Abstract:Evaluating the extent of efficient effort to enhance the R&D comprehensive strength of High College is more important than evaluating the R&D comprehensive strength of High College itself. The binary relative evaluation method, which can eliminate the effect from the objective situation of High College and really represent the extent of subjective effort when to enhance the R&D comprehensive strength of High College, is put forward in this article.

Abstract:What the query sub system of a information system provide is large amount of original data, but data is not information, the regularity and rule hiding in data is the information which is useful for decision making. So the data mining technology, which can discover these regularities and rules from data automatically, is an important method of realizing intelligent decision support system. Mining characteristic rules in relational databases is an important content of data mining. Many of current methods of data raining can discover the characteristic rules related to a specific concept，but they are not effective for flexible query．This problem can be solved by using attribute—oriented induce algorithm ，but this algorithm can not guarantee the optimum precision of rule．In this paper，by integrating the theory of rough sets，a method of measuring the rough—degree of data set is presented，and a new attribute-oriented induce algorithm of mining characteristic rule is developed，which is not 1imited by the condition of query．The characteriatic rule mined by this algorithm can describe the characteristics of a concept effectively．On the basis of this new algorithm．a SQL—like language of querying characteristic rule is deslgned，which can make the interaction between user and system more convenient．

Abstract:In this paper we develop a new estimating and testing procedure on the cointegrated relationship among nonlinear long memory time series by the means of neural network technique. Monte Carlo simulation is also presented to illustrate the application value of the new method. Furthermore, based on the ergodic theory of Markov process we analyze the stationary distribution of network residual series, and prove the efficient conditions under which the unique asymptotic stationary distribution exists.

Abstract:Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing. The specialized nature of most accounting research forces a tight focus on specific functions of accounting in narrowly defined environment. The rule of accounting in valuation of securities, in providing information for evaluation performance, and in motivating numbers of an organization are three such function. Also detailed study of these specific function is important,we stress the point that essentials of modern accounting lie in accountability，and so specific function s of accounting only reflect the essential needs of accountability．Based on the above mentioneel，we discuss the major isues in the domain of mod ern accounting，and point out specific research topics in financial accounting，management accounting，financial auditing and management auditing respectively．In addition，we propose that the western research method of“field study”should be used for reference in the native accounting research which is geared to the needs of the future．

Abstract:By the tremendous development in science and technology and the acceleration of globalization,there appears new management theory and practice compared with the traditional ones.This paper illustrates the new tendencies in strategy, knowledge economy and knowledge workers, the popular application of internet, the new requirement in competence for senior managers, and close to customers.

Abstract:Based on the behavior analysis of economics, this paper first proposes strict definitions for option writing price, buying price, and fair price in the framework of robust control. Then a closed solution for the value function of the dynamic game is derived by solving the corresponding Bellman equation. Finally explicit expressions for the option price and the hedging strategy are obtained, and comparisons are made between this option pricing method and the traditional stochastic method. The advantages of this option pricing method include：the hedging cost is lower than that of the traditional method ，and the hedging strategy doesn’t require continuous trading，and the infinite divisibility of stock shares while the traditional method does．

Abstract:In recent years, core competence of corporation has been widely concerned by management theorists and practitioners. This paper systematically discusses the theoretical sources of core competence of corporation in detail. The authors argue that strategic management theory, economic theory, knowledge economic theory, and innovation theory all contribute to the formation of core competence theory. Then, this paper reviews the existing concepts of core competence of corporation in detail. Based on this,the logic structure of core competence is discussed．A new concept framework of core competence is advanced．The authors argue that core competence is a system constituting of competence component and competence architceture．It is also a hierarchy system including busines environment，corporation，subject，technology，product，and core product subsystem.

Abstract:Based on the theory of resource based competitive superiority, the impact of information systems technology on the core competence of firms is investigated in the paper. First, the course of the form of core competence in a firm is discussed. Then the possible application domain of information systems technology is analyzed according to the each phase of the form of core competence.

Abstract:This article divides the entreprenurial incentive mechanism to obvious incentive and implicit incentive based on the basic function of the entrepreneurial incentive mechanism.Then,the article deeply studies the implicit incentive to managerial entrepreneur and the governance to the entrepreneurial distribution behavior under the circumstances both playing the role of the social restrict mechanism and not playing the role of the social restrict mechanism.

Abstract:In this paper, the data of 16 vocations in the industry of Tianjin are dealt with by principal component analysis, cluster analysis and factor analysis. As a result, the first principal component is regarded as the measure of the scale vocation, and also the second principal component is considered as the measure of efficiency. Additionally, the order of them is presented in the paper. The economic efficiency, the scale of vocation and the connotation of common factor implied by the variables are obtained by principal analysis and factor analysis．The hierarchy of the vocation devdopment is acquired by cluster analysis．

Abstract:In this paper, we propose a conceptual framework of collaborative conversation activities and discuss its application in an implementation of a case study groupware system. The model is an abstraction of real conversation activity and is the basis for implementation of the computer based groupware information systems. Though this research is just in its infancy, we find that it is possible to be used for describing relatively complex group activities-the behavior and the relationships of the members in a conversation．With the guidance of the framework，a system engineer ean represent the structure of the conversation and can implement the real system in short period using powerful system developing too1．

Abstract:This paper is concerned with optimal portfolio selection under influenc of the capital structure. Some relation between capital structure and an optimal portfolio are explored. Based on these relations, we sutdy action of the capital structure and trail of the market portfolio selection under influence of the capital structure. This provides a method for the market portfolio selection under any fixed capital structure

Abstract:Organizational Learning is one of the most important core competences of a company. The current organizational learning models and their shortcomings have been analyzed, and a new revised model has been put forward in this paper. Based on the model, the organizational learning disabilities and the tools to solve them have been discussed in detail. Finally, two cases has been investigated to clarify readers' understanding of the above process model of organizational learning .