2-己酮糖的还原特性概述

2-已酮糖有四种同分异构体,分别是山梨糖、塔格糖、阿罗酮糖和果糖.酮糖被还原时理论上生成一对等量的差向异构体糖醇.果糖是人们最了解的典型的也是自然界中存在最普遍的2-已酮糖.本文从解析果糖的一些特性为切人点介绍2-已酮糖的一些共同的还原特性.     

The State of Charity Accounting – Developments, Improvements and Continuing Problems

This paper is based on a survey of charity accounts undertaken for the Office for National Statistics during the period 1995–1996, and reviews current charity accounting practices of some of these charities in 1994/5 prior to the inception of the new accounting regime from 1996. We look at the accounting practices identified by Bird and provide a comparison between the original Bird analysis in 1981 and current practices in 1994/5. We also consider smaller surveys undertaken in 1989 and 1990. The paper concludes that whilst there has been some progress – particularly among larger charities – since the Bird study there are still major accounting anomalies and examples of poor practice. The paper calls upon auditing firms to be less tolerant of inadequate sets of accounts and points to their pivotal role in improving charity accounting pratices.     

平衡记分卡在B2C企业中运用的探讨

B2C电子商务近年在我国取得了突飞猛进的发展,相关企业的无形资产占有很大的比例,衡量这些资产的效益一直是个难题.20世纪90年代初,罗伯特·卡普兰(Kobert Kaplan)和戴维·诺顿(David Norton)提出了平衡记分卡方法,为企业有效管理无形资产提供了可能.本文将着重讨论平衡记分卡在B2C企业中的具体运用.     

PM2软件在计量支付管理中的应用分析

计算机的广泛使用促进了工程项目管理计算机辅助技术的繁荣发展,并加快了大量项目管理软件的开发与应用.文章主要介绍建设项目管理使用的PM2软件在计量支付管理方面的优点及基本使用方法,分析当前PM2软件的应用情况,阐明了PM2软件在建设项目管理中的重要性.     

Compliance Costs for Employers: UK PAYE and National Insurance, 1995–96

This paper, based upon research financed by the Inland Revenue and the Contributions Agency of the DSS, presents calculations of the compliance costs for employers of PAYE and National Insurance in 1995–96. Total costs are estimated to have been of the order of £1.3 billion. The costs are very unequally spread across employers, whether measured per employee or per pound of tax raised. They are particularly high for small new employers. For the largest employers, these costs may be offset by the cash-flow benefits of acting as tax collectors. The composition of labour and other costs is calculated and estimates are made of compliance costs under various payroll ‘technologies’. The main determinants of compliance costs, for an employer, are analysed using weighted least-squares regression analysis. Finally, some policy implications are considered.     

Multinationals and the creation of Chinese trade linkages

Abstract.  This paper studies the relationship between multinational firm proximity and the formation of new export connections by private Chinese exporters between 1997 and 2003. The results indicate that growth in the presence of multinational firms is positively associated with the formation of new trade by local Chinese firms. Further exploration suggests that information spillovers may drive this result, as the positive association due to own-industry multinational presence is particularly strong in contexts where information improvements may be the most helpful. Thus, it appears that a growing presence of multinational firms may enhance the export capabilities of local domestic firms.     

Duopolistic competition between independent and collaborative business-to-business marketplaces

This paper studies imperfect price competition between two intermediaries in an electronic business-to-business matching market with indirect network externalities. The intermediaries have different ownership structures: an independent incumbent competes with a collaborative buy side consortium to attract buying and selling firms. When firms can register exclusively with one intermediary, the incumbent can deter entry only if the number of consortium owners is sufficiently small. Otherwise, the consortium can enter and monopolize the market. When firms can register with both intermediaries simultaneously, the consortium can always enter and both intermediaries stay in the market with positive profits.     

入境废塑料加工处理对水环境的影响

[目的]研究入境废塑料加工处理过程对水环境的影响，以建立相应的检验检疫标准，防止含有有毒有害物质的废塑料入境。[方法]参考国家有关标准，对入境废塑料清洗废水的化学需氧量、pH值、重金属、半挥发有机物等进行检测分析。[结果]废水中的化学需氧量严重超标，并检测到我国现有污水排放标准中未明确规定限量的有毒有害物质双（2-乙基己基）酞酸酯。     

Foreign direct investment and spillovers: gradualism may be better

Abstract.  The standard argument says that in the presence of positive spillovers foreign direct investment should be promoted and subsidized. In contrast, this paper claims that the very existence of spillovers may require temporarily restricting FDI. Our argument is based on two features of spillovers: they are limited by the economy's absorptive capacity and they take time to materialize. By letting in capital more gradually, initial investment has the time to create spillovers – and upgrade the economy's absorptive capacity – before further investment occurs. The economy converges to a steady state with a superior technology and a greater capital stock.     

Competition and the location of overseas assembly

Abstract. How does international competition affect overseas outsourcing? To address this question, this paper studies production decisions in the U.S.'s overseas assembly program (OAP). In this setting, a number of regularities emerge. First, prior participation is highly correlated with current participation, which suggests that sunk costs influence outsourcing choices. Second, increases in own‐country costs and declines in competitor‐country costs reduce participation probabilities. In addition, these persistence and cost effects are much larger for outsourcing in developing countries. Finally, outsourcing responses appear to reflect differences in 'market thickness,’ as cost sensitivity generally rises with competitor presence.