怎样收集和编写档案利用效益事例

近年来,一些档案部门及大中型企业,收集和编写《档案利用效益事例》,集中宣传开发利用档案信息资源取得的可喜成果。但由于没有统一要求,收集和编写的事例,有的过于简略,有的华而不实,失去了可信性和说服力,影响了宣传效果。为了做好这项工作,我认为应当坚持以下三点: 1、必须真实。收集事例必须真实,有根有据,有出处。一是档案馆、室《利用效果登记簿》中记载的事例是真实的。这里记载的事例有档案工作制度作保证。二是档案馆。

集邮与邮学

随着人们文化生活的日益丰富,集邮活动越来越为广大人民群众所喜爱,邮学亦随之而起。

富兰克林的十三条道德准则

富兰克林的十三条道德准则１．节制：食不过饱，饮不过量。２．静默：与人无益者不言，禁琐屑之谈。３．秩序：置物有定位，做事有定时。４．决断：决定做所要做之事，不屈不挠。５．俭朴：不费钱，费钱应在与自己和他人有益事上。６．勤劳：爱惜光阴，应做有用之事，不为...

EFFECTIVENESS OF REGIONAL TOURISM INTEGRATION—Case of Quadrangle Economic Cooperation Zone in Great Mekong Region

The Quadrangle Economic Cooperation Zone in Great Mekong Region, where the Golden Triangle is located, is composed with the border areas of China, Laos, Thailand and Myanmar. The poorest and inaccessible remote Golden Triangle now faces the opportunity to develop and participate in the global economic system. Not only has the traditional border tourism between two countries in this region been growing rapidly and various tourism products cross the regions also have been developed. The article attempts to explore the multiplier effects of tourism on regional cooperation. These consequences of tourism cooperation take effect through the infrastructure improvement, facilitation of the flee movement, improvement of communication and promotion of the alternative economy. The study also points out the unexpected negative consequences to limit its role as a regional cooperative engine due to the lack of consideration of the dual economic and social structure in tourism development. The special attention should be drawn to consider the limited benefits for the marginalized community, the high transaction of the social costs related with the drug tourism and sex tourism. The paper calls for more rigorous cooperative regional plans and policies to the complexity of tourism development in this region.

Analysis on the Cy-Pres Doctrine in the Public Benefit Trust

Public benefit trust is of great significance to the development of social public welfare, and the cy-pres doctrine as a special principle of public benefit trust, plays an important role in protecting the continuation of public benefit trust, and the realization and reasonable use of high-efficiency trust properties. In this paper, therefore, the origin, establishment, and development trend of the approximation principle as well as its current legislative situation in China are studied, and also its applicability of the Cy-Pres doctrine in China＇s public benefit trust is briefly evaluated, so as to further deepen the understanding of the Cy-Pres doctrine and develop the public benefit trust undertakings in China.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

The Impact of Turnover Ratios on Jordanian Services Sectors＇ Performance

Profitability ratios are a group of financial ratios that indicate how much profit a business is earning within a certain context, while asset utilization ratios indicate how efficient a business is in operating its assets to generate cash. The difference between profitability ratios and turnover ratios is the fact that turnovers are more specific. While profitability ratios measure overall performance in terms of profits, asset utilization ratios focus on specific measurements within the business） We conduct this study to verify the impact of turnover ratios on Jordanian services sectors＇ performance during the period from 2009 to 2012. The study showed that there is no significant impact of turnover ratios on Jordanian services sectors＇ profitability, and by testing the main and sub hypotheses, the study revealed that there is no significant impact of turnover ratios on Jordanian services sectors＇ return on assets （ROA）, there is no significant impact of working capital turnover on Jordanian services sectors＇ ROA, there is no significant impact of total asset turnover on Jordanian services sectors＇ ROA, and there is no significant impact of fixed asset turnover on Jordanian services sectors＇ ROA. Also, the study showed that there is no significant impact of turnover ratios on Jordanian services sectors＇ return on equity （ROE）, there is no significant impact of working capital turnover on Jordanian services sectors＇ ROE, there is no significant impact of total asset turnover on Jordanian services sectors＇ ROE, and there is no significant impact of fixed asset turnover on Jordanian services sectors＇ ROE. Moreover, the study concluded that the educational services sector has the lowest working capital turnover and healthcare services sector has the highest. In addition, we find that the hotels and tourism sector has the lowest total asset turnover ratio, while the utilities and energy sector has the highest and that the hotels and tourism sector has the lowest fixed asset turnover, while the utilities and energy sector has the highest. The transportation sector has the lowest ROA and technology and communication sector has the highest. Finally, we find that transportation sector has the lowest ROE and the technology and communication sector has the highest.

