European competition policy modernization: From notifications to legal exception

Council Regulation (EC) 1/2003 came into force in May 2004 and replaced the mandatory notification of agreements by a regime of ex post monitoring. This paper shows that ex post monitoring is the optimal audit regime when the competition authority's probability of error is low. On the other hand, the notification system becomes optimal when the competition authority's probability of error is high. The paper also shows that block exemptions and black list (regimes of per se (il)legality) should be implemented when the agreements’ expected welfare impact is very high and very low, respectively.     

国际“四大”会计师事务所合伙制文化探索

合伙制会计师事务所的价值需通过合伙人个体共同创造和维持,合伙人应当如何选择也是目前一个难题。从国际“四大”合伙人变迁探讨国际会计师事务所合伙人文化的不同对其发展的影响,对我国会计师事务所的发展将有所启示。     

"四大"在中国A股证券审计市场的行为研究

"四大"在全球资本市场中扮演着重要的角色,很多学者直接将"四大"作为高质量审计的代名词。本文对"四大"于2003至2006年期间在中国A股证券审计市场的行为进行了研究,研究发现:"四大"的市场占有率逐年提高,同时各成员所之间也存在着激烈的竞争,较之"非四大",其选择的客户的规模大、财务质量高、ST(或*ST)客户比例低,另外,"四大"的独立性强,在相关行业已培育了显著的行业专长,能够提供高质量的审计服务,同时收取较低比率的审计费用。     

2,2,4-三甲基-1,3-戊二醇的合成技术研究

以工业异丁醛和氢氧化钠合成了 2 ,2 ,4 三甲基 1,3 戊二醇。优化的工业生产条件为 :n(异丁醛 )∶n(氢氧化钠 )∶n((氢氧化钠 ) =4 0∶1∶14 ,第一阶段反应温度 2 8～ 5 2℃ ,时间 1～ 2h ,第二阶段反应温度 90～ 14 0℃ ,时间 6～ 8h ;合成产品对总原料的收率 >6 0 % ,质量分数≥ 97% ;同时提出了提高产品质量的后处理方法。     

新营销组合理论刍议

本文融合4P和4C理论的精髓,首次提出4M营销组合,即四个匹配:产品与顾客需求之间的匹配、产品价格与顾客愿意付出的成本之间的匹配、营销渠道与顾客便利性之间的匹配,以及促销与企业-顾客双向沟通之间的匹配。     

Same‐sex relationship escalation with uncertain marriage legality: Theory and empirical implications

We develop a strategic model of same‐sex dating, cohabitation, and potential marriage with location‐specific marriage legality. With an initial illegal location, couples bargain over a relationship path that internalizes the probability of future legalization and potential migration‐for‐marriage. Our model generates testable, empirical implications on relationship hazard rates, migration, and utility due to changes in migration costs and legalization probabilities. Specifically, we show that decreased migration costs or increased legalization probabilities will increase relationship hazard rates (dissolution) for both daters and cohabitators. These changes will also decrease utility for an identifiable segment of the relationship quality distribution.     

Explaining price level differences: New evidence on the Balassa–Samuelson effect

We re‐examine one of the most venerable results in economics, the Balassa–Samuelson effect of Balassa (1964) and Samuelson (1964). The central claim of Balassa–Samuelson is that nontradables explain price level differences across rich and poor economies. We test Balassa‐Samuelson by quantifying the contribution of nontradables to cross‐sectional price level variation for countries in the International Comparison Program (ICP). Our results suggest that nontradables explain up to two thirds of price level variation.     

应用ABAP/4在SAP R/3系统中进行报表开发

根据总部推广,公司自2006年6月开始推广ERP项目建设,由于企业是分散型企业,各家子公司对报表需求不同,因此,需要开发一些报表程序来满足不同企业的特殊需求。文章立足于公司ERP项目建设,介绍了SAP ABAP/4的特点、编程方法、步骤等,用实例分析了ABAP/4在企业ERP系统中发挥的作用。     

Short run and long run causality in time series: inference

We propose methods for testing hypothesis of non-causality at various horizons, as defined in Dufour and Renault (Econometrica 66, (1998) 1099–1125). We study in detail the case of VAR models and we propose linear methods based on running vector autoregressions at different horizons. While the hypotheses considered are nonlinear, the proposed methods only require linear regression techniques as well as standard Gaussian asymptotic distributional theory. Bootstrap procedures are also considered. For the case of integrated processes, we propose extended regression methods that avoid nonstandard asymptotics. The methods are applied to a VAR model of the US economy.     

4D CAD在大型桥梁施工进度管理中的应用

4DCAD是三维CAD模型加上时间维形成的新技术,是CAD技术在工程施工管理领域的新发展。文章在对4DCAD技术的深入研究的基础上,建立了大型桥梁施工进度管理的4DCAD模型,并开发了相关的系统,该系统可提高施工管理的信息化水平,并可提供更多的管理信息,为项目的管理提供客观、科学的依据,具有一定的现实意义。