On the conceptual foundations of financial reporting

Standard setters advocate a balance sheet approach to financial reporting, which views assets and liabilities as primary, and income as just the derivative change in net assets. This paper argues that income is conceptually and practically better described as ‘adjusted net cash flows,’ where the adjustments are the accounting accruals. One proof of that is seen in the existence of whole accounting systems like tax accounting and national income accounting, which emphasize the determination of income but have no balance sheets. The paper also argues that an income-based approach to financial reporting is by nature better suited to reflect the success of advancing cash to earn more cash, which defines what for-profit entities do. There are two main features of the income-based approach. One is attention on the cash flows as the natural foundation for financial reporting because they are precisely determined, and provide a clear link to firm valuation. The other is attention on the accounting accruals, which serve to adjust the raw cash flows to better show the current success of investing cash to ultimately earn more cash. Specifically, the paper argues for revenue recognition which is close to current practice, and for expense recognition which is aligned with the matching principle.     

油气管道相关国外标准化组织制修订流程分析

对与油气管道领域相关的ISO、API、ASME、ASTM、NACE 5所知名国外标准化组织进行了简要介绍,对各组织在提案申请要求、提案内容、尤其是标准制修订流程方面进行了初步对比分析,同时以参与国际标准化组织ISO,为例详细说明了参与国际标准的注意事项及技巧,最后提出了我国在油气管道领域开展标准国际化的启示和建议。     

广东高校档案网站建设状况调查

调查分析广东省高校档案网站建设的状况.广东高校设置的档案网站的数量不多、比例不高;大多数网站的主要内容设置不齐全或者混乱;网站所能提供的利用与管理功能有限.除极少数高校外,总体建设水平不高,提供档案信息服务能力差.     

Migration,Unemployment, and Skill Downgrading

In this paper, we analyze the labor market impacts of immigration under flexible and rigid labor market regimes. A general equilibrium framework is developed, accounting for skill heterogeneity and labor market frictions, where unemployed medium‐skilled manufacturing workers are downgraded into low‐skilled service jobs, while low‐skilled service workers might end up unemployed. The analytical analysis shows that medium‐skill immigration decreases low‐skilled unemployment under the flexible regime, indicating a complementarity effect, while the rigid regime induces a substitution effect, leading to low‐skilled unemployment. Moreover, it leads to wage polarization. In a numerical analysis, the economic effects of different migration scenarios are quantified.     

Nearly exact sample size calculation for powerful non‐randomized tests for differences between binomial proportions

In the case of two independent samples, it turns out that among the procedures taken in consideration, BOSCHLOO'S technique of raising the nominal level in the standard conditional test as far as admissible performs best in terms of power against almost all alternatives. The computational burden entailed in exact sample size calculation is comparatively modest for both the uniformly most powerful unbiased randomized and the conservative non‐randomized version of the exact Fisher‐type test. Computing these values yields a pair of bounds enclosing the exact sample size required for the Boschloo test, and it seems reasonable to replace the exact value with the middle of the corresponding interval. Comparisons between these mid‐N estimates and the fully exact sample sizes lead to the conclusion that the extra computational effort required for obtaining the latter is mostly dispensable. This holds also true in the case of paired binary data (McNemar setting). In the latter, the level‐corrected score test turns out to be almost as powerful as the randomized uniformly most powerful unbiased test and should be preferred to the McNemar–Boschloo test. The mid‐N rule provides a fairly tight upper bound to the exact sample size for the score test for paired proportions.     

经济全球化下跨国资本流动的新趋势与对策

经济全球化下,跨国资本流动产生了有别于传统的新趋势。以控制海外企业所有权的对外直接投资已成为跨国资本流向的主要形式。外资控股对产业结构会带来一定的影响,跨国资本出于全球战略考虑,会强化资本输入国产业畸形发展,对我国产业结构调整和升级带来不利影响。因此,对于跨国资本流动新趋势和作用应从经济全球化和国家战略发展的维度来思考对策。     

全球贸易竞争对美国反垄断政策的影响

反垄断政策是美国政府最重要的经济政策之一。在贸易全球化时代,有观点认为,反垄断政策不利于美国企业在国际市场上的竞争,甚至认为应当将反垄断政策置于贸易政策之下。但美国政府接受了经济学家迈克尔·波特的理论,坚持激烈的国内市场竞争有助于美国企业国际竞争力形成的观点,反对将反垄断政策作为贸易政策的工具,并在政策取向上一方面对反垄断政策进行调整,使反垄断政策有助于推动企业创新;另一方面积极推动反垄断领域中的国际合作,为美国企业创造更加平等的竞争环境。     

全球化经济下的新概念——全球品牌

全球化经济、电子通讯技术的发展和年轻一代文化的发展,促成了全球品牌的形成,这些全球品牌具有自己的特点和具有特别的价值。全球品牌不仅帮助企业应对国际合作,也帮助企业适应年青一代文化的发展,让企业的品牌在世界上更强大。     

高职高专护理专业基础医学课程设置中存在的问题

目的:探讨基础医学课程在护理专业的中存在的相关问题;方法:对其开设的合适与否以及后期临床课程的学习及临床工作的直接关系进行分析;结果:现阶段我校护理专业基础医学课程存在学时的分配、教材的选择、教师的教育背景及教学方法等不尽人意之处;结论:护理专业医学基础课程设置与安排有待进一步改进。     

工程管理专业学生工程实践能力培养与强化途径研究

针对目前工程管理专业学生普遍存在实践能力缺乏的问题,建议合理设置工程管理专业基本课程体系,加强实践能力培养,提出综合培养学生实践能力的有效模式。