关于环境科学国际合作影响因素的探讨

2008年英国相继发布了多份关于科学研究效果的评估报告,其中对于环境科学的一个重要结论是：英国一直很重视环境科学领域的国际合作和国际化,把增强其国际影响力作为一个重要目标。鉴于此,本文首次提出应从全球资源配置的角度来看待环境科学的国际合作。在环境科学的内在科学因素和外在非科学因素的驱动下,通过国际合作,促使全球科学资源和社会资源向有利于环境学科自身发展的方向流动和积聚。其中,配置科学资源遵循“要素择优原则”,配置社会资源遵循“最小省力原则”,这两种因素和两个调节手段共同构成了环境科学国际合作的理论机制。希望这些研究结果能对我国制定环境科学国际合作规划提供一些不同视角和看法。     

制度设计应遵循的原则和基本要求

制度设计应遵循普适性原则、效率原则、交易费用最小化原则、激励相容原则、和谐性原则及帕累托改进原则。制度设计要合理进行制度的资源配置,提高制度效益,同时要注重与意识形态和惯例相结合。制度有其生存的环境,不能简单地移植。制度变迁存在着路径依赖现象,因而初始制度设计至关重要。     

关于期权薪酬会计计量方法的思考

股票期权薪酬计量方法的选用一直以来都存在争议,采用不同的计量方法会直接影响到股票期权会计信息的真实性和透明度。本文通过对分别运用内在价值法、最小价值法和公允价值法中的B-S模型和二叉树模型对期权薪酬价值的计算分析,来说明何种计量方法能最有效地实现期权薪酬核算的目的。     

积极财政政策宏观经济效益分析——基于宏观计量模型的研究

本文通过一个宏观计量模型来研究积极财政政策的宏观经济效益。与传统模型所不同的是，我们的模型不仅考虑了需求，同时也引入了社会的供给能力。研究表明，积极财政政策的实施为我国在2003年底彻底走出通货紧缩的阴影作出了不可磨灭的贡献。而到了2002年，积极财政政策的拉动效应开始递减，这为此后逐渐淡出的积极财政政策提供了一定的依据。     

SAVR-2000型发电机励磁调节器原理及应用

SAVR-2000型发电机励磁调节器是以经典和现代控制理论与数字信号处理器DSP技术相结合的第二代微机励磁调节器,它继承了第一代微机励磁调节器的全部调节、控制及限制保护功能,同时在计算速度、抗电磁干扰、可靠性等方面都有了极大的进步,是现代大中型同步发电机组较为理想的励磁调节装置。SAVR-2000适用于各种方式的可控硅励磁,是一种通用性很强的励磁调节装置,作为更新换代产品已被我国励磁行业专家认可。     

SAVR-2000型发电机励磁调节器原理及应用

SAVK-2000型发电机励磁调节器是以经典和现代控制理论与数字信号处理器DSP技术相结合的第二代微机励磁调节器。它继承了第一代微机励磁调节器的全部调节、控制及限制保护功能,同时在计算速度、抗电磁干扰、可靠性等方面都有了极大的进步,是现代大中型同步发电机组较为理想的励磁调节装置。SAVR-2000适用于各种方式的可控硅励磁,是一种通用性很强的励磁调节装置,作为更新换代产品已被我国励磁行业专家认可。     

The composite iteration algorithm for finding efficient and financially fair risk-sharing rules

We consider the problem of finding an efficient and fair ex-ante rule for division of an uncertain monetary outcome among a finite number of von Neumann–Morgenstern agents. Efficiency is understood here, as usual, in the sense of Pareto efficiency subject to the feasibility constraint. Fairness is defined as financial fairness with respect to a predetermined pricing functional. We show that efficient and financially fair allocation rules are in one-to-one correspondence with positive eigenvectors of a nonlinear homogeneous and monotone mapping associated to the risk sharing problem. We establish relevant properties of this mapping. On the basis of this, we obtain a proof of existence and uniqueness of solutions via nonlinear Perron–Frobenius theory, as well as a proof of global convergence of the natural iterative algorithm. We argue that this algorithm is computationally attractive, and discuss its rate of convergence.     

The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance

ABSTRACT

This study responds to recent calls in the literature to examine fraud using detailed case studies, extending knowledge beyond individual incentives and capital market reactions towards a more contextualized understanding of the concept. We use an institutional logics perspective to challenge existing assumptions about a universally valid meaning of compliance, fraud, and faithful representation. Presenting the case of the Swedish bank HQ, we show how the interpretation of the accounting standard for option measurement varies across different enforcement bodies because the meaning of compliance is socially negotiated across the institutional logics of markets, financial regulation, and law. The independent decision-making of the different enforcement bodies leads to a systematic variation in the interpretation of principles-based accounting standards without ultimate coordination. To define consistent boundaries of compliance across institutional logics, and thus, to distinguish between fraud and allowable managerial discretion becomes problematic. Faithful representation, in turn, cannot be understood as financial statements reflecting a correct value or as financial statements being prepared in accordance with acceptable practice, as suggested in the earlier literature. Instead, faithful representation itself becomes a contextually bound concept, which can only be defined within an institutional logic.     

《非货币性资产交换》准则变化及其问题探讨

非货币性资产交换准则是为适应证券市场的发展和企业经营方式的变化由财政部制定的，换入资产入账价值的计价引进了商业实质和公允价值理论，在损益的确认方面与国际惯例一致，更趋合理，但也存在判断的困难。