焊工技能鉴定考评工作的实施要点

焊接是一项极为严格的现代制造技术,焊工必须经过严格考评并持证上岗。考评员必须在不断提高自身素质基础上严格执行考评制度和标准。     

An integer programming approach to the bloodmobile routing problem

Every day, a blood center must determine a set of locations among a group of potential sites to route their vehicles for blood collection so as to avoid shortfalls. In this study, a vehicle routing problem is modeled using an integer programming approach to simultaneously identify number of bloodmobiles to operate and minimize the distance travelled. Additionally, the model is extended to incorporate uncertainty in blood potentials and variable durations in bloodmobile visits. Optimal routings are determined using CPLEX solver and branch-and-price algorithm. Results show that proposed algorithm solve the problem to optimality up to 30 locations within 3600 s.     

制造业企业参与工业互联网平台行为策略的演化博弈分析

制造业企业“上云上平台”是推动中国制造业转型升级的重要落地途径。针对当前制造业企业参与工业互联网平台程度低的问题,运用演化博弈理论构建政府、工业互联网平台、制造业企业之间的演化博弈模型,对制造业企业参与工业互联网平台行为的渐进稳定性进行分析,运用MATLAB软件仿真重要的决策变量对制造业企业参与行为的影响。研究结果表明,制造业企业选择接入工业互联网平台策略的概率与接入工业互联网平台的附加收益、不接入时的机会损失正相关,与接入工业互联网平台的风险损失负相关。最后,提出促进制造业企业接入工业互联网平台行为的对策建议。     

关于上市公司利润表改进之思考

本文结合新企业会计准则的出台,分析了利润表的不足,并结合国际上的收益表改进动态及我国的国情,对上市公司利润表的改进提出了切实可行的建议.     

互联网金融对银行营运管理的影响与启示

互联网金融的发展对银行业带来了极大的冲击。本文主要从银行营运管理入手,阐述了互联网金融对银行营运管理的借鉴和警示,并提出要以互联网金融的发展为借鉴,不断推动银行营运管理工作的改革转型。     

互联网思维下卫星遥感服务模式相关思考

随着国内遥感市场商业化进程逐步加快,为拓宽遥感数据获取渠道,更好满足不同层次的用户需求,提供丰富便捷的卫星遥感信息服务,促进遥感应用产业化发展,除了技术层面的革新还需引入新的思维模式。在实际应用基础上,总结了当前国产遥感卫星服务现状及存在的问题,分析了商业化遥感服务具有的特点,并基于互联网思维提出一种面向大众用户的卫星遥感数据商业服务模式,阐述了该服务模式下的主要组成机构和服务流程,为后续研究和应用做前期思考和探索。     

The impact of mandatory IFRS reporting on institutional trading costs: Evidence from Australia

This study examines the impact of mandatory International Financial Reporting Standards (IFRS) on the market quality of the Australian Securities Exchange (ASX) 200 constituent stocks. Using traditional metrics that are consistent with prior literature (i.e., bid‐ask spreads), the first stage analysis confirms that stock liquidity has improved. However, when the analysis is extended to consider the trading costs incurred by market participants (i.e., execution shortfall), results suggest liquidity has not changed significantly. The paper utilizes rich unique datasets that contain detailed trade information, and findings are robust after controlling for trade difficulty and market conditions. In the era of High Frequency Trading (HFT) and occurrences of ‘fleeting’ liquidity, this paper provides some evidence that while IFRS may have enhanced ‘visible’ bid‐ask spreads, tangible liquidity for market participants, particularly global institutional investors, has not improved significantly.     

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research

Accounting measurement and disclosure rules have a significant impact on the real decisions that firms make. In this essay, we provide an analytical framework to illustrate how such real effects arise. Using this framework, we examine three specific measurement issues that remain controversial: (1) How does the measurement of investments affect a firm's investment efficiency? (2) How does the measurement and disclosure of a firm's derivative transactions affect a firm's choice of intrinsic risk exposures, risk management strategy, and the incentive to speculate? (3) How could marking‐to‐market the asset portfolios of financial institutions generate procyclical real effects? We draw upon these real effects studies to generate sharper and novel insights that we believe are useful not only for the development of accounting standards, but also for guiding future empirical research.     

基于网络平台的湖北上市公司投资者关系管理研究

近年来,国内公司网站在投资者关系管理（IRM）中的应用越来越普及。本文选取湖北证监局于2009年1月公布的有网站的61家湖北上市公司,并以2009年末为观察时间点,考察这些公司基于网站的IRM建设情况发现,湖北上市公司存在网上IRM工作质量参差不齐、总体通过专栏开通率不高、专栏条目设置水平低、内容陈旧、缺乏交互性及参与性、使用界面不完善等问题。其中,监管不够、股东文化意识淡薄及投入不足是湖北上市公司网络IRM水平不高的关键原因,应从加强监管、提高上市公司的重视程度及加大投入等方面做出努力。     

WTO人类生命与健康权争端中证明标准的新发展——以维护发展中国家的利益为视角

随着经济全球化的发展,发展中国家正面临着远比发达国家更严峻的人类生命与健康问题。专家组在涉及人类生命与健康争端审理中,逐渐确立了一些严格的证明标准,大大增加了发展中国家胜诉的难度,为发达国家借口干涉发展中国家的主权和人权提供了机会。可喜的是,专家组和上诉机构在最近的涉及人类生命与健康的案件中的证明标准方面,开始关注成员国的主权和人权问题,适当增加了申诉方的证明责任,降低了被诉方(多数为发展中国家成员)的证明标准,为发展中国家在相关争端中据理力争提供了理论和判例依据。中国应该充分利用涉及人类生命与健康争端中证明标准的新发展,切实保护好自己的主权和人权。