Factors that affect accountant's perceptions of alternative work arrangements

Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work arrangements (AWA). Research suggests that AWA programs can lead to many benefits for both employers and employees. Despite the prevalence of these programs there are relatively few accountants working under these arrangements and concerns about work/life balance continue. This study examines factors that shape perceptions of the cost and benefits associated with the adoption and/or support of AWAs across work culture, gender and participation experience. Our results suggest that work environment had a significant effect on perceptions of AWAs. Public accountants perceived greater costs related to career advancement but correspondingly less concern about administrative issues than management accountants. We also found that accountants who have participated (or are currently participating in an AWA), perceived greater benefits and less concern for potential negative consequences to their careers than non-participants. Finally, women perceived greater benefits to result from participation in an AWA and men perceived correspondingly more costs. Regardless, both genders perceived that AWAs were not strictly a women's issue. These findings contribute to our understanding of alternate work arrangements and point to factors that must be addressed to increase the acceptance and success of these programs.     

高速移动数据传输新标准IEEE 802.20

介绍了未来高速移动通信新标准IEEE802．20的总体概况，具体分析了IEEE802．20的技术特性、系统参考结构以及系统的组成模型，并对IEEE802．20标准前景分析与展望进行了详细描述。     

OPERATOR-SPLITTING METHOD FOR ANALYSIS OF CAVITATION IN LIQUID-LUBRICATED HERRINGBONE GROOVED JOURNAL BEARING

ＮＯＭＥＮＣＬＡＴＵＲＥｃ　ｒａｄｉａｌｃｌｅａｒａｎｃｅｈ　ｆｉｌｍｔｈｉｃｋｎｅｓｓ ｈ　ｄｉｍｅｎｓｉｏｎｌｅｓｓｆｉｌｍｔｈｉｃｋｎｅｓｓ (ｈ/ｃ)Ｌ/Ｄ　ｒａｔｉｏｏｆｌｅｎｇｔｈｔｏｄｉａｍｅｔｅｒｐ　ｆｉｌｍ ｐｒｅｓｓｕｒｅｅ　ｅｃｃｅｎｔｒｉ     

数值地形图的生成及其水文地貌特征评价

数值地形图(DEM)是利用地理信息系统(GIS)进行流域水文模拟的基础, 其精度直接影响模拟结果在没有现成的数值地形图时, 应用人员往往利用传统的地形图来生成它. 本文分别采用Arc/Info地理信息系统软件提供的哈奇逊法和不规则三角网五次插值法, 对一个实验流域的高程取样点进行插值, 生成了4种不同的数值地形图, 从凹洼分布、流域界定、河网提取、地面坡度和地形指数、以及地面径流汇成等方面, 对它们的水文地貌精度进行了比较. 结果表明, 两种方法都能生成由高程点群所反映的地形, 然而由于哈奇逊法能够结合流域的河网结构及其具有物理基础的水文地貌加强法来处理凹洼问题, 因此大大地提高了其所生成的流域数值地形图水文地貌特征精度.     

大坝安全监测自动化工程施工组织设计

结合建设项目进度及质量控制理论,从施工方案、进度计划、施工组织及劳动力计划、材料及施工设备、质量保证及安全生产等方面论述了大坝安全监测自动化系统工程的施工组织设计,对提高系统的可靠性、缩短工期、节约投资具有一定的现实意义.     

The European high-speed train network: Predicted effects on accessibility patterns

The principal aim of this paper is to evaluate the impact of the future European high-speed train network on accessibility, by reducing time distance between places and modifying their relative location. We compare the current situation with that foreseen for the year 2010, according to the Outline Plan of the European High-Speed Train Network, in order to analyse which areas will most benefit from construction and improvement of the infrastructure. It is hypothesized that the high-speed train will certainly bring the peripheral regions closer to the central ones, but will also increase imbalances between the main cities and their hinterlands. A weighted average distance indicator is applied for this purpose. This measure identifies the spatial distribution of accessibility in the area of study, emphasizing the infrastructure effects, and locates accessibility changes at the European level. A Geographic Information System (GIS) has been used to carry out this study.     

基于DSRC和CDPD的先进公交系统

本文首先讲述了ITS中的2种通信技术——专用短程通信（DSRC）和蜂窝数字分组数据网（CDPD）的基本概念、工作原理及系统特点等，然后提出了一种基本这2种通信技术的先进公交系统，并对各个子系统的功能结构进行了描述。     

Institutional design and the closure of public facilities in transition economies

As part of the reforms of their systems for financing and delivering health care, many transition economies, particularly in central and eastern Europe, have adopted national insurance funds that are institutionally separate from ministries of health. Most of these countries have also grappled with the problem of restructuring the delivery system, especially the need to reduce hospital capacity. Although improving the performance of medical care providers through a shift from passive budgeting to explicitly incentive mechanisms is important, why this change in financial relations between the government and providers could not be implemented simply by reforming the role of health ministries is not obvious. This paper presents an explicit rationale for the separation of powers between the regulator (the ministry of health) and the financing body (the insurance fund), based on the inability of a single agency to commit to closing hospitals. JEL classification: L51, P20, P35, I18.     

美国空军卫星控制网的现状与发展趋势

近几年的几场局部战争部分表明了现代军事航天系统的重要性。本文主要介绍了美国最重要的一个军事航天测控网－－空军卫星控制网的情况，希望能对了解美国军事航天测控体制有所帮助。     

科技英语中数量增减的译法

本文系统地归纳了在科技文献中常见的涉及到倍数增减的结构及其表达方式