预制直埋蒸汽保温管道的保温计算

本文介绍了预制直埋蒸汽保温管道的导热计算、空气层导热系数计算、外表面温度计算及散热损失计算的计算方法,并举例对计算方法进行了比较。     

公路桥梁中的水文计算研究

水文计算是公路桥梁设计中的一项重要内容，包括形态断面计算、设计洪水流量及洪水位计算、桥孔设计计算及冲刷计算等。文章分别概述了公路桥梁中水文计算的计算思路和方法，指出了分析计算中应注意的问题，可供相关人员参考。     

所得税会计适用税率浅析

在所得税会计中,依据差异计算纳税影响额时,理论上存在差异与税率的四种组合形式,即:所有差异均按当期税率计算;借方纳税影响差异按当期税率计算,贷方纳税影响差异按预期税率计算;税前利润计算上先确认收入或费用时按预期税率计算,应纳税所得额计算上先确认收入或费用时按当期税率计算;所有差异均按预期税率计算。     

基于云端协同的弹性迁移计算技术的探讨

文章针对移动云计算分解计算策略、云端协同计算的问题,用实验仿真的方法研究云端协同弹性迁移计算,解决在不同网络环境、不同终端计算能力等应用环境下云端协同弹性迁移计算的数据计算相关优化策略,为今后移动云计算分解计算策略、优化计算策略等提供可参考、可深入理论研究的依据。该方案既保证了网络不稳定时智能终端系统可以执行,同时,也让云端协同计算方保证快速执行,也充分的用了智能终端的计算能力,从而保证云端协同弹性迁移计算的要求。     

浅析高层建筑结构计算分析

本文根据具体工程,对高层建筑剪力墙进行了计算分析,分别介绍了剪力墙计算模型、软件计算参数选取(包括地震信息输入、高层建筑振型计算个数、周期折减系数、结构阻尼比)、设计信息(包括梁刚度放大系数、连梁刚度折减系数、梁扭矩折减系数),对周期和周期比计算、位移计算、侧移刚度计算、剪重比计算、刚重比计算结果进行了分析。     

网格计算对企业信息化建设的作用和影响

网格计算主要是随着互联网的发展而产生的,专门针对复杂科学计算的一种新型的计算模式。该计算模式主要是通过互联网将分散在各地理区域的电脑变为一个虚拟的超级计算机,将所有参与计算的电脑作为＂节点＂,整个计算主要由大量的＂节点＂组成一张网格,因此称之为网格计算。本文首先论述了网格计算的特点,其次分析了网格计算对现代企业信息化建设的作用和影响。     

可拓学理论在泥石流危险度的评价中应用

以原始数据为基础,基于可拓学理论建立了危险度的计算模型。计算结果表明,本计算模型的计算结果与传统方法得到的结果吻合,是可行的计算方法。     

所得税费用的简化计算

所得税费用的计算，在很多会计教科书中都有涉及，且计算方法大同小异，大都采用三步法来计算。然而，这种方法计算起来比较烦琐。为了提高计算速度，本文从三个方面概括出了一种简化计算方法即直接计算法。     

《企业会计准则第34号——每股收益》应用指南

一、发行在外普通股加权平均数的计算 根据本准则第五条规定，计算发行在外普通股加权平均数，作为权数的已发行时间、报告期时间和已回购时间通常按天数计算；在不影响计算结果合理性的前提下，也可以采用简化的计算方法，如按月数计算。     

所得税费用的简化计算

所得税费用的计算,在很多会计教科书中都有涉及,且计算方法大同小异,大都采用三步法来计算。然而,这种方法计算起来比较烦琐。为了提高计算速度,本文从三个方面概括出了一种简化计算方法即直接计算法。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

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.     

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.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。