企业社会责任审计探析

本文从经济学中外部性原理的角度对实施企业社会责任审计的必要性和重要性进行了分析和论证,明确指出了审计主体和审计对象,并进一步提出了在现阶段实施企业社会责任审计的相关建议。     

发展经济学的学派划分及其研究方法

在对经济学界关于经济学学派划分标准进行阐述的基础上,归纳分析了国内外学者关于发展经济学流派的划分观点.学者们普遍接受将发展经济学划分为结构主义经济发展思路、新古典主义经济发展思路、新古典政治经济学思路和激进主义经济发展思路.本文对上述四种思路的研究方法进行了分析,并明确指出上述几种思路研究方法分歧的本质,即“单一经济学”和“双元经济学”之争、发展中国家经济发展的“内因”与“外因”之争、对经济发展进行“纯经济研究”还是进行“社会经济系统研究”之争.     

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.     

基于价值链将财务与非财务指标相结合综合评价公司业绩

本文在概览公司业绩评价发展及现状的基础上,简单分析了主要评价方法,指出业绩评价指标应用中存在的问题,进而推测未来综合业绩评价的发展趋势,并且建议基于价值链将财务与非财务指标相结合综合评价公司业绩。     

Within‐Subject Intra‐ and Inter‐Method Consistency of Two Experimental Risk Attitude Elicitation Methods

We compare the consistency of choices in two methods used to elicit risk preferences on an aggregate as well as on an individual level. We ask subjects to choose twice from a list of nine decisions between two lotteries, as introduced by Holt and Laury 2002, 2005 ) alternating with nine decisions using the budget approach introduced by Andreoni and Harbaugh ( 2009 ). We find that, while on an aggregate (subject pool) level the results are consistent, on an individual (within‐subject) level, behaviour is far from consistent. Within each method as well as across methods we observe low (simple and rank) correlations.     

不同加载方式下岩石力学特性及能量演化规律

本文以东荣二矿南二下采区16煤层五工作面回风下山巷道围岩为研究对象,进行了不同加载方式的岩石力学试验,分析岩石在加载过程中力学特性和能量演化规律.为巷道围岩能量分布、变形破坏机理及巷道围岩稳定性控制研究提供基础数据.     

An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis

We focus on listed Thai companies between 1993 and 2002 to ascertain whether the 1997 economic crisis, which we refer to as an economic disturbance, had an impact on financial reporting practices. Both changes in measurement and disclosure practices are considered and the period of study is divided into three sub‐periods: the pre‐economic crisis period (1993–96), the economic crisis period (1996–98) and the post‐economic crisis period (1998–2002). The results show that there were significant increases in disclosure levels over the ten years but no substantial changes in measurement methods. This work takes on added relevance in the light of the recent (2007–08) economic bubble and subsequent financial crisis worldwide.     

PLM education in production design and engineering by e-Learning

These days more attention is being paid to Product Lifecycle Management (PLM) using a technique for managing total product planning, design, manufacturing, sales, and disposal. We researched business processes and education curriculum of the PLM system in manufacturing businesses. We designed the curriculum of PLM education and developed part of a lesson. Most importantly, e-Learning is shown to be an effective tool for achieving educational objectives. We found that not only knowledge and theory but also practical education methods using case studies in an e-Learning environment are necessary for human resources to develop effective PLM.     

Robotics projects and learning concepts in science, technology and problem solving

This paper presents a study about learning and the problem solving process identified among junior high school pupils participating in robotics projects in the Lego Mindstorm environment. The research was guided by the following questions: (1) How do pupils come up with inventive solutions to problems in the context of robotics activities? (2) What type of knowledge pupils address in working on robotics projects? and (3) How do pupils regard or exploit informal instruction of concepts in science, technology and problem solving within a project-based program? Data collection was made through observations in the class, interviews with the pupils, observations of the artifacts the pupils had constructed, and analyses of their reflections on each project. The study revealed that the pupils had often come up with inventive solutions to problems they tackled by intuitively using diverse kinds of heuristic searches. However, they encountered difficulties in reflecting on the problem solving process they had used. In robotics projects, the pupils deal primarily with qualitative knowledge, namely, the ability to identify specific phenomena in a system or factors that affect system performance. The study also showed that pupils are likely to benefit from implementing informal instruction on concepts in science, technology and problem solving into a project-based program. This type of instruction should take place in the context of pupils’ work on their projects, and adopt a qualitative approach rather than try to communicate in the class procedural knowledge learned by rote.     

煤矿突水预测方法探讨

通过对煤矿突水机理及目前预测方法的研究,总结了国内外煤矿突水预测的主要方法——地质环境预测分析,数学与计算机模型预测分析,超前探水预测分析,水化学离子及同位素预测分析,并对这些方法进行分析、对比,提出了基于地理信息系统软件的水文地质数据库及库管理系统的煤矿突水实时预测体系。