常用继电保护的定值计算

继电保护定值计算和整定是继电保护工作中的一项必不可少的内容。本文根据对配电系统继电器保护和微机综合保护装置的研究,给出了实用的计算依据。     

How does(n't) Urban Shrinkage get onto the Agenda? Experiences from Leipzig,Liverpool, Genoa and Bytom

This article discusses the question of how urban shrinkage gets onto the agenda of public‐policy agencies. It is based on a comparison of the agenda‐setting histories of four European cities, Liverpool (UK), Leipzig (Germany), Genoa (Italy) and Bytom (Poland), which have all experienced severe population losses but show very different histories with respect to how local governments reacted to them. We use the political‐science concepts of ‘systemic vs. institutional agendas’ and ‘policy windows’ as a conceptual frame to compare these experiences. The article demonstrates that shrinkage is hardly ever responded to in a comprehensive manner but rather that policies are only implemented in a piecemeal way in selected fields. Moreover, it is argued that variations in institutional contexts and political dynamics lead to considerable differences with regard to the chances of making shrinkage a matter of public intervention. Against this background, the article takes issue with the idea that urban shrinkage only needs to be ‘accepted’ by policymakers who would need to overcome their growth‐oriented cultural perceptions, as has been suggested in a number of recent writings, and calls for a more differentiated, context‐sensitive view.     

基于校企融合的CDIO集成化课程设置研究

本文介绍了CDIO工程教育模式在我国各高职院校研究和开展的现状,阐述了CDIO培养模式与高职人才培养模式对接的必然性,并以网络专业的核心课程培养结构为例,详细介绍了如何构建基于校企融合的CDIO集成化课程体系。     

商业信息管理与信息系统专业应用型人才培养探讨

本文从现代商业对信息管理应用型人才的需求出发,根据教育部对信息管理与信息系统的培养要求,分析了商学院培养信息管理与信息系统专业应用型人才应具有的素质和应设置的相关课程.     

A Canadian Response to the Pursuit of Global Sustainability Reporting Standards*

As business, government, and society continue to emphasize the importance of sustainability—both of individual organizations and of the natural world—accounting standard-setting bodies want to be part of the process. In September 2020, in response to “urgent and growing demand” for more “consistent and comparable” sustainability reporting, the IFRS Foundation (the Foundation) released for comment a Consultation Paper on Sustainability Reporting. In the paper, the Foundation proposed the creation of a Sustainability Standards Board (SSB), which it would oversee alongside the IASB. The SSB would become, de facto, the global sustainability reporting standard setter. The Foundation received 577 responses to its proposal. These responses came from around the world and from a wide range of stakeholders. Thirty-eight of the responses came from Canada. This study profiles the Canadian responses, contrasting them with the wider set of worldwide responses. Some uniquely Canadian features include user responses from a large number of pension funds and preparer responses solely from the energy sector. There was also a significant response from the Canadian accounting community, including from the full set of Canadian standard-setting organizations. Five auditors general also responded. Overall, Canadian respondents supported both globalized sustainability reporting standards and the Foundation's creation of the SSB. This support aligns Canada's response with the worldwide response.     

The Determinants of China's Minimum Wage Rates

We use a highly disaggregated panel of macro data and minimum wages at the county level to investigate the processes behind minimum wage adjustments in China. Relying on random effects models, spatial econometrics techniques, and multilevel analyses, we document that a comparatively small number of economic variables – including the local price level and GDP per capita – are important determinants of minimum wage rates. Interactions between adjacent counties and counties of the same administrative type, and centralized mechanisms, particularly at the provincial level, also play an important role in explaining the variance in minimum wage rates across counties. Finally, we show that China's provinces are the key players for setting minimum wage rates and that, when they do so, they are not uniform in the way they weigh different economic variables.     

城市古典园林遗产的背景环境要素识别 研究 ——西蜀名园罨画池案例分析

基于对背景环境(setting)相关国际文化遗产保护文 件的研究，总结了背景环境的定义、内容以及要素识别的方法 和流程。通过背景环境的理论研究以及对城市古典园林的定 义、特征分析，总结出城市古典园林和背景环境的4种关联方 式。应用前期总结的方法，对具体案例——罨画池及其环境进 行资料搜集整理、调查剖析、价值评估以及背景环境要素识 别、解析。关注罨画池作为驿站、衙署园林、文庙、祠庙多位 一体的历史文化背景，立足于当前遗产与环境构成要素的现 状，挖掘出遗产价值，借价值与载体的关联，层层推进识别出 5种背景环境要素。     

Timing customer reactivation initiatives

Firms operating in non-contractual settings apply customer reactivation initiatives such as email messages to stimulate customers who have become inactive temporarily or permanently to resume their transaction activities. Thus, firms need to know which customers are inactive, and when a customer becomes inactive. Existing approaches struggle to distinguish active from inactive customers and do not provide time-scale estimates of when to send reactivation mails. To address these shortcomings, we develop an approach to target and time the sending of reactivation mails. Building on control chart methods, we introduce a gamma–gamma control chart, modelling the average customer interpurchase time and the variation therein to determine activity boundaries. Crossing these boundaries signals a potential change in a customer’s purchasing activity, providing a signal to initiate customer reactivation. A field experiment in the greetings and gifts industry, supported by several additional analyses, illustrates the improved performance of our approach when it comes to signaling customer activity against a wide range of competing models. The improved performance of our method occurs particularly in settings where customers vary strongly in purchase and inactivity patterns.     

Accounting comparability and relative performance evaluation by capital markets

This paper examines how accounting comparability affects the monitoring role and the risk allocation role of capital markets. We develop the statistical and informational properties of accounting reports under varying degrees of comparability. A perfectly comparable accounting information system enables investors to perfectly infer the difference between any two firms' future cash flows although investors remain uncertain about either firm's cash flow. Comparability alleviates entrepreneurs' moral hazard problem by strengthening the price response to the relative accounting performance, but can induce excessive price risk as well as residual systematic cash flow risk. Unlike the investors (users) who earn their surplus by bearing the residual systematic risk, the entrepreneurs (preparers) do not find perfect comparability desirable. Hence, a standard setter would mandate higher comparability than preferred by preparers, but not perfect comparability.