Monopoly versus Competition in Setting Accounting Standards

Financial accounting standards are set by organizations granted a significant degree of monopoly power by various governments. While there has been considerable debate on the merits of national (e.g., US Financial Accounting Standards Board (FASB)) versus international (International Accounting Standards Board (IASB)) monopolies, little attention has been paid to the merits of using competing standard‐setting organizations (SSOs) for setting accounting standards. We compare the standard‐setting processes of the FASB/IASB to the processes of four technology‐oriented SSOs to assess the role of competition. We also provide a case study of monopoly and competitive standards in telephony. Both telephony and accounting yield some gains from coordination, and similar arguments are used (under the labels of comparability and consistency of accounting) in debates about granting a monopoly to their respective SSOs. Our results show that a group of volunteers competing with the government‐sanctioned monopoly of International Telecommunications Union transformed the telephone industry. Thanks to this standards competition, we enjoy free video internet calling and massive cost savings. Implications for accounting standard setting are discussed.     

股权结构与公司绩效的关系分析——来自中国证券市场的经验证据

本文以净资产收益率和市净率为被解释变量,以股权构成为解释变量,使用2003年度中国上市公司的相关数据,考察了股权结构对上市公司绩效的影响。而国家股可能产生负面影响,同时法人股东在中国的公司治理可能会承担至关重要的责任,大型机构投资者和战略投资者在公司治理中的作用应该得到进一步的发挥。     

浅析建筑企业施工管理费费率的确定

建设工程工程量清单计价规范(GB50500-2008)已于2008-12-01正式实施,规范对清单模式下的投标抱价活动中相关术语做了相应界定,其中将标底正式更正为招标控制价。招标控制价的界定,为招投标活动的合理有效进行铺平了道路。对投标人来说,接踵而来的是投标报价让利问题。如果投标人对自己施工过的项目的管理费用没有具体的量化指标,在施工竟标中将处于劣势。本文站在投标人立场,讨论施工企业管理费率的合理确定问题。     

对“4T1C”管理模式的剖析

文章对江苏油田物探公司创建并形成 4T1C管理模式的基本内涵 ,运作机制 ,实施效果等进行了分析探讨 ,指出建立一套先进的符合行业特点且具有实践基础的管理模式 ,是拓展企业发展空间的必然出路。     

Future S&T management policy issues—2025 global scenarios

This article presents four scenarios depicting science and technology (S&T) management dilemmas of the next two decades. The scenarios concern the balance between risk and promise, between the need to steer the directions of S&T, to minimize risk, and the need to maintain a free and unconstrained S&T agenda. These scenarios were constructed in the third year of the Millennium Project's study of this topic. The scenarios were formed in an interactive process with the project's international participants. The key policies that were found to be useful in all of the scenarios include (1) when considering the possibility of the misuse of weapons of mass destruction by terrorists, include the possibility of misuse by a single individual, acting alone; (2) establish mechanisms and techniques for making possible the explicit unintended consequences of scientific research and technology, including malicious uses; (3) for desirable technologies, where it may not be possible to avoid significant risks, develop mitigation strategies in parallel; (4) teach science ethics.     

水利科技创新及其外部环境分析

阐述水利科技创新的内涵、目标及意义，论述实施这一计划的必要性和重要性。并通过对水利科技创新的外部环境分析，明确了水利科技创新发展所面临的外部机遇，即变外部资源为外部机遇。     

GB 12497-1995与GB／T12497-2006三相异步电动机经济运行判别方法比较

三相异步电动机耗电量占全国总用电量的60％以上。我国早在1990年就发布了GB12497—1990《三相异步电动机经济运行》国家强制性标准,又分别在1995年和2006年进行了两次修订。1995版标准与2006版标准在三相异步电动机经济运行判别模型和电动机在偏离额定电压工作时对综合效率补偿方法有较大的不同。文章就上述两个问题进行了比较分析,并进行了实际测量。     

对修订后的GB17930-2011《车用汽油》标准的研究

通过对GB19730---2011《车用汽油》标准的解读,解析了标准的修订内容,指出了第Ⅲ与第Ⅳ阶段汽油技术指标的主要差异;阐述了标准的颁布缩小了与先进国家在车用汽油技术指标上的差距,为规范和提高我国车用汽油的质量提供了依据;分析了标准的实施对炼油企业汽油的生产及检验带来的影响。     

670T/H锅炉NID脱硫工艺改造遇到的问题和解决办法

焦作电厂#2机组烟气治理工程由浙江菲达环保公司承建,采用美国ALSTOM公司的NID脱硫工艺,整个工程还包括布袋除尘器、气力输灰系统等相关设备。通过对NID脱硫工艺改造方案的介绍及改造中遇到的问题和解决办法,为其他机组NID脱硫工艺改造提供参考。