国内纺织蜡助剂发展状况

在调研基础上综述了国内纺织蜡助剂发展状况,定义和划分了蜡助剂类型.按原料和形态纺织蜡助剂分为石油蜡型蜡助剂、非石油蜡型蜡助剂、复合型蜡助剂、固体蜡助剂以及包括乳液在内的液体蜡助剂,并针对纺织蜡助剂目前存在的问题提出了建议.     

财政总预算会计核算内容的扩展——从政府收支分类视角分析

从2007年1月1日起执行的政府收支分类方案，将有助干建立起我国财政信息管理系统，但围其基础数据主要来自会计系统，改革现行的预算会计制度势在必行。因此，应在现行财政总预算会计核算中渐进地引入权责发生制，并对相应会计科目进行改进，从而为政府收支分类改革提供微观基础。     

公共信息图形符号国家标准中若干问题的探讨

本文对公共信息图形符号标准化领域内存在争议的一些理论问题进行了探讨,包括图形符号与图形标志的区分、图形标志的分类、图形符号的否定以及图形符号的设计。文中通过对现状的分析指出了当前的理论可能存在的不足,并提出了相应的解决建议。     

Term structure modelling with observable state variables

This paper proposes and implements a parsimonious three-factor model of the term structure whose dynamics is driven uniquely by observable state variables. This approach allows comparing alternative views on the way state variables – macroeconomic variables, in particular – influence the yield curve dynamics, avoids curse of dimensionality problems, and provides more reliable inference by using both the cross-sectional and the time series dimension of the data. I simulate the small-sample properties of the procedure and conduct in- and out-of-sample studies using a comprehensive set of US data. I show that even a parsimonious model where the level, slope and curvature factors of the term structure are driven by, respectively, inflation, monetary policy and economic activity consistently outperforms the (latent-variable) benchmark model in an out-of-sample study.     

数控加工的刀具选择

近些年来,快速发展的数控机加工工艺技术促进了数控刀具结构基础科研及新产品的研发。世界各大厂商生产的数控机床所用刀具种类、规格繁多,数量庞大,往往令人眼花缭乱,不得要领。现将有关数控刀具知识和近几年来数控刀具材料、结构、应用等领域就其精要,在此简要分析,以便利用先进刀具技术为加工服务。     

Value Relevance of Inflation-adjusted Equity and Income

This paper investigates the role incremental information content of inflation-adjusted data plays in explaining the market value of equity and stock returns on the Istanbul Stock Exchange (ISE). We show the effect of inflation accounting application on basic financial ratios, and we test the value relevance of inflation-adjusted and historical cost-based book value and earnings. The findings show that inflation adjustment affects financial ratios significantly, which may create different risk assessments for the selected firms. Furthermore, the results indicate that both inflation-adjusted and historical cost-based earnings and book values are significantly value relevant. The two sets of data are not to be used as substitutes, but, rather, they are complementary. For this reason, inflation-adjusted data should be required as supplementary data to the historical cost information rather than in place of historical cost data.     

A social choice function implementable via backward induction with values in the ultimate uncovered set

We prove the existence of a social choice function implementable via backward induction which always selects within the ultimate uncovered set. Whereas the uncovered set is the set of maximal elements of the covering relation, the ultimate uncovered set is the set obtained by iterative application of this covering operation. Dutta and Sen (1993) showed that any social choice function which is the solution of a generalized binary voting procedure is implementable via backward induction. Our result follows from Dutta and Sen's theorem, in that we construct a binary voting procedure always selecting within the ultimate uncovered set. We use the classical multistage elimination procedure, which always selects an alternative within the uncovered set. When this procedure is also used to select among all of the possible agendas or orderings of alternatives within the procedure, the alternative selected (from the agenda selected) will be within the uncovered set of the uncovered set. Our result follows from repeated application of this construction. Intuitively, the procedure constructed consists of requiring agents to vote on how they should vote and so on. Received: 7 April 1997 / Accepted: 15 October 1998     

基于工作过程的《进出口商品归类》课程改革

《进出口商品归类》是报关与国际货运专业的核心课程,在教学内容设计上应符合"以岗位需求为导向,以能力培养为本位"的设计理念,遵循报关与物流业务的一般程序。本文通过分析课程性质,结合行业的实际需求、以项目和工作任务为中心,提出基于工作过程的教学整体设计及单元设计。