论人体工程学在高职室内设计教学中的应用

人体工程学是近数十年发展起来的新兴综合性学科。现代室内环境设计日益重视人与物和环境间,以人为主体的具有科学依据的协调。因此,室内设计除了依然十分重视视觉环境的设计外,对人体心理环境的研究和设计也已予以高度重视,并开始运用到设计高职实践教学中去,且已取得一定的成效。     

Managing the Contingent Workforce—Gaining the Advantages, Avoiding the Pitfalls

Part-time employment arrangements constitute a rapidly growing segment of the U.S. labor force. Such employment arrangements offer advantages to both employers and employees. Part-time employees offer employers reduced wage and benefit costs, workforce flexibility, aid for special projects, replacement fill-ins and a chance to preview candidates for full-time employment. Part-time work enables employees to supplement family income, enjoy flexible hours as well as a change in job environment and a chance to substitute for full-time employment when there is no choice. The advantages of contingent employment come at a cost. Employers must comply with laws and give up control over much of the employment relationship in order to avoid co-employment status and to gain the benefits of contingent employment. Employees in contingent work arrangements frequently do not qualify for many of the benefits available to full time employees. Suggestions made for managing contingent workers may reduce some of the problems, but they would also remove some of the advantages.     

On the cost-benefit of the regionalisation of the National Health Service

In this paper we analyse in formal terms the desirability of the regionalisation of a National Health Service. The policy consists of a devolution process, i.e. the increase in the health services provision to be decided by a region and financed by an increase in its revenues. The change is a marginal one, as it regards the part of supply of the health services exceeding a minimum standard, which for purposes of equity is maintained uniform in the national territory. As the central government is responsible for this component of the provision of health care (a federal “mandate”), the level of the said component is chosen by this authority and financed by federal taxation. Moreover, the government also applies an equalisation scheme based on the difference between a standard level of tax revenues and the revenues which the region is deemed able to raise for this purpose. Within the theoretical context of welfare improving reforms with distortionary taxation, we derive two conditions which focus on the regional, as well as the social, convenience of regionalisation. Received: May 5, 1999 / Accepted: January 21, 2000     

风险投资中对企业家激励模型的研究

风险投资体系中,风险资本家与风险企业家之间形成委托代理关系。风险企业家掌握着关键技术和风险企业的日常经营决策权,在风险投资过程有中举足轻重的作用。本文在委托代理模型的基础上探讨了对风险企业家的激励机制设计模型,研究了如何更好地激励企业家的积极性以降低代理风险,为风险投资业的发展提供了有益的启示。     

用功率曲线探讨抽油机的平衡率

抽油机在平衡性能较好的状态下运转,可以延长设备的使用周期,也可以减少设备对电网的最大需量,节省电力以及相关耗材费用的支出。平衡性差的抽油机会在一段时间消耗很多的电力,而另一段时间还要向电网回馈电力,其回馈的电力还会对电网及用电设备造成损害。因此文章试着从功率曲线入手,探讨抽油机平衡率的应用。     

Competing for the Public Through the News Media

Interest groups seek to influence economic activity through public and private politics. Public politics takes place in the arena of public institutions, whereas private politics takes place outside public institutions often in the arena of public sentiment. Private politics refers to action by interest groups directed at private parties, as in the case of an activist group launching a campaign against a firm. This paper presents a model of informational competition between an activist and an industry, where both interest groups seek to influence public sentiment and do so by advocating their positions through the news media. Citizen consumers make both a private consumption decision and a collective choice on the regulation of a product that has an externality associated with it. In the absence of the news organization, the collective choice is not to regulate. The activist and the industry obtain private, hard information on the seriousness of the externality and provide favorable information to the news media and may conceal unfavorable information. The news media can conduct investigative journalism to obtain its own information, and based on that information and the information it has received from its sources, provides a news report to the public. Because of its role in society, the media has an incentive to bias its report, and the direction of bias is toward regulation. Its bias serves to mitigate both market failure by decreasing demand and a government failure by shifting votes in favor of regulation. The activist then has incentive to conceal information unfavorable to its interests, whereas the industry fully reveals its information.     

