浅论我国会计准则再造

本文主要从我国会计准则的制定过程出发,结合对美国会计准则制定基础变化的研究,揭示了以规则为基础和以原则为基础的两种准则制定基础的辩证关系,探讨了我国会计准则的导向问题,以及我国会计准则国际化的问题。     

我国独立董事的现状及其困境分析

独立董事是我国移植西方国家的一项制度,可以说是我国公司治理中监事会制度“失灵”的产物。目前独立董事在我国上市公司中确实起到一定的作用,但他们基本上处于“边缘化”的困境状态,未能发挥其应有的职能。本文拟从实证和理论角度对此进行深入探讨和分析。     

关于构建企业集团财务综合评价系统的思考

财务综合评价是以企业集团财务报告反映的财务指标为主要依据，对企业集团的财务状况和经营成果进行评价和剖析，反映企业集团在运营中的利弊得失、财务状况及发展趋势，为改进企业集团财务管理工作和优化经济决策提供重要的财务信息。企业集团可以从财务效益、偿债能力、营运能力、发展能力等四个方面建立全面完整的财务综合评价系统。     

试析中国的市场经济地位——用发展的眼光看待中国市场经济问题

中国的市场经济地位问题既是国际经贸界的热点问题,又是事关中国改革开放的发展问题。本文对中国的市场经济地位问题及欧美等国的态度作了分析,指出既要做好主要发达国家的工作,又要把改革开放推向深化,从而完善社会主义市场经济建设。     

Materialism, status signaling, and product satisfaction

The consumer satisfaction literature has not, for the mos part, integrated individual values into the product evaluation process. Yet a comprehensive understanding of consumer satisfaction can best be attained by including both consumer and product factors. To demonstrate the usefulness of including individual values, this research focuses on one consumer value, namely, materialism. The authors empirically explore how this individual value is linked to consumers’ evaluations of products they have purchased. Using surveys, the authors collected data from a sample of college students (n=211) and a sample of adults (n=270). Across these two studies, using divergent samples and products, they find consistent evidence that materialism is negatively related to product satisfaction in product categories with high potential for status signaling, but unrelated to product satisfaction in product categories with lower potential for status signaling. The consumption goals that produce these product evaluations are empirically addressed Jeff Wang (jianfeng76@yahoo.com; PhD, City University of Hong Kong) is an assistant professor of marketing in the Faculty of Business at the City University of Hong Kong. This work was conducted when he was a doctoral student of marketing in the Eller College of Management at the University of Arizona. His research interests include social networks and consumer behavior, consumer satisfaction and well-being, materialism and consumption meanings, and consumer interests and public policy issues. His dissertation studies credit card debt as a socially embedded phenomenon and investigates how consumers leverage their interpersonal ties as they accumulate and repay their debt. Melanie Wallendorf (mwallendorf@eller.arizona.edu) is Soldwedel Professor of Marketing in the Eller College of Management at the University of Arizona. She holds an MS in sociology and a PhD in marketing from the University of Pittsburgh. Her articles on the sociocultural aspects of consumption have been published in theJournal of Consumer Research, Journal of Marketing Research, Advertising and Society Review, Addiction, Journal of Macromarketing, andAmerican Behavioral Scientist, among others. Her coauthored article on “The Sacred and Profane in Consumer Behavior” won theJournal of Consumer Research Best Article Award in 1992. Her research has been featured in theWall Street Journal, The Washington Post, The New York Times, American Demographics, andFortune, and has been funded by the Marketing Science Institute, the Arizona Disease Control Research Commission, and the Office of Earth Science at NASA.     

私家车发展状况的国际比较与借鉴

文章通过对国内外私家车发展状况的比较,得到了一些有益的启示,建议我国私家车的发展问题应该考虑到我国的综合交通运输能力,积极发展多样化的交通方式,逐步建立多层次、高效、完善、有序的交通服务系统。     

盾构机自动控制技术现状与展望

随着我国社会主义市场经济的迅速发展以及科技水平的不断提升,交通运输行业得到了蓬勃发展。当前,随着我国地下隧道等各项工程建设数量的不断上升,盾构机的重要性不言而喻。加强对盾构机自动控制技术的研究工作,不断解决该技术应用过程中存在的问题,才能有效地促进技术应用,为提升我国地下工程施工安全性能奠定技术支持。     

基于循环经济理论的建筑节能研究

建筑节能是贯彻国家可持续发展战略的重要组成部分,循环经济理论将为我国建筑节能政策提供良好的思路.文章在分析循环经济理论基本内涵的基础上,分析循环经济理论对我国建筑节能工作的指导意义,并结合当前我国建筑节能现状及其存在的问题,根据“十一五“规划目标,提出新时期我国建筑节能对策.     

学校职业指导的现状与展望

职业指导是现代学校教育的一个重要组成部分。特别是当前我国正处在由计划经济向市场经济转型的关键时期,就业结构和就业方式发生了巨大的变化,大中专学校和职业技术院校毕业生面临着巨大的就业压力。这无疑对学校职业指导工作产生了更紧迫的要求,提出了更严峻的挑战。本文分别从政策法规和教学研究方面对我国学校职业指导的现状和未来发展进行了探析。     

3自由度并联机器人的研究现状和应用前景

3自由度并联机器人具有结构相对简单、高刚度、低惯性力、大载荷和高速能力的特点,在工业生产及其他领域有着广阔的应用前景,引起了越来越多的学者的广泛兴趣。