分析思维在西方心理学发展过程中的使用及其带来的困境

西方心理学在其发展过程中主要使用分析思维,这是心理学向自然科学看齐的结果之一.分析思维在促进西方心理学繁荣发展的同时,也给心理学造成一些困境.今天的西方心理学,这些困境主要表现在三个方面:宏观理论缺乏,微观理论存在诸多问题;人的主体性遭到扼杀,可能再度"沦为机器";研究成果和日常生活脱节,无法满足社会需求.     

主成份分析法在后方仓库绩效评价中的应用

系统论述了主成份分析法，并对该方法在我军后方仓库绩效评价工作中的应用进行了研究，为科学合理地评价我军后方仓库管理工作提供了更为有效的方法。     

建设项目竞争能力分析的方法

探讨了如何对建设项目竞争能力进行分析，制定了竞争能力评价准则，引入专家调查法，层次分析法并依靠计算机手段，建立了一套竞争能力评价方法体系。     

出口产品反倾销会计防范机制的构建

我国出口企业在国际贸易中频遭反倾销诉讼,给出口企业带来巨大的经济损失,出口企业应做好反倾销会计防范工作:建立反倾销会计信息系统、做好日常的会计工作,注重反倾销会计人才的培养工作等,使企业做到有备无患。     

The Poll Results Hypothesis

This empirical study seeks to broaden the interpretation of the rational voter model so as to reflect the potential impact of the results of polls of likely voters’ Presidential candidate preferences on the expected benefits of voting and hence on the voter participation rate. This study introduces the poll results hypothesis: in any given state, given the existence of the Electoral College, the greater the lead of a principal Presidential candidate over his/her closest rival as revealed in polls of likely voters, the lower, for at least some portion of prospective voters, the expected gross benefits of voting in that state and hence the lower the aggregate voter participation rate in that state. In a cross-section study of the 50 states during the 2004 general election, it is found, after allowing for a variety of other factors, that the greater the lead (as revealed in polls of likely voters) of either of the principal Presidential candidates over the other in any given state, the lower the voter turnout rate in that state.      

资源基础与企业进入新产业的时机选择

文章分析了企业进入新产业的时机选择与企业资源基础之间的关系.这种关系主要表现为两个方面.一方面,企业的资源基础倾向于影响企业进入新产业的时机;另一方面,企业进入新产业的时机反过来影响企业的资源积累.     

我国金融工程发展的市场环境与制度框架

金融工程具有对风险的规避和放大效应。金融工程的发展不仅需要强大的技术手段支持，更需要政府从制度层面进行合理配置。本文分析了金融工程在经济运行中的负面作用，根据当前我国利率、汇率市场化改革的宏观环境，并结合当前国外金融制度建设的基本特征和我国基本国情，提出了我国金融工程发展的制度框架。其中，近期制度建设构想为：加强法规制度建设，优化金融环境，严防金融欺诈；加强监管机构管理，确保其独立性和公平性；加强二级市场管理建设。远期制度建设构想为：进一步强化对产品发行人、合作投资计划、市场中介机构和行业自律等方面的制度约束。     

非营利组织会计概念框架NPOCF构建

本文透视了财务会计框架的起因,界定了其涵义,提出非营利组织构建会计概念框架的意义及其应遵循的原则,构筑了非营利组织会计概念框架的层次及其内容。     

Integrated ecological-economic modelling of water pollution abatement management options in the Upper Ems River Basin

This paper presents the results of the FLUMAGIS project, in which we developed a spatial decision support system (SDSS) to support the implementation of the European Water Framework Directive (WFD). The modelling approach is based on the integration of ecological and socio-economic assessment methods, scale-specific and GIS-based data and knowledge modelling and visualization techniques. The project study area is the intensively cropped Upper Ems River Basin in north-western Germany. A method was developed that enables the transfer of scale-specific data and information. Analyses were performed for baseline conditions and specific management and planning scenarios to improve water quantity and quality at micro-, meso- and macro-scale. The results of the study indicate that substantial, expensive water and land management changes at different scales would be necessary to achieve the WFD water quality targets in this basin. Ecological-economic analysis of cost-effectiveness reveals that the costs of achieving certain goals of the WFD can vary more than tenfold depending on which measure is chosen out of the pool of management alternatives. Moreover, the study shows that the differentiation between landscapes and other regional characteristics although considered essential to the successful implementation of WFD measures is very data intensive.     

Applying Conceptual Framework Principles to Superannuation1 Fund Accounting

The Australian accounting standard AAS 25, Financial Reporting by Superannuation Plans, was the first pension accounting standard internationally to apply established conceptual framework (CF) principles. In Australia those principles have guided standard setting for more than a decade. However, AAS 25 has been criticized for failing to provide useful financial information. The analysis provided in this article addresses this paradox. The findings reveal major anomalies in AAS 25 associated with the treatment of accrued benefits that distort financial position and performance measures. The conceptual flaws in the standard are attributed to the misapplication of CF principles and an absence of adequate guidance in the CF for non‐corporate entities such as superannuation funds. Distorted financial information produced by superannuation plans has potential undesirable taxation and social outcomes. Consequently, there is an urgent need to update the Australian and international conceptual frameworks to provide guidance for revising accounting standards that better reflect current fiduciary and ownership relationships in non‐corporate entities such as superannuation funds.