公路工程施工企业质量体系运行控制要点

结合大港油田集团路桥工程有限责任公司质量管理体系运行的管理经验，阐述了公路工程施工企业要切实做好质量管理体系运行，应重点抓好过程确认、不合格控制、数据分析，做好管理评审，真正将质量管理体系运行工作做到实处。     

The effect of pension accounting on corporate pension asset allocation

We examine the impact of new pension disclosures and subsequent full pension recognition under FRS 17 and IAS 19 in the United Kingdom and SFAS 158 in the United States on pension asset allocation. These standards require recognition of net pension surplus/deficit on the balance sheet and actuarial gains/losses in other comprehensive income. Therefore, these standards introduce volatility into comprehensive income and balance sheets. We identify a disclosure period during which UK companies disclosed all the required data under FRS 17 in the notes without recognition. We also identify a full recognition period starting 1 year before until 1 year after the adoption of FRS 17/IAS 19 (UK) and SFAS 158 (US). We predict and find that UK companies, on average, shifted pension assets from equity to debt securities during both the disclosure and the full recognition periods. We also find that while before the adoption of SFAS 158 US companies maintained a stable allocation to equities and bonds, these companies, on average, shifted funds from equities to bonds around the adoption of SFAS 158. Cross-sectional analysis shows that the shift away from equities is related to changes in funding levels, shorter investment horizons, increased financial leverage, and the expected impact of the new standards on shareholders’ equity.     

《工程力学》教学改革的探索

《工程力学》是机械类专业的一门基础学科,其重要性不言而喻,本文从教学方法、教学大纲、教学质量方面进行改革,使该门学科的教学变的更为轻松。     

工程项目成本管理与控制

文章从工程项臻投资决策阶段、设计阶段、实施阶段3个方面入手,归纳工程项目成本控制的主要内容和途径,提出降低工程成本,提高经济效益的建议,从而使施工企业获得最大效益。     

Auditor Independence and the Cost of Capital Before and After Sarbanes–Oxley: The Case of Newly Issued Public Debt

An important aim of the Sarbanes–Oxley Act (SOX) was to reduce the cost of capital by enhancing auditor independence. However, prior literature has argued that SOX has been ineffective in meeting this objective. We contribute to this debate by first providing evidence suggesting that auditor independence has increased following SOX. Though we posit an inverse relationship between auditor independence and cost of capital, it is an open question whether this relationship has become stronger or weaker following SOX. An examination of this relationship reveals that auditor independence is more strongly related to bond rating and bond yield premium in the post-SOX period relative to the period before SOX. This evidence suggests greater price sensitivity of corporate debt to the level of auditor independence following SOX. We also show that controlling for the effect of auditor independence and other factors, cost of debt decreased following SOX.     

外商直接投资对我国物流产业发展影响的面板模型实证研究

为了更好地实证考察外商直接投资对物流产业发展的推动效应,基于2001-2010年我国省级面板数据,利用混合截面最小二乘法、固定效应模型、广义最小二乘法和极大似然估计方法,实证考察外商直接投资对我国地区物流产业发展的推动效应,结果发现:外商直接投资的物流产业推动效应弹性介于0.103 4-0.249之间,回归结果显著为正且稳健.     

家电“以旧换新”对废旧家电回收体系的影响

随着科技发展和人们生活水平的提高,我国废旧电子电器数量逐年增加。我国提出家电"以旧换新"的政策,对废旧家电的回收起到了很好的促进作用,有利于废旧家电走上正规回收道路,有利于资源的高效利用等等。但是此系统也存在一些弊端:运行资金由政府投入,缺乏生产商的参与等。建议在有效的市场机制下责任主体由政府向生产者转移。     

中国石油企业实施环境保护的机制研究

本文对环境问题对石油企业发展进行限制分析,得出国家法规及政策限制、大企业社会责任的制约、资源浪费严重、国际环境保护标准限制是主要问题。借鉴国外的成功经验并结合我国石油企业环境保护的现状,探讨中国石油企业环境保护机制的构建,以期为中国石油企业的环境保护提供一些参考。     

基于模糊VIKOR的高校虚拟科研团队成员选择决策

针对网络环境下虚拟科研团队成员的特点——跨地域、跨组织、跨文化,构建了高校虚拟科研团队成员选择决策指标体系。针对决策指标难于量化的特点,提出基于模糊VIKOR方法的高校虚拟科研团队成员选择的模糊多属性折中的群决策方法。利用实例对该方法的有效性进行了说明。     

基于GEE的淮南市土地利用变化对生态系统服务价值的影响

以淮南市为研究区,基于谷歌地球引擎(GEE)云平台获取的土地利用数据和修正的当量因子表,分析2010—2018年淮南市生态系统服务价值(ESV)的时空变化,以期探究淮南市煤炭开采对ESV的影响,为淮南市可持续发展提供决策依据。结果表明:2010—2018年,淮南市的耕地面积减少,建设用地和水域面积增加,其他土地利用类型变化幅度较小;淮南市ESV呈增长趋势,由2010年的98.37亿元增长到了2018年的119.64亿元;基于1 km×1 km的格网尺度对淮南市ESV进行分析发现:淮南市ESV低值区面积减少,较低、中等、较高、高等级的面积均呈上升趋势;各土地利用类型价值系数的敏感性指数均小于1,说明研究结果具有可靠性;淮南市ESV与累计原煤产量有较高的相关性,两者相关系数R2为0.8546。