公允价值应用：过去、现在与未来

历史成本由于在决策相关性方面的不足，使其一直备受理论界与实务界的诟病。特别是上世纪80年代美国2000多家金融机构因从事金融工具交易而陷入财务困境后，历史成本在重大风险预报方面的缺陷更显突出。基于此，国外准则制定机构于90年代后开始考虑存会计准则中引入公允价值计量模式。     

过去、现在、未来

当初来大陆是多么的机缘巧合，只是抱着去外地解决一个案子的心态来到了内地，没想到就是这样一个选择，让我改变了自己生活与事业的版图。人生总是充满惊奇!     

影视广告的过去、现在与未来

从1979年1月28日第一条影视广告参桂补酒在上海电视台播出已有28年了。回顾过去中国影视广告的历史,目的就在于梳理流变.预测未来。从制作的角度来划分,中国影视广告大致分为三个阶段。这里要提一下,我之所以没有从1979年开始算起的原因是,1979年到1986年这期间的广告大部分是电视台专门有一个广告制作科或者制作组拍的广告,广告内容大多是某某厂长的讲话和一些电话号码等信息.准确地说这些应该是商务电视资讯。     

我国电子商务的过去、现在与未来

我国电子商务的发展起步较晚,其发展历程只有十几个春秋,但其惊人的发展速度和旺盛的生命力使其未来发展潜力不可限估量。本文主要对电子商务的起源及定义进行了简要的介绍,进而对我国电子商务的发展历程、现状进行分析,最后对其未来的发展趋势进行了前瞻。     

阿根廷与中国:过去、现在与未来经济合作纵论

<正>首先,我们将关注阿根廷与中国两国的贸易关系。第一部分是关于1991年阿根廷经济模式的重要变化和2007年第三、四代共产党领导人完成的"改革开放政策"。在这一部分,我们将关注1991年～2007年的经济关系。我们将这段时期分成2个阶段:从1991年～2001年;2002年～2007年。     

电子商务的过去、现在和未来

随着经济的发展和科技的进步,一种新的商业运行模式诞生,它就是电子商务展趋势。过去的电子商务存在着诸多问题,比如参与主体受限、整个交易过程不够完善、产生信任危机等,但随着消费者需求增多、电商的重视、技术的发展,电子商务也在全球范围内得到快速的发展。它的发展有着时代的必然性,未来的电子商务也将会在移动电子商务的道路上越走越远。     

中国人口科学研究的过去、现在与未来

科学来源于实践,是因为实践中必然会遇到各种各样的困惑和矛盾,需要科学给予指导.这种来源于实践的社会需要,又构成推动理论、科学向前发展的动力.     

中国人口科学研究的过去、现在与未来

新世纪 ,新千年 ,我们为我国步入低生育水平国家行列、人口控制工作取得举世瞩目的成就而欢欣鼓舞的同时 ,却发现我国的人口学发展正处于一种“尴尬”的境地。有人认为人口学研究处于“萎缩”的趋势 ,也有人认为人口学研究面临“第二个春天”。我们常常说人口学不等于计划生育 ,那么 ,人口学到底是一门什么样的科学 ?人口学是朝阳学科还是夕阳学科 ?我国的人口学研究到底该如何发展 ?这些都是我们每一个从事人口学研究工作的人需要认真思考的问题。2 0 0 1年 9月 2 4日 ,《市场与人口分析》编辑部在北京大学交流中心组织召开了“中国人口学现状、问题与发展”学术论坛。来自北京大学、中国人民大学、清华大学、中国人口信息研究中心、中国社会科学院、首都经济贸易大学、中国人口学会等教学与研究机构的 2 0多位人口专家应邀参加了座谈。这是新世纪关于我国人口科学发展问题的首次专题学术研讨会。会上有鲜明的观点 ,有激烈的争论。与会者认为是近年来不可多得的一次富有学术和争辩气氛的研讨会。本编辑部现将会上发言整理成文并按发言次序摘要刊登。刊登时除努力表达清楚作者的观点和认识外 ,还尽可能地保留了作者发言时的语气。本编辑部热切希望能通过论坛这一形式 ,一方面尽可能地表达诸多学者从不同     

