公众期望与会计信息真实性的关联分析

公众对会计的期望与对会计行为的认识之间存在期望差距,基于不同期望水平对会计信息失真现象所作的分类揭示了会计信息真实性的内涵。通过公众期望与会计信息真实性的关联分析可以发现,加强公众与会计界的沟通理解以及强化会计信息失真的治理,是解决会计信息真实性问题的有效途径。     

A Generic Framework for Automated Multi-attribute Negotiation

Agents in a negotiation may have to negotiate multiple issues simultaneously. Automated multi-attribute negotiation provides an important mechanism for distributed decision makers to reach agreements on multiple issues. Moreover, it also furnishes the opportunity to reach “win–win” solutions. In this paper, we first provide a survey that synthesizes the research on multi-attribute negotiation. We discuss the limitations of the existing research and conclude that three key issues need further study: incomplete information, Pareto optimality, and tractability. We then present a generic framework for automated multi-attribute negotiation with two new mechanisms that address the above issues. Finally, we discuss the challenges and directions for future work.     

过度投资影响因素的研究综述

过度投资是导致公司投资效率低下的一个重要因素。近年来,关于公司过度投资行为的研究成为公司治理研究领域的一个热点问题．文章主要对近年来国内外关于公司过度投资产生原因的研究文献进行了综述。     

全球信息化发展环境下的高等教育发展趋势研究

20世纪90年代以来,信息技术不断创新,信息产业持续发展,信息网络广泛普及,信息化成为全球经济社会发展的显著特征．井逐步向一场全方位的社会变革演进。在如此的国际信息化发展风潮之下,教育信息化已经成为国内外高等教育发展的必然之路。通过分析国内外高等教育发展成果,预测了我国高等教育教学的发展趋势。     

第五方物流的内涵及其研究进展

自21世纪初美国摩根斯坦利公司首次提出第五方物流概念并描画了第一方至第五方的物流金字塔图谱以来,第五方物流作为不拥有物流实物资产,却借助电子商务、网络以及信息技术对整个供应链进行整体协调和物流运作的新型供应链物流解决方案,得到了学界和业界的认同。国内外对基于信息服务的第五方物流的研究,在概念内涵、发展模式、作用前景、物流信息平台的构建和实现等方面取得了一定进展。     

恩平市邮政局EMS市场分析与对策研究

在当代,信息资源的开发利用已成为社会进步、经济发展的重要推动力量,信息分析已经渗透到各个领域。本文以恩平市邮政局EMS业务为实例,通过对相关的营业信息进行分析、预测,针对恩平市邮政局EMS业务提出一些对策和意见。     

China's health care reform: A tentative assessment

China has recently unveiled an ambitious new health-care reform plan, entailing a doubling of government health spending as well as a number of concrete reforms. While the details of the plan have not yet been completely announced, we offer a preliminary assessment of how well the reform is likely to achieve its stated goal of assuring every citizen equal access to affordable basic health care. The reform is based on three fundamental tenets: strong role of government in health, commitment to equity, and willingness to experiment with regulated market approaches. Within this framework, the reform offers a number of laudable changes to the health system, including an increase in public health financing, an expansion of primary health facilities and an increase in subsidies to achieve universal insurance coverage. However, it fails to address the root causes of the wastes and inefficiencies plaguing China's health care system, such as a fragmented delivery system and provider incentives to over-provide expensive tests and services. We conclude that China should consider changing the provider payment method from fee-for-service to a prospective payment method such as DRG or capitation with pay-for-performance, and to develop purchasing agencies that represent the interests of the population so as to enhance competition.     

网络环境下科技信息资源建设探析

随着网络时代的到来,科技信息资源的构成、管理和服务将相应发生根本性改变,及时了解其现状与趋势并提出对策显得尤为迫切。本文初步分析了科技信息资源建设存在的问题,探索了科技信息资源需求、建设、运营、竞争等方面发展的趋势,并从规划、重点、服务、人才等提出了一些建议。     

信息技术对传统产业贡献差异性的实证分析

从信息技术对传统产业的贡献呈现差异性的现象入手,通过对差异性原因进行分析,得出传统产业由于各自的产业特性导致信息技术扩散和应用呈现差异性的结论。文章最后通过经验实证分析和投入产出分析进一步印证了这一结论。