Value management and common accounting performance measures for corporations

Management is aware that the value of firms is the ultimate measure of company performance. However, management has been using common accounting measures as an operating guide because the linkage between operational planning and value is vague and complex and, therefore, difficult to apply. Managers need to have clear targets and performance measures to track progress. This paper examines if a set of common accounting performance measures are linked tightly to the overall value of the firm. An abductive learning network (ALN) approach, an artificial intelligence technique, is used in this research because an ALN approach is non-parametric and can capture a subtle dynamic relationship between input and output variables, which is not obvious in linear statistical analysis. Empirical results show that an ALN model is very effective in synthesizing the value of the firm using six common accounting variables. The results also provide four strategic variables that can be used for devising strategic and operating plans to maximize the value of firms.     

提高网络教学效果的方法浅析

中国的网络远程教育目前也正处于蓬勃发展的阶段,各种远教机构如雨后春笋般涌现。但在远教课程向网络转型的过渡时期,难免会有各种不尽如人意的地方。设计不够贴近学生、缺乏师生互动和技术运用的片面与僵化等是很多网络课程常有的通病。如何在课程设计上进行改进,使网络课程更具人性化,真正实现以学生为中心,是中国网络教育更上一层楼的关键问题之一。     

城市环境的影响与作用

揭示了城市环境的基本性质的基本特征，研究了城市环境对人的心理影响和生理影响。指出城市环境建设不公要满足人的物质需要，还要满足人的精神需要。     

构造性神经网络在测井岩性识别中的应用

测井岩性识别是石油勘探中十分重要的基础工作,准确的岩性识别结果可以为勘探和开发提供可靠的依据。人工神经网络方法可对复杂的高维数据进行非线性映射,在模式识别领域得到越来越广泛的应用。针对传统的BP神经网络算法存在收敛速度慢、隐层数以及隐层节点数难以确定等缺点,研究了一种构造性神经网络学习算法---级联算法（Cascade Correlation Algorithm,简称CC算法）及其在石油工程中的应用。采用该算法对甘肃镇原-泾川地区进行岩性识别研究,通过与BP神经网络的识别结果进行比较,体现出构造性神经网络的优越性。     

Stable Oxygen and Carbon Isotopic Compositions of Lates stappersii Otoliths from Lake Tanganyika,East Africa

In this study, we measured growth trends in oxygen and carbon isotopic ratios in whole sagittal otoliths from three adult centropomid fish (Lates stappersii) from each of three sub-basins of Lake Tanganyika, East Africa. Sampling density was 20 to 50 samples per otolith. Both δ¹⁸O and δ¹³C values increase with age. The δ¹⁸O data suggest that otoliths were precipitated near the expected equilibrium with the ambient environment (ca. +3.5‰) and support a migration pattern from surface waters during larval stages to deeper waters (40 to 80 m) for mature fish. Relatively high δ¹⁸O values in the southern sub-basin are consistent with cooler temperatures in the region during seasonal upwelling. The δ13C increase from otolith core to edge is large (up to 4‰) and is interpreted as due to ontogenetic changes in diet and contributions from a decrease in the proportion of respired CO₂ incorporated into otolith carbonate as metabolic rates of the fish dropped with maturity. The data seem to successfully reveal life strategy and migration patterns of L. stappersii, document regional differences in lake conditions, and provide a record of temperature within the water column during which the fish lived. Higher resolution studies and analyses of historical samples could be used to constrain modern and past growth patterns, and to reconstruct past temperature gradients and productivity patterns in the lake.     

Inference and learning in hybrid probabilistic network

This paper proposed a novel hybrid probabilistic network, which is a good tradeoff between the model complexity and learnability in practice. It relaxes the conditional independence assumptions of Naive Bayes while still permitting efficient inference and learning. Experimental studies on a set of natural domains prove its clear advantages with respect to the generalization ability.     

电子商务环境下的组织变革探讨

从变化的环境出发，论述了组织与环境的关系，分析了电子商务在组织变革中的作用以及组织变革的规律，进一步研究了适应这种环境的虚拟组织的组成、管理特性和运作平台。     

Research and Design of Network Management Construction Based on Mobile AGENT

The technical characters of mobile agent （MA） originated in the distributional artificial intelligence domain is introduced. A network management construction based on agent （NMCA） is then proposed. The NMCA structure features are elaborated in detail. A prototype design of NMCA is given by using the jKQML programming. The establishment of NMCA platform will be helpful to reduce the correspondence load of network management and improves the efficiency and the expansion ability of network management systems.     

网络环境下高校图书馆期刊资源建设与发展

本文根据电子期刊的定义、特点及图书馆期刊工作所需要面对的问题，就高校图书馆网络环境下期刊工作的设施规划、资料收集、信息开发及读者培训等多方面内容进行了简单探讨，并就如何应对网络环境下图书馆期刊工作的变化提出建议。     

互联网下会计信息系统内部控制研究

网络会计给企业带来利益的同时 ,也给企业内部控制带来新问题。讨论了建立适应互联网环境下会计信息系统的内部控制 ,其措施应基于企业内部和外部的组织与管理、系统开发及网络系统安全控制等方面的问题