浅谈人力资源会计

知识经济是以人力资本投入为主的经济．人力资源作为最积极最活跃的第一生产要素．其成本和价值的确认、计量、披露是企业的重要信息。     

Determining the Value of Cultural Goods: How Much (or How Little) Does Contingent Valuation Tell Us?

Contingent valuation methods (CVM) are now well established as a means of measuring the nonmarket demand for cultural goods and services. When combined with valuations provided through market processes (where relevant), an overall assessment of the economic value of cultural commodities can be obtained. Within a neoclassical framework, such assessments are thought to provide a complete picture of the value of cultural goods. But are there aspects of the value of cultural goods which are not fully captured, or not captured at all, within such a model? This paper argues that CVM provides an incomplete view of the nonmarket value of cultural goods, and that alternative measures need to be developed to provide a fuller account.     

The Regrettable Necessity of Contingent Valuation

Ordinary markets allow parties, not the state, to value property and projects. But they do not account for subjective value in such traditional contexts as condemnation. An awareness of these nonmarket values helps overcome any categorical opposition to the use of the contingent valuation method (CVM) to value cultural and environmental resources. But accurate CVM should measure all values, positive or negative, tononowners; it should apply generally to any substitute projects; and it should seek to account for diminishing marginal value of additional resource units. CVM should be used only to aggregate nonmarket preferences, not to skew the political debate to cultural or environmental objectives.     

面向自主创新需求的信息服务业务推进

要建设创新型国家必须重视信息化建设。国家自主创新主体的信息需求具有多种特征。面向自主创新的信息服务业,要在知识服务整合、面向用户的个性化服务、基于信息技术的业务拓展和网络虚拟服务组织等方面不断深化。面向自主创新的服务业务体系社会化重构战略,应注重于国家管理机制的转型、重构目标的选择与定位、体系重构的实施及其政策法律保障等诸多方面。表1。图2。参考文献3。     

A survey of Web-based business models for e-government in the Netherlands

Governments worldwide are increasingly using Web-based business models to enhance their service delivery. Yet the concept of the business model is unexplored within the context of e-government. Drawing upon the literature on e-commerce, we develop a taxonomy for analyzing Web-based business models for e-government. Based on a systematic survey of 59 e-government Web sites in the Netherlands, our findings indicate that most of the Web sites use the content provider or direct-to-customer business models, while only a few are using novel business models. Overall, the concept of business model is appealing and useful in the public sector. Specifically it compliments research on Web site quality by analyzing and describing Web sites using atomic e-government business models and suggesting improvements by using combinations of business models.     

管理学数据库Emerald简介及其经营策略

本文对管理学数据库Emerald的概况、产品特色进行了分析,对其经营策略、存在的困难和未来发展前景进行探讨.     

图书馆业务外包实践与风险防范

简要介绍了图书馆业务外包及其带来的效益，列举了业务外包的类型及外包策略，并对业务外包可能产生的风险进行了分析，提出了控制风险的若干措施。     

Suggestions for the "Integration in Multiple Certificates" Curriculum System Construction

Business English professional "Integration in Multiple Certificates" refers to these two kinds of certificates——a diploma and vocational certificates. Business English curriculum design unified vocational qualification certificate with professional training objectives. Basis on the meeting of requirements of certificates for graduation, making professional training contents, curriculum,teaching methods together with vocational training and the requirements of professional qualification certificates.     

Business Intelligence Capabilities and Firm Performance: A Study in China

The development of artificial intelligence (AI) technology expands the boundary of business practice, inducing the emergence and application of business intelligence (BI) that has promoted the transformation of information techniques to optimize business decision and operation. However, there is a lack of theoretical consensus and measurement of the technology embedded in BI at present. This study exploratively develops the Sense-Transform-Drive (STD) conceptual model of BI based on dynamic capabilities theory and organizational evolutionary theory to explain the core BI capabilities. By using factoring analysis and structural equation modeling analysis, we extract the latent constructs and empirically verify the validity of the STD model and further examine the correlation and mode of interaction of the three core BI capabilities and the impact of BI application on firm performance in the real economy with a sample contextual to Chinese business practices. The study results show that there are direct and high-intensity cumulative positive effects among the structural components of the STD conceptual model and BI-related dynamic capabilities can enhance operating efficiency and firm performance.