热定型对改性聚酯纤维染色性能的影响

对添加共聚酯组分的改性聚酯纤维在不同热定型条件下进行处理,探讨热定型处理对改性聚酯纤维染色性能的影响。结果表明:改性聚酯纤维的分散染料上染率优于常规未改性聚酯纤维,染料品种不同,上染率有较大差别。在一定时间范围内,随着热定型温度的升高,改性聚酯纤维的上染率呈现先升后降的趋势,在150℃的定型温度条件下,随着热定型时间的延长,改性聚酯纤维的上染率有逐渐升高的趋势。     

监管政策、审计师变更与后任审计师谨慎性

本文以我国2001～2002年出台的相关审计监管政策为例,讨论审计监管对审计师变更和后任审计师谨慎性的影响。由于证监会2001年发布的《公开发行证券的公司信息披露编报规则第14号—非标准无保留审计意见及其涉及事项的处理》(以下简称14号文)增强了非标审计意见之于上市公司的不利后果,因此可能推动了机会主义审计师变更的增加。我们发现,在14号文出台后,前期非标审计意见同审计师变更的正相关关系变得更为紧密,且大所向小所的审计师变更频率显著上升。但是,没有证据表明,相比于未变更公司而言,变更公司的后续审计意见改善程度更高。并且,在2000～2002年,后任审计师针对变更公司的谨慎性有逐渐增强的趋势,这意味着2002年中注协关于审计师变更的监管政策可能发挥了一定的积极作用。     

四川省城市经济高质量发展水平空间关联及其影响因素研究

在对四川省21市(州)经济高质量发展水平全面测度的基础上,通过修正的引力模型,从社会网络分析视角对其经济高质量发展水平空间关联网络结构及其影响因素进行实证研究。结果表明：四川省21市(州)经济高质量发展水平空间关联网络密度较低,呈现出“核心-边缘”分布,只有成都市和绵阳市发挥了明显的中介作用,各市(州)经济发展不平衡的问题突显;空间距离、产业结构、创新环境和城市活力会对四川省21市(州)经济高质量发展水平空间关联网络的形成产生影响。     

硫酸亚铁改性沸石对废水中钒（Ⅴ）的吸附研究

研究了硫酸亚铁改性沸石对钒（Ⅴ）吸附行为。详细探讨了溶液pH值、改性沸石投放量、吸附平衡时间和温度对水中钒（Ⅴ）吸附率的影响,并探讨了硫酸亚铁改性沸石吸附钒的机理。实验结果表明,pH=2.63,改性沸石投放量为0.5g,吸附时间为24h的条件下,处理初始浓度为50.0mg.L^-1的钒（Ⅴ）溶液100mL,去除率可达92%以上。吸附平衡符合Freundlich方程,室温（298K）时吸附容量为8.51mg.g^-1。     

Determinants of Voter Support for a Five‐Year Ban on the Cultivation of Genetically Modified Crops in Switzerland

While much effort has been devoted to estimating market premiums for non‐genetically modified (GM) food, the results of such research are largely silent about the preferences for the public good aspects, or externalities, of GM food production. For public goods, the closest substitute of private consumption decisions is voting on referenda. In November 2005, 55.7% of 2 million Swiss voters approved a five‐year moratorium (ban) on the commercial cultivation of GM plants in Switzerland. The present study examines how individual voting decisions were determined by: (i) socioeconomic characteristics; (ii) political preference/ideology; and (iii) agreement with a series of arguments in favour and against the use of GM plants in Swiss agriculture. The analysis is based on the data of the regular voter survey undertaken after the national‐level voting in Switzerland. The results suggest that current concerns about the use of genetically engineered plants in agriculture may not automatically decrease with higher levels of education/knowledge and generational change. Furthermore, analysis of voter motives suggests that public support for a ban on GM crops may be even larger in other countries, where industrial interests in crop biotechnology are less pronounced.     

音频信号的混沌特性分析

依据非线性动力学理论,在音频信号的修正离散余弦变换（MDCT）域,采用自相关法和虚假 近邻法（FNN ）分别计算延迟时间和嵌入维数,重构出音频信号MDCT域信息的相空间,并基于Rosenstein 小数据量法计算最大Lyapunov（李雅普诺夫）指数,依据其正负对音频频域序列的混沌特性 进行了统计分析和验证。实验表明,音频信号MDCT序列的最大Lyapunov指数皆为正,音频信 号具有混沌特性。     

转基因食品安全监管的研究

转基因食品产业是21世纪的新产物,其研究并未成熟,其安全性尚不明确。借转基因食品安全不确定性的争议,引出并分析了我国转基因食品的应用和监管现状,认为我国转基因食品存在立法层次不高、监管标准与程序不规范、责任不到位等问题。提出构建更为全面、严格,科技发展与生态安全、消费者健康与社会利益相平衡的有效安全监管体系。     

上市公司年报非标准审计意见与行业差异分析——基于2000~2003行业样本的实证研究

本文基于国外的相关研究和中国股市及上市公司的特征,提出七个研究假设,然后构建Logistic回归模型,依据我们所选择的四个行业样本进行假设检验。基于样本总体的回归分析结果表明,在同等条件下,未预期盈利高、审计迟滞时间短、财务杠杆低、现金比率高、非ST、上一年度未被出具非标准审计意见以及未更换会计师事务所的上市公司年报被出具非标准审计意见的可能性小。但是,行业差异是现实存在的,文中基于2000~2003年行业样本的研究较为可靠的揭示了中国上市公司行业之间的差异以及某些行业中上市公司盈余管理的状况。在对行业差异和盈余管理进行分析的基础上我们还提出了相关建议以资参考。     

全球转基因大豆发展概况

自1996年以来,全球转基因大豆得到迅速发展。从1996年至2004年,转基因大豆的种植面积从50万hm 2增至4840万hm 2,增长了约96倍;转基因大豆种植率从0.8%升至52.6%,增长了约63倍;转基因大豆分布国家从2个增至9个。在2004年,转基因大豆主产国依次是美国、阿根廷、巴西和巴拉圭。转基因大豆是全球最重要的转基因作物。虽然转基因大豆安全性存在很大争论,但是,全球转基因大豆预计仍将得到进一步发展,而中国仍将禁止商业化种植转基因大豆。     

On the asynchronous approvals of GM crops: Potential market impacts of a trade disruption of EU soy imports

Due to their high protein content, soybeans are important feedstuffs in the European Union (EU). However, the cultivation of soybeans using genetically modified (GM) varieties in non-EU countries is increasing and the EU authorization of GM products takes longer than in other countries, leading to an asynchronous approval between the EU and non-EU countries that might induce soybean trade disruptions. This paper uses an integrated modelling system to simulate Argentina, Brazil and the United States ending soybean exports to the EU. The impact on world trade and on the EU import prices of soy products is analysed with a computable general equilibrium model. EU soy imports are shown to decline, and the import price of soybeans in the EU increases. The effects on EU agricultural markets are analysed based on a partial equilibrium model. Feed costs in the EU are found to increase with poultry and pork the most affected: production and exports decline and imports increase. However, the effects of a trade ban are found to be less profound than in many other studies due to compensating substitution effects at various market levels: increasing imports from third countries, increasing domestic oilseed production and the use of other protein feeds.