工程建设质量控制中的特殊过程确认

ISO9001质量管理体系中对特殊过程及特殊过程确认作了具体规定,本文就特殊过程及特殊过程确认的概念、特点、内容、方法作了分析,结合其对工程建设中质量控制的指导意义,分析说明了在监理工作中进行质量控制的具体做法。     

A theoretical framework to evaluate different margin‐setting methodologies

The margin system is the first line of defense against the default risk of a clearinghouse. From the perspectives of a clearinghouse, the utmost concern is to have a prudential system to control the default exposure. Once the level of prudentiality is set, the next concern will be the opportunity cost of the investors, because high opportunity cost discourages people from hedging futures, and thus defeats the function of a futures market. In this article, we first develop different measures of prudentiality and opportunity cost. We then formulate a statistical framework to evaluate different margin‐setting methodologies, all of which strike a balance between prudentiality and opportunity cost. Three margin‐setting methodologies, namely, (1) using simple moving averages; (2) using exponentially weighted moving averages; (3) using a GARCH approach, are applied to the Hang Seng Index futures. Keeping the same prudentiality level, it is shown that the one using a GARCH approach by and large gives the lowest average overcharge. © 2004 Wiley Periodicals, Inc. Jrl Fut Mark 24:117–145, 2004     

The index futures markets: Is screen trading more efficient?

This article uses a nonparametric test based on the arc‐sine law (see, e.g., Feller, 1965 ), which involves comparing the theoretical distribution implied by an intraday random walk with the empirical frequency distribution of the daily high/low times, in order to address the question of whether the abandonment of pit trading has been associated with greater market efficiency. If market inefficiencies result from flaws in the market microstructure of pit trading, they ought to have been eliminated by the introduction of screen trading. If, on the other hand, the inefficiencies are a reflection of investor psychology, they are likely to have survived, unaffected by the changeover. We focus here on four cases. Both the FTSE‐100 and CAC‐40 index futures contracts were originally traded by open outcry and have moved over to electronic trading in recent years, so that we are able to compare pricing behavior before and after the changeover. The equivalent contracts in Germany and Korea, on the other hand, have been traded electronically ever since their inception. Our results overwhelmingly reject the random‐walk hypothesis both for open‐outcry and electronic‐trading data sets, suggesting there has been no increase in efficiency as a result of the introduction of screen trading. One possible explanation consistent with our results would be that the index futures market is characterized by intraday overreaction. © 2004 Wiley Periodicals, Inc. Jrl Fut Mark 24:337–357, 2004     

加快向公共服务型政府转变--从SARS突袭谈起

SARS危机直接暴露出我国政府在公共卫生和医疗,尤其是农村公共卫生和医疗中的欠账太多。从有关数据显示,我国经济增长的成果没能主要投资于公共卫生和医疗、社会保障、教育等社会事业发展问题,政府仍是一个经济建设型政府,远没有完成向公共服务型政府的转变。经济建设型政府,比     

跨国公司跨境环境管理战略模式及其影响因素

跨国公司国际生产的延伸带来了对生产过程中的环境问题,引起了对跨国公司环境管理战略的关注.本文介绍的跨境环境管理的模式,其集中程度是由分散化逐渐向高度一体化提升的一个连续的集合.影响跨国公司各环境管理战略一体化程度因素包括产业因素、公司内部因素、正式规制因素以及市场因素.     

Confucian Business Ethics and the Economy

Confucian ethics as applied to the study of business ethics often relate to the micro consideration of personal ethics and the character of a virtuous person. Actually, Confucius and his school have much to say about the morals of the public administration and the market institutions in a more macro level. While Weber emphasizes the role of culture on the development of the economy, and Marx the determining influence of the material base on ideology, we see an interaction between culture – specifically Confucian business ethics – and the economy. In this paper, we are going to study this interaction in several crucial stages of development of Confucianism. The paper concludes by postulating the relevance of Confucian business ethics to the global knowledge economy.     

悬浮床加氢裂化工艺技术经济分析

介绍了重油悬浮床加氢裂化工艺的最新发展，对国内新开发的悬浮床加氢裂化工艺特点作了介绍。并将悬浮床加氢和三种重油轻质化工艺——固定床加氢、延迟焦化、重油催化裂化在技术经济上作了分析对比。在原油品质越来越差的今天，针对劣质重油而开发的的悬浮床加氢裂化工艺具有非常广阔的应用前景。     

趋势与对策:中国保险业经营环境发展研究

作为中国金融业的一个重要组成部分,保险业处在对外开放的前沿,中国加入世界贸易组织为其所设定的过渡期已经结束,论文分析了过渡期以后中国保险业经营环境的变化趋势,并针对性地给出了对策建议。     

解读会计信息产权

会计信息外部性的存在带来会计信息供求的冲突,解决此冲突的规则就是会计信息产权。会计信息产权需要界定才能发挥其应有的效能,会计信息产权的界定取决于对企业所有权分享、管制和道德等因素,企业所有权分享下的会计信息产权界定是初始的界定,无法完成初始界定时可采用管制方式进行强权界定,道德是会计信息产权界定不可缺少的因素。国企改革所滋生的各种问题的根源在于会计信息产权畸形性,欲抑制其畸形,正确处理国企所有权的分享问题的同时,建立“共同治理”的机制和“相机治理”机制是必不可少的。     

委托-代理理论与国有企业经营者激励制度的构建

我国的国企改革走过了近三十年的风雨历程,如何建立行之有效的经营者激励制度一直是改革的热点问题.本文在全面阐述委托--代理理论的基础上,对我国国有企业经营者激励制度的演变进行分析,进而,就如何在委托--代理关系下的国有企业内建立有效的激励机制问题进行探讨.