会计网络化建设存在的问题与对策

会计网络化是会计发展的必然趋势。加快会计网络化建设有利于拓宽财务管理的空间,加快业务流程的时效,提升财务管理的效能,确保资金划拨安全快捷。目前,会计网络化建设在规划设计、功能开发和运行管理等方面,存在重建轻联、重投轻用、重有轻管、重硬轻软等问题。本文中笔者从五个方面剖析会计网络化建设存在问题的原因,在此基础上,从加强统一领导,重视整体设计,完善管理机制,强化管理职能四个方面来提出有针对性的改革措施。     

On recalls, layoffs, variable hours, and labor adjustment costs

The paper analyzes the employment policy of a firm that can vary both hours and the level of employment. The analysis differs from previous work in the adjustment cost literature in that the firm is able to change its employment not only through hires, layoffs, and quits, but also by recalls of employees who were previously laid off. Thus, we introduce the possibility of the firm inventorying the labor input. It is shown that this labor inventory potential is necessary if the firm is to ever lay off workers. Further, it is demonstrated that linear rather than strictly convex adjustment costs are then required if the firm is to always recall employees who were previously laid off prior to hiring new workers.     

Pragmatism, Pedagogy and Philosophy A Model of Thought and Action in Action in Primary Technology and Science Teacher Education

This article reports on one outcome from a three-year study with pre-service primary teachers at Goldsmiths' College, University of London. The purpose of the study was to evaluate the influence of participants' prior educational experience and beliefs about the relationship between design & technology (D&T) and science on their lesson planning for these subjects during school placements. Data from the study support a three-domain model of pre-service teachers' thinking and action. When operating within the pragmatic domain, participants are primarily concerned with survival in the classroom, resulting in short-term planning which may contradict their epistemological and curricular beliefs. In the pedagogical domain, the focus shifts from the pre-service teacher themselves and their immediate survival to the learning potential of the activities they plan. There is evidence that some participants have progressed to operating within a philosophical domain, leading to clasroom practice which reflects and re-conceptualises pre-service teachers' core beliefs about the nature of, and relationship between, D&T and science. This revised version was published online in July 2006 with corrections to the Cover Date.     

节约型社会建设中水资源管理问题

本文针对我国面临的水资源环境严峻形势,提出了适应市场经济规律的行政管理措施、符合市场规律的经济管理措施和具有时代特征的技术管理措施.     

电子商务对产业竞争结构的影响

哈佛大学著名教授迈克尔·波特提出的竞争战略的相关理论曾经引起了世界范围的大讨论,他提出的用于分析产业竞争结构的五种作用力模型也成为众多企业制定竞争战略的基本分析方法。电子商务的发展已使传统的产业结构发生了重要变化,本文正是以波特教授的五力模型为基础,从进入威胁、现有竞争对手的竞争、替代威胁、买方侃价能力和供方侃价能力五方面分析了电子商务环境下产业结构的变迁。     

关于"韩流"的观察与反思

每个时代的年轻人都有自己的流行文化,青少年是制造和追随流行文化的主力军。20世纪90年代末以来,青少年炮制并演绎着一轮新的文化浪潮。随着韩国影视剧、韩国流行音乐、韩国明星大举登陆,韩国文化风行一时,引发了所谓“韩流”现象。针对“韩流”盛行的原因,要引导青少年正确对待“韩流”现象,适时加强青少年精神文化建设。     

论知识经济时代与知识产权保护

知识产权通过产权制度的设计,能够激励知识的生产和技术的创新,有效促进和保障科技进步和经济发展,是知识经济发展最为重要的法律制度之一.随着知识经济的发展,我国知识产权保护也面临着一些新的问题,呈现出保护范围扩大,保护标准一致化、高标准化等特点.所以,加强知识产权保护必须成为我国一项重要的战略性政策.     

高绩效工作系统、工作倦怠对员工离职倾向的影响研究

本文基于员工感知的视角,以工作倦怠作为中介变量,探索员工感知的高绩效工作系统对离职倾向的影响机制。通过来自企业256 个有效样本的实证研究发现,员工感知的高绩效工作系统与离职倾向显著负相关;工作倦怠及其子维度情感耗竭、玩世不恭与离职倾向显著正相关,而子维度成就感低落与离职倾向相关性不显著;工作倦怠在员工感知的高绩效工作系统与离职倾向之间起部分中介作用;员工感知的高绩效工作系统可通过影响员工的情感耗竭、玩世不恭情绪,间接对离职倾向产生影响,而成就感低落的中介效应不显著。     

双平行线阵的快速一维DOA估计

针对传统子空间算法需要进行特征值分解或奇异值分解等复杂计算的问题,提出一种双平行线阵（Double Parallel Linear Array,DPLA）的快速一维波达方向（Direction of Arrival,DOA）估计算法。算法通过处理互协方差矩阵的第一列元素构造出等效的噪声子空间,再通过求根MUSIC（Multiple Signal Classification）算法得到DOA估计,有效避开了特征值分解或奇异值分解,降低了计算复杂度,提高了运算速度。仿真结果表明,该算法在提高了估计精度的同时减少了估计时间。