What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation

The purpose of this paper is twofold: (1) the paper reviews the International Accounting Standards Board (IASB's) evidence-supported approach to standard setting, in particular the very broad definition of evidence that does not distinguish between scientific evidence used for developing the normative foundation (the standards) and observations in practice. Based on comparisons with medicine and auditing, we argue that there are good reasons for the IASB to separate scientific evidence from other sources of information. As producers of scientific evidence, the academic community must consider whether better alignment between publishing incentives and standard setting can be achieved. (2) Examining the 2015 Agenda Consultation, the ‘top-five’ research projects were identified: ‘Disclosure Initiative – Principles of Disclosure’, ‘Primary Financial Statements’, ‘Financial Instruments with Characteristics of Equity’, ‘Business Combinations under Common Control’, and ‘Goodwill and Impairment’. In order to further support evidence-informed standard setting, we provide research-based comments on these projects (based on the European Accounting Association's Agenda Consultation comment letter).     

试论工程造价咨询机构法律责任的成因及对策

文章阐述工程造价咨询机构法律责任产生的原因及其应采取的对策。     

图书馆参考咨询的现状分析

随着社会信息量剧增,人们对信息的需求量也越来越大,文章论述了网络环境下图书馆参考咨询工作为什么必不可少并对参考咨询工作的现状进行了分析,提出了参考咨询工作的发展策略。     

国企三年改革与脱困的成效评析与启示

管理咨询业在中国的发展历经２０余年的历史,国内外的咨询公司此间获得了长足的发展,但这些 咨询组织在与我国尚未发育成熟的企业进行磨合的过程中,出现了不少令人担忧的现象。本文通过对中国 管理咨询业的现状详尽的分析,一从根本上引发出对于咨询业的深层含义界定与咨询     

略论信息咨询产业化发展战略

发展信息咨询业对国民经济发展非常重要。经济越发展,对信息和咨询的需要就越多,质量要求也越高。加快发展信息咨询业对早日实现全面建设小康社会的日标具有重要作用。从分析制定信息咨询产业化发展战略的意义、原则入手,对战略定位、发展战略和发展重点进行了探讨,旨在促进我国信息咨询业发展。     

Mapping landscape values and development preferences: a method for tourism and residential development planning

This paper presents a method for measuring and analysing tourism and residential development options using survey research techniques that spatially locate public‐perceived landscape values and development preferences. Using survey data from Kangaroo Island, South Australia, landscape values and preferences for tourism development are analysed to determine the relative strength of landscape values as predictors of place‐specific development preferences. Results indicate that tourism development preferences are most closely associated with recreation, economic and scenic landscape values whereas residential development preferences are most closely associated with recreation, economic and learning values. Preferences for ‘no development’ are most closely associated with wilderness, therapeutic and intrinsic landscape values. A simple development index is generated from the spatial data that ranges from positive (acceptable development) to negative (no development) values. The potential benefits of the method for land‐use planning processes are discussed. Copyright © 2006 John Wiley &Sons, Ltd.     

我国评估市场共生体系的构建——小型评估机构、评估咨询业务与小规模企业

评估机构是市场化的产物,市场需求决定了不同类型机构的价值取向。从共生元素、共生环境、共生模式等角度构建我国评估市场共生体系,小型评估机构有其存在的客观性和必要性,评估咨询业务是小型评估机构生存和发展的基础,小规模企业是小型评估机构走专业化发展道路的理性选择。     

An investigation into the compatibility of consultation and performance comparison in the UK's policy of Best Value

The policy of Best Value (BV) has been at the centre of the modernization of English and Welsh local government since 1999. At the heart of BV, is a performance management framework aimed at securing continuous improvement in the delivery of local services. This article critically examines the performance comparison – comprising performance indicators, audits and inspections – and consultation elements of this framework from the perspective of how they provide separate avenues to confirm the achievement of continuous improvement in local services. Three key issues are singled out for particular attention and investigated from a conceptual and empirical basis. The first issue relates to the construct validity of the performance comparison and consultation process in terms of the extent to which they are able to identify failing local services. The second issue involves an examination of whether the performance comparison elements of BV are conducted consistently between authorities, auditors and inspectors and thus the extent to which they provide accurate information about the performance of local services. The third issue identifies the impact of the consultation and performance comparison elements of BV on aspects of service delivery not subjected to these two confirmatory processes. Survey findings drawn from the views of 389 BV lead officers across local authorities in the UK reveal that whilst most respondents believe that the performance comparison elements of BV are able to accurately ‘identify failing services’, they strongly dispute the consistency of the performance comparison elements of BV. In addition, the survey findings reveal that more respondents than not believe that the performance comparison processes of BV serve to adversely skew resources away from areas of activity subject to less formal measurement. Detailed case study evidence drawn from three local authorities involved in the completion of the entire BV process offer further insights into the compatibility of the performance comparison and consultation processes of BV.     

十八大以来我国社会治理实践创新措施探析

党的十八大以来,我国社会治理实践创新取得了较大的成效,各地区探索出了适合当地治理的实践模式,进一步完善了社会治理的体制、机制、方式,包括简政放权、多元化治理、购买社会服务等方面的体制创新,公众参与治理、重大事项评估等方面的机制创新以及民主协商、信息化治理等治理方式的创新。     

改革开放后中国劳资关系的形成与演进

改革开放后中国劳资关系经历了三个发展阶段:第一阶段是劳资关系初步形成、劳资矛盾受到忽视的阶段,时间从十一届三中全会召开后至十四大召开前;第二阶段是劳资关系快速成长、劳动权益受损严重的阶段,时间从十四大召开后至十六届三中全会召开前;第三阶段是劳资关系稳定发展、开始构建和谐劳资关系的阶段,时间从十六届三中全会召开后至今。改革开放后劳资关系失衡有一定的历史原因。在当前全面建成小康社会新阶段,构建和谐劳资关系是经济社会发展的必需。应以建立三方协商机制为核心,健全相关法律法规,积极培育协商主体,大力推进三方协商实践,不断发展和谐劳资关系。