浅析作业成本法的应用

在阐述作业成本法概念及实施意义的基础上,就作业成本法的成本计算程序,作业会计对传统会计成本现的突破,实施作业成本法应注意的问题进行了探讨。     

Making the abstract concrete: The role of norms and values in experimental modeling

Experimental modeling is the construction of theoretical models hand in hand with experimental activity. As explained in Section 1, experimental modeling starts with claims about phenomena that use abstract concepts, concepts whose conditions of realization are not yet specified; and it ends with a concrete model of the phenomenon, a model that can be tested against data. This paper argues that this process from abstract concepts to concrete models involves judgments of relevance, which are irreducibly normative. In Section 2, we show, on the basis of several case studies, how these judgments contribute to the determination of the conditions of realization of the abstract concepts and, at the same time, of the quantities that characterize the phenomenon under study. Then, in Section 3, we compare this view on modeling with other approaches that also have acknowledged the role of relevance judgments in science. To conclude, in Section 4, we discuss the possibility of a plurality of relevance judgments and introduce a distinction between locally and generally relevant factors.     

土木工程专业大学生综合素质与创新能力的培养

要培养土木工程专业大学生的综合素质,必须重视基础知识,改革考试方法,强化实践环节,注重思维能力和技能的训练,建立科学的创新能力培养体系,形成创新型教与学的良性循环。     

供应公司信息系统的设计与开发

本文阐述了汽车供应公司管理信息系统的设计构思，并就系统硬件、软件配置及应用软件的开发进行了较为详细的论述     

CIMS环境中的一个知识型数据库

本文分析了ＣＩＭＳ环境中软件及硬件管理方面的问题，设计了一个搜集各种知识的知识型数据库，并以注塑模具为研究对象，研究并搜集模具设计、制造过程中生成及应用的知识．     

人防工程在主体施工阶段容易出现的质量通病及预防措施

人防工程在主体施工中,由于施工人员审图不清,对施工技术规范不熟悉,从而导致出现质量问题。以晋中万科朗润园·文苑项目为工程实例,就人防工程在主体施工阶段容易出现的质量通病及预防措施进行了阐述,为今后类似工程提供依据和借鉴。     

西藏民事习惯研究述评

为推进对西藏民事习惯的甄别和研究,形成国家法与西藏民事习惯的良好互动,推动国家法的统一适用,文章从历史法制研究、基础理论研究、专题研究三个维度归纳分析了西藏民事习惯的研究现状,从中反思,认为存在基础概念模糊、重历史轻现实、突出整体性忽略特殊性三大问题,明确指出民事习惯法是国家通过一定方式赋予了民事习惯以国家强制力的国家法。以西藏目前仍然存在的民事习惯作为调查研究的新起点,且以各因素类似的小区域为单元进行民事制度整体调查,以此弥补当前西藏民事习惯调查研究的不足。     

Best linear unbiased disaggregation of annual GDP to quarterly figures: the case of Malaysia

Long series of quarterly GDP figures are still not available for many countries. This paper suggests an empirical procedure adapted from Chow and Lin (1971) to derive quarterly estimates from annual GDP figures and produces quarterly GDP by sectors for Malaysia from 1973Q1 onwards. A comparison of these estimates with some univariate interpolations using published quarterly figures for recent years show that the use of related series can produce substantially superior estimates of GDP compared to univariate methods. The data set is available from the authors. Copyright © 1998 John Wiley & Sons, Ltd.     

数字化参考服务的构建与维护

数字参考服务已成为当前影响中国图书馆发展的热点问题之一。在分析国外数字化参考服务遇到的问题及原因的基础上,探讨了数字化参考服务的工作流程、创建步骤,以指导我国数字化参考服务健康运行。