ has been introduced into the Czech Republic, and what it seems to signify for those who implemented it and for those who are preparing and using financial statements. Our initial findings indicate that ‘true and fair’ varies in its significance for the groups of individuals involved in preparing and using financial statements and that it may have particular significance for some groups of accountants who wish to secure specific advantage within the Czech economy.     

Approximating the distribution of the two-stage least squares estimator when the concentration parameter is small

This paper presents a new approximation to the exact sampling distribution of the instrumental variables estimator in simultaneous equations models. It differs from many of the approximations currently available, Edgeworth expansions for example, in that it is specifically designed to work well when the concentration parameter is small. The approximation is remarkable in that simultaneously: (i) it has an extremely simple final form; (ii) in situations for which it is designed it is typically much more accurate than is the large sample normal approximation; and (iii) it is able to capture most of those stylized facts that characterize lack of identification and weak instrument scenarios. The development leading to the approximation is also novel in that it introduces techniques of some independent interest not seen in this literature hitherto.     

混凝土构筑物裂缝原因分析与处理

混凝土结构出现裂缝是不可避免的,其也是属于材料的特性之一,但是应用于建筑工程中要将其控制在无害的范围内,即不会影响到结构的正常功能。混凝土是由多种材料结合而形成的混合体,因此,混凝土属于脆性材料,如果压力、温度以及外力作用于混凝土结构上,会导致其出现裂缝。本文主要是针对裂缝进行有害与无害的分析,并就有害裂缝的形成原因以及如何处理有害裂缝进行分析。     

美国保险会计公报保险活动分析

美国保险会计公报60号(FASNO.60)将保险契约分为短期性契约与长期性契约,这两种契约在保费认列、负债认列、未来保险给付(或赔款)与理赔成本等项目的会计处理上都各有所区分,各有其特点。但因美国保险公司多遵循一般公认会计原则(GAAP)编制财务报表,所以在会计处理方式上虽有差异,仍有迹可循。     

对教学仪器企业中常用标准认知度研究

文章对教学仪器企业基本情况进行了统计分析,在此基础上,统计了企业对教学仪器行业内常用标准的认知度,并分析其原因,探讨了教学仪器企业在标准认知方面存在的问题,并提出完善教学仪器企业标准认知度的政策建议。     

The Fable of Land Reform: Leases and Credit Markets in Occupied Japan

Development officials and scholars routinely argue that land reform can raise productivity. It may not always do so, they write, but it can—and during 1947–1950 in Japan it did. Land reform may sometimes raise productivity, but it did not raise it in Japan. The claim that it did is a fable, a tale people tell and re‐tell only because they wish it were true. A lease is a credit transaction—a way for local elites (tied to local information networks in ways that banks can never be) to extend funds to farmers. Elites could lend money directly, but would need to create a security interest to protect their loans. Doing so requires legal procedures, however, and most local elites in prewar Japan lacked the university education necessary to manipulate those procedures. By contrast, a lease lets local elites protect their funds simply by retaining the right to evict tenants who fail to pay. As such, it represents a way for investors and farmers jointly to economize on credit market costs. The Japanese land reform program effectively banned this transaction‐cost economizing credit‐market strategy, expropriated the wealth of the investors who used it—and cut the rate of growth in agricultural productivity.     

Organizational passages—Diagnosing and treating lifecycle problems of organizations

In this article a model for identifying organizational styles is presented. Such a typology has been found to be repetitive as a pattern in a significant number or organizations and it has been verified by hundreds of executives as reflecting their experience.The model enables an organization to foresee the problems it will face as it grows over time. Furthermore, it provides tools for prescribing effective organizational treatments-organizational therapy and surgery. It is a contingency model in that it presents a framework for prescribing the treatments most likely to be effective depending on the lifecycle stage of the organization.     

