17-4PH马氏体沉淀硬化不锈钢锻造开裂问题的解决措施

17-4PH马氏体沉淀硬化不锈钢材料的用途越来越广,不过其产品在锻造过程中表层开裂特别严重。钢锭是通过电渣重熔冶炼出来的,无重熔时暂留缺陷。钢锭通过机床加工两端和车光外径,在鐓粗过程、拔长过程、压下过程都会产生严重开裂事故,导致生产不能正常进行。为了解决这种情况,在本文的分析研究中,对其原因进行深入分析,并提出相关解决措施。     

Corporations as Political Actors – A Report on the First Swiss Master Class in Corporate Social Responsibility

This paper presents a report on the first Swiss Master Class in Corporate Social Responsibility, which was held between the 8th and 9th December 2006 at HEC Lausanne in Switzerland. The first section of the report introduces the topic of the master class – ?Corporations as Political Actors – Facing the Postnational Challenge’ – as well as the concept of the master class. The second section gives an overview of papers written by nine young scholars that were selected to present their research. The brief summary of each paper also includes a summary of comments from the masters, practitioners, and NGO representatives at the event. The third section brings in the perspectives of one master and one NGO representative on the discussed issues. The final section offers a brief wrap-up of the discussed topics and outlines ways to structure future conceptual and empirical research.     

高职旅游院校软硬实力提升策略探析

高职旅游院校的发展既要关注硬实力发展,也要关注软实力提升。软实力方面既要提高旅游院校的软实力建设,也要关注学生软实力的培养,硬实力方面通过基础设施、课程问题、师资队伍以及实验基地等可持续发展。     

我国上市公司长期资本融资方式评析

在债权融资和股权融资之间，我国上市公司与西方发达国家作出了截然相反的选择。这种现象产生的原因是硬约束的缺位，解决问题的主要途径是大力发展债券市场。     

高速钢废磨屑直接冶炼M2高速钢的试验探讨

用高速钢磨屑作主要原料,采用有衬电渣炉直接治炼M2高速钢,提高了合金的收得率,降低了生产成本,在二次资源开发和综合利用上具有很广泛的发展前景.     

黑龙江省主要腐植酸原料资源的性质及生物活性研究

黑龙江省腐植酸的主要原料泥炭、褐煤、风化煤资源的储量和质量居全国前列；分析了具有代表性的腐植酸原料资源的理化性质，在分析对比评价的基础上，根据提取出的腐植酸的抗硬水能力、E4／E6值和生物活性，提出了适宜的应用方法和方向。     

电缆热老化寿命的预测研究

介绍了倾斜冷却板法制备半固态合金流程短、成本低、设备简单、生产效率高,同时又能生产较大尺寸的半固态坯料等的特点,指出了倾斜冷却板法制备半固态合金的原理及其影响因素,并阐述了倾斜冷却板法在半固态加工中的应用及其应用前景。     

建立税务稽查选案指标体系的原则和方法

选案是税务稽查工作的起点,是实施税务稽查的前提和基础。选取税务稽查选案评价指标应遵循适应性、规范性、重要性、综合性、简洁性、易得性、稳定性七项原则。结构模型是选取稽查指标的有效方法。建立税务稽查选案指标体系,应根据软硬指标的不同特点,扬长避短,科学配置,从而准确界定企业纳税行为的合法性。     

Soft or hard information? A trade-off selection of environmental disclosures by way of peer imitation and geographical distance

With the public pressure increasing, increasingly more number of studies explore how managers respond to outer pressures by using the environmental disclosure tool. However, previous studies ignore systematic research on the condition, duplicity and consequences of environmental disclosures. This article studies how geographical distance and peer imitation influence managers’ selection of soft and hard environmental disclosures and their economic consequences based on cost-benefit trade-off models and empirical data. The results indicate that when public pressure increases sharply, geographical distance has a negative influence on hard environmental disclosures, and peer imitation has a positive influence on soft environmental disclosures. Under the joint effect of two factors, managers tend to disclose soft environmental information more than hard environmental information, which cannot only mitigate potential risks but also ensure good economic consequences. To restrict managers’ opportunistic disclosure behaviour and improve the disclosing level and quality of environmental information, detailed standard norms and heavy punishment measures should be established, and regulating departments should regulate the disclosure behaviour of distanced firms and check the redundancy of soft environmental information to ensure whether the same information is repeatedly disclosed in the annual reports.     

Whither the history of economic thought? Going nowhere rather slowly?∗

Abstract

The paper argues that economics is not a perfect selection mechanism that preserves each and every economic idea that is valid and useful and jettisons all ideas that are not. The teleological view of the subject cannot be sustained. Therefore the task of the history of economic thought cannot be limited to the study of the past from the present state of economics. Another important task is to study the present state of economics from the standpoint of past authors in order to see what has been gained and what lost in the course of time. The history of the subject is a treasure trove of ideas. The history of economic thought may play a useful role by preserving valuable ideas which otherwise would fall into oblivion. To foster the subject is therefore also in the interest of general economists.