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11.
会计队伍素质的提高有赖于会计教育水平的提高,如何培养出适应社会发展的高素质的会计人才,已成为会计教育面临的课题。客观上对高级会计人员需求不断增长与落后的会计教育的矛盾越来越突出,会计教育改革势在必行。 相似文献
12.
The development of the semiconductor industry depends on its interactions with the environment. Developing countries face more constraints and the environmental interactions seem more complicated. The development process of the semiconductor industry could be better understood with regard to the interactions and social changes. This study proposes a variety-increasing viewpoint based on the concepts of variety increasing and internal learning to analyze the developmental experience of the semiconductor industry in Taiwan. The result shows that the development of Taiwanese semiconductor industry is a continuous variety-increasing process, which is achieved by searching and establishing successful associations in an increasingly wider and complex environment. Implications on the ongoing development of Taiwan's semiconductor industry and the development experiences of other East Asian countries are discussed. 相似文献
13.
于纪波 《山西经济管理干部学院学报》2002,10(2):48-49
半导体存储器的容量和速度决策着计算机系统运行速度。目前CPU芯片18个月一更新,为了赶上这个速度,半导体存储器的发展也日新月异。 相似文献
14.
Micael Castanheira 《Economics of Transition》2003,11(3):435-462
We develop a general equilibrium model that jointly considers the influence of capital accumulation constraints and of labour market frictions on the process of transition. We endogenize the economic and budgetary costs of different government policies and show that, early in transition, governments ought to subsidize state firms. Provided that intertemporal commitment is feasible, this policy limits the initial output fall, which relaxes capital accumulation constraints, accelerates transition, and increases welfare. Moreover, by resorting to indirect – instead of direct – taxes, governments can bring the path of transition closer to the first best. Yet, political pressures may induce a policy of suboptimal subsidization. 相似文献
15.
Jean-Jacques Laffont 《Journal of development economics》2003,70(2):329-348
In an environment with correlated returns, this paper characterizes optimal lending contracts when the bank faces adverse selection and borrowers have limited liability. Group lending contracts are shown to be dominated by revelation mechanisms which do not use the ex post observability of the partners' performances. However, when collusion between borrowers under complete information is allowed, group lending contracts are optimal in the class of simple revelation mechanisms (which elicit only the borrower's own private information) and remain useful with extended revelation mechanisms. 相似文献
16.
论述了一种基于OLE自动化技术、利用Excel的OLE对象实现Excel与dBase数据库之间进行通信的方法,并给出了在VB下实现该技术的主要代码。 相似文献
17.
贾友琴 《山西经济管理干部学院学报》2002,10(3):23-24
知识经济是二十一世纪的主导经济。创新是知识经济的灵魂。知识经济时代的人才必须具备创新意识、创新精神和创新能力。本着重从知识经济的含义、特征及对人才素质的要求,阐述知识经济时代的人才观。 相似文献
18.
朱晓红 《湖南经济管理干部学院学报》2008,(3):8-10
可持续发展目标的追求需要公民的集体判断,公民参与作为可持续发展的基本原则之一,有利于实现可持续发展的目标,也是为避免“公地悲剧”尴尬局面的必然选择。从话语民主理论的角度来看,我国可持续发展进程中存在着公民参与可持续发展的不完善性和公民淡漠的问题,以及官僚式的独白现象。因此,要构建公共能量场确保可持续发展政策执行过程公民话语的正当性和合法性,实行一些人的对话参与可持续发展,通过“重复性实践”使可持续发展中的公民参与制度化。 相似文献
19.
Björn Nykvist Author Vitae Lorraine Whitmarsh Author Vitae 《Technological Forecasting and Social Change》2008,75(9):1373-1387
A wide range of intractable problems such as polluting emissions, noise, accidents, resource depletion, and inaccessibility of amenities are associated with the current transport regime. Given the slow movement towards a more sustainable mobility system, more radical, systemic innovation - a ‘transition’ - is required. Broadly speaking, this may be achieved via three routes: technological change, modal shift, and reduced travel demand. Drawing on concepts from the transitions literature (e.g., [Geels, F.W.: Technological Transitions and System Innovations: A Co-evolutionary and Socio-Technical Analysis, Edward Elgar, Cheltenham, 2005.]), we conceptualise each of these routes as a bundle of niche activities within an Area of Innovation, deviating to differing degrees from the current mobility ‘regime’. We present empirical evidence and indications of ongoing development of niches in these three areas within the UK and Sweden, and explore processes of co-evolution, divergence and tension within and between niches. Findings indicate recent market penetration of novel transport technologies, more advanced than modal shift or demand management activities; however, different transport technologies are more successful in each country. We also identify examples of a close relationship between development of radical vehicle/fuel technologies and provision of mobility services; and information technology as a driver in all three areas of innovation. We conclude that future innovation in transport depends on diversity, hybridisation, and co-evolution of niches. Finally, policy implications are discussed. 相似文献
20.