我国铁路客运专线42号道岔运输方案研究

我国客运专线所采用的42号道岔,由于其超长特性和弹性钢轨与刚性辙叉的组合特性,给运输方案的制订提出更高的技术要求。借鉴普通平车装运长钢轨的运输技术,经过理论计算,研究制订了普通平车装运42号道岔的运输方案。该方案的研制和应用为客运专线大型道岔的铁路运输探索了一种新的运输方式,对货物运输装载加固技术的创新和发展具有积极的推动作用。     

Industry concentration in common value auctions: theory and evidence

We examine theoretically and experimentally two countervailing effects of industry concentration in common value auctions. Greater concentration of information among fewer bidders reduces competition but increases the precision of private estimates. We demonstrate that this generally leads to more aggressive bidding. However, the reduction in competition dominates the informational effects, resulting in lower prices. We examine these hypothesized effects experimentally by conducting a series of auctions with constant informational content but distributed among a varying number of bidders. The experimental results are consistent with our theoretical predictions. The authors would like to thank Octavian Carare, Eric Friedman, Luke Froeb, Ron Harstad, Toshi Iizuka, Mike Rothkopf, Charles Thomas, and two anonymous referees, for many useful comments and suggestions.     

浅析混凝土工程质量通病的产生及防治

文章根据笔者的施工实践和总结，较为全面地阐述了在混凝土工程施工中常见的一些质量通病和缺陷，分析了这些质量通病产生的主要原因，并相应提出了一些具有可操作性的预防措施和在施工中应着重控制的环节。另外，还简要介绍了一些缺陷的弥补方法，可供同行参考。     

浅析混凝土工程质量通病的产生及防治

文章根据笔者的施工实践和总结,较为全面地阐述了在混凝土工程施工中常见的一些质量通病和缺陷,分析了这些质量通痛产生的主要原因,并相应提出了一些具有可操作性的预防措施和在施工中应着重控制的环节。另外,还简要介绍了一些缺陷的弥补方法,可供同行参考。     

Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK

This paper provides evidence of how a transition to IFRS affects key financial ratios and the pertinent financial statement items. Building on Lantto and Sahlström's (2009) evidence from creditor-oriented code law regimes, we examine the impact of IFRS transition on listed companies in the shareholder-oriented common law regime of the UK. The study contributes two insights: First – despite their similarities – conversion from the UK General Accepted Accounting Principles (GAAP) to IFRS leads to substantial differences in key financial ratios. These even surpass differences reported by companies in creditor-oriented code law regimes. We find that medians of profitability ratios increased substantially: Operating Income Margin (OPM) increased by 10.8%, Return on Equity (ROE) by 27.0%, and Return on Invested Capital (ROIC) by 14.4%. The Current Ratio (CR) and Price-to-Earnings (P/E) Ratio also exhibit significant but less drastic changes of 4.2% and − 2.9%, respectively. Second, differences in shareholder-oriented common law regimes have the same causes as in creditor-oriented code law regimes, i.e., an increase in Operating Income, Net Income, Current Liabilities and Invested Capital, as well as a decrease in Shareholder Equity.     

共同会计价值观导向下的全球财务报告教育与研究——以美国为例

本文从考察全球财务报告与美国公认会计原则(GAAP)的关系入手,讨论了全球财务报告课程中应涵盖的内容以及业界对财务报告普遍存在的一些误解。探讨了会计理论研究如何发挥对准则制定的指导作用,以及为什么理论研究能对准则制定有重要指导作用,在此基础上,提出了与国际会计准则理事会的技术议程以及与财务报告全球化相关的研究课题。     

浅谈对高职院校教育管理工作的几点思考

21世纪面临许多的新问题、新情况,高职院校教育管理工作要进行全新的研究,全新的思考,其主要职能就是教育人、培养人。要实现这一职能,日常的教育管理工作是关键。因此,对高职院校教育管理工作进行深入的思考和研究十分重要也非常有意义。     

Estimators for the common principal components model based on reweighting: influence functions and Monte Carlo study

The common principal components model for several groups of multivariate observations is a useful parsimonious model for the scatter structure which assumes equal principal axes but different variances along those axes for each group. Due to the lack of resistance of the classical maximum likelihood estimators for the parameters of this model, several robust estimators have been proposed in the literature: plug-in estimators and projection-pursuit (PP) type estimators. In this paper, we show that it is possible to improve the low efficiency of the projection-pursuit estimators by applying a reweighting step. More precisely, we consider plug-in estimators obtained by plugging a reweighted estimator of the scatter matrices into the maximum likelihood equations defining the principal axes. The weights considered penalize observations with large values of the influence measures defined by Boente et al. (2002). The new estimators are studied in terms of theoretical properties (influence functions and asymptotic variances) and are compared with other existing estimators in a simulation study.     

The common external tariff of a customs union: Alternative approaches

The most prominent exception to the cardinal ‘most favoured nation’ principle of the General Agreement on Tariffs and Trade (GATT) of 1947 is in its Article XXIV relating to Customs Unions (CUs) and Free Trade Areas (FTAs). This article required, first, the general incidence of the duties and regulations of commerce imposed by members of the CU with respect to trade with non-members shall not on the whole be higher or more restrictive than those that were applicable prior to the formation of CU or FTA, and, second, that substantially all the trade among members be free. Neither requirement was very operational, because the phrases ‘general incidence’ and ‘substantially all’ being difficult legal concepts to apply. The agreement of 1994 establishing the World Trade Organization (WTO) has made ‘general incidence’ precise by defining it import-weighted average of height of barriers but without offering any rationale for the definition. Now that preferential trading arrangements such as FTAs are proliferating, reform of Article XXIV is of importance. This paper describes alternative approaches to the central question of common external tariffs of a CU. Taking off from the work of Kemp and Wan who showed the existence of a common external tariff of CU that keeps the welfare of non-members unchanged while revising that of the CU as compared to the situation prior to the formation of CU, it characterizes such a tariff structure for two leading benchmark examples as consumption-weighted average of pre-union tariffs and subsidies in the member countries.     

WHAT HAPPENED TO THE THREE‐LEGGED CENTIPEDE GAME?

Abstract.  In the last two decades, several frameworks have been proposed to analyze the question of whether common knowledge of rationality is sufficient to justify the play of backward induction (BI) in games of perfect information. Three strands of literature have addressed this issue: the literature on equilibrium refinements, the literature on knowledge-based epistemology and the literature on interactive epistemology. This paper surveys seminal frameworks within the first two strands of research and assesses the extent to which they provide a satisfactory solution to the problem. These approaches are illustrated using a three-legged version of Rosenthal's centipede game, which is the classical example in the literature. The paper argues that some of these frameworks provide sensible answers to the riddle of BI or, at least, succeed in bringing the paradox to another level. The paper also points at consistency problems in the body of refinements of Nash equilibrium revealed by the surveyed literature.