Performance evaluation of production systems monitored by statistical process control and off-line inspections

Quality and productivity performance measures are very often considered in separate phases of the production system design process. However, the production system architecture affects the efficiency of the quality control system as well as the quality control configuration has an impact on the performance of the production system.The paper proposes a new analytical method for evaluating the performance of production systems in which statistical process control (SPC) techniques are implemented. Machines behaviour is monitored by measuring quality characteristics of the produced parts through off-line inspection devices and sampling inspections. The numerical results show the good accuracy of the proposed method, provide new insight in the relations among the two areas and pave the way to the joint design of production logistics and quality control systems.     

以贯彻新会计准则为契机，提高会计信息质量

新的会计准则施行后,对会计信息质量的提高起到极大的促进作用。指出目前制约会计信息质量的因素主要有公司治理结构的缺陷、会计信息失真带来的收益与损失不对称、剥离与模拟等会计创新的负面影响等,分析了新会计准则。对于提高会计信息质量的要求。基于此,提出了现阶段提高会计信息质量的几点措施。     

ERP在电力企业应用中存在的问题及解决方法

介绍了河北省电力公司在实施国家电网公司信息化建设工程（SG186工程）中构筑企业级信息集成平台ERP系统时遇到的如何同正在运行的各专业应用程序的历史数据相衔接、如何实现管理模式的转变、如何实现对现有管理体系及业务流程的优化、如何应对管理变革带来的调整、如何实现网络安全、如何确保ERP系统项目后期建设、运行维护及应用工作顺利开展等实际问题,并给出阵解决这些实际问题的方法。ERP系统的实施加强了河北省电力公司系统中不同业务流程的横向集成,理顺了各业务节点间的衔接关系,优化了各类经济资源的纵向部署和集约化管控能力。     

抗震救灾中的环境法律问题

2008年汶川大地震造成了巨大的生命财产损失,也带来了诸多环境法律问题。文章拟从核安全、防治危险化学品污染、水安全、野生动植物保护、文物保护等方面对地震引起的环境法律问题展开论述,以总结经验教训,防患于未然。     

企业强文化的资本性研究

本文围绕着企业强文化与企业绩效之间的关系,分析企业强文化的资本性与负债性。首先,在界定企业强文化的内涵后,提出强文化通过筛选与组织内部社会化两种途径形成;其次,在团队生产模型的基础上,引入信念一致性与规范的激励功能,分析了企业强文化的资本性;最后,我们提出企业强文化体现资本性的充要条件在于企业强文化激励、整合与协调组织成员的行为并且帮助组织适应外部环境,因此,在分析企业强文化的资本性与负债性时要考虑外部环境的权变作用。     

矿产开发负效应与资源生态环境补偿机制研究

矿产开发的负效应是指采矿活动造成的资源生态环境损失,主要表现为资源耗损、生态破坏、环境污染以及区域发展能力下降等。本文基于矿产开发的负效应,初步构建了矿产开发的资源生态环境补偿机制的基本框架。提出应采取资源补偿、生态环境补偿与矿区/区域补偿,实行防范性补偿、即时性补偿与修复性补偿,实施实体性补偿、功能性补偿与价值性补偿。不同的补偿类型,其补偿主体、客体、原则、标准、方式各不相同,但总体上都遵循立法约束、政策引导与行政监管相结合的三位一体的补偿运行模式。建议开展矿产开发的资源环境补偿机制建设试点工作;形成部门间协调管理的工作机制;加强对矿产开发生态环境补偿的监督和评估。     

对中国电影产业市场环境及营销策略分析

这篇论文是一篇对申国电影产业市场环境及营销策略的分析报告。总共包含了四章。首先第一章对中国电影的发展史进行了简要的回顾;然后,第二章是关于中国电影市场环境在过去二十年间发生的变化的概述;其次,第三章对现阶段中国电影产业应该采取何种市场营销策略以促进其更好地发展进行了深入的分析;最后,第四章将会谈到在加入了WTO之后将会给中国电影产业带来哪些机遇和挑战。 对中国电影产业的发展回顾以及现状分析;揭示目前存在于中国电影产业的问题与面临的挑战;对中国电影产业在未来的发展中应该采取何种市场营销策略以及如何应对外国电影进军中国。市场所带来的影响提出建议和意见。     

The Efficacy of Regulation Fair Disclosure

This paper examines the impact of Securities and Exchange Commission's Regulation Fair Disclosure (FD) on information leakage around voluntary management disclosures. We find a positive correlation between stock returns two days before and after the voluntary disclosure in the pre‐Regulation FD period, but not in the post‐Regulation FD period. After Regulation FD is implemented, pre‐announcement abnormal return as a percentage of total return decreases by 26.1% (21.4%) for large firms with good (bad) news, suggesting that the amount of information leakage reduces for these firms. These findings provide support for the premise and the intended purpose of the regulation for large firms.     

Anonymity,Stealth Trading,and the Information Content of Broker Identity

This paper examines whether the identity of a broker involved in transactions contains information. Using a sample of transactions from the Australian Stock Exchange—where broker identity is transparent—we provide evidence that consecutive buyer‐/seller‐initiated transactions by the same broker have a relatively high permanent price impact. This implies that broker identity conveys information to market participants, and that markets in which broker identity is disclosed are likely to be more efficient. We also find that medium‐sized trades by the same broker convey greater information than large and small trades, which is consistent with stealth trading by informed investors.     

Debt Maturity,Credit Risk,and Information Asymmetry: The Case of Municipal Bonds

Using a system of equations approach, this paper empirically tests the impact of credit quality, asset maturity, and other issuer and issue characteristics on the maturity of municipal bonds. We find that under conditions of lower information asymmetry that prevails in the municipal sector, higher‐rated bonds have longer maturities than low‐rated bonds. This result differs from that observed in the corporate sector. Overall, our results support the asset maturity hypothesis. In addition, our analysis finds that fundamentals matter. Issue features that provide additional protection or convenience to the investor tend to increase debt maturity.