论作业成本法核算体系的构建

当前我国的企业仍旧使用着那些传统的成本核算制度,而这一制度是针对几十年前计划经济体制下非竞争环境的条件而开发的,那时的企业状况与现在的及不久的将来的迥然不同.因此,作业成本法作为一种先进的能较为客观、正确计算产品成本的成本计算方法,它在我国的运用将是不可阻挡的趋势,因此,作业成本法理论及其在企业中的应用研究既具有理论意义又具有实际意义.文章就是在论述作业成本法基本理论的基础上,对作业成本法应用于实践中所必需的成本核算体系展开研究.     

促进我国装备制造业产业升级的思考

装备制造业是一国国民经济发展的战略性产业,先进的装备制造业,是实现工业化的必备条件,也是衡量一国国际竞争力的重要指标,它决定了一国在经济全球化进程中国际分工的地位。鉴于装备制造业如此重要的地位,文章从装备制造业的现状出发,分析我国装备制造业与发达国家的差距,提出了提高产业规模、促进技术进步、实施名牌战略和重视人才作用等改进措施。     

Comparing Costs and Risks of Retirement Plans for Sponsors

This stochastic simulation analysis compares funding costs and volatilities for private sponsors of traditional defined benefit (DB), pension equity (PE), cash balance (CB), and defined contribution (DC) retirement plans. Plan provisions of equivalent benefit generosity in the different plan types are determined. The modeling includes current funding requirements and practices as well as a comprehensive set of uncertainties in asset and labor markets. The results show that costs and risks for sponsors vary significantly with plan types, investment and funding strategies, and participant demographics. The hybrid PE and CB plans exhibit characteristics of cost efficiency, as in the DB plan, and risk reduction, as in the DC plan, for plan sponsors under conventional investment strategies. These features are more saliently observed in the CB plan, but it is also more difficult to implement effective asset–liability management strategies for it.     

相互制保险公司在我国的实践与发展策略研究

相互制保险比照其他保险组织形式具有保险成本低和管理成本低等优势,引入我国后首先进入了农业保险领域,取得了初步的成效,同时在实践过程中也遇到了阻碍和困难。相互制保险的未来发展有赖于相关法律法规建设和自身管理制度的完善。     

浅谈《高等数学》知识在物理学中的应用

本文主要通过运用高等数学的思想来解决物理问题,阐明了高等数学与物理学之间联系,以提高学生分析问题和解决问题的综合能力。     

新疆企业用工需求与劳动力供给问题调查研究

发展是第一要务，是解决新疆一切问题的基础。中央新疆工作座谈会的召开，19个省市的大力支持，以及中央出台的一系列特殊优惠政策和措施，为新疆大建设、大开放、大发展提供了前所未有的历史机遇。疆内众多企业在此大环境下抓住有利时机，增加订单，扩大产能，千方百计加快发展。此时企业用工需求量也在大幅增加，出现了“招工难”、“用工荒”的社会现象，已影响到企业的生产经营和发展前景。本文立足新疆实际，采用问卷调查的方法，对当前企业用工和劳动力供给状况以及存在的问题开展调查研究，深刻剖析了企业劳动力供给与需求不匹配的原因和症结，并提出政策建议。     

Defensible Space on the Move: Revisiting the Urban Geography of Alice Coleman

This article traces the movement of the concept of ‘defensible space’ from New York City in the 1970s, where it was developed by the Canadian architect/planner Oscar Newman, to London in the 1980s and into design interventions in British public housing in the 1990s, through British geographer Alice Coleman, who acted as an especially powerful transfer agent. In focusing on this urban design ‘concept’ on the move we contribute to existing scholarship on policy mobility and city building in a number of ways. First, we explore an instance of the movement/mobility of a planning concept in a historical period (the recent past) largely overlooked to date. Secondly, we demonstrate that this movement was the result of a disaggregated series of expert knowledge transfers and localized translations of pre‐policy expert knowledge, generated through university‐based research work and networks. We theorize this instance of urban planning mobility by way of the interlinked insights offered by the sociology of science and policy‐mobilities literatures. As this is an instance of university research shaping public policy it also offers an opportunity to reflect upon the meaning of ‘evidence‐based policy’ and the impact agenda in contemporary higher education.     

胜利油田滨二块双低单元综合治理方案及经济评价

在对胜利油田滨二块砂二段油藏的地质特征、注采井网、开发现状进行精细研究的基础上，科学分析了单元双低（采油速度低、采出程度低）的主要原因，提出了一套技术先进的双低治理方案，采用“增量法”进行经济评价表明，该方案不仅技术可行，而且具有较好的经济效益，是低产老油田恢复能力的好办法。