论上市公司会计报表粉饰行为的识别及其防范

近几年我国证券市场出现的几宗大案使人们对会计报表的粉饰有了极大的关注,本文通过对上市公司报表粉饰的动机、常用手段的分析,提出了识别会计报表的粉饰的有效方法,以提高广大投资者识别盈余管理等粉饰方法的能力。     

欠发达地区劳务外包发展前景与对策——重庆市垫江县劳务外包调研报告

在政府的大力支持下,通过代理商的积极作用,重庆市垫江县劳务外包迅速兴起。垫江县的劳务外包通过主动承接发达地区的企业外包业务,开创了农村剩余劳动力转移“离土不离乡”的新模式,开辟了一条发展县域经济,尤其是县域工业经济的新路。垫江县的劳务外包还处于业务外包的低级阶段,一方面要继续扩大劳务外包,另一方面应从低级向高级阶段升级,积极发展生产外包和物流外包。垫江县要对业务外包进行长期的科学规划;建立完善业务外包信息网络平台;制定税收、土地等方面的优惠政策,鼓励乡、镇、村级建立比较集中的、有固定场所的劳务加工点,并鼓励农民购买机器设备、建立微型家庭工厂,促进劳务外包的升级发展;进一步发挥政府主导作用,激励、扶持代理商,并加强对代理商、村长及农民的相关培训。     

Expenditure Pattern for Food Away from Home Consumption in Turkey

ABSTRACT

One of the largest recent changes in consumer food purchasing behavior is the trend towards greater consumption of food eaten outside the home. Between 1994 and 2000, the share of total food expenditures spent on food away from home (FAFH) increased from 7 to 15% with an increasing share for fast-food facilities. This study focuses on whether demographic and socioeconomic factors have detectable effects on Turkish FAFH expenditures. This question is of interest because previous studies suggest that increasing household income, education, female labor participation and changing lifestyle especially in developing countries increased household FAFH consumption share but decreased food at home consumption share. However, no study to our knowledge has examined the combined effect of income, education, employment, and family status on Turkish FAFH consumption. The data for this research were obtained from personal interviews of representative sample households of the province of Adana in Turkey. The findings of this study generally indicate that restaurant facilities, employment of wife and education, composition of household, and income are statistically significant determinants of FAFH consumption.     

海面低仰角数字微波通信系统性能及体制分析

本文介绍了海面低仰角数字微波通信系统的特点，对海面电波多径衰落进行了理论计算，指出了通信系统抗衰落的方法和手段，并给出了一种抗衰落通信系统在海面通信试验中的测试数据。     

厚层砂岩顶板综采工作面初次放顶的安全技术研究

本文针对谢桥煤矿13318E厚层砂岩坚硬顶板工作面,首先提出了超前在工作面切眼顶板施工双排三花强制放顶爆破眼的技术方案。经过爆破,老顶形成了明显的裂隙,并且部分老顶矸石冒落高度达到0.6m。然后,通过在支架上布置自动检测压力表,研究了采动影响下的采场支架压力变化,并与老塘顶板跨冒、巷道围岩变形作对比分析,得到了初次放顶技术方案的可行性,为相类似条件的工作面初次放顶提供有益的技术参考。     

国有企业退出中政府与内部利益相关者的博弈

用博弈论的方法分析在国有企业退出时政府和相关利益者所采取的策略,可以发现,只有在政府与国有企业相关利益者都能双赢时,才能保证国有企业顺利退出。     

论中小企业的留才策略

"人才是企业最重要的资本"。流失人才就意味着要付出巨大的补偿费用,意味着资产的损失,许多中小企业已为此付出了巨大代价。通过分析中小企业人才流失的现状,人才流失给中小企业带来的不利影响,以及中小企业人才流失问题的原因,从而提出了解决人才流失问题的相应对策。     

Dining out,the missing food consumption in China

Food security concern in China is also the world’s concern. Studies on food consumption in the past, however, often neglected the increasing food consumed away from home (FAFH). Drawn on a survey data recently conducted in nine cities by a week-long diary method, we found that FAFH in urban China accounts for a significant proportion of total food consumption, although its share varies by food category. With substantial expected income growth, overall FAFH consumption will likely continue to rise, but would be negatively affected by the rapid societal aging process, both in dining out probability and per capita consumption level. The main findings of this study have implications for food processing and service industries as well as for studies in food-related environmental issues.     

Separating what we eat from where: Measuring the effect of food away from home on diet quality

Many argue that food away from home (FAFH) is a contributing factor to the obesity epidemic, showing that body mass index and consumption of FAFH are positively correlated. However, correlation analyses using a simple regression approach, such as the Ordinary Least Squares (OLS), do not prove that FAFH causes weight gain. We use a first-difference estimator to establish a causal relationship between FAFH and dietary intakes. Using dietary recall data from the 2003–2004 National Health and Nutrition Examination Survey and the 1994–1996 Continuing Survey of Food Intakes by Individuals, we find that FAFH does indeed increase caloric intake and reduce diet quality, but that the effect is smaller than if estimated using OLS. Thus, models based on associations are likely biased upward, as much as 25% by our estimates.     

浅析小型河湖消亡及其对生态环境的危害

我国小型河湖数量众多,其中大部分正逐渐走向消亡,由此而带来了诸多生态环境危害,这一现象还未引起人们足够的重视,阐述了引起小型河湖消亡的原因及其危害,以期提醒生社会注意这一问题,并能与自然和谐相处,减少不必要的灾害损失。