我国建造合同准则与国际准则的比较分析

会计准则的实质是一种规范，起着保证会计信息在国际间可比的重要作用。市场经济的发展要求我国加快会计准则国际化的进，以尽快与世界经济体系接轨。本对我国的《企业会计准则－建造合同》与国际上通行的《国际会计准则第11号－建造合同》在建造合同的定义、类型、分立和合并、收入、成本、收入和费用和确认、会计估计的变更、披露等八个方面进行了对比分析，认为我国建造合同在会计准则虽然大部分已经与国际接轨，但还存在一定的差异。     

中国乡村城市化浅析

实现乡村城市化是我国21世纪实现工业化、现代化重要战略布置，也是我国经济社会发展面临一项十分紧迫的任务。正如马克思在《政治经济学批判》中指出：“现代的历史是乡村城市化，而象古代那样，是城市乡村化。”因此，寻求一条适合我国国情和地区特征乡村城市化道路，探索我国乡村城市化发展的战略思想，是当代城市规划工作面临的一个严峻课题，也是制定跨世纪城市规划的重要组成部分。     

促进民间投资的对策建议

近年来，民间投资呈现快速发展势头，本针对民间投资的现状和在发展过程中存在的制约因素，提出进一步加快促进民间投资的对策和建议，进而推进民间投资快速、健康发展。     

工程质量问题和质量事故的处理

工程质量事故具有复杂性、严重性、可变性和多发的特点。因此，应加强质量风险分析，及早制定对策和措施，重视工程质量事故的防范和处理，避免已发生的质量问题和质量事故进一步恶化和扩大。     

聚乙烯醇产品的市场研究

对聚乙烯醇树脂产品进行了产业背景、供求态势、市场细分与评估以及竞争力分析等全面研究，为聚乙烯醇项目建设、产品方案规划与市场营销提供决策参考。     

The Global Determinants of Direct Office Real Estate Returns

We investigate the determinants of direct office real estate returns by analyzing rents, capital appraisals, and total returns. A recently compiled global database of major cities in Asia, Europe, and the United States provides a unique opportunity to give a macro-view on the effects of economic growth and supply and demand factors on nominal real estate returns. The global database provides quarterly observations from 1986 to 1999. To address the smoothness problem of appraisal-based price data and regulated rents, we employ the Generalized Method of Moments to estimate a dynamic panel-data model. The model allows us to combine the cross-sectional and time-series dimension in our quarterly data. We find that gross domestic product, inflation, unemployment, vacancy rate, and the available stock all have an effect on real estate returns.     

Evidence on the Timing and Determinants of Overfunded Pension Plan Termination

This paper examines the factors associated with the timing of overfunded pension plan termination.     

Litigation, School Finance Reform, and Aggregate Educational Spending

In the past two decades, litigation in many U.S. stateshas triggered educational reform movements designed to reducethe inequalities in educational expenditures across school districts.This paper uses a panel data set across all the states from 1970–1990to examine the role of litigation and educational finance reformin determining the level of education funding in a flexible,dynamic setting. An important finding of our work is that litigationand reform have differential effects across the states, in somecases leading to increases while in other cases decreases inpredicted spending.     

用单片机实现渗碳工艺的控制

本文介绍了一个简单、廉价的单片机系统,并用其实现了渗碳过程的各段时间和渗剂滴量的自动控制,取得了良好的效果。     

压控晶体振荡器的设计

本文提出了晶体和频率控制元件的模型,介绍了基本电路的设计,并详细讨论了压控晶体振荡器调制器产生最小音频失真的必要条件。