剩余电压测试的标准研究

文章通过对比医用电气等7个直接接触人体产品的国家标准中对剩余电压测试的指标要求,提出了修改标准和改进测试方法的看法。     

关于残区开采的地应力问题

本文从主观和客观两方面分析了三河尖煤矿东四采区东半部分的4次巷道冒顶的原因,对7411小面切眼发生冲击矿压事故、7409采空区老底集聚高能量释放的原因进行了介绍,阐述了残区开采地应力的特点及影响规律,对区域采掘活动提供指导和参考。     

‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?

Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect to earn ‘super profits’ (residual income) the conceptual conflict is exacerbated by the adoption of ‘fair value’ (FV) as the measurement basis for assets and liabilities rather than the more theoretically grounded approach of ‘deprival value/relief value’ (DV/RV) which better reflects the impact of, and rational management response to, varying market conditions. However, while the problems of balance sheet liability and revenue recognition, and the related problems of income statement presentation, can be resolved by the application of DV/RV reasoning, this is not sufficient fully to resolve issues of the appropriate timing of profit recognition. Performance measurement issues still need to be addressed directly. The standard setters' current projects on ‘revenue recognition’, ‘insurance contracts’ and ‘measurement’ therefore need broadening to consider the pervasive issue of accounting for internally generated intangibles.     

Path-dependent economic growth with technological trajectory

This paper develops an integrated model of neoclassical and endogenous growth, which accounts for both income inequalities across countries and the convergence hypothesis, while all the growth stylized facts are satisfied. The model in this paper assumes that an economy industrializes in two stages. In the first stage, the economy starts industrialization through factor accumulation (the Solow stage); and after sufficient factor accumulation, it switches to the second stage of endogenous growth through innovation (the AK stage). Therefore, it becomes crucial to determine when switching from the Solow to the AK stages is implemented. We model this switching problem as a two-stage optimal control and show that the growth rate declines during the Solow stage, while in the AK stage it becomes constant. In addition, we draw several policy implications.     

基于SEM的基础设施PPP项目残值风险评估

研究了PPP项目在移交阶段凸显的残值风险,通过解析PPP项目残值风险的内涵,分析了其影响因素。利用问卷调查资料识别影响PPP项目残值风险的关键因素,并运用结构方程模型解构各关键因素之间的关系,据此构建了残值风险评估模型。以北京国家体育馆PPP项目为案例,验证了该模型的可行性和适用性。结果表明,该模型具有计算程序简单、能清晰表达项目残值风险状态的优点。     

3,3′,5,5′-四甲基联苯胺比色法测定饮用水中余氯

针对采用GB/T 5750.11—2006生活饮用水标准检验方法中的3,3′,5,5′-四甲基联苯胺目视比色法检测余氯时出现的问题,探讨了四甲基联苯胺配制的介质浓度及配制方法,以及pH值、温度、显色时间、显色剂用量等因素对测定过程的影响,改进了生活饮用水中余氯的测定方法。     

简述企业商品生产经营过程中的全面价值与剩余价值形成原理

企业商品生产经营的实质是通过创造商品的全面价值实现剩余价值的过程。文章论述了全面商品价值论下的企业商品生产经营过程中的全面价值分析计算原理,其是具有非常实际应用作用的理论原理。     

企业社会责任投资的价值度量——一个基于索洛模型的研究框架

通过厘清国内外企业社会责任理论研究的发展现状,以及索洛余值理论的拓展脉络,提出二者相结合的逻辑合理性,进而构建改进后的索洛模型,将其用于企业社会责任投资对企业价值创造影响程度和影响大小的度量,为企业社会责任的价值量化提供了新的思路和方法。     

从索洛增长模型看中西部地区经济增长的源泉——基于江苏、广西两省区的比较分析

中西部地区经济发展落后的诸多原因中,资金不足不是根本性的原因,根本性的原因是中西部地区劳动效率的低下,是科技教育的落后,是人才培养的落后,归根结底是技术进步的滞后。因此,从劳动效率方面着手,抓科技教育、技术进步,才能从根本上解决中西部地区与东部沿海地区的地区差距问题。     

Distribution according to technology： A new variable of Solow model

In the process of world economic integration nowadays, the contribution rate of knowledge centering on technology to the economic growth has risen to 80%-90% in some developed countries, and technology has become a core factor deciding the competitiveness of a country or a region. Whether the economy can inspire the technical worker or the owner of a technology will become a key factor to success or failure. The existence of distribution according to technology can fully mobilize enthusiasm of the owners of technical elements, optimize allocation of technical elements, and thereby enhance the competitiveness of an enterprise, a region, or a country. In the case of Solow model, non-reflection of technology progress and reflection of technology progress caused by distribution according to technology have enhanced both the growth rate of national income＇and the growth rate of national income per capita. As a new variable to correct Solow model, the existing of distribution according to technology has laid solid macro-economic theory basis for its own existing.