基于新区的自主创新平台构建路径研究

在竞争日益激烈的今天,高新区越来越关注园区内企业的自主创新。高新区构建自主创新平台,对于提高园区经济发展和园区企业的国际竞争力有着重要意义。通过对高新区自主创新平台类型与特征的分析,从整体功能和具体功能角度分析了其构建的必要性,提出了高新区自主创新平台的构建路径。     

Coping with Stress in Outdoor Recreational Settings: An Application of Transactional Stress Theory

This study uses a transactional model of stress and coping as a way to understand how outdoor recreationists deal with negative setting elements during a recreation experience. Within the transactional model, coping behaviors can be viewed as the result of on-going transactions among personal and environmental factors, perceptions of threat or stress, and the perceived effectiveness of coping strategies. The current study focuses specifically on the relationship between reported levels of stress and the types of coping strategies used by recreationists in Glacier National Park. Findings suggest that certain behavioral and cognitive coping responses to stress are associated with different levels of reported stress. Specifically, respondents with lower levels of stress were more likely to engage in certain cognitive adjustments to cope with detracting situations. Respondents reporting higher levels of stress were more likely to engage in either direct action aimed at changing the environmental conditions or are displaced entirely from the recreational setting. In addition to these primary findings, the study discusses the range of coping behaviors employed.     

Econometric modelling in the presence of evolutionary change

A methodology is offered which can be used to construct an econometricmodel in the presence of structural change of an evolutionarytype. The theoretical basis for such modelling is drawn fromthe self-organisation approach and operationalised in the contextof the logistic diffusion growth model. The latter is augmentedto allow for the impact of exogenous effects upon both the diffusionrate and boundary limit. We show how the hypothesis of augmentedlogistic diffusion can be falsified using econometric methods.An illustrative case study is used, namely the growth and declineof Australian Building Society Deposits. With the aid of thisexample, it is shown how the approach could be of use to botheconomic forecasters and regulators in conditions of structuralchange where conventional econometric methods are often inappropriate.     

C语言指针在数据结构中的妙用

指针既是C语言的特点,也是C语言的重点和难点。用得好,可以简化、优化程序;用不好,不但程序出错,还可能影响整个计算机系统的运行。从四个方面提出了C语言指针在数据结构中的巧妙使用,从而增强模块功能、提高程序的时间和空间性能、提高了模块的安全性、可靠性和独立性。     

上海文化贸易发展的瓶颈与路径选择

“十二五”期间是我国文化产业发展的重要战略机遇期，文化贸易对国民经济的带动作用日益凸显。作为全国文化产品和服务出口的前沿阵地，上海文化贸易在快速发展的同时，仍存在规模偏小、结构不合理、贸易流向单一和贸易主体实力不强等问题。同时资金短缺、强势品牌缺失、专业人才匮乏、政府支持力度不够等制约因素使上海文化贸易进入发展瓶颈期。本文针对现有问题提出了促进上海文化贸易跨越式发展的路径与对策，以期进一步加快驱动上海外贸转型和城市创新。     

Exchangeability, Correlation, and Bayes' Effect

We examine the difference between Bayesian and frequentist statistics in making statements about the relationship between observable values. We show how standard models under both paradigms can be based on an assumption of exchangeability and we derive useful covariance and correlation results for values from an exchangeable sequence. We find that such values are never negatively correlated, and are generally positively correlated under the models used in Bayesian statistics. We discuss the significance of this result as well as a phenomenon which often follows from the differing methodologies and practical applications of these paradigms – a phenomenon we call Bayes' effect.     

完善注册会计师行业的管理——建立CPA行业信誉机制探析

近几年的会计、审计舞弊案频繁发生,会计理论界不得不探讨有关防范的措施。本文通过探讨CPA行业管理的缺 陷,揭示了造假舞弊案的根源--即缺乏一个有效的CPA行业信誉机制,并提出了培育CPA信誉机制的相关配套措施。     

基于组织创新的西部欠发达地区农业经营制度分析

通过对延安市农业发展和农业合作经济组织实地调研,揭示西部欠发达地区农业发展现状,提出“组织创新”是现阶段西部欠发达地区农业经营制度创新的合理选择。     

The impact of MAS on perceived auditor independence-some evidence from Denmark

The Enron case has highlighted that the provision of management advisory services (MAS) can endanger auditor independence. Recently, a number of changes have not only been made to the relevant international and US regulations, but also to the Danish regulations in this area. Theoretical research explains the emergence of non-independence and demonstrates that the provision of MAS can decrease independence. According to the economic model of DeAngelo, the existence of client-specific quasi-rents impairs auditor independence. The provision of MAS increases quasi-rents and thus, is a threat to independence. Antle used an agency theoretical approach. Information asymmetries between auditor and client could lead to a moral hazard risk, i.e. the auditor could give up independence from client's management and accept payments for withholding detected errors and irregularities. The client's management could also use MAS to legally compensate the auditor for giving away independence.A large number of empirical studies have investigated the influence of MAS on the perceived independence of the auditor. Most of these studies were performed in English speaking countries and the majority found a negative impact. Sociological research reveals cultural differences between English speaking and Nordic countries, e.g. concerning the dimension ‘masculinity’. Thus, an empirical investigation of the impact of MAS on perceived auditor independence in Denmark is promising. It was found that shareholders, bank loan officers and journalists perceive a negative effect on auditor independence if MAS are provided. The recent liberalization in Denmark is inconsistent with this finding. Furthermore, it was shown that the type of MAS influences the degree to which auditor independence is perceived to be impaired. Thus, independence rules related to MAS should be differentiated. Additionally, the study ascertained that perceived auditor independence does not increase if MAS are provided by a separate department of the audit firm. An internal separation of the auditing and the consulting function within the same audit firm is not viewed as being beneficial in Denmark.     

国际贸易中信用证欺诈例外及相关法律问题

迄今为止,我国有关信用证欺诈例外的成文法制建设尚处于空白状态,为了更好地借鉴国外的经验完善国内体制,本文拟对信用证欺诈例外的产生、发展、特征及具体司法操作中何谓欺诈、欺诈例外的排除适用问题等作一系统研究,并就我国在司法实践中存在的问题进行探析,提出自己的一些看法。