中学数学教师角色的转变

伴随着课程改革的不断深入,中学数学教师要认清未来教育的发展趋势,做好转变角色的准备工作,以适应新形式下的数学教学要求。本文针对中学数学教师的角色转变问题进行了详细的探讨。     

分析新会计准则对企业的影响

首先阐明了实施新会计准则的意义以及新会计准则的变化,重点研究了新会计准则的变化对企业产生的影响。     

弧面分度凸轮机构的研究综述

介绍了弧面分度凸轮机构的工作原理与发展历程,并从几何学与运动学、动力学、制造、检测及误差等方面对弧面分度的研究进行了详细阐述,对该机构的研究方向与重点进行了分析与展望。     

大连DG系统人力资源总部的难题

本案例以DG系统人力资源总部的工作绩效不佳为起点,通过对企业内部环境和总部人力资源规划会议全过程的描述,展现了该公司在人力资源管理方面面临的重重问题和初步解决思路,为读者呈现出一个当组织不断发展壮大时人力资源管理部门该如何开展战略性变革的决策情境。     

怀化市信贷结构与经济发展匹配情况的调查与思考

在以间接融资为主的融资格局下,信贷结构调整对经济结构调整和地方经济发展具有重要意义。本文通过对怀化市近年来信贷结构变化的特点及其与经济发展匹配状况的研究发现,信贷结构在基本能满足地方经济社会发展要求的同时,也存在产业集中、区域集中、行业集中和期限结构失调等问题,并且针对存在的问题提出了相关对策建议。     

Estimating structural equation models with non-normal variables by using transformations

We discuss structural equation models for non-normal variables. In this situation the maximum likelihood and the generalized least-squares estimates of the model parameters can give incorrect estimates of the standard errors and the associated goodness-of-fit chi-squared statistics. If the sample size is not large, for instance smaller than about 1000, asymptotic distribution-free estimation methods are also not applicable. This paper assumes that the observed variables are transformed to normally distributed variables. The non-normally distributed variables are transformed with a Box–Cox function. Estimation of the model parameters and the transformation parameters is done by the maximum likelihood method. Furthermore, the test statistics (i.e. standard deviations) of these parameters are derived. This makes it possible to show the importance of the transformations. Finally, an empirical example is presented.     

基于解释结构模型的应急物流影响因素研究

尽管起步较晚,但近几年对应急物流的研究呈现出良好地发展态势.文章从政府与物流企业的角度选取了七个应急物流的关键影响因素,并利用解释结构模型对七因素进行了层次化处理.研究发现应急物流组织机制是最深层的影响因素,应急物流资全、物资的筹措起承上启下的作用,是应急物流的有力保证,技术研发、中心构建、人员管理是应急物流的中层影响因素,而物资储备、运输与配送是应急物流的表层因素,对应急物流产生直接影响.     

Planning Discourse versus Land Discourse: The 2009–12 Reforms in Land‐Use Planning Policy and Land Policy in Israel

Land policy and land‐use planning policy are two types of public policy pertaining to space. In general, land‐use planning policy deals with land‐use allocation and property rights, whereas land policy defines the land regime of a society. These differences have shaped a unique discourse for each of these policy types. The purpose of this article is to examine the differences and similarities between the land discourse and the planning discourse by analyzing two public campaigns conducted in Israel against two proposed reforms: the 2009 reform of the Israel Land Administration and the 2010–12 reform of the Planning and Building Law. The findings reveal substantive differences between the two campaigns, manifested in the nature of the leading players, the types of public activities they chose, and most notably in the discourses and the hierarchy of considerations they addressed. The findings raise profound questions regarding universal trends in spatial policy reforms; their influence on the activities of public coalitions and the discourses they adopted; possible future effects of these trends on the differences between the land discourse and the planning discourse; and the impact of these trends on the ability of groups and individuals elsewhere to influence spatial policies (such as planning and land policies).     

Maintaining Climate Change Experiments: Urban Political Ecology and the Everyday Reconfiguration of Urban Infrastructure

Climate change governance is increasingly being conducted through urban climate change experiments, purposive interventions that seek to reconfigure urban sociotechnical systems to achieve low‐carbon and resilient cities. In examining how experiments take effect, we suggest that we need to understand not only how they are made and assembled, but also how they are maintained within specific urban contexts. Drawing on literatures from urban political ecology and the specific debate on urban repair and maintenance, this article examines maintenance in two case studies of climate change experiments in housing in Bangalore (India) and Monterrey (Mexico). We find that maintenance is a crucial process through which not only urban obduracy is preserved, but also the novel and innovative character of the experiment is asserted and reproduced. The process of ‘maintaining’ experiments is a precarious one, which requires a continuous external input in terms of remaking the experiment materially and discursively. This process causes further reconfigurations beyond the experiment, changing the patterns of responsibility attribution and acceptability that configure the urban fabric.     

Ending the Accounting-for-Intangibles Status Quo

Abstract

The surge of corporate intangible investments is the hallmark of developed economies, radically transforming the business models, strategies, and performance of business enterprises. Accounting standard-setters, however, by and large, are oblivious to this world-wide development. I establish in this study that this accounting resistance to change seriously harms investors and the economy-at-large, and accordingly I propose feasible remedial changes to the accounting system to adapt it to economic reality. I discuss implementation issues of the proposed change, and the reasons for the three-decade resistance of accounting standard-setters to change the accounting of intangibles. Finally, in order to facilitate the accounting change, I outline a wide-ranging, policy-oriented research agenda on intangibles and related issues.