大型造纸机械基础安装工艺参数与控制策略

探讨了大型造纸机械的基础安装工艺中基础测量、基础板安装及无基础板的基础螺栓等安装工艺要领.     

浅谈如何加强会计基础工作

会计基础工作是会计工作的基本环节,加强会计基础工作可以有效规范会计行为、提高人员素质、会计工作水平、信息质量及企业的管理水平。根据会计基础工作的重要性,本文主要分析了会计基础工作的相关内容,并为加强会计基础工作提出了相关建议。     

改进我国会计基础工作的思考

会计基础工作是规范会计工作秩序、提供真实会计信息、维护社会经济正常运行的基础，因此，对会计基础工作进行规范十分重要。本文对我国基础工作现状进行了分析，并对改进我国会计基础工作提出了具体的措施，以此达到提高我国会计基础工作的目的。     

振兴东北“四基地一区”定位的基础分析

文章在对振兴东北四基地一区的相关研究文献进行综述的基础上。对四基地一区的定位进行了分析。主要对振兴东北四基地一区定位的资源基础、产业基础、城市积聚基础、人才积聚基础与协同基础进行了分析，通过数据的分析论证了四基地一区定位的科学性。     

美国企业基础研究投入情况分析

基础研究不可预测、投入大、风险高,通常由国家作为投入主体。然而,美国创新企业也密切关注基础研究,近年来加强了对基础研究的投入。本文在美国企业研发投入整体情况和基础研究投入数据的基础上,分析了企业基础研究支出大幅增加的原因,为我国引导和鼓励企业增加基础研究投入提供参考。     

我国会计基础工作的现状

会计基础工作是会计工作的基本环节，也是经济管理工作的重要基础。我国十分重视会计基础工作，相应制定了一系列规章、制度，以规范会计基础工作，同时加强对在职会计人员的培训，不断提高广大会计人员的基本业务技能，促进了会计基础工作的改善和提高。随着改革开放的深入和社会主义市场经济的发展，许多单位认识到会计基础工作的重要性，把会计基础工作与改善经营管理、建立现代企     

刍议企业会计基础工作规范化

会计基础工作是企业会计工作的基本环节，也是企业经营管理工作的重要基础。会计基础工作的好坏直接影响企业财务信息的真实性、准确性。本文对企业会计基础工作的涵义、重要性、存在的问题及产生的原因进行了简要的分析和探讨，提出了加强会计基础工作的建议，以期为同行业者提供参考。     

加强会计基础工作的现实意义

会计基础工作是会计工作和财政经济工作的基本环节 ,也是经济管理工作的重要基础 ,在我国加入世贸组织以后 ,加强会计基础工作 ,对加快实现会计的国际接轨具有现实意义。我国十分重视会计基础工作 ,为了规范各项会计基础工作 ,建立健全各项会计基础管理制度 ,做到依法记账、算账、报账 ,国家财政部于 1996年 6月制定并发布了《会计基础工作规范》 ,于 1999年 10月 31日修订和发布了《会计法》 ,并采取在职会计人员每年培训等措施 ,为不断改善和提高会计基础工作水平 ,维护社会主义市场经济秩序 ,加强经济管理、提高经济效益起到了一定的作用…     

资产证券化实施的基础条件探讨

本文的贡献在于明确提出了资产证券化技术的实施需要一些相应基础条件的满足 ,并着力论述了资产证券化所需的法律、会计、税收、监管、市场、信用六个基础条件的具体内容。文章最后明确指出市场基础和信用基础可能是制约我国资产证券化技术全面推广的两大约束条件 ,但选择适合的资产品种 ,首先在一些金融业发达、信用基础和市场基础较好的地区 (如上海、深圳、北京等地 )进行资产证券化的试点 ,不仅必要 ,而且可行。无论如何 ,完善资产证券化的基础条件将是全面推广资产证券化技术之前的重中之重。     

高层建筑桩筏基础性状探讨

分析了高层建筑桩筏基础的重要作用,桩筏基础结构特征、受力特性,以及桩筏基础受力等性状进行了深入分析探讨,对计算方法所采用的模型假定进行了阐述,并总结了在桩筏基础的理论分析与设计过程中的体会,指明了高层建筑桩筏基础设计与施工的重点和要求.     

