Secrecy Culture and Audit Opinion: Some International Evidence

We examine whether and how auditors respond to audit risks arising from secrecy culture when making audit opinion decisions. Using a sample of international Big N auditors from 33 countries, we find strong and robust evidence that auditors are more likely to issue modified audit opinions to clients domiciled in countries with a strong secrecy culture. In addition, we find that the association between secrecy culture and auditors' propensity to issue modified audit opinions is less pronounced in countries with strong investor protection than that in countries with weak investor protection.     

人力资源管理强度的研究回顾及在中国情境下的理论框架建构

人力资源管理强度能够从整体上反映企业人力资源管理的效果,在组织管理实践中具有重要的指导作用.但以往关于人力资源管理强度的探讨主要集中于西方情境,这极大地限制了其在中国情境下的发展.因此,本文立足于中国情境,在对现有人力资源管理强度进行理论回顾的基础上,构建了中国情境下人力资源管理强度的研究框架,并从维度、测量与实证研究三个方面进行了未来展望.     

Ka频段双模航空客舱宽带卫星通信系统总体设计

针对民航市场对客舱宽带卫星通信的迫切需求，提出了一种基于Ka频段高通量卫星的双模解决方案。研究了系统设计的诸多方面，包括卫星资源选择、网络结构、技术体制和适航性。详细介绍了机载设备的组成和双模工作原理，分析了几个与设计实现密切相关的技术指标。方案设计和技术指标分析结果对实际工程应用有一定的参考价值。     

井冈蜜柚取汁工艺优化

井冈蜜柚果汁饮料有一定的市场前景,其深加工有待发展。对柚子果汁饮料生产工艺中的关键技术问题,即提高柚子出汁率问题进行研究。结果表明:100 g果肉直接榨汁后按1 000 U/100 g添加量加入果胶酶,200 U/100 g添加量加入纤维素酶,在45℃下处理3 h,出汁量达到86.3 g/100 g果肉,比未加酶处理时提高了近1倍。     

China's One‐Child Policy: Some Unintended Consequences

This paper gives a brief overview of China's family planning policy which, although recently relaxed, still controls a large swath of the population. Unofficially known as the ‘one‐child policy’, it resulted from the social strife of the 1970s coupled with a Malthusian pessimism concerning the capability of the still largely closed and isolated Chinese economy to care for itself. We discuss the motivations for the policy, the unfortunate demographic future that it will create, and some policy reforms that can be undertaken today.     

转向架存放库货架结构设计及有限元分析

为满足转向架检修的需求,在转向架检修库中特别设置一个立体存放库。由于国内目前没有转向架的立体存放库,故采用升降横移式立体车库的方式对转向架存放库货架结构进行了设计。通过有限元方法对货架进行分析与计算,在保证货架承载强度、变形和稳定性的要求下,将原来的壁厚8 mm的钢板改为6 mm,从而减轻了货架的质量,满足了仓储的需要。     

An intelligent service matching method for mechanical equipment condition monitoring using the fibre Bragg grating sensor network

Due to the advantages of being able to function under harsh environmental conditions and serving as a distributed condition information source in a networked monitoring system, the fibre Bragg grating (FBG) sensor network has attracted considerable attention for equipment online condition monitoring. To provide an overall conditional view of the mechanical equipment operation, a networked service-oriented condition monitoring framework based on FBG sensing is proposed, together with an intelligent matching method for supporting monitoring service management. In the novel framework, three classes of progressive service matching approaches, including service-chain knowledge database service matching, multi-objective constrained service matching and workflow-driven human-interactive service matching, are developed and integrated with an enhanced particle swarm optimisation (PSO) algorithm as well as a workflow-driven mechanism. Moreover, the manufacturing domain ontology, FBG sensor network structure and monitoring object are considered to facilitate the automatic matching of condition monitoring services to overcome the limitations of traditional service processing methods. The experimental results demonstrate that FBG monitoring services can be selected intelligently, and the developed condition monitoring system can be re-built rapidly as new equipment joins the framework. The effectiveness of the service matching method is also verified by implementing a prototype system together with its performance analysis.     

新疆油气资源税改革全国推广的借鉴意义

已经运行半年多的新疆油气资源税改革使油气企业的税负增加,地方财政增收效应显著,初显税改的目标定位。但在试点中暴露出来的计税依据不规范、综合减征率递减以及内外资企业税负不统一的问题,亟需在全面推开资源税改革方案时予以综合考虑,除此之外,还应适当提高现行税率,处理好资源税收入在各级政府间的分配,并在现行体制下同步推进资源税费改革,以此设计具体的改革方案和路径。     

市场结构内生变迁与产能过剩治理

本文构建了一个市场需求不确定性情况下的企业动态性模型,发现当行业发展前景相对确定但市场需求存在较大不确定性时,高效率企业为规避风险会谨慎投资,从而为大量低效率企业留下市场空间,市场集中度和产能利用率较低。而随着行业成熟和不确定性减少,优势企业会不断扩大规模,逐步淘汰劣势企业,最终形成较合理的市场结构和产能利用率。因而,我国一些重要行业在早期发展阶段出现大量企业涌入的现象,不应片面视为市场失灵,也不能一概归因于地方政府的产业扶持政策。本文以我国家电和钢铁产业为例,说明治理产能分散和过剩问题,根本办法是建立和维护公平竞争的市场环境,让市场内生的产能集中机制更好地发挥作用,而不是"以扭曲去对付扭曲"。     

国际油价冲击与中国的经济增长——基于非对称关系视角的分析

本文基于季度数据，引入非对称协整模型，考察国际油价与中国经济增长的动态关系，并鉴于油价波动对不发达经济体可能的冲击，还测度了油价的不确定性并探析其对经济增长的影响，结果表明：（1）从短期来看，国际油价变化是国内经济增长的单向Granger原因，“中国因素”对全球油价变化的影响尚不明显；（2）从长期来看，国际油价和经济增长具有非对称协整关系，油价上涨对经济的影响明显大于油价下跌所产生的效应；（3）国际石油市场存在正反馈交易行为，导致油价波动在油价上涨时表现更加明显。油价不确定性在短期内对经济增长存在负面影响，长期中则不会显著影响经济增长。以上结果意味着必须高度重视石油安全问题，加强油价波动预警与风险管理系统。