机械构成元素与加强型机械的研发

机械已成为当今世界一种不可或缺的工具。工业领域中,机械加工产业发展迅速。了解机械的原理与加工原理,才能保证机械产品适合产业发展,保证其使用的质量与效果。文章从分析机械构成元素出发,阐释了机械的基本构成原理,进而指出了目前加强型机械的使用与研发现状,提出了我国在加强型机械研发方面存在的问题及应对措施。     

Labor Unemployment Concern and Corporate Discretionary Disclosure

We investigate how firms strategically vary their disclosure policies in response to labor unemployment concern. Using changes in state unemployment insurance laws as exogenous variations of labor unemployment concern, we show that firms provide more bad news forecasts when unemployment concern is low. This relation is stronger when firms are financially constrained, when CEOs and CFOs have higher equity incentives, and when workers are likely to be affected more by unemployment. Our findings are not driven by earnings management reversal or underlying performance changes, and are robust to a battery of identification tests. Finally, we find a similar effect of unemployment concern on disclosure using the tone of 10‐K and 10‐Q filings as an alternative proxy for corporate disclosure. Overall, our findings suggest that labor unemployment concern is an important consideration for corporate discretionary disclosure.     

Optimal dynamic reinsurance with dependent risks: variance premium principle

In this paper, we consider the optimal proportional reinsurance strategy in a risk model with two dependent classes of insurance business, where the two claim number processes are correlated through a common shock component. Under the criterion of maximizing the expected exponential utility with the variance premium principle, we adopt a nonstandard approach to examining the existence and uniqueness of the optimal reinsurance strategy. Using the technique of stochastic control theory, closed-form expressions for the optimal strategy and the value function are derived for the compound Poisson risk model as well as for the Brownian motion risk model. From the numerical examples, we see that the optimal results for the compound Poisson risk model are very different from those for the diffusion model. The former depends not only on the safety loading, time, and the interest rate, but also on the claim size distributions and the claim number processes, while the latter depends only on the safety loading, time, and the interest rate.     

寒地城市街旁绿地园林小品设计研究

寒地城市具有特殊的气候特点和人文特色，园林小品在寒地城市街旁绿地设计过程中具有重要的作用。只有克服寒冷气候对园林造景的不利影响，充分挖掘寒地城市的特色，并将其体现在街旁绿地的园林小品设计过程中，才能提高户外绿地的吸引力，为居民提供舒适的体闲环境。     

Applying fuzzy quality function deployment to identify service management requirements for customer quality needs

In this paper a fuzzy quality function deployment to identify service management requirements for customer quality needs is developed. First, customer quality needs with importance degree have been investigated followed by development of service management requirements for satisfying the observed customer quality needs. Furthermore, construct a fuzzy relation matrix to link service management requirements and customer quality needs based on cross-functional expertise. The aggregated fuzzy assessments of various service management requirements are ranked to determine their importance priority. Finally, an empirical study for identifying the service management requirements for customer quality is used to demonstrate the proposed approach.     

预包装食品标签相关规定及标签标志错误分析

预包装食品标签上的产品信息是消费者购买产品的重要依据,也是食品质量安全管理的重要内容之一。本文依据GB 7718-2011《食品安全国家标准预包装食品标签通则》探讨预包装食品标签目前存在的问题。     

An economic evaluation of market development programmes for US dairy products

‘This study measured the effectiveness of US dairy export promotion programmes on increasing foreign demand and enhancing producers’ revenues. An import demand equation based on panel data was used to test whether export promotion has a positive and significant impact on US dairy exports. The effects of various promotion scenarios on the dairy market were then simulated, and benefit–cost ratios (BCRs) for these programmes were estimated. There were three key findings. First, the combined effort of public and private dairy export promotion expenditures had a positive and statistically significant impact on demand for US dairy products in the world market. The findings indicated that export promotion stimulated total dairy exports by 4.14 billion pounds, on average, per year, which represented 55.8% of total exports. Second, US dairy export promotion has been highly profitable for the nation’s dairy farmers. The calculated BCRs, based on assumed elasticity of supply, ranged from a low of 8.54 for the most elastic assumption to a high of 30.12. Third, from an optimality standpoint, dairy farmers are underinvesting in export promotion. The marginal BCRs ranged from a low of 3.79 to a high of 15.22, which means that, at the margin, increasing export promotion expenditures would be profitable for dairy farmers.     

补偿还是自主:互联网技术嵌入与工作压力作用机制变迁研究

本文基于“中国社会态度与社会发展状况调查”2014年的数据,从奖酬模型、工作要求-控制模型两个工作压力经典模型出发,考察了互联网技术轻度嵌入群体和重度嵌入群体在工作压力作用机制方面的异同.研究结果表明相较于轻度嵌入群体,互联网技术重度嵌入群体具有更高的群体同质性—以受过高等教育的未婚青年为主,更有可能承担高水平的工作压力,且工作压力作用机制具有一定的特点.如传统上具有一定缓解作用的奖酬模型不再显著;在工作要求-控制模型中,本应具有正向作用的团队合作因其带来额外的情感劳动而成为提升压力感的变量,仅有灵活工作时间仍然有利于劳动者工作压力的缓解.这意味着随着互联网技术的深入引入,工作的方式方法和内在机制都在发生变化.     

Firm location,political geography and environmental information disclosure

As the subjective and objective factors that influence corporate behaviours, political region and firm location are of great importance to environmental information disclosure (EID). With spatial and political geography as a research perspective, this article makes a study by using the samples of manufacturing listed companies from 2009 to 2011. As a result, we determine that regulatory distance and political geography had negative effects on EID, while political geography weakens regulatory distance’s function. After considering an enterprise’s administrative rank, we determined that when the rank is higher, regulatory distance has negative effects on EID; when the rank is lower, the effects are the opposite. Regarding political geography, it always weakened the regulatory distance’s function. Moreover, the effects are significant only when the enterprises had low governmental regulation. The study shows the effects that firm location and political geography have made on EID. At the same time, this study also gives theoretical and empirical evidence to the necessity of raising governmental regulatory effectiveness.     

当代博物馆交往空间设计发展趋势探析

社会交往是当代博物馆公共活动的核心内容。公共交往空间的设计在新建博物馆设计中的地位越来越重要。本文对在这种趋势下的博物馆公共交往空间设计进行案例分析和研究,试图归纳出其发展规律。