对货代提单的法律思考

签发提单是承运人的法定义务之一。当货代存在的情况下,货代提单与实际承运人签发的提单在流通中常常会发生混乱。应界定货运代理在运输合同中的法律关系,并与货运代理的国际贯例接轨。     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway

Abstract

Although not a EU member, Norway is required to implement the EU Accounting Directive through its obligations under the EEA agreement. An expert group has prepared a draft law that will be decided upon by the legislator, most likely during 2017. The draft law has a strong orientation towards IFRS, which is evidenced in particular by the choice of IFRS for SMEs as the basis for Norwegian accounting standards.     

基于多源数据与GIS技术的福建省人口数据网格化

基于多源数据融合思想,以福建省第六次人口普查数据为基础,利用GIS技术,将DMSP/OLS、土地利用、DEM、MODIS等多源数据提取其像元值转入同一位置的网格中,消除多源数据位置不匹配难题,运用聚类——多元逐步回归分析构建了人口网格化模型模拟及精度检验,最后进行空间网格化表达。可为有关部门在灾情速判、区域经济发展调控、资源可持续发展等提供数据支持。     

Commentary: New Currents in Science: The Challenge of Quality,examining the discrepancies and incongruities between Japanese techno-scientific policy and the citizens’ science movement in post-3/11 Japan

This commentary is inspired by my participation in the conference on post normal science: New Currents in Science: The Challenges of Quality, 2016, Ispra.First, I will describe Japanese commitment to PNS, which consists of a part of the long history of the Japanese response to European citizens' science/technology movement, in the framework of the introduction of Post-Normal Science in East Asia.Then I will re-examine the relationship between techno-science and democracy after 3/11 Japan, where triple disaster has radically changed the relationship between science/technology and society, and hence the very nature of Japan as a democratic society. Japan had been returning to an authoritarian state and technocratic nation in the aftermath of 3/11. As for the citizens' sphere, since 3/11, Japanese society has been badly divided; in fact, the current division of Japanese society is as bad as that of the Trumpian US.I have applied several conceptual tools to analyze this post-3/11 situation of Japan, that it was created by a combination of 'disaster capitalism' (a concept described by Naomi Klein (2008)), and 'normalcy bias'. The new political climate in post-3/11 Japan results in part from the politics of emergency, and partly from the manipulation and distortion of democracy.From the viewpoint of democracy and science, cases of thyroid cancer in Fukushima and its surroundings are a serious and even pathetically painful issue. One hundred seventy two children in and around Fukushima have already had their thyroids removed in surgical operations. But any suggestion of causality between the Fukushima incident and thyroid cancer is officially rejected. It is announced by the authority's voice that "radioactivity risk is safe, take it, because risk creates chance", like the proclamation given in the novel 1984 by George Orwell. Behind this is another historical psychology, that Japan has overcome Hiroshima and Nagasaki and made a great success in economic development. Post 3/11 Japan is judged as not a good place to discuss science and technology in a deliberate manner supported by a reasonable democracy with mutual understanding and value-free examination of techno-science in action. But, in this time of serious social divide and political populism, can PNS and a citizens' science approach now lead the way to fill in the gap? Are there any lessons from PNS that can be applied to post3/11 Japan? The question is still open.     

The educational and labor market returns to preschool attendance in Austria

Preschool attendance is widely recognized as a key ingredient for later socioeconomic success, mothers’ labor market participation, and leveling the playing field for children from disadvantaged backgrounds. However, the empirical evidence for these claims is still relatively scarce, particularly in Europe. Using data from the 2011 Austrian European Union Statistics of Income and Living Conditions (EU-SILC), we contribute to this literature by studying the effects of having attended preschool for the adult Austrian population. We find strong and positive effects of preschool attendance on later educational attainment, the probability of working full time, hourly wages, and the probability that the mother is in the labor market. Full time workers at the bottom and the top of the distribution benefit less than those in the middle. Women in particular benefit more in terms of years of schooling and the probability of working full time. Other disadvantaged groups (second generation migrants; people with less educated parents) also often benefit more in terms of education and work.     

Exogenous and Endogenous Attention and the Convergence of Analysts’ Forecasts

The propensity of the forecasts of sell-side financial analysts to converge (or diverge) is a function of their exogenous and endogenous selective attention and overconfidence. When returns are negative, the endogenous form of selective attention—a static measure of analysts’ goal-driven attention at a particular point in time—has a positive association with convergence. The exogenous form of selective attention—a relatively involuntary dynamic process of exogenous attentional shift driven by external changes in the market over time—is associated with a tendency for forecasts to diverge.     

物资供应管理信息系统的设计与实现——以佳木斯煤矿机械有限公司供应处为例

为提高企业经济效益,开发一套能满足需要的数据库管理系统是十分必要的,物资供应管理系统是基于C/S模式基础之上采用VB语言开发的用于各种物资管理的系统,实践证明物资供应管理信息系统是企业降低成本实现少投入多产出,提高工作效率,提高经济效益的重要手段之一。     

QM在SAP R/3系统中的运行原理

SAP公司,在中国企业管理界来说绝对不会陌生,SAP可以说是ERP的代名词。SAP公司的R/3系统凭借其自身系统的完美性、极高的成功率,令无数企业爱不释手,但其不匪的身价却又使企业有可望而不可求之感。SAPR/3系统是由SD模块、FI模块、CO模块等组成的企业资源管理系统,且每一个模块都在系统中发挥极其重要的作用。     

基于 TCP/IP 的远程数字监控系统

根据美国国家经济研究局（NBER）的最新宣布,美国经济自2001年3月已经进入衰退。本文认为,美国此次衰退是难以避免的,这是经济周期的必然规律,由于此前虚拟经济与实体经济的发展脱离,形成泡沫,那些过剩的资本终究会退出,于是造成人们心理预期的过度反应,消费和投资需求出现大幅萎缩,而恐怖袭击事件则加速了衰退的进程。对中国而言,美国衰退的影响是利弊兼有,主要表现在出口、引资、经济格局等方面。     

U. S. winter migrants' park community attributes: An importance–performance analysis

North American seasonal migrants, who are usually retired, typically live in recreational vehicle/mobile home park communities in the southern U. S. during the winter months. This study examines the importance of specific park characteristics in the park selection process and uses the case of winter migrants in south Texas to demonstrate how parks may use a modified approach of importance–performance analysis and the promoter–detractor methodology to assess how well the parks perform on selected attributes. The analysis of survey responses from 1429 winter Texans categorized attributes based on the attributes' impact range and asymmetrical impact on park recommendation likelihood. Overall, seasonal migrants based their choice of location for their winter home largely on physical appearance (e.g., cleanliness) and affect (i.e., friendliness and caring management). Wireless Internet access and low rates were also of high importance. But park recommendation likelihood varies depending on the migrants' satisfaction with important attributes' performance.