防止利用关联方交易操纵利润的方法

目前,一些上市公司利用关联方交易操纵利润、粉饰会计报表,造成会计信息的严重失真,为此,规范关联交易定价政策、逐步减少现有可避免的关联交易、制止新的应避免的关联交易产生十分必要。     

浅探提高女大学生体育学习兴趣的方法

教师应根据女生的生理、心理特征,选用适宜的教学内容、教法,并通过参与到学生的练习中和发挥学生之间的作用,提高女大学生体育学习的兴趣和积极性。     

现代企业制度下如何当好企业领导的思考

在现代企业制度条件下如何当好企业领导是一个新的课题。本文提出现代企业制度要求有现代企业领导者,而当好现代企业领导者,必须以人才为根本,抓好人力资源的开发和利用;必须努力提高企业领导者的领导水平,同时要强化创新意识,开拓创新实践。     

关于新一轮国土规划性质及其理论体系建设的思考

从新时期国土规划的性质及地位出发,运用多学科综合研究国土规划的理论体系建设问题,在此基础上运用层次分析法探讨国土规划的编制思路,最后提出未来国土规划应着力解决的重点。     

Integrating science and local knowledge in environmental risk management: A decision-focused approach

This paper explores how a structured decision process, based on methods from the decision sciences, can contribute to the integration of local and scientific knowledge in environmental decision making. Emphasis is placed on the use of key decision structuring steps and analytical tools to help ensure the systematic treatment of both fact-based and value-based knowledge claims. Practical methods are discussed for communicating and evaluating values and technical information across participants and cultures in ways that are methodologically rigorous and encourage different sources of credible knowledge to be considered on equal footing. Examples are presented from water use planning in British Columbia, Canada, where stakeholder consultations at 22 hydroelectric facilities demonstrate specific techniques that can be used to clarify values, to explore hypotheses, to clarify uncertainties, to identify and evaluate options, to make value-based choices, and to facilitate mutual learning.     

Definitions and progress of ecosystem health and ecological security

1. Introduction Development of human industrial civilization and predatory exploitation of natural resources have in- duced tremendous changes of ecological environment. In recent years, territorial and global environmental problems have increased, such as greenhouse effect, depletion of ozone, global warming, water scarcity, water pollution, acid rain, decrease of biodiversity, soil erosion desertification etc. These changes seriously intimidate the health and security of ecosystems, and dist…     

The relative importance of journals used in operations management research A citation analysis

Journal rankings are important for a variety of reasons, most importantly as the basis of academic tenure and promotion decisions. A common approach in other fields is the citations methodology which is used in this study to determine the relative importance of various operations management (OM) journals. The citations analysis noted the frequency that all other journals are cited in Decision Sciences, Journal of Operations Management, and Management Science during the period 1992 to 1994. Rankings are provided based on total citations, citations per article, and citations per words published. The study shows that the journals with the most importance to OM research are Management Science, Decisions Sciences and Operations Research. Other journals important to OM research are the Harvard Business Review, Journal of Operations Management, and IIE Transactions.     

动态项目型新产品开发组织模式研究

产品开发组织是新产品开发系统的组织保证。根据多产品多层次并行的产品开发过程,讨论建立了动态项目型新产品开发组织。为了顺利实现产品开发,在产品层、子阶段层和设计层并行;在动态项目型产品开发组织中,又讨论了组建产品策划团队、产品开发管理团队和产品开发技术团队等内容,以确保相应的新产品开发战略的实现。     

Review of tourism resources valuation

Tourism resources valuation is now a hot issue of the science of tourism resources, resources economics and environmental economics. This paper reviews research progresss on tourism resources valuation, introduces its theoretic basis, and elaborates two classical valuation methods： TCM and CVM. And two existing problems are discussed Firstly, tourism resources value constitution system is still under dispute. This paper puts forward the Value constitution system based on present value categories. Secondly, tourism resources valuation methods need further studies because both TCM and CVM have deficiencies. Finally, the paper points out the development direction of tourism resources valuation.     

研究与借鉴:关于国际审计报告准则修订征求意见稿

阐述IAASB2003年12月发布的对国际审计报告准则进行修订的征求意见稿的主要修订方面并对其进行归纳与分析,指出其进步与不足之处;同时探讨其对我国不断改进审计报告准则的参考意义以及审计准则国际化趋势对我国的影响。