Military Threats to Terrestrial Resources Not Restricted to Wartime： A Case Study from Guam

The onset of construction and personnel transfers to the islands of Guam and Tinian present a case study in which peacetime military operations threaten conservation of environmental resources. The planning process indicates land conversion, increased population, and invasive species arriving in the midst of increased imports are among the major impending threats, especially to terrestrial biological resources. We discuss historical events that have marginalized the contributions of local stakeholders, mistake-ridden planning processes revealing inadequate efforts to safeguard the environment, and compelling evidence that predicts a trajectory targeting imminent damage of terrestrial resources. We contend these developments present a case study within the ecological ethics discipline whereby peacetime military operations push conservation of the environment to the sidelines in the name of national defense. We conclude that conservation of environmental resources is not ancillary to national security, it is integral. Wartime military damage to natural resources is unavoidable, therefore, peacetime military operations should embrace conservation priorities to a greater degree.

A New Criteria to Apply Weight-Dependent CATSthr to Cost-Benefit Analysis within the Framework of IMO EnvironmentaI-FSA Studies

The purpose of this paper is to investigate reasonable cost benefit criteria within the framework of environmental formal safety assessment （FSA）. In this study a statistical analysis of oil spill data was carried out based on the report of International Oil Pollution Compensation Funds. According to the statistical study of actual oil spill from tankers, it is found that collisions and groundings are the most probable causes of the oil spills from tankers. Probability distributions of costs of oil spill and oil spill amount are investigated, and a non-linear regression formula between costs of oil spills and oil spill weight are derived. Using the regression formula, an oil spill weight dependent CATStm （Cost of Averting a Ton of oil Spilt） is proposed. Moreover in order to apply the weight dependent CATSthr to cost benefit analysis （CBA）, a new cost-effective criterion is newly proposed with considering its concrete application to environmental FSA.

Corporate Reporting： An Integrated Approach to Legitimacy Claims

With the increasing pressure on companies to engage in corporate social responsibility （CSR）, it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to ＂disconnected reporting＂. The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as ＂an issue of integration＂ and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies （e.g., Klynveld Peat Marwick Goerdeler （KPMG）, A4S, PricewaterhouseCoopers （PwC）） seem to support this position, arguing that integrated reporting is ＂the way forward＂. Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.

Addressing On-board Assaults and Driver Health and Well-Being： A Voluntary Professional Association＇s Approach

This paper provides an account of how a voluntary professional association （or industry representative body） in Victoria, Australia, led a whole-of-industry response to an alarming increase in on-board assaults on bus drivers by passengers, and the resulting impact on drivers＇ health and well-being. Influenced by literature and guided by the results from two commissioned research pieces, the association developed and implemented a five pillar strategy to address these issues. A stakeholder perspective was adopted to develop the strategy in order to ensure high relevance and value by being as inclusive as possible across the entire industry, and agency theory underpinned the association＇s implementation of the strategy. It is hoped that this case study exemplar will assist increase the productivity and social capital of an industry. others in utflising theory for policy change with a view to

Evaluating Board Roles Performance in Adopting Corporate Social Responsibility （CSR） Practices

The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility （CSR） practices. This paper examines directors＇ perceptions of the three main roles： monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors＇ roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors＇ perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders＇ expectations of CSR practices.

