飞机发动机吊装实训平台安全性论证

以理论力学,材料力学,机械设计基础为理论依据,通过对发动机在安装状态和在吊装状态时的受力分析,计算论证了飞机发动机吊装实训平台的安全性。并且经过实践检验和无损检测的鉴定,进一步证明了飞机发动机吊装实训平台的安全可靠性。     

基于内部人控制的股权融资偏好博弈分析

我国上市公司融资时,表现出强烈的股权融资偏好,国内很多学者从多个角度分析了这一现象存在的原因.本文从内部人控制这一视角,将经理层作为内部人的代表,建立博弈模型分析内部人控制如何导致上市公司偏好股权融资,并提出相应的对策建议.     

Strategic order splitting,order choice,and aggressiveness: Evidence from the Taiwan futures exchange

We investigate the strategic order‐splitting behavior and order aggressiveness of different types of traders using a unique dataset on the Taiwan Futures Exchange. By examining the trades and orders for each and every account, we find that, as compared with domestic institutional traders and individual traders, foreign institutional traders and futures proprietary firms are more likely to split their orders and it appears that the price adjustments after their trades are permanent. Foreign institutional traders and futures proprietary firms seem to be better informed, with their orders apparently being split so as to reveal their information on a gradual basis. Furthermore, we find that foreign institutional traders and futures proprietary firms use fewer market orders, choosing instead to submit aggressive limit orders, possibly due to their desire to make the most of their information advantage. © 2009 Wiley Periodicals, Inc. Jrl Fut Mark 29:1102–1129, 2009     

Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management.     

中国企业国际知名品牌培育：效应、问题与战略框架

培育中国企业国际知名品牌，是实现从“中国制造”到“中国创造”的战略转换的必然选择，具有多方面的积极效应。不过，在这一培育过程中，中国企业还面临着品牌国际化经营的时间短、创建国际知名品牌所必须的基础能力不足等问题。针对这些问题，本文提出了一个包括基础能力体系、环境支持体系和品牌国际化运营体系的战略框架，希望能对中国企业培育国际知名品牌起到一定的指导作用。     

纺织行业产品质量经济效应研究

本文以纺织行业为研究对象,运用VECM模型对产品质量提升的经济效应做实证研究。结果表明,代表产品质量水平的变量与代表经济效益的变量之间存在长期稳定的关系。产品合格率水平的提升对劳动生产率、出口额有显著的拉动作用,但提高产品质量等级品率对出口企业盈利能力的改善作用不显著。文章认为,我国纺织行业摆脱贴牌、委托加工的粗放型外贸增长方式,加强自主品牌建设,走高附加值的集约型发展道路,是破解当前行业发展瓶颈,增强盈利能力,实现可持续发展的必由之路。     

百年风雨望火楼

望火楼在观象山西偏.一塔矗立,上出云霄.人守其上,以备火警…… --刘少文·<青岛百吟>(1929年出版) 在青岛,有一些老建筑十分特别,它们望着几代青岛人的成长和他们一起"生活",但又把自己的那段历史深深地锁在门内.望火楼,就是这样的一座建筑,历经沧桑却始终神秘.     

CHANGE for a New Econornic Structure?

Opportunity in the financial crisis? For a long time,China's fast econom-ic growth is heavily dependent on growth of exports,particularly dependent on ex-ports of low value-added,low technologi-cal products.Although the policy-makers and scholars are aware of the importance and necessity of industrial structure im-provements since 1992,it is hard to have a real incentive to promote economic re-structuring under rapid economic growth.     

污水处理厂的脱氮除磷改造

结合城镇污水处理厂脱氮除磷改造工程实例，对老氧化沟进行功能区划分、设备改造：增加好氧区溶解氧浓度，降低缺（厌）区溶解氧浓度；同时适当增容，延长氧化沟水力停留时间和污泥泥龄。运行结果表明，系统出水主要指标稳定达到GB18918—2002一级A标准。     

China''s Tough Road to Economic Recovery

Aseries of economic data recently showed that in the context of the global economic recession,China's economy may take the lead in recovery.