基于会计准则的公允价值研究

文中就我国会计准则中公允价值运用的必要性及其带来的影响进行了分析,并提出了完善公允价值运用的措施。     

A new challenge to our brains: Finding the knowledge construct for world-level problems

If the ultimate resource is the human brain, the critical question is, “How well are we using it?” For the past 200 or so years we have concentrated on one capability—the power to reason, and in so doing have lost sight of the social and cultural components of knowledge. The new challenge is therefore to construct knowledge that is valid across the many societies and cultures in the world to enable world problems to be tackled in a world, rather than in a one- or two-culture, context.The purpose of this paper is to outline the limitations to knowledge constructed on a primarily rational basis and to propose how to go beyond them. These limitations encourage the reduction of the problems to a quantitative basis, and hence emphasize the measurable aspects of issues, usually the economic and the military. Unfortunately, as Stafford Beer pointed out many years ago, problems cannot be solved within their own context but only within a larger context. Present attempts to attain peace through measures of quantifiable destructiveness are therefore unlikely to prove effective. The way out, as Kenneth Boulding has noted, is to reformulate world problems in terms of peace, since the criteria for stable peace are not necessarily identical with those for the non-outbreak of war. One corollary is the need to reconstruct our knowledge using the whole brain, and in doing so, provide a knowledge basis valid across different societies and cultures. This is indeed a new, and very real, extension and challenge to the use of our brains.     

试论鞋饰的性象征意义

鞋饰不仅仅是服修饰品,从文化的角度讲,它还有隐约的性隐喻意义,具有性的象征性。可以说,如果脚是性器官的话,那么鞋则是性器官的外衣。男人的是“雄鞋”,女人的是“雌鞋”。雄鞋是将脚的长度无限延伸,犹如勃起的阴茎,而雌鞋则是女性的性象征物,使穿鞋变成一种情色行为。     

Analysis of Feminie Image --Shama in A House for Mr. Biswas

A House for Mr. Biswas is an account of an individual life and an allegory of the East Indian＇s situation in Trinidad. Actually, be they eastern or western, critics＂ studies mainly focused on the portrayal of the protagonist Mr. Biswas in the angle of marginality, exile, identity, etc. Seldom did critics involve in systematic discussion of female characters. Thus this essay analyses Shama fi＇om postcolonial feminist perspective, which is also called feminism in the Third World, trying to probe into the condition encountered by the Trinidadian Indian women. This essay first briefly introduces the background of this masterpiece＇s creation; and then it probes into the dilemma encountered by Shama with her Tulsis Family and her husband; finally, it safely draws a conclusion and also points out the loopholes in this essay and provides further research fields.     

Sources of Competitive Rivalry in Japan

The fact of the Japanese competitive success on a world scale is well established and we have been offered many reasons for that success. But we know much less about their competitiveness on their domestic markets. And we know even less of the underlying sources of their competitive behavior. Nigel Campbell has studied many facets of Japanese life—the history and culture, the geography and economic structure, the present-day patterns of thinking—and draws for us the structure of the rivalry that we see expressed in global competition. His article is a useful background for any manager seeking a competitive advantage.     

Incorporating Delphi results in system dynamics models: A case of Indian tea industry

The results of a Delphi study on the future of the Indian tea industry are presented. Most of the information obtained for the study helps in formulating and validating a system dynamics model. The model also considers the occurrence of new events as visualized by the panelists. It is shown, however, that the policies recommended by the panelists yield poor industry behavior when Delphi-predicted new events operate in the environment. This may be due to lack of comprehension of the complexity of interaction between policies proposed and new events visualized by the panelists. On the basis of this investigation, it is proposed that Delphi and system dynamics studies should complement each other in arriving at viable policy decisions.