中国出口贸易的技术结构及其变迁:1980-2003

本文旨在构建一套测度出口贸易技术结构的方法,并在SITC三位码分类水平下,从国际比较的角度,分析改革开放以来中国出口贸易的技术结构及其变迁。第一,本文建立了测度产品技术含量的一个指标,进而提出一套分析经济体出口贸易的技术结构的新方法;第二,利用本文提出的分析工具,通过国际比较,从多个方面分析了1980—2003年中国出口贸易的技术结构,结果表明:改革开放以来,中国出口贸易的整体水平得到了很大提高,但仅表现出微弱的向世界水平收敛的趋势;中国出口贸易的技术结构高度没有显著提高,但在不同时期表现出不同的趋势;中国出口贸易的技术结构分布发生了与众不同的重大变化。     

Unanimous subjective probabilities

This note shows that if the space of events is sufficiently rich and the subjective probability function of each individual is non-atomic, then there is a σ-algebra of events over which everyone will have the same probability function, and moreover, the range of this common probability is the entire unit interval.      

正交鉴相电路及其鉴相精度分析

正交鉴相技术与单片微机数据处理系统相结合,产生了一种新颖的相位检测方案。本文重点讨论影响正交鉴相电路鉴相精度的各种误差因素,给出了计算公式和计算结果。     

浅析个人电脑防病毒方法

计算机病毒已成为网络安全的主要威胁之一。随着计算机网络技术的广泛应用,病毒也越来越凸显其重要危害。文章介绍了病毒盛行的原因以及病毒入侵的方式,针对个人计算机提出了一些防范措施。     

Endogenous Managerial Incentives and the Optimal Combination of Debt and Dividend Commitments

This paper studies the optimal combination of debt and dividend commitmentsin an agency model of the firm. Financial policy is relevant because ex-post information asymmetry requires managerial rewards to depend on the ability to meet financial commitments. If perquisite or inside information problems exist in isolation, debt-based incentives as assumed in previous studies result endogenously. If the problems exist simultaneously, dividends can be optimal even when they appear excessively costly as a signal and unduly lenient as a disciplining device. The reason is that the set of dynamically consistent rewards increases when debt commitments are augmented with dividend commitments, and a larger set of ex-post rewards is more valuable as ex-antedecisions become more complex.     

晶体管载波通讯机群放大器的设计

本文对群放大器的技术要求进行了分析，指出了设计的构思和考虑，得出了总体电路和各元件值，并对实测结果进行了讨论。为实用者提供了理论依据。     

The Significance of Gender in Predicting the Cognitive Moral Development of Business Practitioners Using the Sociomoral Reflection Objective Measure

This study constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts forth the proposal that the issue may be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics 47, 89–99; Gentile: 1993, Psychological Science 4(2), 120–122; Unger: 1979, American Psychologist 34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory (BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has a significant direct effect on CMD scores of business practitioners. Beverly Kracher is an Associate Professor of Business Ethics & Society in the College of Business Administration at Creighton University. Her research areas include moral reasoning in business, e-commerece ethics & online trust, business ethics pedagogy, and business & the environment. Her research appears in Journal of Business Ethics, Business Ethics Quarterly, Business & Society, International Journal of Human-Computer Studies, Teaching Business Ethics, Interdisciplinary Environmental Review and more. Robert P. Marble is an Associate Professor of Decision Sciences in the College of Business Administration at Creighton University. His research is in the areas of information systems implementation, artificial intelligence, and statistical modeling of business processes. He has published in such journals as the European Journal of Information Systems and Information & Management.     

Valuing spread options with counterparty risk and jump risk

In this paper, we investigate spread options with counterparty risk in a jump-diffusion model. Due to the fact that there is no closed-form formula of spread options with counterparty risk, we obtain analytical expressions of lower and upper bounds by employing the measure-change technique. Finally, we numerically check the accuracy of the bounds and analyze the impacts of counterparty risk and jump risk on spread option prices.     

GDP 含金量新视角下的我国房地产泡沫刍议

我国GDP含金量和房地产泡沫都是当下经济运行中的热点问题,将二者结合起来,具有一定的创新性.首先,以现有GDP含金量概念阐释为基础,探索性度量了我国房地产业GDP含金量.其次,把GDP含金量引入房地产泡沫测度研究中,提出房地产泡沫研究应该加入供给质量分析、采用有含金量的GDP数据、优化收入指标以及对市场修正法再修正等刍议,以完善房地产泡沫现有测度方法.     

浅议如何提高商业银行内部审计质量管理水平

商业银行内审部门要达到持续取得审计成果,增加商业银行价值的目标,就必须持续提高内部审计质量管理水平,通过对商业银行价值创造性审计管理刚刚起步、风险评估技术和流程提升空间巨大、审计报告风险反映的全面性和形式有待完善、跟踪审计整改标准和机制形式重于实质等现状进行分析,提出提高服务意识、加强政策导向、完善审计规范,提高审计计划风险评估技术和建立审计项目的风险评估流程,全面反映风险和拓展报告形式,制定分类整改标准、完善系统性整改机制、修正整改考核体制的改进思路。