经济管理类专业计算机相关课程的设置与开放实验教学的研究

文章根据新形势下经济管理类专业对计算机及相关技术的特殊要求,讨论了计算机相关课程的设置,提出了实验教学改革的想法,即如何构建和管理开放实验室。     

高等职业院校实践学分制的思考

高等职业院校实施学分制是教育教学改革的必然趋势,因此,高等职业院校要勇于实践,不断探索。文章就高等职业院校如何实践学分制,提出了从制订学分制的政策、学分制的操作流程到建立学分制管理手段的一些建议。     

谈编辑方法论

编辑有法,这是不容质疑的。编辑方法是编辑学理论的一个重要研究范畴。然而编辑学现状表明,我们对编辑方法论的研究缺乏应有的重视。编辑方法是反映编辑工作全过程中核心内容的方法。包括选题方法、组稿方法、审稿方法、加工方法和校对方法。在当今信息时代,编辑应将计算机技术的方法纳入到编辑方法之中。要有效实施方法还应遵循一些编辑方法的原则。     

我国会计行业如何面对WTO的挑战

随着世界贸易组织 (WTO)的大门向我国打开 ,一个重大的现实课题赫然摆在我国会计理论界和实务界的面前。加入WTO会给我国会计带来哪些挑战 ?我们将如何应付 ?本文就此问题提出观点。     

建筑垃圾处理与循环经济

建筑垃圾对环境的影响以及对建筑垃圾的资源化利用已成为亟待研究和解决的问题。循环经济把经济活动组成一个“资源一产品一再生资源”的反馈式流程,从而最大限度地减少经济活动对生态环境的影响。通过对建筑垃圾分类、组成和我国目前在处理方法上存在问题的分析,提出应用循环经济的“3R原则”资源化处理建筑垃圾的对策。     

上市公司盈余管理研究

盈余管理是现代会计理论研究中的一个重要领域,本文在分析盈余管理的涵义、产生的条件和动机以及盈余管理的利弊基础上,提出从会计准则与会计制度、公司治理结构以及业绩考核和报酬制度等方面来探讨如何规范我国上市公司盈余管理行为。     

中美上市公司年度报告披露准则比较研究

本文旨在比较分析中美上市公司年度报告披露准则，为我国修订年报准则提出建议。本文首先比较分析了中美年报准则要求披露的项目内容及其特点，在此基础上，结合我／国年报披露中存在的问题，建议在修订年报准则时借鉴美国制订年报准则的经验，并提出了几点具体改进措施。     

Research on Basic Design Education: An International Survey

This paper reports on the results of a survey and qualitative analysis on the teaching of ‘Basic Design’ in schools of design and architecture located in 22 countries. In the context of this research work, Basic Design means the teaching and learning of design fundamentals that may also be commonly referred to as the Principles of Two- and Three-dimensional Design. The body of knowledge associated with Basic Design may be regarded as part of the general theory of teaching and learning design as practiced in many design schools and which has its origins in the classical design schools such as the Bauhaus. In the author’s perception and practice, the pedagogy of Basic Design promotes a holistic, creative and experimental methodology that develops the learning style and cognitive abilities of students with respect to the fundamental principles of design. This includes an understanding of the elements of shape, colour, texture, light, and rhythm in a manner complementary but usually unrelated to the common design methods teaching approach. As is well known among design practitioners, including architects and industrial designers, a deep understanding of the purpose of these fundamental design elements and principles is still relevant to contemporary design practice. The main objective of the research described in this paper was to determine the status and development of Basic Design pedagogy in a significant number of contemporary design schools. On the basis of the results of two surveys conducted in 2001–2002, this paper will identify and illustrate interesting aspects concerning the programmes and organisation of courses delivered by teachers of ‘Basic Design’. This work will also survey the viewpoints of Basic Design teachers in elementary years of design courses and of those teaching design through projects during the subsequent years of the same courses. Interestingly, the design project teachers surveyed in this research expressed a desire to be more involved in the teaching of Basic Design fundamentals which indicates strongly that Basic Design principles are still relevant in contemporary design education terms as they have ever been and that more research is needed in order to better understand and apply the related pedagogy.     

基于计算实验的逆向物流网络优化研究

文章针对逆向物流网络存在的高复杂性与不确定性,运用计算实验方法构建了一个四级的逆向物流网络模型。文章运用该模型研究了逆向物流网络的动态优化过程,并运用实际算例验证了模型的有效性。     

股份合作制企业若干法律问题研究评述

随着企业股份合作制改造的深入发展 ,实际操作中出现了许多不规范的问题 ,需要立法予以解决。本文拟就股份合作制在含义、所有制性质、法律属性、运作机制及一些立法问题方面 ,综述近三年内学者们的观点 ,并对立法提出建议。