规范会计理论与实证会计理论哲学比较

规范会计理论以会计假设为逻辑起点,经过严密的逻辑推理形成一套关于会计“应该是什么”的知识体系,实证会计理论人实际会计行为出发,应用“成本－效益”原则建立各种会计模型,规范会计理论的前提缺乏可验证性,只能神为科学“假说”,而实证会计应用科学方法进行个案研究验证,结论往往受到资料的真实性,代表性和选择资料的倾向性影响,即使正确,也难以形成理论体系。     

Influence of livelihoods on climate change adaptation for smallholder farmers in the Mekong Delta Vietnam

Farmers in the Vietnamese Mekong Delta face a wide range of climate-related and hydrological factors which threaten rice production. Smallholder farmers must adapt to climate change to sustain rice production as their central and most important livelihood activity. A sample was stratified across agro-ecological areas in the Delta affected by flooding, alluvial soils, acid sulphate soils, and saline water intrusion and by derived farmer typologies. A rural livelihoods approach was used in focus group discussions and in-depth interviews to identify and enumerate enabling and constraining adaptation factors. Smallholders experienced diverse natural hazards such as floods, abnormal rains, high temperatures, water scarcity, and salinity intrusion specific to the agro-ecological areas. Adaptation was constrained by labour shortages, water quality, topography, access to combine harvesters, transportation infrastructure, dryers and household savings. Adaptation was enabled by farming techniques and experience, cooperative groups, water quantity, access to information, and ability to purchase agro-chemicals through credit. Small farmers (< 1?ha) were more constrained than large farmers (> 1?ha) who had an expanded livelihood asset base. A range of policy implications are discussed, but adaptation is not just about technological fixes but requires overall improvements in a range of human, social and financial components.     

提升食品微生物检验质量的方法

随着近年来屡屡被爆出的食品安全事件,人们对食品安全问题越来越重视。国内已出台了很多食品质量检验的标准和法规,如何提高食品微生物检验的质量已成为相关领域研究的热点。因此,本文主要简述食品微生物检验的检验对象和检验特点,并提出了一些提升食品微生物检验质量的策略,以期为食品检验工作提供理论参考。     

基于风险约束的中国商业银行绩效薪酬制度探讨

从风险管理的视角探讨了中国商业银行的绩效薪酬体系及其优化问题,即对中国商业银行风险管理与薪酬考核现状进行了分析和总结;从理论上对风险管理与薪酬制度的相关性进行了具体分析;提出优化中国商业银行绩效薪酬体系的对策建议.     

技术与未来社会

技术改变未来社会。首先,技术对未来社会规模的影响;其次,技术造成未来社会的无人化特征以及使未来社会的风险发生改变;再次,技术改变未来社会的人;最后,技术造成未来社会活动单一化。     

新疆经济增长与教育投入、就业问题动态均衡关系研究

科学地研究教育投入、就业与经济增长系统的、动态的关系,不仅可以反映出短期内它们之间的依存关系,而且可以研究长期内它们之间的动态调整机制。本文通过建立误差修整模型,定量地研究它们之间的关系。     

Exploring the effect of diversification strategy on R&D intensity using quantile regression: evidence from France

This study examines the relationship between firm diversification strategy and R&D intensity for a sample of large French companies between 2008 and 2012. Applying quantile regression, we provide evidence that the choice of diversification affects R&D intensity in a differentiated way. The results indicate that a low level of diversification (below the twentieth quantile) has no significant impact on R&D intensity. Conversely, a moderate or high level of diversification has a negative and significant impact on R&D intensity. These findings suggest that R&D intensity seems to be significantly higher in related-business firms than in unrelated-business firms.     

浅谈新课程标准下数学课堂教学的优化

新课标重在培养学生的自学能力、动手能力及实践探索能力,对教师的教和学生的学都提出了新的要求。为了较好的贯彻新课标的要求,要在课堂教学中下功夫,进行课堂教学优化设计。文章结合具体的教学经验,提出了数学课堂进行教学优化设计的具体方法和措施,以及提高学生主动性和创新性的方法。     

试论英语口语主题教学中教师的主导作用

本文试图从第二语言习得认知过程,结合在教学中收集的资料,说明教师在主导以主题为中心的英语口语教学中处理好"传授"与"引导"、"教师讲"与"学生练"、"学生知、能"和"熟巧"等几方面的关系.     

The 1997 Asian Currency Crisis,Financial Linkages,and the Monetary Policy of Japan

The evidence is examined that excessively liberal monetary policy by the Bank of Japan, before and after the financial collapse of Japan in 1992, may have led other East Asian economies into “over‐borrowing” and speculative investments, prior to the currency crisis in 1997–98. The authors test for cointegration and Granger causality between Japanese money supply M1 and the domestic investment of eight East Asian economies and Australia. US and German money supplies are also used as a benchmark. There is strong evidence that there are long‐ and short‐run causal relationships between the Japanese money supply and the domestic investment of the Asian crisis‐inflicted economies prior to 1997.