人力资源会计研究中若干问题探析

简述了人力资源为企业的一项无形资产,及人力资源会计账户设置应遵循的会计原则等内容,并对人力资源会计的客观计量方法作了探讨。

Sense Estimation and Instrumental Evaluation of Fabric-Evoked Prickle

In this paper, the mechanism of fabric-evoked prickle is discussed, which indicates that the mechanical stimuli aroused by the fiber ends on the fabric surface to the skin-sensory receptors are responsible for prickle. The factors influencing the intensity of prickle are specialized and anatomized. Several means of sense estimate, including the corresponding statistical measures, are described. A few groping objective methods of evaluating prickle are analyzed, including the testing principles, the advantages and the disadvantages. At last, a new concept is proposed on the objective evaluation of prickle.

边缘范畴表达:以“半个NP”为例

“半个NP”是多义构式,可以表达客观计量和主观认识两种语义功能,在形式上有一系列差异。过往研究只关注到客观计量,而对主观认识鲜有关注。本文基于构式语法和认知语言学的范畴观,探讨“半个NP”表主观认识的认知理据。研究认为,主观认识中的NP凸显内涵属性,具有原型效应,这有别于客观计量中的NP凸显外延指称。作为构式,“半个NP”的构式义可以归纳为“对客体属性的认知介于NP和非NP之间”,即客体是NP范畴的边缘成员。从客观计量到主观认识是构式化过程,机制是主观化和范畴化。研究发现,对边缘成员的范畴化能力也是我们的一般认知能力,英语与汉语有内在的认知一致性。