林业企业技术创新的客观性分析 林业企业技术创新研究(二)

技术创新是企业发展的核心。林业企业技术创新是林业经济发展的内在要求 ,同时 ,也要充分估计林业企业技术创新的艰巨性 ,这样才有利于林业企业技术创新的顺利进行。     

Deposit AI as the “invisible hand” to make the resale easier: A moderated mediation model

While existing works pay little attention to price setters and the application of artificial intelligence (AI) agents in second-hand trading, the current research examines whether, and how, price setter (AI VS. seller)affects buyers' willingness to pay (WTP)in the case of second-hand trading on P2P platform. 25 interviews and 3 online studies have been conducted to demonstrate the results: (i) compared with goods priced by sellers, buyers are more willing to pay for goods priced by platform AI (Studies 1&2), (ii) buyers' perceived objectivity mediates the relationship between price setter and buyers' WTP (Study 2), (iii) perceived reductionistic of AI eliminates the effect of price setter on WTP (Study 3), and (iv) augmented intelligence (vs. AI)can have equal effect on buyers’ WTP (Study 4). These findings offer considerable implications for practitioners on how to build an AI pricing agent that is superior to humans on P2P second-hand trading platforms while ensuring the well-being of platform traders.     

Committed Objectivity in Race-Class-Gender Research

This article argues that objectivity and commitment are different but that they are articulated rather than being separate issues in social research. This article challenges those who believe that objectivity is impossible or undesirable as well as those who believe that commitment is undesirable in social science. This approach is close to the call by Sandra Harding (1991, 1993) that the methods of science should be applied to science itself by raising the women question in science and the science question in women's studies. Here, she develops her earlier analysis of feminist research agenda in science in terms of empiricism, standpoint epistemology and post-modern feminism. In this paper, a slightly different formulation will be advanced to resolve what could be said to be a false dichotomy between objectivity and commitment. Committed objectivity or objective commitment could be used to capture the inextricability of the articulation of the processes of commitment and objectivity. The article concludes that both objectivity and commitment are necessary elements of good research by all researchers irrespective of (or even because of) race-class-gender differences.     

以可靠性为"基石"的审计框架重构

在监管者和职业界给予独立性前所未有的关注后,并未离我们远去的审计失败让我们从新视角重新思考审计的本质特征。在独立性定义上具有“无形”性,而在实务中保持独立性又存在诸多障碍。我们从委托关系、信息风险角度指出,建立在独立性、正直性和胜任能力基础之上的可靠性是审计的“基石”。     

浅谈《财务管理》的客观性试题

本文就《财务管理》客观性试题的优缺点以及编制的方法和注意的问题进行了有益的探讨。     

刍议会计信息失真的原因及对策

本文从经济发展的视角来界定会计信息的真实性,把会计信息失真分为客观性失真和主观性失真。由此,分别对会计信息客观性失真和主观性失真的原因进行对比分析,并进行探询相关的对策建议,这对当前的会计实践和经济建设有深远的意义。     

人是对象性的类的存在

人的存在体现在历史的自我实现的过程之中、体现在自己的对象性活动之中。人通过自身活动所创造的对象来体现、证明自己的存在。这种在自身历史活动中不断生成的类的存在是人通过意识认识到的。也正因为此，人成为了一种对象性的类的存在。     

Some of the Conventional Accounting Concepts That Are Not in Accordance With the Paradigm of Islamic Accounting

This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.     

对内部审计独立性的反思：基于企业价值视角的研究

独立性是内部审计的灵魂,可以保证内部审计人员公正执行业务。但是作为企业组织机构的内部审计,其增加企业价值的属性决定了内部审计的独立性不可能像外部审计那样保持绝对的独立。从价值增值角度,内部审计应该从客观性入手,在消除威胁客观性因素的基础上,确保独立性作用的发挥,进而增进企业价值。     

试论以人为本的企业管理理念

本文从管理学的角度分析了以人为本管理理念的实质,阐述了现代企业实施以人为本管理理念的客观必然性,提出了现代企业实施以人为本管理理念的基本对策。