知识经济时代财务管理目标的再认识

企业财务管理目标是指企业财务管理在一定环境和条件下所应达到的预期结果,是企业财务管理工作的定向机制、出发点和归宿。不同财务管理目标的出现都是在特定的环境下产生的,同时又随着环境变迁而不断发展变化。随着知识经济时代的到来,企业财务管理目标也应随着经济环境的变化不断发展。本文就知识经济时代财务管理目标问题进行了探讨。     

A Convention-based Approach to Agent Communication Languages

This article aims to provide foundations for a new approach to Agent Communication Languages (ACLs). First, we present the theory of signalling acts. In contrast to current approaches to communication, this account is neither intention-based nor commitment-based, but convention-based. Next, we explore ways of embedding that theory within an account of conversation. We move here from an account of the basic types of communicative act (the statics of communication) to an account of their role in sequences of exchanges in communicative interaction (the dynamics of communication). Finally, we apply the framework to the analysis of conversational protocols such as the English auction protocol. We propose to give a compact expression of conversation protocols by means of a formula of the object-language. We also use this kind of representation to provide the basis for a procedure for keeping a record of the conventional effects achieved in a conversation. A corresponding axiomatic presentation is given, and shown to be sound and complete with respect to our proposed semantics. This paper is a revised and considerably extended version of Jones and Parent (2004). Some of the material included herein appeared in the document ‚A Logical Framework’, written by Andrew J. I. Jones, an unpublished chapter that formed part of the deliverables from the project ALFEBIITE (to which reference is made in the concluding acknowledgements).     

汽车操纵稳定性的研究进展

介绍了汽车操纵稳定性的研究进展，综述了基于汽车-驾驶员-环境(道路)闭环系统、模糊逻辑控制理论、神经网络、虚拟试验技术对汽车操纵稳定性的研究应用，这对全面了解汽车操纵稳定性问题具有借鉴作用。     

The philosophy of strategy

The recent increase in philosophy of science articles in strategic management reflects researchers' rising concerns with understanding and securing the field's intellectual foundations. This article argues for a proactive approach to the philosophy of strategy, and for the rejection of conventional, ‘off‐the‐shelf’ philosophies that neither contemplated, nor can assimilate, the epistemological messiness and action‐connectedness of strategic management. The article responds to Rodolphe Durand's critique, revisits the logic of competitive advantage, and makes the case for a pragmatist philosophy of strategy. Copyright © 2002 John Wiley & Sons, Ltd.     

不确定性决策的逻辑心智模型研究

提出了非根本不确定性决策逻辑心智模型和根本不确定性决策逻辑心智模型,它们分别能够说明包含频率信息表征的惯例决策与单一决策。论证了坚持唯一决策逻辑立场的决策理论的缺陷。二元不确定性决策逻辑心智模型理论对于社会科学的认知转向,包括认知经济学的兴起,具有重要的方法论意义。     

国家治理的理论逻辑、价值取向与中国经验

国家治理一般性规律、中国传统治理思想和中国特色社会主义基本国情是推进国家治理现代化不可忽视的约束条件和治理资源。中国国家治理具有理论体系上的复合性、价值取向上的多维性、主体结构上的层次性特征,正确回应现代国家治理的一般观念和历史惯性下现实中国的特殊国情,将社会和市场有机地纳入政党领导与政府主导的治理框架,构建符合中国实际情况的“政党—政府—市场—社会”激励相容的国家治理体系,是中国国家治理的成功经验。     

Leveraging foreign institutional logic in the adoption of stock option pay among Japanese firms

Research summary : We investigate why Japanese firms have adopted executive stock option pay, which was developed with shareholder‐oriented institutional logic that was inconsistent with Japanese stakeholder‐oriented institutional logic. We argue that Japanese managers have self‐serving incentives to leverage stock ownership of foreign investors and their associated institutional logic to legitimize the adoption of stock option pay. Our empirical analyses with a large sample of Japanese firms between 1997 and 2007 show that when managers have elite education, high pay inequality with ordinary employees, and when firms experience poor sales growth, foreign ownership is more likely associated with the adoption of stock option pay. The study shows the active role of managers in facilitating the diffusion of a new governance practice embodying new institutional logic. Managerial summary : Why have Japanese firms adopted stock option pay for executives? Inconsistent with Japanese stakeholder‐oriented tradition in corporate governance, such pay has been believed to prioritize managerial attention to the interests of shareholders over those of other stakeholders. However, to the extent that shareholders' interests are legitimate in the Japanese context, executives who have self‐serving incentives to adopt such pay can leverage the need to look after shareholders' interest in their firms to legitimize their decisions. In a large sample of Japanese firms, we find that foreign ownership (representing shareholders' interests) is more likely to be associated with the adoption of stock option pay when managers are motivated to receive such pay, such as when they have elite education, high pay inequality with ordinary employees, or poor sales growth. Copyright © 2015 John Wiley & Sons, Ltd.     

财务战略的制定:内在逻辑与基本框架

财务战略制定的内在逻辑表现为财务战略方案的规划,是在一系列约束力量共同作用下进行的,这些约束力量包括企业的生命周期、企业的内外部环境、企业的发展战略以及企业的战略目标。“四因素”模型是反映这一内在逻辑的基本工具。本文根据“四因素”模型,构建了“财务战略生成矩阵”,该矩阵显示了财务战略类型,即IS战略、GG战略、MS战略、AG战略、AR战略,这些财务战略类型分别适用于不同的环境。     

基于J2EE的区域物流信息系统的设计与实现

结合当前区域物流信息系统的需求和现状,提出了一个满足J2EE平台规范的区域物流信息系统的设计模型,并给出了具体的实现。     

Epistemic logics and their game theoretic applications: Introduction

Summary. This paper is written as an introduction to epistemic logics and their game theoretic applications. It starts with both semantics and syntax of classical logic, and goes to the Hilbert-style proof-theory and Kripke-style model theory of epistemic logics. In these theories, we discuss individual decision making in some simple game examples. In particular, we will discuss the distinction between beliefs and knowledge, and how false beliefs play roles in game theoretic decision making. Finally, we discuss extensions of epistemic logics to incorporate common knowledge. In the extension, we discuss also false beliefs on common knowledge. Received: July 1, 2000; revised version: April 19, 2001