Reporting Performance: Comprehensive Income and its Components

The underlying question raised in this article is: why is the accounting profession's conceptual framework (CF) so authoritative when it is conceptually incoherent? A supplementary question is how can ‘conceptually robust’ accounting standards be derived from an incoherent framework? This article draws on Page and Spira's (1999) contrasting framework metaphors to suggest that the appearance of conceptual robustness is more important than the reality, and illustrates the point with the International Accounting Standards Board's (IASB’s) progress report on its reporting performance project. Some inherent weaknesses in the move towards internationally enforceable financial regulations have been acknowledged, but this article suggests the IASB's project demonstrates two additional weaknesses: internal incoherence, and the potential for political ends to drive supposedly technical regulations.     

道路交通对城市空间形态的影响

城市交通方式和道路系统的布局对城市的规模和空间结构分布具有重大影响 ,同样它作为重要的基础设施和对外交流通道对城市的发展方向也起着重大的引导作用。本文通过对道路交通的研究 ,揭示了城市的演变规律和发展趋势。     

谈安徽中小企业产业群的建立

本文针对生物工程产业的特点和国家发展政策 ,根据美国风险投资协会等机构的调查 ,阐述风险投资在生物工程领域的发展状况 ,指出风险投资既是生物工程产业发展的重要动力 ,也是我国生物工程产业发展的战略选择。     

Comments on the Brenner–Wood Exchange on the Low Countries

The exchange between Brenner and Wood on the Low Countries in the early modern period raises a number of theoretical and historical issues relating to the conditions for the emergence of capitalist social-property relations and their unique historical laws of motion. This contribution focuses on three issues raised in the Brenner-Wood exchange: the conditions under which rural house-hold producers become subject to 'market coercion', the potential for ecological crisis to restructure agricultural production, and the relative role of foreign trade and the transformation of domestic, rural class relations to capitalist industrialization.     

氟化工新产品的市场前景及发展建议

本文重点论述了氟化工新品的市场状况及在工业上的应用，针对氟化工行业发展现状，提出应采取的主要措施。     

Employee involvement in American corporations

At the direction of the U.S. Senate subcommittee on Governmental Affairs, the general Accounting Office (GAO) conducted a survey of employee involvement practices within American companies. The population consisted of top management within Fortune's 500 largest manufacturing and 500 largest service companies. An analysis of the data examined three broad areas relating to employee involvement: (1) the existing organizational programs and processes such as personnel practices, information sharing, and training; (2) the degree of corporate participation in specific employee involvement programs including the reasons for undertaking employee involvement programs, and the perceived barriers to the implementation of employee involvement programs; and (3) the perceived effect of employee involvement on organizational operation as measured by changes in indicators of performance and activities within the internal business environment.     

走可持续发展的道路,必须树立科学的“资源优势”观

资源优势不等于经济优势,它不是固定不变的。其在现代经济中的作用已让位于科学技术,利用不当会转化为劣势。所以,走“可持续发展”道路,必须遵循开发资源坚持以科技为先导、以市场为导向、开采与保护并重的原则。     

建立静脉物流系统推进循环经济发展

本文立足于静脉物流,引入循环经济的理念,阐述静脉物流与循环经济的关系.通过静脉物流系统的建立,发展我国循环经济,实现从传统线性经济模式向循环经济模式的转变,使我国经济得以可持续发展,同时有利于人类与环境、自然资源的共生.     

Optimal investment with fixed financing costs

Models with a premium on external finance produce counterfactual predictions about liquidity management. We address this shortcoming by introducing a fixed cost of increasing external finance into an otherwise standard investment/financing problem. This additional financial friction is well-motivated by case studies and our analysis shows that it generates more realistic predictions about liquidity management: firms hold external finance and idle cash simultaneously, and may invest an additional dollar of cash flow in liquidity rather than repaying external funds or investing in productive capital. In addition to better fitting the stylized facts about the time-series and cross-sectional pattern of liquidity holding, these results may help shed light on the fragility of estimates of investment–cash flow sensitivities.     

The application of Operation and Technology Roadmapping to aid Singaporean SMEs identify and select emerging technologies

In order to aid Singaporean SMEs identify and select emerging technologies for business benefit, a modified process of the Cambridge T-Plan methodology has been introduced and applied to a pilot sample of 30 companies in a variety of manufacturing sectors. This fast and simple process takes the company through five key steps to enable them to create their first Operation and Technology Roadmap (OTR). The paper explains the background to the approach and focuses on the initial benefits identified by a survey of the pilot companies.