Factors that affect accountant's perceptions of alternative work arrangements

Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work arrangements (AWA). Research suggests that AWA programs can lead to many benefits for both employers and employees. Despite the prevalence of these programs there are relatively few accountants working under these arrangements and concerns about work/life balance continue. This study examines factors that shape perceptions of the cost and benefits associated with the adoption and/or support of AWAs across work culture, gender and participation experience. Our results suggest that work environment had a significant effect on perceptions of AWAs. Public accountants perceived greater costs related to career advancement but correspondingly less concern about administrative issues than management accountants. We also found that accountants who have participated (or are currently participating in an AWA), perceived greater benefits and less concern for potential negative consequences to their careers than non-participants. Finally, women perceived greater benefits to result from participation in an AWA and men perceived correspondingly more costs. Regardless, both genders perceived that AWAs were not strictly a women's issue. These findings contribute to our understanding of alternate work arrangements and point to factors that must be addressed to increase the acceptance and success of these programs.     

从敦煌本《百行章》看唐初的法制思想

唐代的法制思想，主要有两大特征，即仁刑恤典和厉行法制。对此，学者们多从正史的角度加以探讨和分析。而从敦煌所出唐代蒙书《百行章》所述内容同样清楚地显示了唐初的法制思想的以上特点。这一研究可以起到补充正史的作用。     

高速移动数据传输新标准IEEE 802.20

介绍了未来高速移动通信新标准IEEE802．20的总体概况，具体分析了IEEE802．20的技术特性、系统参考结构以及系统的组成模型，并对IEEE802．20标准前景分析与展望进行了详细描述。     

日本泡沫经济制度性原因分析及启示

20世纪90年代被称为日本经济“失去的10年”。日本经济一蹶不振,丧失了整整10年的发展。不少学者认为,90年代日本经济萧条意味着日本“又一次战败”即在经济战场上的“战败”。日本经济战败是败在了“制度”或“体制”方面,败给了成功地实行了“制度创新”或“体制创新”的美国。分析引发日本泡沫经济的制度性原因、探索日本经济走出衰退的途径,从中可寻找出对我国经济发展的有益启示。     

The European high-speed train network: Predicted effects on accessibility patterns

The principal aim of this paper is to evaluate the impact of the future European high-speed train network on accessibility, by reducing time distance between places and modifying their relative location. We compare the current situation with that foreseen for the year 2010, according to the Outline Plan of the European High-Speed Train Network, in order to analyse which areas will most benefit from construction and improvement of the infrastructure. It is hypothesized that the high-speed train will certainly bring the peripheral regions closer to the central ones, but will also increase imbalances between the main cities and their hinterlands. A weighted average distance indicator is applied for this purpose. This measure identifies the spatial distribution of accessibility in the area of study, emphasizing the infrastructure effects, and locates accessibility changes at the European level. A Geographic Information System (GIS) has been used to carry out this study.     

关于企业生命力评估的指标体系设计

阐述了评估企业生命力的意义，提出了评估企业生命力的原则，并设计了企业生命力评估的指标体系。     

汇率波动模型与人民币汇率调整新趋势

文章对四种汇率波动模型进行简要介绍与说明,指出中国渐进式的改革和开放决定了入世后人民币汇率的制度调整也应是渐进式的,现阶段人民币汇率制度的选择应实行目标区汇率制。     

基于DSRC和CDPD的先进公交系统

本文首先讲述了ITS中的2种通信技术——专用短程通信（DSRC）和蜂窝数字分组数据网（CDPD）的基本概念、工作原理及系统特点等，然后提出了一种基本这2种通信技术的先进公交系统，并对各个子系统的功能结构进行了描述。     

美国空军卫星控制网的现状与发展趋势

近几年的几场局部战争部分表明了现代军事航天系统的重要性。本文主要介绍了美国最重要的一个军事航天测控网－－空军卫星控制网的情况，希望能对了解美国军事航天测控体制有所帮助。     

Measuring Market Orientation: Exploring a Market Oriented Approach

This paper demonstrates that applications of existing approaches to measuring market orientation are myopic, non-comparative and over-reliant on the views of single respondents. Consequently, a multi-perspective, multi-informant approach for measuring market orientation is generated which focuses on gauging customers', competitors' and intra-organizational members' perceptions of the market orientation of an organization. To evaluate the psychometric properties of this approach an application of this design in a survey of manufacturing industry is subjected to tests for inter-rater reliability, scale reliability, content validity, criterion-related validity and construct validity. The conclusion of this evaluation is that the developed measure is both a reliable and valid means of gauging market orientation. The paper concludes with a series of implications for both theorists and practitioners.