浅谈人力资源会计计量与报告模式构建思路

人力资源是指能以货币计量的,可以控制的并能为企业带来经济效益的经济资源.从会计的产生和发展的历史看,会计的存在是由资源(包括人力资源)的有限性与人类需求无限性之间的矛盾所决定的,存在着一种内在的要求,高级技术或管理人员的招聘费用,应计列为本期费用,并与当期收入配比,结果必然影响资产负债表和损益表所反映的企业财务状况的经营成果.     

珠江三角洲区域经济分析

一、珠三角和长三角范围的界定 学术界按照不同的标准对珠江三角洲(以下简称珠三角)和长江三角洲(以下简称长三角)有不同的划分.其中最重要的划分有广义的和狭义两种,广义的长三角包括江苏、浙江和上海两省一市的所有地区;狭义的长三角包括上海、苏南和浙北的15个城市.广义的珠三角包括广东省和香港、澳门两个特别行政区,狭义的珠三角包括广东境内的9座城市.     

试析企业的商标翻译

一、引言 商标是商品的标志,是生产者用来标识其生产和销售的商品的标志性的符号,一般由文字、图形或符号组成,是产品的形象,企业的象征,能够传递企业精神,塑造企业形象.商标的作用在于"促使保证商品质量,便于消费者选购,维护商标注册人的信誉和权益."(2006:313)好的商标有助于企业宣传自己,并促进商品的销售,制造品牌效应,进而给企业带来丰厚的利润.     

谈预应力桥梁的施工质量控制

坐落在我国河北赵县洨河之上的建于隋朝的赵州桥已经经历了1400年的风风雨雨仍然屹立不倒,不仅是我们中华民族的自豪,也是世界桥梁史的骄傲.由于其独特的拱形结构,每一块青石之间都会产生一个互相向下挤压的力,所以每一块青石之间就会产生一种向上拱起的预应力,正是这种我们祖先发现的伟大的预应力让我们的文明获得了前所未有的自豪与骄傲.蓦然回首,我们才发现原来1400年前桥梁就已经与预应力联系在了一起,而且联系得竟然如此的紧密.笔者下面就以多年的桥梁工程工作经验结合施工过程谈一谈预应力桥梁的施工质量控制及相关问题.     

度量幸福的时代

对幸福的度量可以追溯到古希腊哲学家柏拉图。经过一番独特的计算后,柏拉图得出这样一个结论:王者的生活比独裁者的生活快乐729倍。然而,在漫长的蛮荒和贫瘠岁月中,对幸福的度量只是极个别智者的神话。随着物质生活的富足和人本主义的回归,特别是从20世纪中后期开始至今,对生存     

新古典主义,别墅式花园洋房

纯正欧美设计风情,传述世界多元灵感我们专业的顾问团队,将为您的生活提供量身定制个性化方案家,诗意的栖居。居住的享受不仅来自于舒适的室内空间。当然还有让人们充满无限遐想的院落。精装叠拼美墅一层带私家花园,茂密的绿篱和特色的围栏体现了私密性和归属感;而劳作的锄具、低矮的花卉、平整的草地,盛满了人们童年的梦想。有空的时候,伺弄一下花草,享受一下把锄劳作花香满园的欣     

体验星巴克文化

<正>咖啡文化、咖啡知识是星巴克文化的重要组成部分口碑传播使星巴克成为当今世界餐饮行业的著名品牌央视英语主播芮成纲的抗议,将全国人民的视线都引到"星巴克"和"故宫"上。许多人恍然大悟:原来星巴克在故宫已经开了6年了。仔细回想,不知何时开始,越来越多的中国人已经熟悉了星巴克的绿色美人鱼标志。在紧张、繁忙的工作告一段落后,与三五知己在星巴克品尝现磨咖啡已经成为现代白领不可或缺的一部分。而星巴克能吸引众多消费者的最大法宝就是它的文化。     

壮志未酬的秘书长——屈原

1953年12月,中国人民邮政曾经发行一套邮票,纪念当年世界和平理事会提出的四位"世界文化名人"——中国的屈原、波兰的哥白尼、法国的拉伯雷和古巴的马蒂.虽然中国历史上的文化名人如群星璀璨,但是全国民众自发地以一个专门节日(农历五月初五端午节)来纪念其逝世的文化名人,屈原是唯一的一位.所以屈原当选为世界文化名人当之无愧.     

浅析农用拖拉机常见故障的检测与排除

拖拉机的故障是多种多样的,产生故障的原因也较复杂.有些故障是较长时间内逐渐形成的;有些故障是在短时间内偶然形成的.一种故障可能表现出多种征象,一种征象可能反映多种故障.这样就给故障分析带来了一定的困难.对于某一故障,原因可能是多方面的,但由于拖拉机是许多零件协调工作的统一体,它们之间的有机联系决定了各种故障原因存在着一定的规律性.因此,可根据拖拉机的具体情况和使用经验,通过科学的分析判断查明故障的原因.     

直面压力,你会获得更多

经常会喝到这样的鸡汤:“那些不能杀死我的,终将使我更强大.”据统计,每一家公司2-3个月就会遇到一次危机,如果危机没有得到快速和有效地解决,就会威胁到公司的生存.每个人同样也会遇到危机——生活上的、财务上的、家庭上的或者是健康方面的.有研究证明危机出现的周期一般是2-3个月.在危机来临时,无论是企业还是个人,都会感受到身体上和心理上的巨大压力,直面压力,获取更大的收获是每个人所希望的.但是强大的内心不是天生就有的,而是靠后天修炼的.笔者最近阅读《压力是成功的踏板》一书,颇有感慨.现与读者分享如何面对压力.     

