Reporting Performance: Comprehensive Income and its Components

The underlying question raised in this article is: why is the accounting profession's conceptual framework (CF) so authoritative when it is conceptually incoherent? A supplementary question is how can ‘conceptually robust’ accounting standards be derived from an incoherent framework? This article draws on Page and Spira's (1999) contrasting framework metaphors to suggest that the appearance of conceptual robustness is more important than the reality, and illustrates the point with the International Accounting Standards Board's (IASB’s) progress report on its reporting performance project. Some inherent weaknesses in the move towards internationally enforceable financial regulations have been acknowledged, but this article suggests the IASB's project demonstrates two additional weaknesses: internal incoherence, and the potential for political ends to drive supposedly technical regulations.     

广州旅游文化资源开发总体构想框架

城市现代化过程中的趋同化问题，引好了广州市政府推动旅游与城市文化结合的思路和政策导向。文中分析了广州市开发此类资源的潜力和优势，提出了广州市旅游文化资源开发构想框架，并由微观、中观到宏观的探讨，提出了近期操作切入点的选择、旅游线网片开发的思考、整合城市优势和凸现岭南文化特色等方面的建议。     

现代企业财务风险的测定和防范

在市场竞争环境下，现代企业面临的各种风险不断增多，财务风险作为企业特有的风险日益突出，是企业利用融资财务杠杆的直接后果，企业必须重视财务风险的测定和防范，以增强企业财务实力。     

我国铁路行包运输统计指标体系的基本框架研究

铁路行包运输统计指标体系是铁路行包运输统计工作的重要载体.本文分析了当前我国铁路行包运输统计指标体系存在的问题,讨论了铁路运输业统计指标体系的设计原则,设计了铁路行包运输统计指标体系的基本框架.     

小型物资保障体系的构建分析

分析了小型物资保障体系的形态架构及其物流驱动与管理结构，介绍了库存控制的三种基本方法和仓储管理应注意的问题。     

论精益运营模式下成本管理框架的构建

21世纪以来，企业经营环境急剧变化，基于“快、准、好、省”的精益运营成为了世界上众多企业追逐的经营管理目标。但企业传统的成本管理系统与精益运营模式不匹配。本文基于精益管理、集成管理理论和网络价值流等基础理论，对传统成本管理进行了再造，并构建了精益运营模式下以企业政策安排和集成成本管理系统为基础、以客户价值为导向、沿企业整个供应链对企业整个价值流成本进行全面核算、分析和实时控制成本管理框架。     

Monitoring recessions: A Bayesian sequential quickest detection method

Monitoring business cycles faces two potentially conflicting objectives: accuracy and timeliness. To strike a balance between these dual objectives, we propose a Bayesian sequential quickest detection method to identify turning points in real time with a sequential stopping time as a solution. Using four monthly indexes of real economic activity in the United States, we evaluated the method’s real-time ability to date the past five recessions. The proposed method identified similar turning-point dates as the National Bureau of Economic Research (NBER), with no false alarms, but on average, it dated peaks four months faster and troughs 10 months faster relative to the NBER announcement. The timeliness of our method is also notable compared to the dynamic factor Markov-switching model: the average lead time was about five months when dating peaks and two months when dating troughs.     

信任、不信任与控制关系及其应用研究的现状与思考

信任、不信任与控制之间的关系及其应用,已成为当代众多社会科学学科研究信任问题的子焦点之一。我们依据近年国外有关文献的调研,认为：缺乏一个以当代众多社会科学领域重要的理论命题为基础的、统一的科学、严谨、结构合理的三者关系的分析框架,是当前深化和推进有关研究必须克服的一个障碍。     

SLP法在化工厂总平面布置中的应用——工业工程专业优秀毕业设计介绍

介绍了如何应用SLP法，进行化工厂总平面布置设计的过程──基本要素分析、物流分析、作业单位之间非物流相互关系分析、总平面布置等。     

基于系统动力学理论的军事物资保障系统分析与研究

从军事供应链理论的系统角度出发，对传统的保障模式进行优化整合，引进军事物资保障系统的概念。然后，以系统动力学理论为基础，分析了军事物资保障系统并运用Vensim_PLE软件进行计算机仿真建模。最后，通过对备选方案的评价分析，我们可以选出最优决策方案，并辅助决策者进行决策。