基于人才能力需求构建高职物流管理专业课程体系的思考

如何在日趋激烈的竞争中依托人才市场,创出特色,打造自身的品牌,已成为专业建设中的重中之重。文章在分析物流人才能力要求的基础上。提出了基于岗位需求建设高职物流管理专业课程体系的基本思路,为高职院校培养适应社会需求的具有实用技能的应用型专门人才提供参考策略。     

冷冲压模具改进设计实例分析

在信息化带动工业化发展的今天,经济全球化要求我国冲压模具必须采取各种有效措施,尽快提高质量技术水平,逐渐缩小与世界先进技术的差距.文章分析了冷冲压模的设计要求和设计顺序,用典型案例分析了模具设计优化对批量生产的影响.     

加快建设项目施工许可行政审批的研究与实践

本文首先介绍了我国建设工程施工许可制度的概况,分析了施工许可审批的前续环节和前置要件之间的相互关系,客观地分析了施工许可行政审批传统二十二个要件的类别和相互关系,阐述了制约建设项目施工许可行政审批工作的几个关键因素,分析了加快施工许可行政审批的有效途径.结合哈尔滨市建设项目施工许可审批工作的实际,从审批手续简化、审批模式革新和工作作风等几个方面,阐述了近几年哈尔滨市建设工程施工许可行政审批提速的相应实践.     

How do risk attitudes of clearing firms matter for managing default exposure in futures markets?

This article proposes a theoretical framework that is built upon extreme value theory to study three instruments (i.e. margin, capital requirement and price limits) for managing default risk in futures markets. Specifically, the exceedances over a price threshold are modeled using a generalized Pareto distribution, and the models are static (one-period). We incorporate the risk attitudes of clearing firms into the framework to investigate the efficacy of these instruments under several risk measures, including value-at-risk measures, expected-shortfall measures and spectral risk measures. An empirical study on the VIX futures (or VX) data shows that the effectiveness of these market instruments rests not only on clearing firms' risk attitudes, but also on the tail fatness of the futures price distribution. Moreover, the shift in the risk attitudes of clearing firms may cause interactions among these instruments, which casts new light on the economic rationale of price limits.     

基于CNS所需总系统性能的军民机互操作性分析

针对如何利用通信导航监视（CNS）系统解决军民机互操作问题,分析了CNS在军民机互操作问题中的作用,定性地得到统一军民机CNS系统所需性能标准的方法,最后提出了实现军民机互操作的关键技术和主要步骤,为具体实施提供参考。     

存款准备金率、铸币税和通货膨胀福利成本

本文在一个简化的Eckstein and Leiderman（1992）模型中加入银行部门,讨论铸币税和通货膨胀福利成本的性质;并基于中国的数据,应用GMM计量方法估计模型参数,进而考察存款准备金率和货币供给这两种货币政策对铸币税和通货膨胀福利成本的影响。我们发现,政府要得到高的铸币税收入,单纯依靠发行货币制造通货膨胀是难以实现的,还需要存款准备金率这一货币政策的配合,并可以通过存款准备金率来对铸币税与通货膨胀福利成本进行权衡;我国处于铸币税与通货膨胀福利成本权衡曲线的平坦部分,所以通过提高存款准备金率而增加的铸币税收入会非常有限;在通货膨胀率比较低的国家,通过提高存款准备金率来抑制通货膨胀,对居民福利的增加要大于铸币税收益的损失。     

生态恢复目标下的生态需水内涵探讨

随着生态环境破坏的日趋严重,生态需水问题日益引起生态学、水文学、农业气象学等领域科学研究人员的高度重视。该文分析了国内外生态需水问题的研究进展与存在的问题,审视和提出了生态需水的概念,认为生态需水是生态系统达到某种生态功能水平或者维持在某一动态平衡状态所需要的水量;对于不同的地区和不同的生态目标,生态需水量及其阈值不同。以此为基础,进一步探讨了干旱半干旱地区生态恢复及植被恢复与生态需水的关系。     

利益相关者利益要求正当性解说

企业的本质是一个多边契约联合体,是由一系列目标不同且可能相互冲突的个体和群体所构成的复杂契约系统。在这个联合体中,每个利益相关者都有自己的利益要求,企业必须采用恰当的方式满足这些利益要求。企业契约论、产权论、资产风险论、人力资本论、经济民主论、参与论、社会责任论、财富创造论等都为企业考虑利益相关者的利益要求提供了正当性解说。     

The associations among accounting program attributes, 150-hour status, and CPA exam pass rates

This study contributes to the extant literature by providing a better understanding of the associations among attributes of schools providing accounting education, 150-hour status, and CPA exam pass rates. We model program-level pass rates as a function of the state’s 150-hour status and several program-specific attributes, including: the level of AACSB accreditation, student selectivity, the percentage of candidates with advanced degrees, and faculty research productivity. We examine the average pass rates of 520 accounting programs that provided 43,711 first-time candidates for CPA exams given in 1998 and 1999. Similar to most prior studies we find that candidates from more selective schools, candidates with advanced degrees, and candidates who attended schools located in jurisdictions with the 150-hour requirement fully in place have higher average pass rates. However, we also find a significant decline in average pass rates during the 150-hour transition period, and in contrast to the strong positive effects of accreditation reported by [Grant, C. T., Ciccotello, C. S., &; Dickie, M. (2001). Barriers to professional entry: how effective is the 150-hour rule? Journal of Accounting and Public Policy, 21, 71–93], we find only weak evidence of an association between program-level pass rates and college-level or separate AACSB accounting program accreditation.     

西部大开发战略中加强管理的高起点战术广泛运用ISO9000系列标准

叙述和阐明质量管理工作在经济建设中的重要作用,通过对改革开放以来管理经验的总结,提出运用ＩＳＯ９０００系列标准,对各级组织进行监督和审核,是西部大开发中必须实施的战术要求。