会计师事务所组织形式对审计质量的影响

从会计师事务所组织形式的演变、各国的选择、法律风险等方面的研究可以看出会计师事务所组织形式与审计质量之间存在着密切关系。合伙会计师事务所更有提供高质量审计服务的动机。为提高审计质量,应优化会计师事务所的运行机制：其组织形式应采用由政府引导的诱致性变迁模式;建立健全民事赔偿机制;建立健全个人财产登记制度和共有财产分割制度;建立有效的职业责任保险体系。     

Inter‐temporal economies of scope,organizational modularity,and the dynamics of diversification

The question of whether corporations add value beyond that created by individual businesses has engendered much debate in recent years. Some of this debate has focused on the pros and cons of related vs. unrelated diversification. A standard explanation of the benefits of related diversification has to do with the ability to obtain intra‐temporal economies of scope from contemporaneous sharing of resources by related businesses within the firm. In contrast, this paper deals with inter‐temporal economies of scope that firms achieve by redeploying resources and capabilities between related businesses over time, as firms exit some markets while entering others. The transfer of resources due to market exit distinguishes our treatment of inter‐temporal economies of scope from standard intra‐temporal economies of scope. In addition, these inter‐temporal economies can benefit from a decentralized and modular organizational structure. This ability to obtain inter‐temporal economies of scope via organizational modularity and recombination suggests that corporations do not necessarily need a high degree of coordination between business units in order to benefit from a strategy of related diversification. Copyright © 2004 John Wiley & Sons, Ltd.     

Pricing default swaps: Empirical evidence

In this paper we compare market prices of credit default swaps with model prices. We show that a simple reduced form model outperforms directly comparing bonds' credit spreads to default swap premiums. We find that the model yields unbiased premium estimates for default swaps on investment grade issuers, but only if we use swap or repo rates as proxy for default-free interest rates. This indicates that the government curve is no longer seen as the reference default-free curve. We also show that the model is relatively insensitive to the value of the assumed recovery rate.     

探析建筑形式美的法则

建筑具有技术与艺术的双重性,建筑形式美的规律是所有艺术性建筑的基础,本文从尺度、平衡对称、节奏、多样统一、形体等方面探析建筑形式美的法则,旨在对研究建筑形式美得规律有所启发。     

Marginal Economy: Growth Strategies for Post-Growth Societies

A sharp problem focus sharpens the problem. Sustainably growing bodies of literature on degrowth are not the key to post-growth scenarios because evocations of the limits of growth reinforce rather than transcend the economic principle, which is in the observation of scarcity. Therefore, I focus on alternative forms of growth rather than alternatives to growth. My form-theoretical analysis of growth dismoralizes growth and disembeds it from the economic medium in which it is preferably drawn. I suggest that the key to a post-growth society is in a regrowth of interest in growth in, so far, neglected non-economic function systems.     

对物质宇宙的爱意与崇仰——兼论唯物主义的智本形态与情本形态

唯物主义理论有着不同的理论形式和形态,这些理论形态或形式随着人类的实践的深入而不断改变。近代工业革命以来,唯物主义建立在牛顿力学的基础上,将自然看作机械的,以开发自然、征服自然为旗帜。但工业革命所带来的环境问题、生态问题在现代则越来越困扰、甚至威胁着人类的生存。唯物主义就必须改变它的内容与形态,以自然之子的态度定位人与物质宇宙的关系,崇仰宇宙、敬畏宇宙,不是从纯粹知的形式,而且也从爱的、情智的关系上理解唯物主义的内涵与唯物主义的新形式。     

推动国有企业廉洁文化建设,以文化自信坚定理想信念

习近平总书记在党的十九大报告中指出:“没有高度的文化自信,没有文化繁荣兴盛,就没有中华民族伟大复兴。”廉洁文化建设是反腐倡廉工作的重要内容,是一项长期的、艰巨的、复杂的系统工程。论文结合福建省三钢(集团)有限责任公司在开展廉洁文化建设工作中的工作实践,对廉洁文化在企业发展中的重要意义、存在的问题及有效运用进行了分析与探讨,对推进廉洁文化进国企具有较为积极的指导意义。     

Interpoint Distance Test of Homogeneity for Multivariate Mixture Models

Finite mixtures offer a rich class of distributions for modelling of a variety of random phenomena in numerous fields of study. Using the sample interpoint distances (IPDs), we propose the IPD‐test statistic for testing the hypothesis of homogeneity of mixture of multivariate power series distribution or multivariate normal distribution. We derive the distribution of the IPDs that are drawn from a finite mixture of the multivariate power series distribution and multivariate normal distribution. Based on the empirical distribution of the IPDs, we construct a bootstrap test of homogeneity for other multivariate finite mixture models. The IPD test is applied to mixture models for matrix‐valued distributions and a test of homogeneity for Wishart mixture is presented. Numerical comparisons show that IPD test has accurate type I errors and is more powerful in most multivariate cases than the expectation–maximization (EM) test and modified likelihood ratio test.     

某黄河大桥薄壁空心墩液压爬模施工技术研究

本文结合某高速公路黄河特大桥X#墩的施工,介绍了液压爬模系统及爬模施工工艺在薄壁高墩建设中的应用,为今后高墩的施工积累经验。     

Marx 200: The Abiding Relevance of the Labour Theory of Value

ABSTRACT

Marxist political economy is alive and well, and not just because of the habitual turn to Marx in response to any crisis of capitalism. Both through Capital and through the continuing evolution of Marxism, Marxist political economy offers valuable insights that can illuminate the modalities of social and economic reproduction and the relationships between (different aspects of) the economic and the non-economic. Marxism’s presence has been felt through its own internal debates and debates with other approaches to political economy, and even through its influence on those reacting against Marxism. The key to the continuing relevance and analytical strengths of Marxist political economy lies in its capacity to provide a framework of analysis for unifying disparate insights into and critiques of the contradictions of capitalism across the social sciences. The instrument for forging that unity is Marx’s theory of value, the potential of which is examined and illustrated with reference to the Sraffian critique and two key concepts in Marxian political economy: the value of labour power and financialisation. They are explored in the light of the processes of commodification, commodity form and commodity calculation.