湖区高填方路基吹砂填筑施工技术

文章就多年湖区施工的经验,结合湖南湘阴湘江大桥西接线工程路基施工工程实例,初步探讨高填方路基吹砂填筑施工技术在湖区公路项目中的应用。     

新常态下国际贸易发展对不同素质劳动力的影响研究——基于人力资本视角

我国的国际贸易发展步入新常态,对现有劳动力要素将产生何种影响值得研究。本文利用计量经济法研究国际贸易发展对不同素质劳动力的影响,可知对外贸易对高素质和中等素质的劳动力均有显著正影响,对低素质劳动力有显著负影响,且对高素质劳动力的影响程度最大。由此可见,国际贸易发展将有利的促进劳动力素质的提升。其中,对外贸易出口对高素质劳动力起抑制作用,对外贸易进口、教育投资和外商投资均起促进作用。因此,要促进国际贸易持续发展,必须提高进口贸易技术溢出效应,加大中高素质劳动力的投资力度和利用外资的力度,实现国际贸易发展和劳动力素质相匹配。     

废旧锂片制备含锰锂离子电池正极材料研究

以废旧锂片为锂源,分别采用水热煅烧和高温煅烧的方法,制备出了含锰锂离子电池正极材料,利用XRD,SEM等技术对样品晶型和形貌进行表征。结果表明,所制备的样品具有较好的晶型。水热煅烧法得到的样品呈棱柱状,高温煅烧法得到的样品呈不规则颗粒状。电化学测试结果表明,水热煅烧法制备的样品具有更高的放电容量。     

成人高等职业教育校企办学模式的探索

在社会主义市场经济体制下,职业教育培训体制和发展模式都发生了很大变化。成人高等职业教育的发展趋势也应顺应时代发展的要求,走校企合作的办学模式,这是办好成人高等教育必须遵守的经济法则和为地方经济服务的必由之路。     

城镇给水一户一表工程探讨

"一户一表"改造工程作为供水行业的重点和难点工程,关系着千家万户的切身利益。通过对河池市金城江给水一户一表工程的探讨,为实施城镇给水一户一表工程提供一些参考,进一步推动给水一户一表工作。     

虚假会计信息的法务会计界定问题研究——基于虚假陈述证券民事诉讼视角

虚假陈述证券民事诉讼案件中,如何界定虚假会计信息问题是案件审理的关键,也是法务会计工作者的工作重点。文章在对研究背景进行分析的基础上,首先界定案件相关会计信息,然后进一步区分盈余管理和利润操纵的定义,进而提出如何界定虚假会计信息,最终对虚假会计信息的实务鉴定提出一些建议。     

中国审计市场高集中度的理论解释与现实分析

中国不断上升的高集中度的审计市场并没有出现应有的效应,审计的独立性没有相应提高,审计收费和审计质量也没有明显的差异。审计市场需求目的的扭曲是造成这种现状的原因所在。     

独立审计对债权人的保护作用——来自债务代理成本的证据

债权人是公司重要的投资者,对其利益的保护关系到国民经济的健康发展。独立审计是降低债务代理成本的机制,可以起到保护债权人的作用。高质量审计能给债权人更好的保护;审计意见具有预警作用,债权人可以利用审计意见所传递的信息,采取自我保护措施。本文的实证检验结果表明,审计意见具有预警作用,而国际四大与本土五大会计师事务所并不能给债权人更强的保护。     

How and when matter: Exploring the interaction effects of high‐performance work systems,employee participation,and human capital on organizational innovation

Existing research on the relationship between high‐performance work systems (HPWS) and organizational innovation has paid insufficient attention to the boundary effects of employee participation and human capital. Bridging the human resource management (HRM) and employment relations literature, this study contributes to the contingency view of HRM and China‐specific research by investigating how human capital and employee participation, direct voice mechanism, and corporate governance participation jointly moderate the relationship between HPWS and organizational innovation. We test our three‐way interaction model using a sample of 108 firms and 1,250 employees in China. The results suggest that HPWS are positively associated with organizational innovation when employees with relatively less human capital are coupled with more direct voice mechanism or less corporate governance participation. In contrast, HPWS are negatively related to organizational innovation when employees possessing greater human capital are coupled with more direct voice mechanism. The theoretical and managerial implications and future research directions are discussed.     

The effects of the high school curriculum on school dropout

High school dropouts and their lower employment prospects are a major concern for developed countries. This article answers the question whether the high school curriculum has the potential to affect students’ dropout decision. Focusing on the curriculum is also motivated by the manifold curriculum reforms or reform initiatives worldwide. Using a quasi-experimental evaluation design, we identify the effects of a curriculum reform on students’ probability to drop out of high school in the short run, i.e. for the first three cohorts graduating under the new curriculum requirements. The reform increased the curriculum requirements in high school, for instance, by reducing the freedom of choice in course selection. The results show that high school dropout rates increased for males and females alike.