浅谈《证券法》在实践中遇到的几个问题

《证券法》在实践中遇到了与有关法律、法规、规章的衔接问题,如:与《公司法》相互交叉,各自体系都不完整;与《股票发行与交易管理暂行条例》同时有效,在实际操作中容易引起争议;与其他行政规章等规范性文件衔接不够。同时也反映出《证券法》本身内容不够全面的地方,如:针对的“证券”品种较少;对交易手段限定过窄;对已发行股份的流通规定不全以及对涉及上市公司的重大资产重组方面的规定不够全面等。应适应证券市场的发展,加以完善。     

Revenue Recognition in the Construction Industry: An Experimental Study

There have been suggestions that loan officers do not consider there is a problem in the availability of alternative revenue recognition methods, provided that sufficient disclosure of recognition procedures is made to enable adjustment of financial statements. On the other hand, the accounting literature on'functional fixity' suggests such adjustments are not made. The functional fixity literature has relied exclusively on testing for an accounting method effect on user predictions and decisions. As a result, the evidence can be interpreted as users being fixated on earnings and ignoring information about accounting methods or alternatively they may have given attention to that information and attempted a transformation although the extent of the adjustment was'inadequate'. This paper suggests that the previous evidence on functional fixity is inconclusive about lenders' suggestions that they adjust financial statements and that different actions may be required by lending institutions depending on which interpretation of the functional fixity literature is made. This study uses the joint methodologies of analysis of variance and protocol analysis to focus on both whether adjustments are made as well as whether alternative methods of recognizing profit from longterm contracts affect the judgements of experienced lenders. The results show that the majority of subjects did not attempt to adjust for alternative methods of recognizing revenues.     

不确定型网络进度仿真研究

针对计划评审技术(PERT)处理不确定型网络计划存在的局限性,提出了基于仿真的进度分析方法。该方法采用全过程动态仿真获得活动的持续时间和总工期,由于只需要输入形体和机械设备等基本仿真参数,避免了PERT活动持续时间难以确定的问题;通过统计仿真结果得出施工工期、完工概率、活动关键度等信息,可以更合理地确定工程工期和关键路线。     

工期固定-资源均衡优化的新途径

本从衡量资源均衡的常用指标——方差值入手，寻找工期固定-资源均衡优化的新的判别式，提出利用时差逐步提前某些工作的最迟开始时间以达到削平资源高峰的方法，为工期固定-资源均衡的优化找到一条新的路径。     

《建筑工程竣工验收》课程开发实践

《建筑工程峻工验收》课,是在教学改革中,打破传统教学模式,按照基于生产过程重构课程体系这一理念开发形成的一门新课程,是教学改革的一项成果,本文介绍了《建筑工程峻工验收》课程开发的思路和作法。     

怎样做好工程竣工结算审核工作

公正、合理、实事求是地进行建设工程竣工结算审核,是每个预算人员必须正确对待的工作。本文就做好工程结算审核工作的步骤、内容及方法进行了阐述。指出重视资料积累、了解建设过程、掌握专业知识、讲究职业道德是做好工程结算审核工作的关键。     

江苏风力发电项目竣工环境保护验收噪声监测之我见

本文针对目前江苏风力发电项目竣工环境保护验收工作中对项目噪声达标排放的考核要求,提出噪声监测实施方案。     

竣工结算阶段的工程造价控制研究

本文介绍了竣工结算阶段工程造价内容,工程造价控制的常见问题,为竣工结算阶段造价控制提出了相关措施,对控制竣工验收阶段的工程造价有一定的指导意义。     

建设项目全过程造价控制研究

工程造价的计价特征有别于其他商品,其主要特征之一是多次性计价,就是在建设过程的各个阶段合理确定投资估算、设计概算、施工图预算和竣工决算。由于工程造价的多次性计价,造成工程造价的动态性和复杂性。要想更好地控制工程造价,就要求对工程项目实施全过程造价管理。鉴于此,以投资决策阶段、设计阶段、招投标阶段、施工阶段和竣工结算阶段的造价管理为出发点,探讨了各阶段进行造价控制的有效措施。     

The consequences of earnings management for the acquisition premium in friendly takeovers

This study investigates the effect of earnings management (EM) on deal premiums in friendly takeovers. It examines both accruals and real EM in the year preceding the deal announcement, based on a sample of 578 European firms subject to an acquisition or acquisition attempt between 2005 and 2015. The empirical findings suggest that downward EM is associated with a higher premium offered by the acquirer. The results suggest that income-decreasing accounting choices could be a negotiated strategy between the acquirer and target firms’ managers to clean the balance sheet, reduce the likelihood of litigation, and create a fictive performance through an accrual reversal post-acquisition.