浅析网络环境下的高校图书馆服务工作

图书馆怎样利用现代化高速发达信息环境发展图书馆服务工作？     

The “management‐per‐result” approach to international development project design

Results‐based management (RBM) has proved to be a valuable tool for international development project management; however, there are some inconsistencies that limit the use of RBM at the design phase to manage for results. This article presents a “management‐per‐result” approach to reinforcing the project design function of RBM and illustrates its application to a real‐life project. Shying away from a technocratic approach, it emphasizes a “quick‐and‐dirty” approach and proposes an updated version of the logical framework to include success criteria and factors and very rough estimates for both project costs and benefits for targeted project results for different types of projects (infrastructure development, “process” type of project, and so forth).     

Endogenous economic freedom and the wealth of nations: evidence from a panel of countries, 1996–2011

Indexes of economic freedom measure the degree to which the policies and institutions of countries are supportive of economic freedom. The authors find a considerable scope for improvement in Index of Economic Freedom, created by Heritage Foundation, since not all components of index have equal effect on economic well-being. Contrary to Heritage methodology the authors tackle the aggregation bias and highlight that each index component contributes differently to the level of economic freedom and subsequently to the level of income per capita. The level of fiscal freedom and monetary freedom exert the strongest influence on the overall index of economic freedom. Authors present the new endogenous cross-country ranking of 135 countries from Instrumental Variable-Two Stage Least Squares (IV-2SLS) empirical specification which removes the inconsistencies arising from the arbitrary assumption of the equivalent effect of each component on the overall index and, hence, the level of real income per capita.     

基于COSO框架的企业财务内控制度分析

COSO报告被认为是内部控制理论研究方面的重大突破与巨大成就。该报告提出的内控框架目前在国际上受到广泛认同,并对我国企业内部财务控制建设具有重要的借鉴意义。在建立现代财务内部控制体系时,不仅应当扩大责任主体、延伸控制环节,并着眼内部治理结构,还应当把握货币资金管理、成本与费用管理、授权与审批等关键控制点,最终提高财务信息质量,提升企业管理水平,保护利益相关者利益。     

支持物流系统的智能化方向

介绍了ＣＡＬＳ在物流领域的应用前景，论述了物流技术发展及其智能化方向的理想，概念等有关问题，最后介绍了假想物流系统技术的概念和发展及其应用的意义。