NATIONAL AND SECTOR BALANCE SHEETS IN CONCEPT AND IN PRACTICE

National and Sector Balance Sheets are playing an increasingly important role in economic analysis. This article reviews the actual and potential applications and considers whether there is a case for modifying SNA practice and recommendations to increase the value of the contribution that balance sheets can make to analytical work.
The major sections of the article relate respectively to financial and non-financial items in national and sector balance sheets. In the context of financial items, there is discussion of the perception of what constitutes an individual's total financial portfolio and therefore which items should be included or excluded when assessing the financial assets of the household sector (e.g. various forms of pension entitlement and life assurance). The relevance of marketability is considered as is the possibility of attempting to identify a separate domestic households sub-sector. The other main topic considered in relation to financial balance sheets is the relevance of adopting a single approach to valuation; alternatives are considered in relation to the stock of public sector debt.
So far as non-financial assets are concerned, difficulties arise with the national accounting practice of treating the acquisition of consumer durables and military assets as current expenditure. While it is considered, on balance, best to continue to treat the purchase of consumer durables as current expenditure, though recording the value of the stock of durables outside the main body of balance sheets, it is recommended that "non-fighting" assets such as transport ships and aircraft and hospitals should be treated as capital assets. The treatment of sub-soil assets and the valuation of fixed assets is also discussed.
Reconciling balance sheets with flows data is an essential step if balance sheets are to be fully exploited; some comments are offered on the UN guidelines on this topic.     

金融与区域发展国际研究进展及启示

关于金融与区域发展关系的研究大多沿用宏观金融发展理论的思路和方法来分析金融与区域发展的关系,以两者的因果关系和识别金融促进区域经济增长的机制为重点,往往将区域视为封闭的、孤立的,忽略区域所具有的空间结构属性。而最近一些研究极其强调自地理学的空间视角来研究金融及其与区域发展的关系。这些研究多来自金融地理学领域,一些来自区域金融学领域,文章从金融空间和金融空间与区域发展两个方面评述国际有关研究,在此基础上提出我国需要特别关注的金融与区域发展问题。     

RATIONAL DISINHIBITION AND EXTERNALITIES IN PREVENTION

This article studies a model of disease propagation in which rational and forward‐looking individuals can control their exposure to infection by engaging in costly preventive behavior. Equilibrium outcomes under decentralized decision making are characterized and contrasted to the outcomes chosen by a social planner. In general, individuals overexpose themselves to infection, leading to suboptimally high disease prevalence. The model is applied to study the welfare effects of preexposure prophylaxis, which reduces transmission between serodiscordant couples and causes disinhibition. It is shown that a decrease in the induced infection risks increases disease prevalence and can lead to decreases in overall welfare.     

MEASUREMENT AND DETERMINANTS OF EFFICIENCY AND PRODUCTIVITY IN THE FURTHER EDUCATION SECTOR IN ENGLAND

This study uses data for nearly 200 further education providers in England to investigate the level of efficiency and change in productivity over the period 1999–2003. Using data envelopment analysis we find that the mean provider efficiency varies between 83 and 90 percent over the period. Productivity change over the period was around 12 percent, and this comprised 8 percent technology change and 4 percent technical efficiency change. A multivariate analysis is therefore performed, which shows that, in general, student-related variables such as gender, ethnic and age mix are more important than staff-related variables in determining efficiency levels. The local unemployment rate also has an effect on provider efficiency. The policy implications of the results are that further education providers should implement strategies to improve the completion and achievement rates of white males, and should also offer increased administrative support to teachers.     

