资产负债观在我国新会计准则中的应用：意义与特征

资产负债观是面向资产负债表,以资产和负债为主的计价观,认为企业的收益是资产和负债变化的结果而不是收入和费用配比的结果。我国在新会计准则中引入资产负债观会计理念,有助于企业从传统的利润指标转向致力于企业的长期发展,从而推动我国资本市场的健康发展。本文结合资产负债观在新准则中的具体应用,揭示了其丰富的理论内涵及其在我国新会计准则中应用的特点和意义。     

矿物材料在废水处理中的应用

文章阐述了环境矿物材料的基本性能,即矿物表面效应、孔道效应、结构效应、离子交换效应、结晶效应、溶解效应、水合效应、氧化还原效应等;并介绍了目前在环保领域国内外研究开发得较多的矿物材料,及其在废水处理中的主要作用和应用领域.     

浅谈如何控制混凝土外观质量

在混凝土工程施工过程中,经常会存在一些影响混凝土外观质量的通病。文章从影响结构物混凝土外观质量的原因和防治方面进行了探讨。     

高职院校思想政治教育工作创新研究

和谐社会是以人为本的社会,人素质的提高和全面发展必须依靠教育.针对高职院校思想政治教育工作面临的新形势,必须对其进行机制改革和方法创新,通过对学生人性的充分肯定,对学生的智慧和潜能进行正确引导和开发,使之对自由与秩序、公平与正义满怀信心和追求,从而调动他们的积极性,最大限度地激发其创造力,成为构建社会主义和谐社会、推动社会协调发展的重要力量.     

论知识产权的刑事司法保护——兼论北部湾经济区的开放开发

提高北部湾经济区的自主创新能力,加快科技成果引进消化吸收再创新,必须以知识产权得到充分保护为前提。刑法通过剥夺或限制犯罪人权利来保护知识产权,是知识产权保护的最后防线。加强合作,严格执法,确保知识产权保护功能得到充分发挥,对于激发经济区的创新精神和创造激情,提高竞争力具有重要的理论和现实意义。     

On the plausibility of sunspot equilibria

This study examines the plausibility of the emergence of sunspot equilibria in an agent-based artificial stock market. Using the agent-based model, we make the sunspots explicit so that we can test, e.g., by means of the Granger causality test, whether purely extrinsic uncertainty can influence price dynamics. In addition, through agent-based simulation, the coordination process, which is mainly driven by genetic programming, becomes observable, which enables us to analyze what agents perceive and whether they believe in sunspots. By manipulating different control variables, three series of experiments are conducted. Generally speaking, the chances of observing “sunspot equilibria” in this agent-based artificial stock market are small. However, the sunspot believers can never be driven out of the market. Nevertheless, they are always outnumbered by fundamental believers, which is evidence that the market as collective behavior is rational. We also find that lengthening the time horizon will make it difficult for sunspot believers to survive.     

Corporate Governance,Product Market Competition,and the Wealth Effect of R&D Spending Changes

This article examines whether corporate governance and product market competition interact to affect the profitability of corporate research and development (R&D) investments. Firms announcing R&D spending changes experience positive and significant wealth effects, and these effects are mainly driven by good‐governance firms. Investors appear to view announcements of R&D spending changes undertaken by firms with stronger shareholder rights as evidence of value creation. Moreover, the favorable wealth effects are stronger for good‐governance firms in noncompetitive industries than in competitive industries, supporting the argument that good governance substitutes for product market competition.     

关于构建区域普惠金融发展评价体系的研究 ——基于江苏省普惠金融发展现状

自联合国于2005年提出以来,普惠金融发展经历了初步摸索、正式发展的阶段.但受限于城乡差距硬件软件等多方面因素,我国区域普惠金融存在极大的推广难度.本文以江苏省为范例,苏南苏中苏北经济发展存在差异,在普惠金融发展方面也相应存在差异.结合江苏省普惠金融发展新情况、新问题,构建一套能够适应地方经济发展的区域普惠金融评价体系,从普惠金融发展深度、广度、使用度、规模度、涉入度、成熟度六个方面设定了18个细分标准,试图全面对区域普惠金融发展进行分析评价,从而为区域"脱虚向实"提供政策制定和发展规划依据.     

Do bankers on the board reduce crash risk?

Commercial banker‐directors (CBDs) bring both financial expertise in risk management and conflicts of interest between shareholders and debtholders. The burgeoning literature on stock price crash risk generates important questions of whether CBDs reduce crash risk. Using BoardEx data from 1999 to 2009, we find supporting evidence that the firms with CBDs experience lower stock price crash risk. Moreover, the reduction of crash risk is more pronounced for high‐risk firms under the monitoring of affiliated banker‐directors. The results of this study are robust to the Heckman selection model, propensity score matching, and alternative measures of crash risk.     

《建筑工程计量与计价》课程教学改革探索

为了深化《建筑工程计量与计价》课程教学改革,笔者将人文关怀、案例教学和任务驱动等方法运用到本课程的教学实践中,学生反响良好,效果显著。