关于加强图书馆信息服务的思考

本主要从加强信息资源开发、加强自动化建设实现资源共享以及加强服务队伍建设三个方面对图书馆如何进行信息服务做了分析与阐述。     

《资产负债会计学》的对象及焦点问题探讨

在经济市场化、全球化的竞争环境变化下，本结合我国《企业会计制度》的颁布，实施，阐述了企业经济活动的整个过程都与市场有着密切地联系，分析了《资产负债会计学》的对象，指出了《资产负债会计学》有待进一步研究的内容。     

中级财务会计课程教改探讨

本文针对目前中级财务课程课时少、内容新、范围广的现状 ,提出了有关中级财务会计课程改革的思路与方法。在明确教学目标是使学生比较全面系统地掌握企业财务会计的一般理论与方法的前提下 ,对教学方法、教学手段以及考核方法等方面进行了改革 ,并就此做出了经验总结     

台湾商业会计法的发展及其借鉴

台湾商业会计法在其实施的近60年时间里,对规范会计事务处理程序,赋予会计人员独立的监督地位,依法办理会计事务,保证会计信息质量,促进台湾地区市场经济的发展起到了重要作用。对台湾商业会计法的背景概况、商业会计法的修正与完善、商业会计法的主要内容所作的详细介绍,希望能对大陆会计法的成熟与发展有所裨益。     

企业人事管理信息系统的应用研究

本文主要阐述了目前企业人事管理信息系统的应用现状和功能，指出了改系统设计时应该遵循的原则，提出了系统维护的几个方面。     

提升我国会计师事务所竞争力的策略研究——基于风险管理的视角

大多数经济文献认为应当通过声誉建设、业务差别化管理、规模化来提升会计师事务所的竞争力。然而仅仅通过声誉建设、业务差别化管理、规模化是远远不够的,还应该同时加强风险管理。     

导弹信息系统的安全性分析

随着通信技术和窃密、破密技术的发展,需对指令码进行加密处理,可防伪造、防抄袭、防泄漏。本文对导弹信息系统的安全性包括安全目标、安全服务及安全机制进行分析,完成对导弹的控制。为了提高数据的可靠及信息战斗码的安全,应采用必要的手段加以防护,使导弹能够安全、可靠、正常地飞行。     

Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS

This paper examines accounting and managerial reform in the public sector National Health Service (NHS) hospitals in the UK from 1958-74. This period is often regarded as one of 'consolidation' (Klein, 1995; Webster, 1998) after the 'turmoil' of the early years of the NHS, though there were a number of attempts to improve 'efficiency' through initiatives largely rooted in commercial practice. There was a deeply embedded respect for local self governance rather than central 'command and control' (Harrison, 1988; Klein, 1995) and more ambitious reforms were avoided. Accounting practitioners and senior civil servants appeared to be content to adjust existing accounting processes rather than embrace major change. The paper concludes with a review of possible factors mitigating against more radical accounting innovation.     

Prospects: A Missing Piece of Current Selling Price Reporting

This article seeks to provide insights about a conceptual objection to current selling price reporting: that, in its determination of asset amounts, such reporting ignores the reporting entity's prospects (potential, promise, outlook) for achievement of possession of or of access to consumer general purchasing power beyond its achievement to date of such possession or access. The article argues that financial reports should provide (a) information that is helpful to the users to evaluate the prospects of the reporting entity, including financial statement information based on current selling price reporting, (b) a section of the income statement presenting amounts spent during the reporting period to enhance the reporting entity's prospects, and (c) various kinds of supplementary information to aid the evaluations, such as the kinds discussed in this article.     

The effects of entrepreneurial orientation and marketing information on the performance of SMEs

In this study, we investigate the effects of entrepreneurial orientation and marketing information on the performance of small and medium-sized enterprises. We build and test a causal model using data obtained from Singaporean entrepreneurs and find support for most of our hypotheses. The results indicate that entrepreneurial orientation plays an influential role on the acquisition and utilization of marketing information, and also has a direct effect on firm performance. The utilization of information regarding marketing mix decisions (particularly the Promotion and Place elements) positively affects firm performance, and it partially mediates the relationship between entrepreneurial orientation and firm performance. The implications and future research directions are discussed.