期权理论在高新企业价值评估中的应用

分析了高新技术企业特点，说明了传统的企业价值评估方法不能应用于对高新技术企业的评估。如果把高新技术企业投资看成是为了获得一个未来取得现金流的机会，高新技术企业具有期权性质，就可以用期权理论及Black-Scholes模型评估高新企业的价值。     

单元网络教学法在生物化学教学中的应用

在生物化学教学中采用单元网络教学法 ,构建了生物化学课程单元网络图 ,并为了配合该教学法 ,编写了《生物化学学习指导》一书 .经过几年的教学实践 ,取得了良好的教学效果     

不对称D—A反应区域选择性及其理论解析

本文以教学研究为基础,系统研究不对称D—A反应区域选译性规律,并运用前线分子轨道理论,采用图解量子化学方法予以理论解析。     

Business Process Reengineering (BPR) Versus Outsourcing—Critical Perspectives

This article presents a case example involving the renaming of an organizational change process from BPR to outsourcing. The paper discusses the important ramifications of such a name change in that the recognition of outsourcing allowed an organizational commitment to counseling and termination advice. The paper discusses two ways of looking at the name change, one from a critical theory perspective and one from a realist perspective. It demonstrates how theory can provide useful yet markedly different interpretations of such organizational events. Critical theory operates from within what can be termed the transitive epistemological dimension, whereas critical realism tends to emphasize the importance of ontological issues. Each has important things to say about the situation and improves our understanding overall.     

对新形势下审计理论的再思考

对当今审计界存在的现象和问题进行分析,提出新形势下审计理论创新的必要性及创新方法。     

荣格原型理论的现代生成

荣格以集体无意识的原型理论,实际上涉及的是关于人类心灵的基本结构、人性模式及其生成和承传问题,它联系着原始文化、原始思维、发生学以及关于本能、遗传等方面的理论,涉及到人的生理与心理的关系、人类精神发展的历时性与共时性的关系等问题。     

谈中国术语学的理论建设

本文论述了中国术语学建设的灵魂是理论，而理论建设需要的途径有四条：继承，借鉴，移植、升华。     

Systems and organizations: Distal and proximal thinking

The paper introduces the contributions to this special issue ofSystems Practice on Systems and Organizations: New Directions in terms ofdistal andproximal thinking. Distal thinking refers to ready-made concepts, to the finished effects and outcomes of thought and action; proximal thinking, to process and event, to the continuous and unfinished. The papers presented here deal with various aspects of the distal/proximal distinction in social systems and organizations, and especially draw out the implications of recent work in information technology, sociology of technology, accounting theory, and organization studies for a proximal conception of systems and organizations.     

Harmony Theory

To aim directly at the negative effectiveness widely existing in socio-economic sys-tems,this paper puts forward a framework of "harmony theory"which can decrease the negativeeffectiveness and guarantee systems to be stably developing.     

物理教学与能力培养

能力培养不仅是摆在职业教育面前的首要问题，也是决定学校生存发展和学生命运的关键．本文是针对教学的基本理论论述物理教学与能力发展关系，并提出了具体方法．