Ending the Accounting-for-Intangibles Status Quo

Abstract

The surge of corporate intangible investments is the hallmark of developed economies, radically transforming the business models, strategies, and performance of business enterprises. Accounting standard-setters, however, by and large, are oblivious to this world-wide development. I establish in this study that this accounting resistance to change seriously harms investors and the economy-at-large, and accordingly I propose feasible remedial changes to the accounting system to adapt it to economic reality. I discuss implementation issues of the proposed change, and the reasons for the three-decade resistance of accounting standard-setters to change the accounting of intangibles. Finally, in order to facilitate the accounting change, I outline a wide-ranging, policy-oriented research agenda on intangibles and related issues.     

Does pay for performance diminish intrinsic interest?

One concern with pay for individual performance (PFIP) is that it may undermine intrinsic interest, thus having little or no positive net influence on performance. A major basis for this concern is cognitive evaluation theory [CET; Deci and Ryan (1985), Intrinsic Motivation and Self-Determination in Human Behavior, New York: Plenum Press]. Most evidence on CET, however, comes from non-work settings and, even in that arena, there is debate regarding the undermining effect of PFIP. There is little workplace-based evidence on the validity of the undermining hypothesis and none that makes use of data on between-employer differences in PFIP. Also, a close reading of CET, reinforced by recent developments, suggests that PFIP plans could, under common workplace conditions, have a positive, rather than negative, influence on intrinsic interest. To our knowledge, there is no research that examines between-organization differences in PFIP and how they relate to employee intrinsic interest. There is also no research on whether employees having a preference for PFIP plans are likely to gravitate to organizations using such plans. To the extent such attraction–selection–attrition or sorting processes take place, the likelihood of detrimental consequences (e.g. diminished intrinsic interest) of PFIP plans due to mismatches between how the organization pays and how the employees are motivated should be less likely. We find no evidence of a detrimental effect of PFIP plans on intrinsic interest. Instead, intrinsic interest is actually higher under PFIP. We also find that organizations placing greater emphasis on PFIP plans tend to have employees with motivation orientations matching their PFIP plans, which may reduce the probability of a detrimental effect of PFIP.     

双层摊铺技术在沥青混凝土路面施工中的应用

本文主要对双层摊铺技术在沥青混凝土路面施工中的作用、施工准备及应用进行了分析与探究。     

Environmental versus Human-Induced Scarcity in the Commons: Do They Trigger the Same Response?

We study appropriation strategies in common pool resources where extinction is a credible threat. Here we present an experimental study of the appropriation of common pool resources in a dynamic setting where resource availability depends on the initial environmental characteristics of the common resource and on human-induced resource depletion due to users’ appropriation patterns. Our results show that initial resource scarcity limits appropriation by inducing an initial caution among users that persists throughout of the game. Additionally, we find that subjects restrain their appropriation strategies when scarcity increases. However, this concern for resource scarcity is not enough to prevent resource depletion. Agents do not counteract the previous rounds’ appropriation strategies but follow the appropriation trend. High appropriation levels are followed by higher appropriation strategies, thus promoting the well known tragedy of the commons. Often concern for resource preservation is not great enough to limit appropriation.      

"拆迁上访"警示城市化过热

本文认为,造成"拆迁上访"的深层原因是城市化过热,让拆迁户背负了城市化的成本.城市化的实质是投资活动,应遵循投资的一般规则.要解决城市化过热的问题,需要政府把城市化当成社会化的市场化的投资活动,转换自己在城市化中的角色与职能,宏观调控微观放手,并在城市化中自觉接受民主监督与法律约束.     

电话远程控制系统的实现

文章阐述了一种电话远程控制系统,并对其系统结构、各部分功能的实现和系统软件程序流程及主要软件功能进行了讨论,其摘机电路、挂机电路、密码电路简单实用;其受控对象如窗户状态、电器状态的反馈与控制电路稳定可靠。     

关于商业银行贷款呆账准备金制度的分析

对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素,财政部已多次颁布了有关的管理办法。这些办法的出台对于商业银行防范和化解金融风险有着积极的意义,但也存在一些问题与不足。本文针对这些问题,结合国际惯例和我国实际情况,提出了改革和完善我国商业银行贷款呆账准备金制度的对策和建议。     

浅谈事业单位绩效工资改革存在的问题

绩效工资是事业单位现行工资制度的重要内容。事业单位绩效工资的顺利实施,对于深化分配制度改革,合理拉开不同岗位、技术职务之间的工资差距,理顺分配关系,调动事业单位工作人员积极性和创造性,促进社会事业健康持续发展具有重要意义。     

不发达地区新本信息类院系为当地服务问题探索与实践——以三明学院信息工程学院为地方服务为例

本文以三明学院信息工程学院为地方服务为例,较全面地阐述了地处经济不发达地区,地方本科院校信息类二级学院如何面临当地经济不发达,IT产业发展滞后的困难,解放思想,突破专业禁锢,走校企合作、政产学研一体化推进的道路,推进两化融合,为当地服务探索和实践过程和体会。     

素质教育视野下大学生体质变化的分析研究

本文采用文献资料法、调查法、专家访谈法、实验法及数理统计法对西安建筑科技大学推行素质教育前后大学生身体形态、身体机能等指标的测试结果进行了比较与分析,发现:素质教育的开展能明显改善大学生身体形态,提高身体体能和心肺功能。