房屋建筑学课程设计教学改革的研究与实践

深入分析目前土木工程专业房屋建筑学课程设计里存在的问题及其原因，提出了解决问题的方法手段，如增设选修课，指导好选题，注重观摩教学，课程设计与建筑模型制作相结合等。     

Comment on Approaches and Methods in Language Teaching

The advantages and the disadvantages of 7 teaching methods are obvious in this paper through a brief comment.The contrast between the similar methods is also presented.In practice,it is a better measure to synthesizing several teaching methods in a lesson.     

基于BP神经网络的公允价值有用性评价

公允价值在上市公司和国有企业的启用时间分别已满两年和一年,从其财务报告中我们不难看出:涉及范围非常广泛的公允价值,在财务报告的应用中却持谨慎态度。本文以此为背景,以企业实际调研资料为依据,借助BP神经网络工具对公允价值的有用性做出了进一步的分析评价。     

问询函监管能激发公司利益相关者的治理吗?

问询函是交易所监管上市公司的重要手段.问询函除能起到直接监管作用外,能否激发公司利益相关者的监督从而产生间接治理作用?本文尝试从控股股东掏空视角对该问题进行解答.研究发现,问询函能激发公司外部利益相关者的监督,从而抑制控股股东掏空,但没有发现其激发公司内部利益相关者监督的证据.进一步研究表明,当两权分离度较大和公司信息...     

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

We examine whether the Financial Accounting Standards Board (FASB) Codification made it easier for preparers and auditors to locate relevant accounting guidance. We find that areas of U.S. GAAP with more dispersed and voluminous guidance before the Codification experience a larger post-Codification reduction in restatements. We find a similar decline in SEC comment letter questions referencing areas of U.S. GAAP with more dispersed and voluminous pre-Codification guidance. Our results suggest that before the Codification, preparers and auditors had difficulty in locating the appropriate accounting guidance and that the Codification mitigated this difficulty.     

Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011)

We provide evidence on the little researched internal sphere of private IASB standard setting, more specifically, on the dynamic of board discussions and the respective impact of exogenous input such as comment letters, the array of arguments evoked in IASB debates, individual board member contribution and board-staff relations. We conduct a content analysis of audio recordings of 14 IASB meetings on the amendment of IAS 19 Employee Benefits (2011) between November 2008 and February 2010. Our main findings comprise the argument-based handling of comment letters not being conditioned by the political or economic importance of the senders, the gatekeeper role of staff members in channelling exogenous input and their equal role in board discussions and the dominant reference to conceptual arguments there. We also point to the heterogeneous involvement of board members, their different attribution to key issues and to further observations regarding the meeting governance, board’s discussion culture and etiquette. Our paper adds to the literature on private IASB standard setting, pension accounting and group decision making.

Data: All data are available from the public sources identified in this paper     

我国扩张性货币政策退出与通货膨胀研究述评

在国内通货膨胀面临快速泡沫化的风险情况下,我国扩张性货币政策快速而全面退出。但是在目前国内外经济还未根本性改善的情况下,其不可避免受到质疑。为更好地认识这一问题,对我国扩张性货币政策退出与通货膨胀相关研究的文献进行了回顾,主要涉及扩张性货币政策退出与否选择与通货膨胀,扩张性货币政策退出时机选择与通货膨胀,控制通货膨胀的扩张性货币政策退出的政策选择等,并根据我国目前经济现状作以评述。     

“城市病”研究进展和评述

在城市化过程中,许多城市都产生了人口膨胀、交通拥挤、环境污染、资源短缺以及贫困人口等“城市病”.病因很多,涉及城市规划、政府职能、决策者思维诸多方面,这就决定了它的解决是一个复杂的系统工程.本文梳理了学界关于“城市病”的相关论述并进行了简要评述,指出当前研究的不足与未来研究的方向.