如何提高会计调查研究质量：一个基于样本代表性的理论评析框架

调查研究是我国会计研究中最早使用的实证研究方法,但如何提高调查研究质量却尚未得到应有的重视.本文从提高样本代表性,进而提高调查研究质量的视角出发,提出一个理论评析框架,并对该框架进行全面、系统的阐析,为提高和评价调查研究的质量提供客观、科学的理论依据.     

成为你自己——《觉醒》中的爱得娜与《无名的裘德》中苏的对比研究

本文从存在主义视角分析了《觉醒》中的爱得娜和《无名的裘德》中的苏。爱得娜从沉沦到独立,以选择死亡而最终成为她自己。而苏从独立到沉沦,放弃成为真正的自己。两位作家截然不同的结局安排,造成了事实上的殊途同归。她们的人生悲剧不是个人的原因,而是生存环境的原因,从而完成了文学的社会批判功能。     

The Potential of Interdisciplinarity for Leisure Research

Abstract

Knowledge about preferences for campsite attributes is needed so that management strategies can be guided by users’ preferences for settings and experiences. However, results of campsite choice studies have shown great variability across settings. Reexamination of this research shows a hierarchical typology of attributes: most important are necessity attributes, which supply basic camping needs, followed by experience attributes, which enhance preferred experience outcomes, and finally amenity attributes, which are relatively minor but can improve site quality. A survey of Whitewater boaters confirmed the predicted order of attribute importance and generally supported the proposed definitions of attribute types. A tentative model of campsite choice is offered in which sites are evaluated first for their ability to provide necessity attributes, then experience attributes, and finally, if more than one potential site remains, amenity attributes. Constraints may cut the evaluation process short anytime after the initial (necessity attribute) stage.     

Book Reviews

In 1990, the Department of Accountancy in the Faculty of Business at RMIT undertook an experiment to combat the effects of reduced resources and increased pressures on teaching. It looked hard at what is known about good teaching and student learning and considered the ways in which an innovation that built on this knowledge might use education technology. This paper describes and evaluates an innovation that used videos, workbooks and a computer package to teach a component of management accounting. Overall, the innovation increased the level of critical and reflective learning by students and reduced considerably the formal student/staff contact time.     

新准则中固定资产业务处理有关问题探讨

文章对新准则中固定资产定义、后续支出核算、个别业务初始计量、折旧计提及盘盈固定资产处理进行了分析,提出了自己的观点和会计处理改进完善的建议.     

The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms

Abstract

Our study, which is based on a survey carried out among German private firms, aims to ascertain which characteristics determine private firms’ need for providing internationally comparable accounting information and whether or not those firms that perceive such a need actually apply IFRS voluntarily. The relevance of equity from foreign investors and inclusion within an international group are positively associated with this perceived need, whereas international operating activities and a firm’s size are not. Regarding the voluntary adoption of IFRS, both the perceived need and also the interaction between size and need are significant. Our results show that smaller firms, despite perceiving a need for providing their stakeholders with internationally comparable accounting information, often do not apply IFRS.     

平价时装店身处繁华地段的原因——论ZARA销售部门的区位选择

西班牙跨国服饰公司INDITEX的旗舰品牌ZARA,以其优秀的品质和低廉的价格迅速俘获了很多年轻人的心。然而,售价低廉的ZARA却都将专卖店开在租金高昂的高档商业区和繁华的交通枢纽地段,而且每家店铺的占地面积都非常大。从ZARA服饰的品牌特点来看,其销售部门的区位因素主要有繁华地段交通便利、人口密集、经济发达、对新事物的接受力高以及周围品牌的对比效应显著等。可见,ZARA销售部门的区位选择是符合区位选择理论的。     

知识经济下中医医疗服务核算问题探讨——以江苏省为例

知识资源成为医院生产要素的主要因素,其消耗也成为医疗服务成本的构成部分。现行的医院财务会计和成本管理将无形资产的价值摊入管理费用,低估创造发明医学技术、掌握和使用医学技术的人力资源的价值,显然不符合知识经济下医疗服务成本管理的内涵。本文对江苏省内不同地区的中医院的中医科室进行医疗服务成本的调研,分析了目前中医医疗服务成本核算方法中存在的问题。     

物料流量会计的深化——利用MFCA与LCA的整合评估外部损害成本

物料流量成本会计(MFCA)是一种环境管理会计运用工具,也是企业高级管理人员和现场生产经理制定决定的一种工具.MFCA通过减少废弃物来实现提高生产能力的目标.MFCA衡量了材料的物量和存量信息,即在生产过程中的原材料、备品备件以物流和货币的单位表示出来,将MFCA与生命周期评价(LCA)整合,以此来评估外部损害成本.     

私营企业会计信息失真表现刍议——以广东A公司为例

伴随着我国经济体制改革的不断深化与发展,会计信息已经成为政府部门、投资者、债权人等了解与掌握企业财务状况、经营成果和现金流量的重要资源,日益受到社会的重视。作为一支新兴的、充满活力的经济力量,私营企业提供的会计信息对经济的发展起着不可低估的作用。