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.     

From Socialist Subject to Capitalist Object: Industry Enclave Life Past and Present in Wuhan

There is no better place to explore the relationship of industry enclaves to urban life than China, where traditional danweis (work units) have coexisted with new foreign direct investment enclaves. Here we draw on original interviews with workers at Wuhan Iron and Steel Company (WISCO) and Foxconn in the city of Wuhan to examine industry enclaves old and new in terms of their spatial arrangement, work, institutions, and social life and identity. The article is one of the first to integrate urban and economic geographical perspectives on the subject of enclaves. It provides evidence of similarities and contrasts in the spatial arrangement of work, institutions, life and identity centred on industry enclaves old and new. These contrasts reflect wider relations between the state and the market and between social subject and commodified labour in China. In conclusion, we identify several research directions concerning the scale, diversity and reach of urban enclavism in China and beyond.     

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.     

论年鉴编纂与志书编修的关系

年鉴编纂与志书编修是地方志事业的主要任务。文章分别概述了年鉴与志书的定义和特点,并从资料性、性质和功能、结构形式、语言风格及体裁方面分析了两者的相似之处,最后从时间期限、资料取舍、内容侧重点和体裁写法方面论述了两者的差异,论证了两者存在相互影响与相互衔接的关系。     

The Theory of Socially Embedded Games: The Mathematics of Social Relationships,Rule Complexes,and Action Modalities

In their classic work, Von Neumann and Morgensterndefined a game as simply the totality of the rules which describe it. Theydid not, however, elaborate a theory of rules. Such considerations lead toconceptualizing rules and rule configurations as mathematical objects, specifyingthe principles for combining rules, developing the theory of revising,replacing, and, in general transforming rules and rule complexes. Themathematics is based on contemporary developments at the interface ofmathematics, logic, and computer science. This article, drawing on themathematical theory of rules and rule complexes, extends and generalizes gametheory (GGT). The theory of rule complexes is used to conceptualize andanalyze diverse social relationships, roles, and games as particulartypes of rule complexes. A social role, for instance, is the major basisof an individual's action in a game. It consists of at least four majorcomponents – which are mathematical objects – in the determinationof action: value complex, model of reality (including beliefs and knowledgebases), a repertoire of acts, routines, programs, and strategies, and modalities,role-specific algorithms for determininig or generating action in gamesettings. The article focuses on three types of action modality routineor habitual, normative, andinstrumental modalities. The theory: (1) provides a cultural/institutionalbasis for a theory of gameswhere games, social relationships, and rolesare formalized in terms of rule complexes; (2) explains human action as a formof rule application or rule-following action, which underlies allmodalities of action; (3) formulates the theory that actors construct an action or make choices amongalternative actions by making comparisons and judging similarity (ordissimilarity) between an option or options considered and their norms and values,and, in general, determine whether or not, and to what degree, a value,norm, or goal will be realized or satisfied; (4)reconceptualizes ``game' as a social form and makes a distinction between open and closed games.     

企业专业化、标准化、集约化与信息化统筹建设方略

在国内外,很多优秀企业从愿景和价值观出发,通过工作流程对其进行分解并实现公司标准管理体系,通过管理信息化建设将工作流程加以实施,最终实现企业专业化、标准化、集约化工作流程固化和与之匹配的管理信息化平台。文章从专业化、标准化、集约化与信息化实现之间的关联分析出发,以实现专业化、标准化、集约化统筹规划运作与公司管理信息化系统软件实现为思路,以解决长期提升公司管理运作效率为宗旨,对统筹企业专业化、标准化、集约化与信息化建设进行探讨。     

建设工程项目索赔与反索赔技巧的研究

结合当前建筑市场发展趋势,对建设工程中常遇的索赔和反索赔技巧及要点展开了研究和总结,提出项目的索赔和反索赔对于培养和发展市场、促进建筑业的发展起着非常重要的作用。     

浅谈接触网软横跨工程施工技术优化与应用

本文主要通过接触网软横跨工程传统的施工技术的进行分析、试验、对比优化改进,通过测量、数据采集、计算、预制及安装调试等步骤分析、总结,创新和完善了软横跨施工技术。充分的证实了软横跨优化创新后的施工技术,在接触网工程施工过程中起到了一次到位良好的效果,缩短工期,避免了重复用工,提高了工效,在今后中国电气化铁路接触网新建、大修、扩建及改建工程中具有很强的推广意义。     

The Geography of Innovation in China and India

The BRICS countries in general, and China and India in particular, are now widely regarded as the areas of the world likely to challenge the economic leadership of the United States (US) and the European Union (EU). A large part of this challenge will come from rapid technological catch‐up by China and India. Yet, despite a recent rise in interest, there is limited knowledge about how and where innovation takes place in these two leading emerging countries and to what extent the Chinese and Indian territorial systems of innovation differ from those in the EU or the US. In this article we explore the geography of innovation in China and India, concentrating on understanding key territorial‐level innovation trends by country, region and technology field, using the US and the EU as benchmarks. We find significant contrasts between the geography of innovation in China and India and that of the US and the EU. First, the degree of concentration of innovative activities in both countries is extremely high. Levels of agglomeration of innovation in the coastal provinces of China, as well as in Delhi and the South of India, significantly exceed the levels of agglomeration found in the USA and the EU. Secondly, China has witnessed a more rapid increase in the degree of concentration of innovation than India. We posit that the differences in the geography of innovation between, on the one hand, China and India and, on the other hand, between these countries and the developed world are rooted in different institutional settings, different systems of innovation and different national innovation strategies.     

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.