基于区块链技术的建筑材料供应链质量数据安全共享方法

传统方法在建筑材料供应链质量数据安全共享中应用效果不佳，不仅数据误码率比较高，而且数据共享时延比较长，无法达到预期的数据安全共享效果。为此提出基于区块链技术的建筑材料供应链质量数据安全共享方法。利用区块链技术对建筑材料供应链质量数据属性加密，建立建筑材料供应链质量数据安全共享链，整合建筑材料供应链质量数据加密、解密程序，通过对用户身份验证实现对质量数据安全共享，以此完成基于区块链技术的建筑材料供应链质量数据安全共享。实验证明，设计方法的数据误码率在1%以内，数据共享时延在1s以内，具有良好的数据安全共享效果。     

技术-经济范式赶超机遇与中国创新政策转型

新技术革命为我国带来了新的技术赶超机遇，但也加剧了国家间的技术竞争。“中兴事件”暴露出我国核心技术自主创新能力短板。根据佩蕾丝、弗里曼等对技术革命浪潮的研究，当前我国正处在新旧技术-经济范式转换阶段，处于技术赶超机遇期。美、德两国在19世纪下半叶赶超英国的经验给我国的启示是，以追踪世界新技术-经济范式为导向的创新政策是我国实现技术赶超的必要条件。要抓住技术赶超机遇就必须反思目前我国创新政策缺陷，通过创新政策转型和创新，营造促进民族企业创新的社会经济环境，从而引导创新环境特征转变、促进向世界新技术-经济范式转换并跻身于并跑和领跑行列。因此，加强金融规制、系统性支持民族创新企业、培育民族高技术产业创新集群、加大人力资本投资力度和鼓励人才流动等成为我国创新政策转型的重要内容。     

政府研发补贴促进企业创新了吗

政府补贴能否促进企业创新一直存在争议。与以往从资源视角探讨政府补贴与企业创新关系的研究不同，基于信号理论视角，以2012—2016年沪深A股非金融类上市公司为研究样本，通过剔除非研发补贴的噪音并控制样本自选择偏误，实证检验中国转型经济背景下，政府研发补贴对企业创新的微观政策效应，以及企业层面制度因素（产权性质）和区域层面制度因素（制度环境）对该效应的调节作用。研究发现，政府研发补贴释放的积极信号能够帮助企业获取外部创新资源，有效促进企业创新；相比于国有企业，政府研发补贴对非国有企业创新的激励效应更强；制度环境越好，政府研发补贴对企业创新的激励效应越强。研究理论丰富了科技创新政策有效性和信号理论相关研究。同时，研究发现，政府应继续加大对企业创新活动的补贴额度，不断深化所有制改革，为企业创新营造良好的外部制度环境；另外，企业还应充分发挥政府研发补贴信号的杠杆效应，拓宽外部创新资源获取渠道。     

大豆大杂粉碎及重杂灭活工艺改造

随着国家对环保的重视,改变进口大豆大杂(豆荚、豆杆)焚烧处理的传统做法尤为重要,采用风选、粉碎等手段,区分处理轻重杂,杂质分别采用生产线高温高压和蒸汽湿热灭活法进行处理后,可充当纤维类物质掺入到成品豆粕中。根治环境污染的同时降低厂内安全风险,充分利用进口大豆秸秆类纤维物质,减少大豆损耗,以较小的投入实现经济效益和环境保护。     

