What causes K-waves?

This commentary on the Devezas-Corredine paper raises three questions: how do we think and how do we need to think about K-waves, what causes K-waves in the Devezas-Corredine model, and in what sense do social and biological factors add to a better understanding of large-scale structural changes in the world economy.     

The IAS/IFRS application on the intangible assets of non-listed companies

With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.     

The distinction between commercial and non-commercial bus services in Germany: Given by nature?

German public transport services by bus are characterized by a regulatory framework that distinguishes between commercial and non-commercial services. Contrary to the apparent views of legislators, this paper shows that costs and revenues are not the only parameters determining whether or not operators are able to provide services in a commercially viable way.Apart from the local characteristics of the specific service, we show that the classification of services as commercial versus non-commercial is determined in large part by the public transport authorities that set minimum quality standards to be provided by operators. Our analysis shows that the authorities awarding the contracts in some cases affect market organization significantly depending on how they make use of this power. Furthermore, market organization differs substantially with respect to the awarding structure and the contractual relationships, thus creating a challenge for operators and authorities in an embryonic market.     

毛泽东《在延安文艺座谈会上的讲话》的经典意义与现实意义

毛泽东《在延安文艺座谈会上的讲话》的经典意义在于阐发了丰富的文艺理论,内容包括革命文艺与社会政治革命的关系;文艺的人性与阶级性,文艺与广大人民大众的关系;文艺作品与社会生活的关系;文学艺术家的立场、态度与世界观;文艺作品的创作方法和创作过程;文艺的内容与形式、风格与流派;文艺的普及与提高;文艺的民族形式及发展创新;文艺批评及其政治与艺术标准等。毛泽东文艺思想的许多基本论点对当代文艺工作仍有指导意义;应对这些论点加以改进和完善以建构起新时代的文艺理论。     

Analyzes on overseas investment way of the oil-gas field enterprise

Investment overseas for Chinese oil and gas enterprises can help them find more stable sources of oil, diversify oil import, and disperse oil supply security. It is an important means of oil security and also can enhance oil company＇s international competitiveness. Selection of the pattern plays an important role. So while making decision, investment pattern＇s features and influencing factors must be considered.     

功率超声场对A356半固态微观组织形成的作用机理

根据功率超声工艺制备A356铝合金半固态浆料实验结果，探讨在功率超声场作用下，A356铝合金半固态凝固过程中初生α-AL相细化和球化的机理。从合金的微观结晶过程描述了浆料中的形核和晶体的长大在超声场作用下的改变，提出了超声效应对合金凝固过程的综合影响。     

Competitive selection, self-organisation and Joseph A. Schumpeter

Post-Schumpeterians have tended to use biological analogies to understand economic evolution, in contrast to Schumpeter himself. In this paper it is argued that the biological analogies used tend to be outdated and that Schumpeter espoused an intuitive understanding of the evolutionary economic process that is closely related to modern conceptions of self-organisation, suitably adapted for application in socioeconomic systems. Using a self-organisation approach, competition can be understood without recourse to biological analogy, in terms of general systemic principles that operate in the presence of variety. Viewing economic evolution in terms of complex adaptation in self-organising systems yields nonequilibrium and nonlinear perspectives that parallel Schumpeter's own intuitions, reinvigorating them as the basis of evolutionary economic thinking in the new Millennium.     

Boarding the Aircraft: Trust Development Amongst Negotiators of a Complex Merger

We explore trust development in the context of an international merger negotiation. Based on in‐depth interviews with chief negotiators of the Air France–KLM merger, we contribute to existing theory by showing that trust develops in three interrelated domains: personal, process, and outcome. Progressively, trust develops in all domains on the basis of antecedents that differ between phases and domains. Distinguishing between different domains facilitates analysis of trust asymmetry and the coexistence of trust and distrust, as well as the influence of trust in interorganizational relationships.     

CORRECTING FOR SAMPLING BIAS IN EDUCATION PRODUCTION FUNCTIONS

Sample selectivity bias arises in the estimation of education production functions when the process of selecting the sample is not independent of the value of the dependent variable. In this study, the dependent variable was a student's retention of microeconomics knowledge after a period of 6 weeks following the final examination. Potential sampling bias arises from a student's decision to participate or not to participate in the research. Results obtained from the Heckman selection model indicated minor sampling bias. Student ability and the male dominance in economics performance were overestimated in the OLS model. Student effort was underestimated.     

国际税务会计模式比较研究及对我国的启示

世界范围内大致形成了三种不同的税务会计模式,即财税完全独立的税务会计模式、财税完全同意的税务会计模式和财税相互协调的税务会计模式,本文选取了三种模式的代表国家美国、法国和日本作为研究对象进行比较分析。通过对三国会计环境的分析以及结合当前国内外经济发展形势指出我国税务会计的发展路径并为完善我国税务会计带来一点启示。