OPTIMISM AND PESSIMISM IN GAMES

This article considers the impact of ambiguity in strategic situations. It extends the existing literature on games with ambiguity‐averse players by allowing for optimistic responses to ambiguity. We use the CEU model of ambiguity with a class of capacities introduced by Jaffrray and Philippe (Mathematics of Operations Research 22 (1997), 165–85), which allows us to distinguish ambiguity from ambiguity‐attitude, and propose a new solution concept, equilibrium under ambiguity (EUA), for players who may be characterized by ambiguity‐preference. Applying EUA, we study comparative statics of changes in ambiguity‐attitude in games with strategic complements. This extends work in Eichberger and Kelsey (Journal of Economic Theory 106 (2002), 436–66) on the effects of increasing ambiguity if players are ambiguity averse.     

CORPORATE GOVERNANCE AND VOUCHER BUY-OUTS IN RUSSIA

This paper examines the issues which may create pressures and incentives to introduce efficiency-enhancing governance structures in enterprises which are privatized through voucher schemes in Russia. These pressures emphasize the need to view buy-outs created on privatization as transitory organizational forms with a three-stage process being suggested as the most feasible for developing governance mechanisms which produce efficiency gains, The paper uses illustrative case studies of the first major enterprises to experience post-privatization ownership changes.     

GOVERNANCE AND VERTICAL INTEGRATION IN TEAM SPORTS

Antitrust law distinguishes vertical and horizontal restraints. A horizontal restraint is one which exists between competing firms supplying rival products in a market, and a vertical restraint is one which exists between firms that jointly contribute to supplying a particular product in a market. Horizontal agreements receive much closer antitrust scrutiny because they often enable firms to limit competition at the expense of consumers, while vertical restraints may be legal or illegal depending on whether they tend to enhance or reduce competition or the exploitation of market power. This paper argues that there are important vertical restraints that operate in sports leagues which have been mostly neglected in the literature but have a significant impact. We focus on intraleague restraints, where member clubs of a league agree to control the organization of league competition, and interleague restraints, where horizontal agreement such as the Reserve Clause relies on agreements not to compete for players competing in senior or junior leagues. ( JEL L83, L42, L44)     

GENDER DIFFERENCES IN VOCATIONAL SCHOOL TRAINING AND EARNINGS PREMIUMS IN TAIWAN

Abstract

International capital mobility and economic restructuring have brought training and skills acquisition to the forefront of policy dialogues. Taiwan has gone beyond most countries in promoting vocational education and setting strict quotas for schooling. Although the education plans do not have separate targets for men and women, they have gendered outcomes. Estimates of earnings premiums using ordinary least squares and quantile regression techniques indicate that only men have gained consistently higher premiums from vocational school compared to general schooling. Women who were denied access to the university system have forgone college premiums that exceed those of men. Also, the commerce track, in which women cluster, yields an earnings penalty compared to general schooling, while the technical track, in which men predominate, yields an earnings premium. Policy reforms based on relaxing education quotas and enforcing equal opportunity legislation would provide women with more rewarding education and career options.     

GROWTH AND CYCLES, IN THE MODE OF MARX AND SCHUMPETER

I propose a theory of endogenous growth and cycles under competitive conditions. Firms choose how many workers to hire, how much to invest, and which technologies to use. New capacity, embodying labor-saving technologies, is costlier than old one but allows for a lower wage bill. The interaction between labor-saving innovations and changes in the relative price of labor is the source of growth cycles.     

CREDIBILITY AND STRATEGIC LEARNING IN NETWORKS

We analyze a model of diffusion in a fixed, finite connected network. There is an interested party that knows the quality of the product being propagated and chooses an implant in the network to influence other agents to buy. Agents are either “innovators,” who adopt immediately, or rational. Rational consumers buy if buying instead of waiting maximizes expected utility. We consider the conditions on the network under which optimal diffusion of the good product with probability 1 is a perfect Bayes equilibrium.