计提资产减值准备谁受益

谨慎性原则是基本的会计准则之一,《企业会计准则》规定企业应合理地计提资产减值准备,这项政策既使企业可以正确、公允地报出自己拥有资产的价值,也使信息使用者能得到对决策相关有用的信息,同时又利于税务机关对税收的控制。尽管对政策的不合理利用仍然存在,但随着制度的健全,会计人员素质的提高,政策实用性的前景很被看好。     

用户参与对服务创新绩效影响的实证研究——基于实验分析方法

通过设计分阶段、分组的服务创新实验,利用实验数据和观察信息对各组的服务创新方案进行对比,以验证用户参与对服务创新绩效的影响。构建了模糊熵权ELECTRE模型,对各组的服务创新方案进行综合评价和优劣排序。实验结果证明:用户参与对服务创新绩效有显著的正面影响,特别是对创新方案的独创性和用户价值有显著贡献;用户参与情境对创新结果有重要影响;用户、服务提供者与利益相关者合作是服务创新的有效途径。     

谈产品设计中的增加操作难度的意义

在众多产品设计中,有一部分设计需要使用既注重产品的易用易懂性,又能满足产品在保密或者安全方面的需求,那么,这种设计就要求设计者需要忽视所谓的优秀设计原则,来设计出满足用户需求的产品。本文通过对特殊安全设计例证的分析,论证在设计中增加操作难度的必要性和意义。     

陆基链式超短波监测网布站仿真测算

无线电用户移动性的增加对低干扰的电磁环境提出了更高的要求。陆基链式超短波监测网可以为高速移动的无线电用户提供这种保障。该网络在用户移动路线周边布站,及时发现判定路径周边的干扰隐患,可以提升保障覆盖范围。通过设计仿真测算方法和计算公式,在设定的仿真条件下计算出直线线路条件下陆基链式监测站的理论布站距离为10~25 km,为今后该网的设计提供了参考依据。     

浅剖仪在水域活断层调查中的应用分析

我国东部地区经济发达,水系也很复杂,随着发展的需要,对各种水域的开发也逐步增加,为了开发的安全性,开展水域活动断层调查,为场地地震安全性评价提供基础性资料就显得尤为重要。本文利用的浅剖仪设备是ChirpⅢ声学剖面系统以及Boomer轰鸣器单道地震系统,进行活断层调查研究发现本套探测效果较好,值得推广。     

Fees for Reefs: Economic Instruments to Protect Mexico’s Marine Natural Areas

Stated preference methods can be used to estimate the demand function where no price variation has been observed before. This is the situation of the Mexican coral reef natural protected areas, where after the 2002 approval of a $20 pesos fee (US$1.80) the Ministry of the Environment is now considering increasing the amount of the fee, not only to raise more revenue for the park, but also to curb the number of visitors in the cases where there is excess demand. There are concerns that the very success of the reefs is bringing associated environmental damage that threatens its sustainable use. To estimate the reaction of visitors to different fee levels, we carried out a contingent valuation survey, and constructed with its results an aggregate demand for each park. This demand was then divided by seasons and nationalities, to explore the benefits and costs of differentiating fees, looking at both the revenue maximising and the welfare maximising fees. Finally we discuss how these fees would change when environmental damage functions are taken into account. The recommendation is that increasing fees up to the point where they cover both private and environmental costs would bring the highest amount of economic benefit compatible with the sustainable use of these complex and wondrous marine ecosystems.     

South African Business Dynamics

ABSTRACT

This study attempts to develop a scale to measure the individual entrepreneurial orientation (IEO) of persons in South Africa. Respondents were subjected to a survey instrument and provided information on items pertaining to their demographics, entrepreneurial orientation, and values. The results showed substantial differences on the range of items between black and white entrepreneurs.     

Factors affecting successful innovation by content-layer firms in Korea

Technological convergence is changing the division of industries from vertical to horizontal; it has also made user participation easier in information and communication technology industries. To understand this situation, it is necessary to identify the causes of successful innovation. In this research, factors affecting successful innovation by mobile and Internet contents firms were tested from the viewpoint of user-involved innovation. The results show that active user participation in the innovation development process is very important. In addition to being useful to firms, this study points out the need for policies that support users to policy makers.     

Antecedents and Consequences of User Coproduction in Information System Development Projects

Based on a coproduction concept highlighted by service‐dominant logic, this study attempts to understand the antecedents and consequences of user coproduction in information system development projects. As a key contribution, we posit that user coproduction is influenced by social capital between users and developers; we then postulate that user coproduction determines the project outcomes. Paired data collected from both user representatives and developers by using a survey approach was used to test proposed hypotheses. The results showed that user coproduction has a positively significant influence on project outcomes, and social capital between user representatives and developers is also associated with user coproduction.     

试述信息化在企业的实践

本文从企业的实际情况出发,在用户需求分析的基础上,提出企业办公信息化系统的基本目标,并阐述系统的结构设计和功能设计,给出了一个基于B/S和Web技术的企业级办公信息化系统实例,对企业信息化管理的发展、应用具有实践意义。