遮阳系数对供暖与空调能耗的影响差异分析

随着科技的不断发展,环境污染和能源损耗越来越严重,不利于我国的可持续发展。目前来说,国家大力倡导节能减排,减少资源浪费,而建筑环境设备会产生较大的能耗,不利于节能减排,因此有效控制建筑空调能耗和供暖能耗至关重要。研究表明,遮阳系数的大小对空调能耗产生较为明显的影响,而对供暖能耗产生的效果不是特别明显。因此,本文着重探讨遮阳系数对供暖与空调能耗影响存在的差异,希望能为同行提供一点参考。     

质量屋中相关关系确定的灰关联方法及应用

提出了一种基于灰色关联分析来研究质量屋中顾客需求与工程特性相关关系的方法。运用广义灰色关联分析中的绝对灰色关联分析进一步讨论,通过专家、顾客、厂商综合的打分方法来获得初始的顾客需求以及工程特性的重要度矩阵,然后通过相关的计算来得到绝对灰色关联度,最终得到需求-特性绝对灰色关联矩阵。再通过得到的矩阵进行优势分析,从而确定工程特性重要度的排序以及"瓶颈技术"。最后通过一个具体的实例来说明该方法的运用。     

Position limit for the CSI 300 stock index futures market

The aim of this study was to find the optimal position limit for the Chinese stock index (CSI) 300 futures market. A low position limit helps to prevent price manipulations in the spot market, and thus keeps the magnitude of instantaneous price changes within the tolerance range of policymakers. However, setting a position limit that is too low may also have negative effects on market quality. We propose an artificial limit order market with heterogeneous interacting agents to examine the impact of different levels of position limits on market quality, measured as liquidity, return volatility, efficiency of information dissemination, and trading welfare. The simulation model is based on realistic trading mechanisms, investor structure, and order submission behavior observed in the CSI 300 futures market.Our results show that on the basis of the liquidity status in September 2010, raising the position limit from 100 to 300 could significantly improve market quality and at the same time keep the maximum absolute price change per 5 s below the 2% tolerance level. However, the improvement becomes only marginal if the position limit is further increased beyond 300. Therefore, we believe that raising the position limit to a moderate level can enhance the functionality of the CSI 300 futures market, which should benefit the development of the Chinese financial system.     

独董与其他高管的公司治理作用有差异吗？——基于政治关联与审计契约视角的检验

以2007—2011年A股非金融保险业上市公司为样本,从政治关联与审计契约角度揭示独立董事与其他高管在公司治理中的差异。研究发现:在审计师选择方面,独立董事存在政治关联的企业倾向于选择高质量的审计服务,其他高管存在政治关联的企业倾向于选择低质量的审计服务。结合对审计费用考察发现,其他高管存在政治关联的企业选择较低质量审计服务的同时却支付相对较高的审计费用,但又并没有支付显著高于独立董事存在政治关联的企业选择高质量审计服务时支付的审计费用。     

服务出口复杂度与经济增长质量：一项跨国经验研究

借鉴测度服务出口复杂度的最新方法,在测算了包括中国在内的35个国家服务出口复杂度指数基础之上,利用2000—2013年跨国面板数据,计量检验了服务出口复杂度对经济增长“质”的影响。结论表明,无论是以全要素生产率作为经济增长质量的替代变量,还是以劳动生产率作为替代变量,服务出口复杂度对经济增长的“质”均表现出显著积极影响,即服务出口复杂度越高,对经济增长质量的促进作用越明显。此外,研究还发现,人力资本、创新能力、贸易开放度以及利用外资等均对经济增长质量提升具有促成作用。     

经济增长和人口集聚对城市环境空气质量的影响及区域分异——以第一阶段实施新空气质量标准的74个城市为例

为评估经济增长和人口集聚对城市环境空气质量的影响,寻求源头改善城市环境空气质量的可行路径,以第一阶段实施新空气质量标准的74个城市为例,基于输出导向的数据包络分析模型,以经济和人口指标为输入,以城市环境空气质量指数为输出,计算城市经济增长和人口集聚的整体效率,表征经济增长和人口集聚对城市环境空气质量的影响。结果表明:三大城市群中,京津冀的环境影响比长三角大26.0%,长三角比珠三角大11.2%;省会城市中,中部地区的环境影响最大,东北地区其次,西部地区第三,东部地区最小。快速推进的工业化和城镇化,投资拉动冶金、能源重化工产业和房地产业高速发展,土地财政助推人口密度不断提高,使得大气污染物在城市局地范围内、短时间、大量集中排放,远超城市大气环境容量,是造成城市环境空气质量明显下降的根本原因。改善城市环境空气质量,必须从环境影响源头入手,加快经济转型升级步伐,适度、有序推进人口城镇化。     

京津冀城市群内城市发展质量

京津冀城市群呈"双核心"发展,群内城市发育不均衡,有效的协同发展机制面临新机遇。本文从智慧化水平、公共服务水平、基础设施现代化水平、生态可持续发展水平四个维度,构建了城市群城市发展质量评价指标体系,对京津冀城市群地级城市发展质量,以及京津冀、长三角城市群内核心城市发展质量做了对比评价。研究表明:北京和天津的城市发展质量指数高于河北11个地级市,衡水城市发展质量指数最低,天津在生态可持续发展方面的质量指数低于城市群内其他城市,石家庄城市发展质量指数高于河北其他城市,上海城市发展质量指数高于北京和天津,北京在智慧化水平、公共服务水平方面的质量指数高于上海和天津,上海在基础设施现代化水平、生态可持续发展水平方面的质量指数高于北京。     

Audit Firm Tenure,Non‐Audit Services,and Internal Assessments of Audit Quality

We use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long. Partitioning our sample between SEC registrants and private clients, we find that the decline in audit quality in the long tenure range is attributable to audits of private clients. For audits of SEC registrants, the probability of a high quality audit reaches its maximum with very long tenure. We also find that audit fees are discounted for first‐year audits but auditor effort is higher than in subsequent years. We find no association, on average, between total NAS fees and audit quality in the full sample but observe that total NAS fees are positively associated with quality for SEC registrants and negatively associated with quality for privately held clients. Our findings are important for regulatory policies related to audit firm tenure and auditor‐provided NAS.     

A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

We construct a new, parsimonious, measure of disclosure quality—disaggregation quality (DQ)—and offer validation tests. DQ captures the level of disaggregation of accounting data through a count of nonmissing Compustat line items, and reflects the extent of details in firms’ annual reports. Conceptually, DQ differs from existing disclosure measures in that it captures the “fineness” of data and is based on a comprehensive set of accounting line items in annual reports. Unlike existing measures, which are usually applicable for a subset of firms or are based on a subset of information items, DQ can be generated for the universe of Compustat industrial firms. We conduct three sets of validation tests by examining DQ's association with variables predicted by prior literature to be associated with information quality. DQ is negatively (positively) associated with analyst forecast dispersion (accuracy) and negatively associated with bid‐ask spreads and cost of equity. These associations continue to hold after we control for firm fundamentals. Taken together, results from this battery of validation tests are consistent with our measure capturing disclosure quality.     

服务质量开发过程的质量管理体系

由于服务业在质量管理中存在许多问题,很难找到现成和权威的答案,因此要对服务质量管理所涉及的内容和方法进行分析与研究,借带制造业产品质量开发的步骤和技术,构建一种面向服务质量开发过程的服务质量管理体系构架。