Managerialism and Profession‐Based Logic: The Use of Accounting Information in Changing Hospitals

The hospital sector has undergone significant management reforms over the last decades. These reforms include more use of accounting information. This paper focuses on the kinds of logic that guide clinical managers’ perception of their management control practices when including accounting information in decisions. A survey study was undertaken among clinical managers, and it was completed by interviews to go deeper into the management control processes in three large hospitals in the middle and northern parts of Norway. We found that there is a triangle of logic which may change and form different patterns, according to different contexts and variations in professional background.     

Co-creation of value at the bottom of the pyramid: Analysing Bangladeshi farmers' use of mobile telephony

Existing literature offers scant evidence of how BoP (bottom of the pyramid) consumers with limited product knowledge and interaction with product designers and marketers can co-create value. The current paper addresses this issue by analysing Bangladeshi farmers' use of mobile telephony. The findings suggest the value-in-use is facilitated or inhibited by product features, socio-economic practices, individuals' capabilities and the appropriation of mobile telephony. The paper demonstrates how BoP customers can co-create value with or without direct support from marketers and offers a theoretical framework for the co-creation of value and contributes to the current understanding of BoP market dynamics.     

某手工布设弹药解保逻辑的改进

分析了某手工布设弹药的基本组成和解保逻辑,根据其使用特点,对其解保逻辑进行了改进,并提出一种基于状态转移的安全失效率计算方法,最后利用该方法计算了改进前后的两个解保逻辑的安全失效率,由计算结果可知,改进后的解保逻辑比原解保逻辑具有更高安全性。     

Minimal belief change, Pareto-optimality and logical consequence

Summary. A rational agent changes her beliefs in response to new information; a widely held idea is that such belief changes should be minimal. This paper is an overview of the theory of minimal belief revision. I employ a decision-theoretic framework to compare various principles for minimal belief revision. The main topics covered include the AGM postulates for belief revision, belief contraction, Grove's representation theorem, axioms for conditionals, and the connections between minimal belief change and questions in formal logic. I characterize under what conditions belief revision functions are consistent with the Levi Identity, and under what conditions belief contraction functions are consistent with the Harper Identity. Received: August 20, 2000; revised version: March 19, 2001     

Assessing ecosystem sustainability and management using fuzzy logic

Concern about the negative impacts of growth and development on protected area ecosystems has drawn attention to methods for assessing ecosystem sustainability and management. Existing non-stochastic and stochastic methods for assessing weak and strong sustainability of ecosystems have several limitations. The non-stochastic method does not account for errors in measuring attributes, stochastic variability in attributes, and uncertainty about the relationship between ecosystem attributes and states (degrees) of ecosystem sustainability. Although the stochastic method better accounts for errors in measuring attributes, and stochastic variability in attributes than the non-stochastic method, it requires information about the probability distributions of attributes for different states of sustainability. Such information is not readily available. The fuzzy logic method overcomes the limitations of the non-stochastic and stochastic methods, but requires fuzzifying an index of sustainability in the case of weak sustainability, fuzzifying individual attributes in the case of strong sustainability, specifying and estimating membership functions for low, medium and high ecosystem sustainability, selecting a rule to determine whether an ecosystem is strongly sustainable based on the conclusions for fuzzy propositions, and specifying fuzzy sets for truth qualifiers when evaluating conditional and qualified propositions. Whether the benefits outweigh the costs of using the fuzzy logic method depends on the knowledge, data, and information available about the ecosystem, the expertise of the persons doing the assessment, and other factors. The non-stochastic, stochastic and fuzzy logic methods can be used to rank management alternatives and select a preferred alternative in cases where the current state of the ecosystem is unsustainable. Ranking management alternatives using a fuzzy logic method requires ordering the fuzzy scores for alternatives. All three methods for ranking management alternatives call for a group preference ordering for management alternatives in cases where individuals in the group have different preferences for alternatives.     

制度创新规律研究

论述了制度创新的意义。通过探讨制度创新的标准、原则、过程、方法和制度创新的逻辑，试图为今后我国大规模的制度创新提供理论指导。     

经济学的辩证逻辑解读初探

尝试运用辩证逻辑观点从以下五个方面来解读经济学理论:把马克思的《资本论》逻辑看作一个参照系;邓小平的“两重性逻辑”;汲取西方马克思主义经济学家的合理思想;应用正一反一合辩证三段式解读经济学思想史以及例示微观经济学的辩证解读。     

中国改革开放的历史逻辑浅析

认真回顾与反思中国的改革历程,就会发现贯穿于其间的一系列历史逻辑:从走出传统体制困境到赋予"社会主义"新的内涵、解放和发展生产力、重塑执政党、国家与社会的关系、应对全球化的挑战等,这些内在逻辑的全面、渐次展开,使得改革开放历经灿烂辉煌与艰难曲折,同时也再现了历史强大的理性力量.     

论企业财务治理结构!

本文从契约理论的角度分析了企业财务治理结构的本质,指出财务治理结构实质上是企业财权配置的特别契约;并从企业财权配置入手,分析了企业财务治理逻辑的演变过程;在此基础上,提出建立利益相关者共同治理逻辑下的共同治理和相机治理相结合的财务治理结构;并针对企业财务治理中存在的问题提出了完善措施。     

基于HDL与PLD的数字电路与逻辑设计实验

简述了代表当今电子设计自动化(EDA)技术最新发展潮流的硬件电路设计语言HDL及其设计理念和设计方法,通过实例比较了HDL与传统的数字电路系统实验手段的优劣,进行了基于HDL和PLD的数字电路与逻辑设计实验的改革与探索。从开展的实验情况看,学生兴趣浓厚,教学效果良好。