企业知识管理绩效综合评价案例研究

知识管理是现代企业管理的重要内容。正确分析和评价企业的知识管理绩效，对于促进企业知识管理、提高企业知识管理水平以及增强企业竞争优势，具有重要的现实意义。文章构建了企业知识管理绩效评价的指标体系，并运用模糊综合评价模型对企业知识管理绩效进行了综合评价。     

A Statement of Accounting Concepts for Level 1 of the Conceptual Framework?

The type of reporting found in corporate governance includes financial reporting, but over time various arguments have developed regarding a tension found between conventional and financial type reporting, especially as to the role of financial statements. Further tensions follow from the introduction of economic and social issues within both conventional accounting and financial reports.
This article argues that distinct, though related, frameworks at particular levels are required. The mingling of conventional accounting with financial and economic ideas and issues is evident in the conceptual framework (CF) project where there is reference to economic benefits and costs in making economic decisions for the allocation of resources. This results in a misconception of the function of these distinct types of information. An unravelling of particular issues will require a Statement of Accounting Concepts (SAC) for Level 1 of the CF.     

Tributary use and large-scale movements of grass carp in Lake Erie

Infrequent captures of invasive, non-native grass carp (Ctenopharyngodon idella) have occurred in Lake Erie over the last 30+ years, with recent evidence suggesting wild reproduction in the lake’s western basin (WB) is occurring. Information on grass carp movements in the Laurentian Great Lakes is lacking, but an improved understanding of large-scale movements and potential areas of aggregation will help inform control strategies and risk assessment if grass carp spread to other parts of Lake Erie and other Great Lakes. Twenty-three grass carp captured in Lake Erie’s WB were implanted with acoustic transmitters and released. Movements were monitored with acoustic receivers deployed throughout Lake Erie and elsewhere in the Great Lakes. Grass carp dispersed up to 236 km, with approximately 25% of fish dispersing greater than 100 km from their release location. Mean daily movements ranged from <0.01 to 2.49 km/day, with the highest daily averages occurring in the spring and summer. The Sandusky, Detroit, and Maumee Rivers, and Plum Creek were the most heavily used WB tributaries. Seventeen percent of grass carp moved into Lake Erie’s central or eastern basins, although all fish eventually returned to the WB. One fish emigrated from Lake Erie through the Huron-Erie Corridor and into Lake Huron. Based on our results, past assessments may have underestimated the potential for grass carp to spread in the Great Lakes. We recommend focusing grass carp control efforts on Sandusky River and Plum Creek given their high use by tagged fish, and secondarily on Maumee and Detroit Rivers.     

Limited evidence of zebra mussel (Dreissena polymorpha) consumption by freshwater drum (Aplodinotus grunniens) in Lake Winnipeg

Freshwater drum (Aplodinotus grunniens) may be a predator of the invasive zebra mussel (Dreissena polymorpha), which established in Lake Winnipeg in 2013. In this study, the diets, trophic position, and growth of 51 freshwater drum collected in 2019 (six years post-zebra mussel invasion) were compared to 64 freshwater drum sampled in 2000. Benthic insect larvae were the dominant food items in both years. Although mollusks occur in high densities in Lake Winnipeg, they were only consumed by a few freshwater drum in either sample year. Zebra mussels were not a frequent prey item in 2019 as they were only consumed by four of the sampled freshwater drum. Stable isotope analysis of white muscle tissue yielded similar δ¹³C and δ¹⁵N values in both years and were consistent with a benthic, insectivorous diet. Length-at-age data derived from otoliths revealed that the 2019 population had at least an equal growth rate to the 2000 population. Weight-at-length data suggested that fish condition was greater in 2019 than in 2000, which coincided with increased benthic macroinvertebrate density in Lake Winnipeg. Based on these findings, Lake Winnipeg freshwater drum continue to feed predominantly on insect larvae and not zebra mussels.     

Slimy sculpin depth shifts and habitat squeeze following the round goby invasion in the Laurentian Great Lakes

The collapse of Diporeia spp. and invasions of dreissenid mussels (zebra, Dreissena polymorpha; quagga, D. bugensis) and round goby (Neogobius melanostomus) have been associated with declines in abundance of native benthic fishes in the Great Lakes, including historically abundant slimy sculpin (Cottus cognatus). We hypothesized that as round goby colonized deeper habitat, slimy sculpin avoided habitat competition, predation, and aggression from round goby by shifting to deeper habitat. Accordingly, we predicted increased depth overlap of slimy sculpin with both round goby and deepwater sculpin (Myoxocephalus thompsonii) that resulted in habitat squeeze by both species. We used long-term bottom trawl data from Lakes Michigan, Huron, and Ontario to evaluate shifts in slimy sculpin depth and their depth overlap with round goby and deepwater sculpin. Lake Huron most supported our hypotheses as slimy sculpin shifted to deeper habitat coincident with the round goby invasion, and depth overlap between slimy sculpin and both species recently increased. Slimy sculpin depth trends in Lakes Michigan and Ontario suggest other ecological and environmental factors better predicted sculpin depth in these lakes.     

高速公路建设生态环境影响评价指标体系研究

随着高速公路建设如火如荼的进行,总里程的不断增加,它对生态环境的影响与破坏愈来愈严重,所以有必要进行高速公路生态环境影响评价研究。文章通过对高速公路建设项目生态环境影响评价指标筛选原则、指标初选、指标体系确立的具体分析与研究,完成了高速公路建设项目生态环境影响评价指标体系的研究。     

矿区生态系统健康评价理论与方法初探

总结国内外有关生态系统健康理论与评价方法的研究现状及最新成果,界定矿区生态系统健康的内涵,分析影响矿区生态系统健康的原因,论述矿区生态系统健康评价指标体系与评价方法。     

中国政府统计抽样调查制度的总体框架研究

随着中国市场经济体制的逐步确立,政府的职能在逐渐转变,政府对统计数据的要求也在变化,这就要求政府统计调查制度也随之改革。适应市场经济体制和中国政府管理的特点以及城乡统筹发展的要求,政府统计调查应该以抽样调查为主体,抽样调查队伍和机构应主要设立在地市一级,调查的指标体系和内容应该改革与调整,企业抽样调查应该采用名单框和区域框结合的双框抽样方式。对于抽样调查得到的数据资料,不仅应当汇总得出各种可用于宏观经济管理与分析的总量指标数据和分类数据,而且还应当建立起全部被调查企业和被调查家庭的数据库,供政府部门和国内的科学研究机构进行微观社会经济活动主体层次的研究。     

关于构建企业集团财务综合评价系统的思考

财务综合评价是以企业集团财务报告反映的财务指标为主要依据，对企业集团的财务状况和经营成果进行评价和剖析，反映企业集团在运营中的利弊得失、财务状况及发展趋势，为改进企业集团财务管理工作和优化经济决策提供重要的财务信息。企业集团可以从财务效益、偿债能力、营运能力、发展能力等四个方面建立全面完整的财务综合评价系统。     

中国上市公司盈利能力模型分析

传统财务评价方法一般只选取会计利润指标,对上市公司经营业绩的评价存在局限.而运用因子分析法建立的综合评价模型,其客观赋权的多指标分析方法有利于避免指标排序及其权重选择的主观性,同时这种综合方法在传统比率分析体系中加入了现金流量指标,使评价更趋全面、合理,因而优于传统的企业盈利能力评价模型.