后张法预应力简支箱梁的反拱设置

通过对预应力砼箱梁的徐变和施加预应力上拱值的分析研究,合理设置反拱,能够保证桥面线形顺畅、铺装层厚度及梁体结构受力安全。文章介绍了某高速公路特大桥的后张法预应力砼简支梁反拱值的设置,供同类工程施工参考。     

浅谈全站仪在高层建筑测量中的应用

全站仪是集电子经纬仪、光电测距仪和数据记录于一体,与经纬仪坐标法相比,其测距和测角精度大大提高,用它进行施工放样,速度快、效益高,在高层建筑中得到了广泛应用。本文通过分析全站仪的基本原理,以RTS600全站仪为例,对其在高层建筑施工放样应用中的相关技术进行详细阐述,以期通过本文加强全站仪在高层建筑测量中的推广应用。     

Not-for-profit accounting in a changing world of standard setting: What professors and students need to know

Generally, accounting standard setting in the 21st Century promises to be an interesting and increasingly diverse endeavor. This paper discusses the formation of the FASB’s Not-for-Profit Advisory Committee in 2010 and its work to date. I identify the various changes that will likely impact accounting and auditing for not-for-profit entities. Specifically, prospects for changes to current not-for-profit standards are discussed with emphasis on how future changes might follow the patterns outlined for private companies or small and medium-sized entities. New possibilities and implications for educators and curriculum design are introduced.     

Political Issue Promotion in the Age of 9–11

SUMMARY

This study presents an exploratory investigation of the effect of political frames applied in advertising communication on audience evaluations of source credibility. Framing is the filtering of reality by any message that leads the audience to a certain conclusion of what and how to think about an issue. However, this process is not automatic since variables like communication source and the credibility attributed to that source can influence the communicator's ability to transfer the salience of issue frames to the audience. The results of this study show that societal issues, such as terrorism, might be more productively sponsored by governmental offices or not-for-profits than by for-profit organizations.     

The frequency and size of price changes: evidence from non-parametric estimations

The majority of price setting models predict a negative correlation between the frequency and size of price changes. Using a unique micro-level price data from Slovakia, we find that a negative correlation between frequency and size of price changes holds only for more rigid prices. On the other hand, less rigid prices such as gasoline prices exhibit positive correlation in line with Rotemberg's pricing model.     

试议公司瑕疵设立原则有效

关于公司瑕疵设立，有原则有效和原则无效两种观点。从维护交易效率的角度出发，兼及考虑企业维持理念，我国法律应尊重瑕疵公司作为市场主体的事实存在，设置公司设立瑕疵补正规则和程序，对瑕疵公司进行拯救，原则上承认设立瑕疵公司之人格及既已形成的社会经济秩序。     

我国《公允价值计量》准则研究

随着理论研究的深入、市场条件的完善以及国际趋同的推动,我国制定公允价值计量准则及其指南的条件日益成熟。准则制定中应遵循兼顾现实性和前瞻性、原则与规则并重、开放性等原则。公允价值计量准则主要应规范如下内容:公允价值定义、应用范围、获取方法以及充分披露。     

Understanding changes in exchange rate pass-through

Recent research suggests that there has been a decline in the extent to which firms “pass-through” changes in exchange rates to prices. This paper provides further evidence in support of this claim. Additionally, it proposes an explanation for this phenomenon. The paper then presents empirical evidence of a structural break during the 1990s in the relationship between the real exchange rate and CPI inflation for a set of fourteen OECD countries. It is suggested that the recent reduction in the real exchange rate pass-through can in part be attributed to the low inflationary environment of the 1990s.     

Price Setting in the Euro Area: Some Stylized Facts from Individual Producer Price Data

This paper summarizes the microevidence on the setting of producer prices in the euro area. The main findings are: (i) 21% of producer prices are adjusted each month, (ii) producer prices are changed more frequently and by smaller amounts than consumer prices (even after controlling for product characteristics), (iii) price decreases are relatively frequent, (iv) inflation correlates positively with the difference between the frequency of price increases and decreases, and (v) there is substantial variation in price flexibility across sectors, which can be explained in part by differences in the cost structure, the degree of competition, and the level of sectoral inflation.