浅析实现图书馆现代化的几个要素

图书馆现代化的主要内容是指用现代化的科学方法和手段实现图书馆组织的系统化、网络化，藏书结构、技术方法、服务手段的现代化，干部结构的合理化，人员的专业化，管理的科学化。其内容将随着科学技术的发展和人类的需求而不断改变和充实。     

The Information Content of Nonfinancial Performance Measures in the Airline Industry

This research extends the literature on nonfinancial performance measures (NFPMs) by assessing (1) the information content of a broader set of NFPMs and (2) whether NFPMs provide information not provided by financial performance measures (FPMs) from all previously identified FPM categories, rather than just earnings and book value. Specifically, exploratory and confirmatory factor analysis results presented in this paper demonstrate that nineteen NFPMs of major airlines capture seven underlying constructs not captured by eighteen common FPMs. Additionally, this research develops reliable composite measures of the identified performance measure constructs, which prior research argues are superior to individual performance measures.     

Differential reporting in Germany - A historical analysis

Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.     

经济增长、要素投入与发展战略选择——对我国经济增长的长期机制的实证分析

中国经济增长的长期机制问题一直以来都是理论界研究的热点问题。文章通过对1953—2004年与经济增长相关因素的统计数据的回归分析,并结合其他学者的研究成果,认为支撑我国经济增长的长期动力主要来自于要素投入,而要素投入的效果却与经济发展战略制定的一些非经济因素有关。     

Analysing Perceived Downside Risk: the Component Value‐at‐Risk Framework

Multinational companies face increasing risks arising from external risk factors, e.g. exchange rates, interest rates and commodity prices, which they have learned to hedge using derivatives. However, despite increasing disclosure requirements, a firm's net risk profile may not be transparent to shareholders. We develop the ‘Component Value‐at‐Risk (VaR)’ framework for companies to identify the multi‐dimensional downside risk profile as perceived by shareholders. This framework allows for decomposing downside risk into components that are attributable to each of the underlying risk factors. The firm can compare this perceived VaR, including its composition and dynamics, to an internal VaR based on net exposures as it is known to the company. Any differences may lead to surprises at times of earnings announcements and thus constitute a litigation threat to the firm. It may reduce this information asymmetry through targeted communication efforts.     

Multilateral Comparison of Cost Structures in the Input–Output Tables of Japan,the US and West Germany

This paper presents a multilateral comparison of relative levels and structures of costs of production in Japan, the US and West Germany. The analysis is carried out by using harmonized input–output tables, which are converted at US prices by using adjusted sectoral purchasing power parities. A new accounting methodology is derived from recent developments of index number theory, whereas the chosen multilateral comparison procedure gives results that are invariant with respect to the order of the pairs of countries examined.     

中国物流市场竞争因素分析

围绕影响市场重新分割的4个主要因素:品牌效应、客户需求导向、价格因素以及技术应用程度,分析了中国物流市场的发展变化趋势。     

A new bivariate distribution in natural exponential family

We propose a new bivariate distribution following a GLM form i.e., natural exponential family given the constantly correlated covariance matrix. The proposed distribution can represent an independent bivariate gamma distribution as a special case. In order to derive the distribution we utilize an integrating factor method to satisfy the integrability condition of the quasi-score function. The derived distribution becomes a mixture of discrete and absolute continuous distributions. The proposal of our new bivariate distribution will make it possible to develop some bivariate generalized linear models. Further the discrete correlated bivariate distribution will also arise from an independent bivariate Poisson mass function by compounding our proposed distribution (Iwasaki and Tsubaki, 2002).Received March 2003     

机电设备招标中的综合评议法

根据国家有关法规对招标评标方法的原则要求,结合实际工作的经验,说明和分析了几种常见的评标方法及其适用范围,同时提出一种定量定性综合衡量的评标方法,即综合评议法。     

我国五大类型企业经济效益的比较分析

在对国内不同类型企业经济效益研究现状评价的基础上,采用因素分析法,运用SPSS软件分析,对我国五大类企业在过去10年间的经济效益情况进行了实证研究,并得出了有关结论.