胜利油田集输系统常见腐蚀研究

分析了胜利油田集输系统常见的腐蚀类型和腐蚀机理，分别阐述了各种局部腐蚀的防护措施，并综合对比了各种防腐方法的优缺点．指出根据不同区块的实际腐蚀环境、介质及工艺条件，因地制宜、有的放矢地制定经济、合理的防腐措施是减缓和控制腐蚀的有效途径。     

从管理会计角度分析石油石化企业的研发支出

目前对于技术密集型、研发支出比例较大的石油石化企业的研发支出的会计处理，各国理论界和实务界都存在着较大的差异，如有“费用化”、“资本化”和“有条件资本化”等几种方法。文章阐述了研发支出在石油石化企业中的地位。并结合石油石化企业研发特征进行研发支出的财务会计处理方法比较，最后从管理会计角度，提出了利用作业成本法将石油石化企业研发支出予以成本化的观点，目的是使石油石化企业研发支出通过分摊到研发支出的最终服务的产品（油气和炼化产品）成本中去。从而有利于石油石化企业内部管理层更好的了解产品的真实成本，以便提高企业油气产品和炼化产品的成本管理水平。     

The tortoise and the hare: the impact of employment instability on firm performance

The main objective of this study is to assess the influence of employment instability on firm performance in a sample of publicly traded firms. Competing theoretical arguments are considered with regard to likely outcomes associated with employment instability. A large sample of cross‐sectional time‐series data is then analysed using generalised estimating equations (GEE) regression techniques. Results indicate that employment instability is negatively associated with firm performance, although the relationship is also demonstrated to be quadratic (an inverse U‐shaped relationship). This suggests that the main relationship varies depending upon the level of employment instability. Industry characteristics are also examined as moderators of this main effect. The results suggest a disordinal interaction effect for industry differentiation, where employment instability is negatively associated with firm performance for firms in highly differentiated industries and positively associated in less differentiated industries.     

高等教育的发展趋势及对策

当前国际高等教育主要呈现这样几个发展趋势:国际化、大众化、市场化、信息化、综合化。面对这些特征,各国纷纷采取新对策,以取得发展高等教育的主动权。顺应国际高等教育的发展趋势,选择我国高等教育的科学发展策略,已是不二选择。     

Public bicycle as a feeder mode to rail transit in China: The role of gender,age, income,trip purpose,and bicycle theft experience

A marriage between public bicycle and rail transit presents new opportunities for sustainable transportation in Chinese cities. To examine determinants of public bicycle usage for rail transit access, an intercept survey of feeder mode choice among rail transit users was conducted near rail stations in Nanjing, China. Mode choice models were estimated with five feeder mode alternatives, including car, bus, walk, private bike, and public bike. By differentiating between public and private bicycle modes in the mode choice models, the study reveals the effects of personal demographics, trip characteristics, and station environments on public bicycle usage for rail transit access. Results show that female, older, and low-income rail commuters are less likely to use public bicycle to access rail transit. Rail commuters with bicycle theft experience and making school- or work-related trips are more likely to use public bicycle to access rail transit. Land use variables are largely insignificant in this study except that density shows a positive relationship with walking to rail transit. The results on demographic differences raise equity concerns when it comes to investing in public bicycle systems. Policy implications are discussed for Chinese cities to equitably boost public bicycle integration with rail transit.     

空间分析在住宅价值评估中应用研究综述

住宅是一种异质性商品，它的构成使用价值的各个特征之间有明显的差异，因此特征价格定价模型广泛用于住宅的价值评估。但是由于住宅数据中常常表现出空间问题，使得传统的特征价格模型不再适用，空间效应在不动产领域的存在引起了学者们的广泛关注。对空间分析在住宅价值评估中的应用研究进行了回顾和阐述，首先分析空间效应的来源和影响，讨论了在传统模型中纳入空间效应的重要性，接着阐述如何对这些空间效应进行有效建模和检验，并分析了进一步研究的方向。     

Sales forecasting in financial distribution: a comparison of quantitative forecasting methods

This paper deals with the issue of forecastability of sales activities of independent financial advisers (agents). Employing the most common quantitative methods on a diverse sample of timelines from multiple advisory companies, we have found that under most settings, these methods offer sub-par performance with high relative errors and no statistical differences between them. When a more granular approach is applied (reflecting sales unit size), ARIMA and the simple moving average emerge as significantly less accurate. This outcome is true for all sales units regardless of their size, when relative error is concerned. Thus, our analysis confirms the difficult forecastability of financial sales, speaking against the utilisation of more sophisticated forecasting methods, which mostly fail when compared to their much simpler and less costly counterparts.

     

低碳经济背景下广州市产业碳排放特征及发展对策

在全球经济发展低碳化的趋势下,基于广州2003~2012年的统计数据,通过对碳排放进行计算,研究发现,不同产业部门碳排放情况变化明显,10年来,第一产业碳排放量比重较小且增加缓慢,第二产业碳排放量比重一直较大但增速放缓,第三产业碳排放量增长迅速且比重逐渐加大,2012年第三产业碳排放量首次超过第二产业。通过聚类分析,将工业部门内部行业划分为优先发展、重点发展、优化发展、限制发展和深化发展五类。最后,对不同的产业部门提出相应的政策建议。     

应用型大学数学课程的研究与实践

数学是人类生活,劳动和学习中不可缺少的工具,但是我国高校的半数毕业生弄不清自己在大学中学习些高等数学课程到底有什么用,也不认为自己在将来的工作和生活中能够用到这些数学知识,而教育部在2012版课程目录指明了大学数学各个课程的开展最终是要达到能“实际应用”的这一目标,所以建设应用型大学数学课程体系就非常紧迫和必要了.本文结合在应用型人才培养这个核心目标就大学数学课程体系、教学方法、教学质量管理、实践环节建设等等进行了一些实践探索和小结.