城市水土流失及其防治对策

本文阐述了城市水土流失的概念 ,论述了城市水土流失的现状及特点 ;分析了城市水土流失的成因及其对城市排水和生态环境造成的危害 ,并提出了城市水土流失的防治对策。     

企业导师制在中国发展的必要性、误区及建议

企业导师制在国外已经有了相当长的历史,在中国尚处于起步阶段,还有漫长的路要走。导师制能够根据企业的要求培养出自己企业发展所需要的人才,最大限度地发挥人才的潜能,有效地防止人才的流失;同时导师制也能在企业智力层面构建的一种良好的工作学习氛围和机制,是一种依靠企业内部人才资源,快速培养适合企业发展的人才培养机制。     

老龄化社会城市老年政策的理念变革

分析中国老龄化社会城市遭遇的各种老年问题,讨论了老龄化城市社会问题的主要特征、发展趋势和解决老龄问题的重要性.回顾国外老龄化进程中的公共服务政策,认为中国城市应对日益加剧的老龄化应进行城市治理理念与公共服务理念的变革.提出政策创新体系基础上的老年社会政策与社会福利增长的对策与建议.     

物流实践课程体系建设初探

本文是在我国需要大量物流操作应用型人才的背景下提出物流教育中实践课程教育是重要的环节。首先分析了物流实践课程教育内容广、难度大、层次多的特点．接着提出了4种不同的物流实践课程教学模式及春使用的实践内客．最后分析了如何利用这些模式进行物流实践课程教学．给出了一些具体可行性的方案。     

关于对银行卡风险控制管理的思考

随着银行卡业务的发展,银行卡风险发生的频率越来越高,给银行和持卡人造成的损失也越来越大,因此,对银行卡风险管理的控制就显得尤为重要。文章针对目前的现状,提出了预防银行卡风险的措施和建议。     

历史风貌建筑特性及修复开发模式研究

目前我国的城市正在进入一个以更新再开发为主的发展阶段.在城市更新再开发的过程中,如何保护历史风貌建筑,使其得到更好的利用,发挥更大的综合效益,已成为一个必须解决的问题.论文从历史风貌建筑的特性出发,分析其修复开发模式,使其在传承历史文化和古旧建筑再利用过程中发挥更大的作用.     

船舶结构焊接保留的设置

船舶建造时其精度控制比较困难,虽然在建造时采取各种精度控制措施,但仅仅只能将建造精度控制在一个对后道作业相对有利的范围内,因此焊接保留贯穿于整个船舶建造过程中。如果不进行焊接保留或焊接保留长度太小,会导致后道开刀作业量增加、焊材消耗增大;如果焊接保留长度太大,会导致后道焊接作业量增大。因此,焊接保留设置必须合理,否则将对降本增效、缩短船坞周期、提高产品质量产生不利影响。     

会计电算化的问题及对策

由于财务工作本身的特点和网络的迅速发展、电子商务的迅速兴起等一些先进的、现代化的事物的不断出现,对会计电算化系统提出了更高的要求,使建立符合现代企业发展需求的新型财务系统变得刻不容缓。由于会计电算化是一项系统工程,在发展过程中有许多工作要做,有许多问题要及时解决,否则将严重阻碍我国会计电算化向更深层次的发展。     

城市生活垃圾处理项目社会评价研究

从我国城市生活垃圾处理的现状出发,分析了对城市生活垃圾处理项目进行社会评价的必要性,继而分析了城市生活垃圾处理项目社会评价的特点,最后提出了城市生活垃圾处理项目社会评价的框架.     

Economic Viewpoint: The real wage debate

Why is unemployment so high in Britain? Is it because demand is too weak or is it because real wages are too high? Many participants in the debate are trying to insist that it must be one or the other. In practice it is perfectly sensible to believe that both causes are involved, so that a fall in unemployment will require both a rise in demand and a fall in real wages. In this Economic Viewpoint we discuss the economic analysis involved; we investigate some of the relevant evidence and we explore some policy options.     

高校公共体育田径课考核实施积分制的构想

借鉴了当前管理类行业较为先进的考核模式,把积分制这一常见的形式,引入田径课教学中,并形成田径课积分制考核方式,使其实体化。该模式旨在调动学生学习的积极性,培养学生的运动兴趣,让田径课变得更加丰富多彩、充满激情,同时,促使考核的更加公正化、合理化,使其成为当代大学生较为喜爱的体育课程之一。     

Discipline by objectives

Modern discipline is not punishment, but a shaper of behavior; it requires rules to be reviewed periodically against objectives to see if they are still productive in changing conditions and it allows the exceptional performer who is achieving exceptional results to be treated with far greater tolerance when it comes to violations.