会计信息失真治理要与时俱进

在公众企业推行会计委派制,充分发挥会计人员监督作用;制定并完善企业承担会计责任的具体规章制度;分解落实会计责任,形成各部门共同治理会计信息失真的机制;建立会计信息中心,实现信息资源共享,形成监管合力。     

Gender-Based Focal Points

The subjects behaved significantly more “hawkish” in an experimental battle of the sexes game when the co-player was a woman compared to when it was a man. Discrimination helped the parties to coordinate and increase the average earnings in the subject group of mixed sex, compared to the unisex groups. Journal of Economic Literature Classification Numbers: J7, C7, C9.     

安徽应对刘易斯拐点的对策建议

劳动力供应由过剩向短缺转变、工资开始上涨的时点即＂刘易斯拐点＂。由于中国经济的持续发展,以及计划生育政策效应,青壮年劳动力供给已开始出现供不应求现象,工资普遍上涨,中国＂刘易斯拐点＂已经悄然到来。＂刘易斯拐点＂对于经济、社会发展、转型具有标志性意义,安徽是传统农业、劳动力大省,应抓住机遇,顺势而为,积极应对。     

大陆高职院校毕业生赴台湾高校专升本探析

通过对2013年大陆高职院校毕业生赴台专升本实施情况的研究，分析大陆高职院校毕业生赴台专升本不理想的原因，如赴台专升本项目对报考生源资格的限制条件较为严格、赴台专升本项目的公布时间偏晚、台湾院校招生科系介绍及收费标准公布偏迟、在台湾高校学习的经济成本远大于大陆高校、台湾高校学历相比海外高校并不占优势、赴台专升本的学习成效存在不确定性等，提出要进一步放宽对赴台专升本项目的限制、完善赴台专升本项目信息内容并及时全面地向社会公开、通过各种形式减轻学生赴台专升本的经济压力、在教师和学生层面提升对台湾高校实力的认可度、利用台资企业对台湾高校学历的认可度为赴台专升本学生打开就业的大门等对策。     

Using Empirical Point Elasticities to Teach Tax Incidence

Using point elasticities rather than using either arc elasticities or slopes of demand and supply curves provides the best method for teaching students about the economic impacts of excise taxes. Not only does a point-elasticity approach simplify theoretical analysis of tax impacts, but it also allows instructors to take advantage of publicly available empirical estimates of demand and supply elasticities to show students how theoretical results can be applied to real-world tax policy issues. To illustrate these advantages, the authors use several available estimates of point elasticities of demand and supply of raw sugar to calculate the economic impacts of a recently proposed penny-per-pound tax on raw cane sugar grown in the Florida Everglades.     

原油降凝剂的研究进展

本文概述了原油降凝剂的发展概况、作用原理和近年来的发展趋势以及今后应重点解决的问题。     

激光点焊技术在通风槽板制造中的应用

本文主要介绍激光点焊技术在大型电机通风槽板加工过程中的应用,分析了激光点焊中主要加工参数对焊接质量的影响。并对现有通风槽板的几种加工工艺方法进行分析和比较。     

我国民营企业的蜕变和“二次创业”——基于企业生命周期的视角

从企业的生命周期来看 ,我国大多数民营企业已经渡过了孕育期、求生存期 ,目前正处在高速成长期的初期。然而 ,由于外部环境的突变 ,使我国民营企业还没来得及进入高速成长期之前就有可能提前滑入衰退期。因此 ,民营企业必须进入规模、组织制度、管理制度、实物形态等方面的蜕变 ,实现“二次创业” ,并以此获得再生。     

Putting the learning curve in context

In implementation of change, people learn new ways of doing things, develop new skills, and adopt new organizational routines. This paper applies learning curve theory to implementation by developing a system dynamics model that includes two extensions to classic learning curve theory. First, the model includes a required output level for the individual. Second, the model includes a budget constraint on time that forces a choice between an old and a new way to achieve the output. Doing work the new way builds experience, increasing productivity and thus favoring continued use of the new skill, but model analysis demonstrates that this reinforcing process works to favor the new skill only at relatively high levels of productivity. Otherwise, the same process is a vicious cycle, driving out the new skill. The model exhibits a mode of behavior in which learning begins and then stalls and another mode in which the new skill becomes the preferred one. The paper identifies the tipping point between these two modes and characterizes the transition problem: Learning by doing is a dynamic process, a transition from use of an old way to a new way that requires accumulating experience beyond a threshold.     

Forecasting the business cycle using survey data

Regular business survey data are published as percentages of firms predicting higher, equal or lower values of some reference variable. Time series of such percentages do not fit production data too well. Univariate models often produce forecasts which are just as accurarate. Still, surveys contain anticipative judgement which, when combined with univariate modeling and proper filtering, may produce a good indicator for business cycle turning points. The way survey data are transformed so as to fit statistics on production seems not to be of much importance. A case study of the Finnish forest industry is offered as an example.