浅析建立低碳城市规划体系的意义

我国在2009年哥本哈根气候变化大会上承诺,2020年单位国内生产总值二氧化碳排放比2005年下降40%～45%;为实现温室气候排放目标,建立低碳城市规划体系将成为这一新理念的标志,也将是发展低碳城市,实现减排目标的必由之路。低碳城市规划是发展低碳城市的基本战略、有效策略和可靠保障。     

浅论高校图书馆功能大众化的改进研究

高校图书馆大多馆藏丰富,有很多有价值且公立图书馆所没有的资源,为高校师生教学科研提供有力的帮助,但是假期中高校图书馆的图书却闲置起来,而公立图书馆却人满为患。在检索中查到高校图书馆的书籍却无法查阅,这对于高校图书馆来说实则是一种资源浪费,高校图书馆如何应对,本文就此问题提出建议。     

Choosing the partners in the licensing alliance

I consider a situation in which the incumbent strategically adopts the licensing alliance, facing potential entrants. The queue of entrants consists of two firms, the ‘strong’ entrant and the ‘weak’ entrant, who differ in their productivities. The incumbent sets a licensing fee and offers it to the entrants. Each entrant decides whether or not to buy the licensing alliance. After the set of the licensing alliance is determined, they engage in the Cournot competition. I examine the optimal licensing fee, and show that the optimal licensing fee is to charge a discriminatory royalty to each licensee. I also examine the licensing policy on the partner(s): To whom should the licensor license its technology? By comparing the equilibrium expected payoffs for the licensor, I show that licensing to both entrants would be preferred to licensing to a single entrant. But, if the licensor faces the problem on choosing the partner, he prefers the licensing of the weak entrant to the strong entrant. Copyright © 2006 John Wiley & Sons, Ltd.     

On the Targeting of the Employment Guarantee Scheme in the Indian State of Maharashtra

Contrary to a widely held view, the targeting of the Employment Guarantee Scheme in the Indian state of Maharashtra was unsatisfactory and worsened over the period 1979–89. Among the participants, from a large group the non-poor became the majority. Some of them were in fact (moderately) affluent. The share of female participants – especially of poor female participants – also diminished. As a result, the overall share of poor in EGS earnings fell sharply. Although a greater targeting accuracy does not necessarily imply a greater poverty impact for a given outlay, some improvements in the design and implementation of this scheme are likely to enhance both. This revised version was published online in July 2006 with corrections to the Cover Date.     

The development of the role of the audit in the Czech Republic

As the economies in Central Europe have commenced their transformation from centrally planned to market-led economies, each country has implemented a new legal framework for accounting and auditing. This provides a unique opportunity to research the implementation of aspects of accounting and auditing well known to Western market economies into different economic contexts. In particular, it provides an opportunity to revisit the role of the independent audit. This paper contributes to the research on the developing of auditing in Central Europe by analysing the role of the audit in the Czech Republic. It covers aspects of both regulation and practice and, in order to gain more understanding of how the audit role is developing in the Czech Republic, focuses on three areas: influences on the Czech audit legislation; the position of the audit report and perceptions of the objectives of the audit in the Czech Republic. After a brief review of the published literature on accounting and audit in the Czech Republic, the paper studies some of the country's recent economic and legislative developments in relation to auditing. These developments are put into the context of auditing before and after the ‘Velvet revolution’ of 1989. The paper then concentrates on the influences on the development of Czech audit legislation by comparing aspects of the Czech audit legislation with the German and UK equivalents. This comparison highlights some anomalies in the Czech legislation. The Czech audit legislation is then put into the local context based on a review of the contents of the audit report and its publication with interviews among a selection of users and preparers about how the audit is perceived.     

Beliefs About the Rich, the Poor and the Taxes They Pay

Abstract . Beliefs about tax burdens are frequently distorted in the direction of the believer's economic self-interest, according to a study of 300 White women in the Boston Standard Metropolitan Statistical Area, of 50 of their husbands in a matched pairs analysis and of 25 Black women. Socioeconomic status is a consistently stronger predictor of the federal tax burden than is ideology, but neither is effective. The federal income tax component of the total tax burden is consistently overestimated. But there is a general tendency to underestimate the total tax burden of the poor.     

Turning to the dark side: Challenging the hegemonic positivity of the creativity discourse

Using a Laclauian discourse approach this paper challenges the hegemony of articulations framing creativity as good, necessary, and as a source of valuable outcomes for organizations and individuals. Instead, this paper argues that creativity has a ‘dark side’, referring to that which is harmful and may result in pain, loss or suffering. We analyze and expose the hegemonic positivity of the creativity discourse within organization studies and discuss the implications of this hegemony. We conclude that the dark side of creativity has been subverted in the discourse and requires further scholarly exploration. To promote a greyer research agenda of creativity in organizations, we offer three theorizations of the dark side of creativity as antagonisms to the hegemony – the individual, collective, and critical. By challenging the hegemonic positivity of creativity and by providing a number of research imaginaries, this paper invites scholars to broaden the discourse and to embrace a more greyer understanding of creativity in organization studies.     