桑叶配方颗粒物质基准研究

桑叶配方颗粒迄今尚没有统一的质量标准。为提升桑叶配方颗粒的内在质量,对其物质基准评价方法进行了研究。选取具有代表性产地的15批桑叶制备物质基准,采用高效液相色谱法,以芦丁、异槲皮苷、紫云英苷作为评价指标,确定桑叶物质基准的出膏率范围、标志性成分含量及转移率范围,采用超高效液相色谱法,建立物质基准UPLC特征图谱,并对其主要成分进行指认。结果表明:15批物质基准中,芦丁转移率为19.94%～34.05%,异槲皮苷转移率为11.67%～43.58%,紫云英苷转移率为10.73%～43.05%;物质基准特征图谱中,标定了14个共有峰,指认出7个色谱峰,分别为新绿原酸、绿原酸、咖啡酸、芦丁、异槲皮苷、槲皮素-3-O-(6″-O-丙二酰基)-β-D-葡萄糖苷、紫云英苷。所建立的基准评价方法为桑叶配方颗粒质量标准的制定及其后续大规模生产提供了数据基础。     

Material weakness disclosures and restatement announcements: The joint and order effects

We examine differences in stock price, option volatility, and litigation reactions to restatement announcements that are associated with a material weakness (MW) disclosure. Contrasted with restatements that are not associated with any MW disclosure, our analyses reveal that firms that announce both a restatement and an associated MW experience significantly more negative market returns, greater implied volatility, and higher likelihood of class action lawsuits. Separating the restatements into timely reporters, where the MW precedes the restatement, and non‐timely reporters, where the MW is concurrent with or follows the restatement, we find that timely reporters experience more negative returns at the time of the restatement, relative to non‐timely reporters, suggesting that investors perceive the early MW disclosure to signal more pervasive control‐related problems. Interestingly, we find that timely and non‐timely reporters are equally likely to be sued, consistent with the argument that wrongdoing (through either a timely or non‐timely MW disclosure) provides stronger grounds for establishing scienter. However, timely reporters appear to secure more favorable litigation outcomes: they face higher likelihood of lawsuit dismissals and pay much lower settlements, compared to non‐timely reporters. Overall, our evidence provides new insights into how market participants incorporate information about internal control weaknesses into their perceptions regarding the economic implications of financial restatements, and financial reporting quality.     

铁路建设项目地材调差的探讨

国家环保治理政策的执行日益严格,多地地材价格明显上升,但铁路工程按照相关政策对地材价差不予调整,各施工单位在承接铁路工程项目时承担了巨大风险。铁路建设项目地材是否有必要进行调差,地材价差的计算、价差分担、合同签订以及验工计价等工作如何开展,均成为困惑建设单位以及施工单位的问题。本文就某铁路建设项目开工以来一直探索的地材调差问题进行探讨,为寻求解决同类问题的同行提供参考。     

Collaboration for R&D Projects between the Industry and External Agents: Evidence from Manufacturing Companies in Peru

In this article we use the innovation survey of the manufacturing industry of Peru to identify cooperation behaviors for research and development (R&D) projects among companies and external agents in general. Likewise, we also find cooperation behaviors among the industry and the following external agents: university, technical centers, suppliers, customers, and companies of the same group, competitors, guilds, and consultants. Within the specific agents, the university is considered a cooperation agent for R&D projects. We use the survey of innovation in the manufacturing industry of Peru conducted in 2015, which resulted in 1447 Peruvian companies being surveyed. Evidence was obtained as to the degree of the tie between the industry and external agents for cooperation in R&D projects, giving relevance to variables such as investment, resources, and degree of innovation. Our results show that investment is an important factor for cooperation with external agents. Additionally, companies that have innovated at some point seek to cooperate with external agents. Finally, the importance of the university is demonstrable, thus, companies that invest in R&D seek to cooperate with the university.     

信息化在石化企业物资采购管理中的应用

随着当前信息化技术的发展,我国进入了信息化时代。信息化技术逐渐在社会各个领域得到广泛应用。信息化技术为我国各项建设活动提供了更有力的支撑,推动着社会的发展。石化企业属于我国比较重要的能源产业,石化企业的发展情况对我国经济体制存在着直接影响。论文在关注信息技术的应用优势和分析石化企业物资采购管理情况等基础上,关注物资采购管理面临的问题,有效得出信息化在石化企业物资采购管理的实践应用对策。