论中国现代化的过去、现在与未来

经过30年改革开放之后,中国的现代化进程应如何推进,国内外都非常关注。简要分析了近现代中国的现代化启动与推动的历史,认为在器物、制度、文化三者的追求中,文化领跑的现象既符合中国的国情,又反映了中国作为外源现代化国家的特点。而中国在现代化推进方面对世界要作更大的贡献,还必须在器物、制度、文化三者之间找到契合点,使之能够协调发展。     

浅析管理学的过去、现在和未来

管理学起源于西方,并且在西方有着很好地发展,很多管理学领域的经典理论来自西方。但是,自从管理学引进中国以来。管理学在中国的发展势头也非常好。如今中国的管理学界也产生了许多闻名于世的理论。中国当代管理学的发展总体来说朝着一个良性发展的方向发展。从当今现存的有关管理学的文献中可以发现,无论是在公共管理领域,还是工商管理领域,还是管理科学与工程领域,都出现了百花争鸣,百花齐放的状态。都产生了各种各样的新的理论。本文通过介绍管理学的过去、现在,来推测管理学未来在全世界范围内的发展状况。     

Protectionism： Past,Present ＆ Future

Historically, protectionism was associated with economic theories such as mercantilism （that believed that it is beneficial to maintain a positive trade balance）, and .import substitution. During that time, Adam Smith famously warned against the interested sophistry of industry, seeking to gain advantage at the cost of the consumers. Virtually all modem day economists agree that protectionism is harmful in that its costs outweigh the benefits, and that it impedes economic growth.     

The Past,Present and Future of Relationship Marketing

In the light of the redefinition of 'marketing' by the AMA in service/relational terms, and a recent review of the current vector of research in marketing (Littler and Tynan 2005), it seems an appropriate time to provide a substantial review of the past, present and likely future of what has become known as Relationship Marketing, together with an extensive list of key RM literature. This paper will take a reader through the origin, development and current state of RM research, with notes on the future of the research and practice of RM. The paper concludes that RM is here to stay, whether or not it is recognised as the dominant logic/paradigm of marketing.     

Defining Supply Chain Management: In the Past,Present, and Future

The article titled “Defining Supply Chain Management” published in 2001 in the Journal of Business Logistics has been cited over 4,900 times in the last 17 years. In this paper, we first provide a historical review of how the article originated and the contributions the article made to both the theory and practice of supply chain management (SCM). Next, we highlight the key market and technological changes that have emerged in SCM followed by how the theory proposed in the 2001 article can still be relevant to support SCM research and practice going forward. We also propose ways of configuring a supply chain and partnering across companies to serve customers in an optimal way. We conclude with a call for research on developing new frameworks to better describe, explain, predict, and shed light on the evolving nature of SCM.     

The Graph Model for Conflict Resolution: Past,Present, and Future

The Graph Model for Conflict Resolution is a methodology for the modeling and analysis of strategic conflicts. An historical overview of the graph model is presented, including the basic modeling and analysis components of the methodology, the decision support system GMCR II that is now used to apply it, and the recent initiatives that are currently in various stages of development. The capacity of this simple, flexible system to provide advice to decision-makers facing strategic conflicts is emphasized throughout, and illustrated using a real-life groundwater contamination dispute.     

Business Ethics in the Greater China Region: Past,Present, and Future Research

While business ethics has generated a great deal of research internationally over the last few decades, academic reviews of the business ethics literature remain limited. Moreover, there has been little attempt to date to analyze this literature specifically in the Greater China region, which has been experiencing rapid socioeconomic growth and dynamic evolution of business ethics in recent decades. This paper addresses this research gap by undertaking a comprehensive and critical appraisal of the business ethics literature on Greater China. In particular, it maps out the existing research findings, identifies limitations in methodology, and suggests future directions for business ethics research in this region. The findings indicate that the scholarly interests cover 24 research themes, including corporate social responsibility and social performance; ethical beliefs, judgment, values, decision-making, and culture; workplace ethics and behavior; marketing ethics and consumer behavior; and sustainability. This review reveals a growing imbalance between empirical and conceptual/theoretical studies on business ethics. In addition, the published works covered in this review heavily rely on survey method and convenience sampling, with a predominant focus on a single individual level of analysis. Importantly, this study identifies four directions for future research: contextualized theoretical development, addressing multilevel research, developing research design tailored to the Chinese context, and ensuring more diversified and rigorous data collection.