中国市场全面开放后的贸易产业安全思考

20世纪90年代以来,由于放松规制与贸易自由化等因素的影响,贸易的波动性逐渐加大,市场体系的稳定性下降,给国内经济的持续发展带来一定威胁。文中提出贸易领域应由自由放任转向对贸易合规性规制,通过贸易规制,借助政府对公共利益调控力量来弥补市场机制的缺失,促进流通有序发展,从而克服市场失灵所带来的贸易安全风险。     

Entrepreneurship and the prospects of development in the West Bank

The study is a survey research designed to find out how a specific group of people perceives entrepreneurship and its relationship to economic growth. The group, composed entirely of economics and business administration majors in their last semester of the undergraduate programme, represents a crucial segment of the resource pool of future entrepreneurs iri the country. Hence, their perceptions of and attitude towards entrepreneurial activity is a significant determinant in the decision to launch business ventures should the opportunity arise.

The results of the study reveal a reserved managerial perception of entrepl:eneunhip among the majority of the respondents. The general reaction indicates a lack of readiness to take risks in an uncertain environment. The implication is that a change in perception, spurred on by a re-design of the academic programme in economics and business, is called for if there is to be any serious attempt to enhance the chances of economic growth in the region.     

On the public provision of the performing arts

In this paper, we present a model in which the performing arts are modelled as congestible public goods. In accordance with empirical evidence, the production of seat capacity is assumed to be subject to fixed costs. We estimate the parameters of the model's demand and cost functions using German data. Using these estimates in a subsequent social choice analysis, we show that the current situation in the German performing arts sector is best described by a directorship that under the influence of a selfish theater lobby maximizes only the welfare of the spectators. Such an equilibrium, characterized by too low ticket prices and too large capacity, is most likely to establish if citizens have a very positive ex ante notion of the performing arts.     

Activity-based techniques and the death of the beancounter

In a study of eleven medium and large sized companies we found clear evidence that management accountants were seen by operational managers as ‘beancounters’. This term has become common in the literature in recent years and we define a beancounter as, ‘an accountant who produces financial information which is regarded as of little use in efficiently running the business and, as a result, its production has become an end in itself.’ Furthermore many management accountants recognized this image. All of the companies had attempted to implement activity-based techniques and this process had led to a substantial improvement in the beancounter image. We propose three scenarios for the future of activity-based techniques and the management accountants' image as a beancounter. These are based on our understanding of the history of management accounting and trends that have been visible in recent years. Further we suggest the most likely contingent variables which may lead to one or other of the scenarios becoming reality. Some of the scenarios are more likely to occur in the short or medium term, whereas others are long term possibilities. We conclude with our own view on the likely future for activity-based techniques, suggesting that there is a promising future for these techniques in the medium term.     

The Entrepreneurial Theory of the Firm and the Theory of the Entrepreneurial Firm*

abstract The entrepreneurial theory of the firm argues that entrepreneurship, properly understood, is a crucial but neglected element in explaining the nature and boundaries of the firm. By contrast, the theory of the entrepreneurial firm presumably seeks not to understand the nature and boundaries of ‘the firm’ in general but rather to understand a particular type of firm: one that is entrepreneurial. This paper is an attempt to reconcile the two. After briefly delving for the concept of entrepreneurship in the work of Schumpeter, Kirzner, and (especially) Knight, the paper makes the case for the entrepreneurial theory of the firm. In such a theory, the firm exists as the solution to a coordination problem in a world of change and uncertainty, including Knightian or structural uncertainty.     

Measuring the impact of the approach to migration in the quality of web service interfaces

There is a good consensus on the strategic value of service-oriented architecture (SOA) as a way of structuring systems, and a common trend is to migrate legacy applications that use outdated technologies and architectures to SOA. We study the effects in the resulting Web Service interfaces of applying two traditional migration approaches combined with common ways of building services, namely, direct migration with code-first and indirect migration with contract-first. The migrated system was a 35-year-old COBOL system of a government agency that serves several millions of users. In addition, we provide a deep explanation of the trade-offs involved in following either combinations. Results confirm that the ‘fast and cheap’ approach to move into SOA, which is commonplace in the industry, may deliver poor service interfaces, and interface quality is also subject to the tools supporting the migration process.     

试论行政指导在海事管理中的作用

海事管理机构是法律、法规授权而行使特定行政职能的行政主体，在实际工作中也大量地采用说服、教育、示范、劝告、建议、协商、政策指导、提供经费帮助、提供知识、技术帮助等非强制性手段和方法，即行政指导行为。获得相对人的同意或协助，以实现一定行政管理目的，在海事管理过程中起着补充和替代、辅导和促进、协调和疏通、预防和抑制等积极作用。