逻辑思维、创造性思维与创造活动

在思维的发展史中,逻辑思维与形象思维的创造性思维经常相互配合,共同作用于创造活动,促进了创造成果的产生。因此,逻辑思维在创造性思维和创造活动中具有重要作用。人们应发挥好逻辑思维和创造性思维在创造活动中的作用,以避免其偏颇,更好地开展创造活动,更快地取得创造成果。     

农村闲置宅基地盘活利用清单管理的制度逻辑

研究目的：通过考察农村闲置宅基地盘活利用和清单管理的制度文本和社会实践,揭示宅基地盘活利用清单管理的整体制度逻辑。研究方法：法律社会学和行政管理学相结合的制度分析方法。研究结果：宅基地盘活利用的政策内涵是促进乡村振兴和城乡融合,清单管理的政策内涵是实施技术治理的科学理性,转变政府职能,清晰界定市场与政府的边界。宅基地盘活利用偏重于私权保护,对管理负外部性和提供公共服务等公权问题重视不足。清单管理存在着权力清单、责任清单和负面清单之间内在逻辑不统一的问题。宅基地盘活利用清单管理需要构建一个统一协调、科学理性的内在制度逻辑。研究结论：三张清单是宅基地盘活利用中界定市场与政府边界的重要制度工具。宅基地盘活利用权力清单着眼于构建有限政府,其适合的理想构造型式为“权力追责”型;责任清单着眼于构建责任政府,其适合的理想构造型式为“职责追责”型;负面清单着眼于构建有效市场,其适合的理想构造型式为“分立耦合”型。宅基地盘活利用权力清单和责任清单要与负面清单的禁入行为和限入行为清单相衔接,权力清单的事前审批、事中事后监管和公共服务事项需要分别与责任清单进行逻辑关联。     

Dynamic management of aircraft stand allocation

This paper aimed to present an original approach for solving the aircraft stand allocation (SA) problem dynamically when due to operational disturbances, the planned allocation cannot be accomplished. The proposed Multiple-criteria Dynamic Stand Allocation (MDSA) method uses fuzzy logic to support decision-making under uncertainty. The MDSA method provides effective solutions in a short time, necessary for traffic management in case of delays, emergency, and untypical cases. It considers partially conflicting points of view of different airport users (airport managers, air traffic controllers, airlines, handling agents, and passengers) and may significantly support managers on the SA problem. The approach proposed can also be used for creating an initial SA plan for a considerable number of aircraft.     

The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance

ABSTRACT

This study responds to recent calls in the literature to examine fraud using detailed case studies, extending knowledge beyond individual incentives and capital market reactions towards a more contextualized understanding of the concept. We use an institutional logics perspective to challenge existing assumptions about a universally valid meaning of compliance, fraud, and faithful representation. Presenting the case of the Swedish bank HQ, we show how the interpretation of the accounting standard for option measurement varies across different enforcement bodies because the meaning of compliance is socially negotiated across the institutional logics of markets, financial regulation, and law. The independent decision-making of the different enforcement bodies leads to a systematic variation in the interpretation of principles-based accounting standards without ultimate coordination. To define consistent boundaries of compliance across institutional logics, and thus, to distinguish between fraud and allowable managerial discretion becomes problematic. Faithful representation, in turn, cannot be understood as financial statements reflecting a correct value or as financial statements being prepared in accordance with acceptable practice, as suggested in the earlier literature. Instead, faithful representation itself becomes a contextually bound concept, which can only be defined within an institutional logic.     

Transformational change and the vacuum of performance measurement: How a story of success became a failure

Some local government organisations stand out in terms of their capability to adopt and use management accounting innovations and become a model for those struggling with issues such as performance measurement (PM). But what happens to the innovations if the organisation is forced into transformational change? This longitudinal case study is based on the theory that the use and impact of PM is influenced by (a) its contractibility and (b) how the performance management systems in place are configured and used. One conclusion is that transformational change can result in a vacuum of PM, even with a high degree of contractibility.     

风景建筑五说

总结了笔者多年从事风景建筑设计的若干思考,讨论了风景建筑设计的相关问题。从建筑教育中对待城市及景观的态度论及建筑师的自然观,继而从风景建筑选址、场所感营造、地形地貌处理、建筑师对待遗存的态度、建筑的体量感及中心性控制、建筑风格与形式,以及风景建筑的材料选择与建构逻辑等方面展开论述,最后从方法论视角探讨了风景建筑设计的2种途径：哲学的途径和体验的途径。     

论逻辑实证主义的科学观及其局限

虽然逻辑实证主义作为当代西方科学哲学的一个流派已经日趋衰落,但是,逻辑实证主义对科学的根本看法和关于科学和人文两个世界的截然划分等观念至今仍有很大的影响,甚至在某些人的头脑中根深蒂固。为此,对逻辑实证主义的科学观及其局限进行了分析和梳理,以阐明理论的得失。     

企业主导逻辑与关键核心技术突破——基于华为公司5G项目访谈的案例研究

随着数字经济的发展,新一代信息通信技术的关键核心技术突破也愈加受到关注。企业主导逻辑的研究为分析关键核心技术突破提供了新视角。通过对华为5G技术突破的纵向案例研究,总结了企业在5G关键核心技术突破过程中所遵循的主导逻辑,说明了不同阶段的主导逻辑对企业关键核心技术突破具有差异化影响,最后凝练出企业主导逻辑推动关键核心技术突破的作用机制和演化过程模型。     

北京冰雪产业链融合发展的价值逻辑与实践路径

冰雪产业链融合发展是冰雪经济创新发展和高质量发展的内在需求和外在表现。依据产业链和产业融合理论,解析北京冰雪产业链融合发展增强创新力、提升服务力、扩大影响力的价值逻辑。梳理北京冰雪产业链融合发展的基础条件,针对断链孤链弱链并存、企业市场活力不足、大中小企业融通难等现实困境,从建构价值生态、提高增值能力、推进融通创新、重塑治理体系等维度提出实践路径,为进一步推动冰雪产业链融合发展水平提供参考。     

论"三农"问题的理论逻辑

解决农业、农村和农民问题是党和政府工作的重中之重。“三农”问题的形成包含着深刻的历史和制度因素。本文从农村人口、农业生产效率、基层政府等几方面入手,通过对“三农”问题的经济学分析,试图理出一个较为清晰的“三农”问题的理论逻辑。从而为正确认识“三农”问题提供一个新的思路。