称呼语的认知阐释

称呼语的种类多样,但是它们在范畴化中遵循类典型的排列。在称呼语的选用上,社会外部原因不是唯一的决定因素,语言使用者的个人能动性也是重要因素。     

Do Not‐For‐Profits Need Their Own Conceptual Framework?

This paper raises the issue of whether not‐for‐profit (NFP) oganisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability. Relying on publicly available documentation and literature, it suggests the current Conceptual Frameworks for the for‐profit and public sectors are inadequate in meeting the accountability needs of NFPs. A NFP‐specific conceptual framework would allow the demonstration of broader NFP‐specific accountability and the formulation of NFP‐appropriate reporting practice, including the provision of financial and non‐financial reporting. The paper thus theoretically challenges existing financial reporting arrangements and invites debate on their future direction.     

The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards

This paper proposes a basis for progress in the development of the conceptual framework (CF) as a foundation for developing accounting standards. This topic has gained increased prominence following the IASB's (2013) release of its Review of the Conceptual Framework for Financial Reporting (RCFFR) proposing changes to the CF. In this paper the broad socio‐economic environment is seen as determining the primary purpose of General Purpose Financial Reporting (GPFR), which, in turn, establishes the high‐level properties of a CF suitable to meet that primary purpose. This is to support market stability and efficiency through the provision of an account of the financial position and performance of an entity that accords with economic reality. The case is made that the primary purpose of a CF is to provide the principles for the development of accounting standards that will result in GPFR that is useful. This requires theoretical coherence. The CF should drive the standards and if standards depart from the CF principles, such departures should be justified. This proposal is consistent with the position adopted in the RCFFR. However, in contrast to the RCFFR, this paper accents the purposive approach and links the formation of standards directly to the CF. This approach implies that standards are subordinate to CF principles; therefore compliance with standards should not provide a basis for compromising the faithful representation of economic reality. From the purpose identified for GPFR, the paper argues for a default presumption in favour of Fair Value Accounting, a retreat from the asset/liability approach, and a re‐casting of the income statement to focus on operational flows.     

基于最优模糊聚类的地下水质评价

描述基于模糊图的最优模糊聚类的概念及步骤,利用某地区12个水点的地下潜水水质监测资料对基于模糊图的最优模糊聚类与模糊综合评判相结合的方法进行实证分析。分析结果表明,基于模糊图的最优模糊聚类法具有全面性和连续性的特点,能够客观地反映评价区域的地下水环境质量情况。     

自然资源全要素概念模型构建

研究目的:在自然资源部国土空间统一规划和自然资源统一登记管理的需求下,各类自然资源的差异性造成了统筹的困难,自然资源全要素概念模型能够有效地构建统筹基础。研究方法:通过探究测绘地理空间信息与自然资源信息化的关系,分析从"土地"到"土地空间"及"地理空间"的转变、从"要素"到"全要素"的统一和"自然资源数据"与"泛地图"的关联,提出自然资源全要素概念模型待解决的问题,并以此建立自然资源全要素概念模型。研究结果:以自然资源全要素概念模型为基础,通过建立4个具有时空特征的概念模型实例,例证了自然资源全要素概念模型的可行性和通用性。研究结论:自然资源全要素概念模型有助于自然资源全要素统一建模,以支撑自然资源全要素的统一登记、数据库建设等。     

Feeling the Effects of a Competitor’s Product Recall: Lessons Learned by Quebec SMEs in the Cheese Sector

This article explores learning opportunities and portrays the product recall as a crisis situation from which small and medium-sized enterprises (SMEs) indirectly impacted by the event can and must learn. It describes the raw milk cheese recall in Quebec. A semistructured interview guide was used. The population studied comprises 12 cheese makers specializing in processing partly or totally raw milk and presents the results of interviews with managers of companies that survived the ordeal. Excerpts from interviews show that cheese makers took advantage of this crisis to improve their capacity to manage product recalls. The comments by the producers interviewed indicate that the crisis had a marked influence on knowledge creation related to prevention and preparedness for product recalls.     

聊城市产业结构的演化与发展研究

产业结构的合理化是决定经济高速发展的关键因素，目前，聊城市处于工业化初级阶段，产业结构有待进一步的优化升级；运用三轴图法，采用定性描述和定量分析的方法，阐述了聊城市产业结构的演变过程，分析了其现状特征，指出产业结构调整的方向和措施，以期通过优化产业结构，促进聊城市的经济发展。     

企业营销力概念模型构建探讨

企业营销力的大小直接反映了企业生存和发展的能力和潜力。通过对企业营销力内涵的界定及企业营销力组成结构的分析探讨了企业营销力概念模型的构建,并从强化企业市场营销观念、提升企业市场营销能力以实现企业生存和发展的角度论述构建企业营销力概念模型的现实意义。     

小企业国际化研究:一个概念模型

早期的国际化理论认为企业规模是影响企业国际化的关键因素,并认为企业的国际化过程是顺序的、渐进的.但是小企业的国际化参与,以及瞬间国际化、国际化新投机企业和天生全球化企业等新现象的出现使得传统的国际化理论的现实解释力极大地被削弱.最新的一些研究发现,将企业家理论引入到对小企业国际化过程的研究当中将能够比较好地对小企业国际化现象作出解释,因此,文章在对相关研究进行回顾的基础上,借鉴其他研究领域的相关成果发展出一个新的小企业国际化过程概念模型.     

Negotiation support using the Decision Support System GMCR

The Graph Model for Conflict Resolution constitutes a unique and flexible approach to the representation, analysis, and understanding of strategic conflict. This methodology, as implemented in the Decision Support System GMCR, constitutes a useful tool for negotiation support. Because GMCR includes efficient algorithms for calculating the stability of states, it encourages extensive comparisons of the consequences of different models of negotiators' decision making. GMCR also facilitates modifications to the way in which the conflict is represented, encouraging sensitivity and what-if analyses. The applicability of GMCR to negotiations is discussed in general, and in the context of a specific case study in environmental conflict resolution.