《韩非子》务实原则刍议

《韩非子》以历史进化论、唯物认识论为基础，从方法论的高度阐发“务实原则”，对后世的政治、文学以及文人性格诸方面都产生了积极、深远的影响。对于当今社会发展经济、以法治国、改革创新和建设和谐社会都有着可资借鉴的价值。     

资产减值与会计盈余可比性

本文探讨了资产减值与会计盈余可比性的关系，发现会计盈余受资产减值的影响越大，其与同行业其他企业的可比性就越差。进一步的分析显示，资产减值所涉及的稳健性原则和盈余管理行为是导致企业间会计信息不可比的主要原因所在。这表明，企业会根据各自的报告动机以不同的标准执行同一资产减值准则，仅仅依靠会计准则的趋同难以完全达到会计信息的可比性目标。 IASB若以全球会计信息可比为目标，则应谨慎拓展资产减值会计。     

赢得值法在机电工程中的应用研究

本文介绍了赢得值法的基本概念及基本原理,并结合工程实例对赢得值法在项目管理中的应用进行了探讨。进一步证实了赢得值法作为一项项目管理技术的可行性。     

定时器的PLC程序设计

本文旨在实现接通延时定时器、断开延时定时器、多谐震荡器的时序图及PLC程序设计。     

平铝压条碾压装置的设计分析

为解决车用平铝压条生产效率低,装配困难的问题,本文设计了一套平铝压条碾压装置,阐述了该装置的结构布置及工作原理。经使用验证,该装置结构简单,易操作,同时提高了平铝压条装配工艺水平,降低了工人的劳动强度。     

光面爆破技术在九里山矿的应用

通过对光面爆破技术原理、设计原则分析,根据该矿二水平轨道暗斜井掘进地质条件,进一步优化了光面爆破设计参数,在施工中取得了良好的爆破效果,值得进一步推广应用。     

FINANCING URBAN INFRASTRUCTURE: KNOWNS,UNKNOWNS, AND A WAY FORWARD

Improved urban infrastructure is widely believed to be essential in facilitating economic growth and in improving the lives of urban dwellers, both in developed and in developing countries. This paper focuses on several dimensions of urban infrastructure finance: finance for major infrastructure improvements in major economic centers, finance for expansion of basic municipal services in secondary cities and towns, and intergovernmental systems for financing investments with impacts beyond jurisdictional limits. It reviews what is “known” about current practices in these areas, using international evidence and case studies and summarizing international best practices. It also indicates areas in which knowledge gaps remain. Despite these “unknowns,” there are avenues by which our understanding of infrastructure schemes can be enhanced, and some suggestions for a research agenda on financing urban infrastructure are offered in the concluding section.     

Optimal reinsurance arrangements in the presence of two reinsurers

In this paper, we investigate the optimal form of reinsurance from the perspective of an insurer when he decides to cede part of the loss to two reinsurers, where the first reinsurer calculates the premium by expected value principle while the premium principle adopted by the second reinsurer satisfies three axioms: distribution invariance, risk loading, and preserving stop-loss order. In order to exclude the moral hazard, a typical reinsurance treaty assumes that both the insurer and reinsurers are obligated to pay more for the larger loss. Under the criterion of minimizing value at risk (VaR) or conditional value at risk (CVaR) of the insurer's total risk exposure, we show that an optimal reinsurance policy is to cede two adjacent layers, where the upper layer is distributed to the first reinsurer. To further illustrate the applicability of our results, we derive explicitly the optimal layer reinsurance by assuming a generalized Wang's premium principle to the second reinsurer.     

完善社会主义市场经济法律体系的基本原则

社会主义市场经济是法治经济,其重要标志之一是建立一整套的法律制度与市场经济相适应。基于共同职责和协作分工的考虑,这些法律制度必须形成如织的体系,以发挥整体功效。在体系设计过程中应坚持社会义市场经济规律性与主观规制性相结合、鼓励市场交易与维护交易安全相结合、体系妥当与技术精巧相结合等基本原则。     

论风景名胜区特许经营合同

风景名胜区特许经营合同属于行政合同，首先具有公法性，同时也兼具私法的特征，公法原理和部分私法原理均是其存在的法理基础。风景名胜区特许经营合同的基本内容必须体现它的法律性质，在强调公共利益至上的基础上，将公共利益与被特许人追求经济利益的权利相统一，依据经济利益平衡原则来确定合同双方的权利和义务。