江苏省高职高专院校专业设置现状分析与对策研＊究

专业设置是学校连接社会的桥梁与纽带,也是学校培养符合社会所需人才的前提条件,对学校本身、社会经济等各方面都有深刻的影响。通过对江苏省高职高专院校专业设置情况的调查分析,提出了加强专业结构调整的对策,以便使专业设置结构与江苏省的产业结构建立良好的匹配性。     

Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries' decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, we find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs. We also provide evidence that in jurisdictions where full IFRS have been applied to private firms, the likelihood of adoption of IFRS for SMEs increases, suggesting that jurisdictions reduce the financial reporting burden on SMEs. Moreover, in line with prior literature, there is evidence that countries with a relatively low quality of governance institutions are more likely to adopt this new set of accounting standards. The results also hold under alternative measures and different estimation approaches. Overall, our results are helpful in understanding the worldwide diffusion of IFRS for SMEs. Standard setters and regulators might consider our study in the future development of accounting harmonisation of non-publicly accountable entities.     

免煅烧脱硫石膏的改性研究

采用免煅烧脱硫石膏为主要原材料,粉煤灰、矿渣微粉为掺合料制备一种新型石膏基胶结材料．考察了矿物掺合料的比例及外加剂对该胶凝材料的凝结时间、抗折强度、抗压强度的改性效果．结果表明：粉煤灰与矿渣微粉以7：8比例复合时,脱硫石膏基胶凝材料凝结时间最短;早强剂和减水剂以5：3复合,对脱硫石膏基材改性效果最好．     

Stylised features of consumer price setting behaviour in Portugal: 1992–2001

This paper identifies the empirical stylized features of consumer price setting behavior in Portugal using two micro-datasets underlying the consumer price index. The main conclusions are: one in every four prices change each month; there is a considerable degree of heterogeneity in price setting practices; prices of goods change more often than prices of services; price reductions are common, as they account to around 40% of total price changes; price changes are, in general, sizeable; finally, the price setting patterns seem to depend on the level of inflation as well as on the type of outlet.

浅论超缓凝混凝土

由于城市建设的不断进行,城市的建筑物和构筑物朝着多元化和综合化的方向发展,这就要求作为建筑的主要材料-混凝土必须与其相适应。本文主要探讨了一种特殊的混凝土-超缓凝混凝土,总结了目前国内外相关的规范资料,以西安某单位的混凝土配比强度试验,分析得出西安地区引进超缓凝混凝土的应用前景。     

The mediating effect of psychological empowerment on the relationship between participative goal setting and team outcomes – a study in China

In the late twentieth century, it is popular to research the effect of participative goal setting. The general conclusion is that the relationship between participation and performance is inconsistent and unclear at individual level. With team becoming a more dominant mode in organizing, motivating, and managing, it is worthwhile to investigate the effect of participation in team goal setting. This study aims to test the mediating effect of psychological empowerment (PE) on the relationship between participative team goal setting and team identity and team performance. Executive MBA students (371) in 75 groups from China Europe International Business School in China participated in the study. The data from Business Strategy Game and questionnaire found positive relationship between participative team goal setting and team identification, and team performance is partially mediated by PE. Implications for the goal-setting theory and practice are discussed, and future research directions offered.     

浅析变电站远程控制及在线维护系统的实践

继电保护装置实现了任意定值区定值的读写功能。同时,从定值视图的角度对远方修改定值和维护的服务模型进行了分析,提出了一种避免编辑定值区数据异常改变的远方读写定值控制流程,显著提高了远方读写定值的可靠性,并已获得有效验证。     

From scholarly idea to budgetary institution: the emergence of cost-benefit analysis

Cost-Benefit Analysis (CBA) is typically portrayed as a technique for promoting efficiency in government. We don’t deny that CBA can be used in this manner, but instead focus on a different property of CBA, namely, its evolution from scholarly musings into a framing institution within which budgetary processes operate. The evolution of CBA into institutional status, moreover, shows the value of bringing a polyarchical perspective to bear on fiscal organization, wherein budgetary outcomes emerge through structured interaction among participants. CBA is a product of interaction within a political ecology, as distinct from being the product of some person’s optimizing choice.

我国物流产业发展趋势与高职物流专业课程体系的探讨

随着我国经济的发展,我国物流业必然向现代物流业转变,而现代物流业的发展对物流人才提出了更高的要求。高职物流专业课程的设置必须要体现这种变化和要求。本文通过对物流产业发展趋势和现代物流业对高职物流人才要求的分析,提出了高职物流专业课程设置目标、原则及思路。     

山东省现代服务业的发展现状及对策

现代服务业在国民经济发展中的作用已经越来越重要.虽然山东省的现代服务业已有了很大发展,但仍旧存在一些制约因素."十一五"期间必须采取一系列措施,促进现代服务业持续、健康、快速地发展.