我国小城镇餐饮业的发展状况与对策

我国小城镇餐饮业在近年来发展速度非常快,无论是数量、规模和经济效益上都比较明显,但是在发展过程中也存在一些问题。本文阐述了我国小城镇餐饮业发展现状、特点以及发展过程中存在的问题,并对我国小城镇餐饮产业的战略性发展提出了对策建议。     

论短期经营决策的假设前提

本文认为,管理会计假设是一个多层次性的系统理论,包括基本假设、衍生假设和具体假设。短期经营决策假设是管理会计假设系统理论的子系统,由衍生假设和具体假设构成。对短期经营决策假设进行研究,可以为短期经营决策方法的应用和拓展奠定基础,丰富现代管理会计理论内容。     

Interpreting IS alignment: A multiple case study in professional organizations

This paper centers on the interpretation attributed by organizational members to the information systems (IS) alignment concept. Its objective is to study IS alignment in professional organizations. Specifically, it reports on an interpretive study conducted in five Chilean organizations; four professional and one entrepreneurial, of which two are private and three are public. The theoretical background of our study is derived from three IS strategic alignment conceptualizations: managerial, emergent and critical. These concepts formed our theoretical framework that guided data collection and analysis. The study centers on the meanings organizational members assigned to IS strategic alignment, as well as their views on the barriers that hinder achieving this level of organizational integration. The analysis results are summarized in seven hermeneutic themes that point out the different connotations the organizations assigned to IS alignment. The significance of the findings are summarized in four insights that formulate theoretical and practical implications. These insights refer to: (1) the difficulties of achieving alignment for professional organizations, particularly public ones, (2) the limitations these organizations have in being agile, (3) the rationale for acquiring technology and determining IT skills, and (4) the imperative meaning that CIOs attribute to IS alignment. The paper concludes with a reflection on the limitations and relevance of the research.     

Cardinality-based equality of opportunities

We study possible rankings of opportunity profiles. An opportunity profile is a list of opportunity sets, one for each agent in the society. We compare profiles on the basis of the notion of “equality of opportunities”. Our main results show the necessary and sufficient conditions for this comparison to be made using exclusively the information provided by two cardinal measures: the number of common alternatives in all sets of a given profile and the difference between the number of alternatives in the individual sets. We also show that, under additional axioms, we can combine these criteria only in a weighted procedure or in some lexicographic refinements of a weighted procedure.      

社会主义核心价值体系的文化内涵分析

在社会体制与社会结构深刻变动、思想观念深刻变化的新形势下，在思想大活跃、观念大碰撞、文化大交融的时代背景下，建设社会主义核心价值体系，具有极强的现实针对性。准确地把握社会主义核心价值体系的科学内涵及其精神实质，是建设社会主义核心价值体系的前提。对于倡导和谐理念，培育和谐精神，打牢全党全国各族人民团结奋斗的思想道德基础，具有极为重要而又深远的理论意义和实践意义。社会主义核心价值体系可以从文化内涵方面展开发掘，具体包括政治文化、思想文化、精神文化和道德文化四个层面以及与和谐文化构建的关系方面，这是研究社会主义核心价值体系的一个新视角。     

From rationality to hyperreality: paradigm poker

This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images.     

调配产权收益完善资产负债结构

国资监督机构在深化国资国企过程中应集中调配产权权益,完善资产负债结构,优化资源配置,通过资本运营和良好的市场环境,充分发挥中央和地方政府的职能,在互为尊重的前提下,杜绝侵权行为的发生。     

存款保险制度的产生发展及其理论基础

本文通过对存款保险制度在国际上产生发展的背景分析 ,发现该制度在实践中有内在的必然性 ,在理论上有坚实的基础 ,银行的存在是金融效率所在 ,尽管挤兑可能会发生甚至迅速演化为银行危机 ,但不能否定银行的客观必要性。相反 ,需要防止挤兑和银行危机发生的制度安排 ,其中没有任何一种安排能够取代存款保险制度。中国现在比以往任何时候都需要采纳这一制度以适应市场化金融改革开放的需要 ,当然相应的技术问题仍需要解决。     

加强中小企业财务会计管理工作的探讨

中小企业对我国国民经济的发展起着重要的作用,然而中小企业的财务会计管理工作却存在人才缺乏、机制不健全等问题。针对这一问题,本文提出了加强中小企业的会计核算与财务管理工作的对策。     

中国生殖健康产业的需求与市场

根据生殖健康的内容 ,将生殖健康产业划分为两大市场和 7类产品。通过对人口、购买力和购买欲望发展趋势的分析 ,提出中国生殖健康产业市场需求潜力巨大的预测。在培育生殖健康产业的过程中 ,产业发展要素的协调、市场化的策略与步骤、多方面合作的机制是政府目前需要优先考虑的三大问题