Public Deliberation in an Age of Visibility： Political Communication Analysis in Mexico

This paper reviews the importance of visibility in public deliberation in the theoretical construction of political communication. Political communication is the area that study social and political interactions of actors through discourses and practices within the public sphere. The social and political actors manage their public appearances in an exercise of visibility, allowing deliberation of public affairs. In recent years, Mexico has been a relevant case of study for understanding the opening of media into the public discussion of governmental affairs. As an example, this paper presents an analysis of public deliberation in the city of Quer6taro, Mexico. This study analyses political participation and openness of media, based on the concepts visibility, public sphere and citizenship. The analysis was built on the idea that the press concentrates most of the issues of public interest and that it reflects actors and arguments given for deliberation. In a qualitative approximation, we analyzed the discourses published in four journals and developed an analytical framework that illustrates the levels of access and visibility of a variety of political and social actors. This exercise demonstrates the importance of the concept of visibility in public deliberation and the media as managers in the current configuration of political communication.

Review of International Accounting Standards Board （IASB） Proposed New Conceptual Framework： Discussion Paper （DP/2013/1）

The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.

A Study on the Capital System Reform Tendency of Chinese company

This paper will analyze the history and evolvements of capital system in order to grasp the tendency of capital system reform. Managers should give more attention to the establishing of reform institution and the supervising of company capital system＇ s operation in the process of reform. Managers should also attach great importance to the third party and creditors when they value the interests of shareholders. It is imperfect to only emphasis or value the interests of the shareholders or the third party and creditors. In addition, creditor＇ s self-protection of civil action should obtain much more approaches in the process of reform.

Board Characteristics and Firm Performance

Based on agency theory, the importance of corporate governance is to reduce agency conflicts between those who control and those who own the residual claims in a firm. In other words, corporate governance as a mechanism helps to align management＇s goals with those of the stakeholders that are to increase firm performance. Since, the value creation of corporate governance can be measured through the firm performance; the aim of this study is to answer this question： ＂is there any relationship between corporate governance and firm performance？＂ Therefore, the four board characteristics that are of interest in this study are board independency, CEO duality, ownership structure, and board size. Based on a randomly selected sample of companies listed on Bursa Malaysia and applying the linear multiple regression as the underlying statistical tests, it is found that CEO duality has a negative relationship with firm performance---Return on Equity （ROE） and Return on Asset （ROA）, but there is no significant relationship among board independency, board size, and ownership structure as independent variables and firm performance as dependent variable.

Advanced Methods of Evaluating Benefits from Improved Flood Immunity in Queensland

The regular occurrence and the high costs of flooding to both road agencies and communities is a strong impetus to investigate the methodologies applied to evaluating flood immunity road projects. Very little literature exists on methods of evaluating the benefits of improving flood immunity through better road infrastructure. This paper attempts to address some of the numerous issues hindering the accurate evaluation of flood immunity road projects. The methodologies presented in this paper are designed to evaluate benefits that are not normally included or not fully considered in evaluations; such benefits include reduced flood related road accidents, costs of not travelling during the closure period and additional costs from unanticipated flood events. A key focus of the paper is the consideration of the evaluation of improved flood immunity from a network perspective rather than the typical approach of evaluating flood immunity projects in isolation to each other. The application of the proposed methodologies is demonstrated with a hypothetical example of a typical rural network subjected to regular flooding. The results of the analysis, conducted using the proposed methodologies, reveals that the currently applied methodologies account for less than half the likely value of benefits of a package of projects that will prevent the complete isolation of communities during serious flood events.

Study on the Complexity of Space Military System

Open complex giant systems and it＇s methodology： meta synthesis from qualitative to quantitative approach was proposed by Chinese scientists in the early 1990. Space Military Systems is an open complex giant system, which is discussed in details from the point of view of systematology in this paper. The hall for workshop of meta-synthetic engineering can be the methodology for studying Space Military Systems and it＇s relevant problems solving.