涉及应收款项交换业务的会计处理

本文指出了现行的《企业会计制度》规定中涉及应收款项交换业务的会计处理的不足,提出了会计改进处理的建议。改进后的会计处理能如实地反映换入应收款项的实际价值,有利于企业对应收款项的管理。     

论“中国图书情报学书目数据库”的设计与实现

论“中国图书情报学书目数据库”的设计与实现陈光祚ＡＢＳＴＲＡＣＴＢｉｂｌｉｏｇｒａｐｈｉｃａｌＤａｔａｂａｓｅｏｆＬｉｂｒａｒｙａｎｄＩｎｆｏｒｍａｔｉｏｎＳｃｉｅｎｃｅｉｎＣｈｉｎａｉｎｃｌｕｄｅｓｐａｐｅｒｓｉｎｍｏｒｅｔｈａｎ５０ｔｉｔｌｅｓｏ...     

Does a focal firm's technology entry timing depend on the impact of the technology on co-opetitors?

In this paper, I explore the role that the impact of a technological change on a firm's co-opetitors plays in the firm's technology entry timing. I hypothesize that where a co-opetitor dominates in the co-opetitor-firm relationship, a firm's technology entry timing does not depend on the impact of the technology on the firm's capabilities as predicted by previous research. Rather, it depends on the impact of the change on the dominant co-opetitor. If the change is incremental to a dominant customer, for example, the focal incumbent firm will start development of the new technology before new entrants, irrespective of whether it is radical or incremental to focal firms. If the change is radical to the dominant co-opetitor, new entrant focal firms will start development of the new technology before incumbent focal firms. I explore these hypotheses using the case of three major technological changes in supercomputers: vector processors, minisupercomputers, and massively parallel processors.     

入世后我国秘书能力结构调整探析

入世后,我国各行各业都面临着挑战。作为秘书,必须调整自己的能力结构,才不被时代所淘汰。     

Prior knowledge in mathematics and study success in engineering: informational value of learner data collected from a web-based pre-course

The article describes the development and evaluation of a web-based pre-course in mathematics, delivered to four cohorts of engineering students at a German university. Based on demographic, personal, and learning-related data relationships between students’ preconditions, their learning gains in the pre-course, and study success in the degree programme were analysed. The results support the existing literature in that domain-related prior knowledge and secondary school achievement play a dominant role regarding study success in engineering. The analyses also showed that the influence of cognitive predictors could only be compensated for by a strong learner engagement. At-risk students with high pre-course learning gains showed significantly better first-year performance. The number of self-tests a student attempted was positively related to pre-course learning gains and even to first-year performance, suggesting that this variable is a good indicator of student engagement.     

光盘CNMARC格式著录与配书光盘的编目

论述了光盘 CNMARC格式著录规范以及图书所附光盘的编目方法。分析了两种光盘的 CNMARC格式 ,探讨了配书光盘的计算机编目模式     

"入世"对中国国有企业的影响及对策

分析中国加入WTO后国有企业受到的影响，提出了转变观念、树立可持续发展意识等对策。     

西文会议文献主要款目标目的著录

针时西文会议文献复杂多变的特点，讨论了其主要款目的选择与著录。通过实例就“111”和“245”等字段中的著录问题，阐述了笔者在实践中的理解和认识。     

关于国际乒乓球比赛接受报名工作的改革设想

本交通过对目前国际乒乓球比赛接受报名工作的研究,找出了存在的问题和规律,确定了切实可行的参赛选手名单的规范化方案及多字段名单,有一定的理论与实践意义。     

对题名标目的一点异议

从读者检索的角度出发,指出传统款目著录中题名标目存在的问题,对副题名标目和并列题名标目进行分析,最后提出自己的观点。