对《形状和位置公差》新标准的理解和应用

通过对《形状和位置公差》新、旧国际的对比，综述了新、旧标准间的不同之处、便于迅速了解和应用新标准。     

Price rigidities and institutional variations in markets with posted prices

Summary Standard laboratory posted-offer markets respond slowly and incompletely to demand shocks. In these one-sided markets, where sellers control the setting of prices, very little information is transmitted via the process of exchange. For this reason, traders have trouble distinguishing randomness in their own experience from changes in market fundamentals. This paper reports the results of twelve laboratory markets conducted to assess whether some common variants to standard posted-offer rules can correct the adjustment deficiences. Although discounting, multiple postings and excess demand information all improve performance, we find that response remains poor, and efficiencies low.Support for this research was provided by the National Science Foundation (SBR 9319842 and SBR 9320044), and the University of Virginia Bankard Fund. Data are archived at FTP address: fido.econlab.arizona.edu. We wish to thank Charles Plott and Shyam Sunder for useful comments on an earlier draft of this paper. The usual disclaimer applies.     

浅谈企业信用风险管理

社会主义经济是信用经济,没有信用,就没有秩序,市场经济就不能健康的发展。加强企业信用管理的风险控制是现代企业的一项重要任务。进入WTO标志着中国经济更加开放,国际贸易更加纷繁复杂,在机遇透人的同时,企业也潜伏着越来越大的风险,尤其是企业信用风险。因此强化企业的信用风险管理,建立与完善企业内部信用风险管理体制,仍然是企业面临的一项重要课题,笔者从多方面阐述了企业信用风险形成的原因以及如何建立风险管理机制等问题。     

Remittances from international labour migration: a summary of findings and issues for labour-exporting developing countries of the ESCAP region

International labor migration from the ESCAP region to the Middle East is analyzed, and patterns of remittances from migrants are examined. The focus is on "contract" migration, in which the workers involved have no intention of settling in the country of employment and which is characterized by a job contract that is concluded by the employer on behalf of the workers. Topics discussed include the labor market situation, controversies over the benefits of remittances, the flow of migration and the stock of workers in host countries, characteristics of migrating workers, management of the migration flow, the size and significance of remittance flows to ESCAP countries, and policy issues.     

Valuation of SGARAs IN THE Wine Industry: Time for Sober Reflection

The application of AASB 1037 Self Generating and Regenerating Assets provides little guidance to the commercial performance of winemakers. The valuation of grapevines essentially requires the valuation of a segment of a business (vineyards), from which is deducted the value of associated infrastructure. Grapevines are reported at a fictional "net market value" even though they cannot be bought or sold. The combination of recognising revaluation increments as distributable profits through the valuation of grapevines at "net market value", and the subsequent "amortisation" of those revaluation increments over the useful lives of the grapevines, creates a reporting maze which is more likely to confuse than inform.