加入“WTO”后我国银行的竞争力分析

我国金融业的对外开放,从实质来讲是一个自觉地引入外部竞争者、主动出让市场份额的渐进过程。加入WTO后,我国的国有商业银行与外资银行的竞争将更加激烈。文章简要论述了如何增强国有商业银行的竞争力。     

无人机通信总线应用系统的研究

本文介绍了我国无人机的发展现状,对几种总线标准进行了比较,最终选择了1553B总线,对无人机通信系统进行了规划,并设计了一套地面测试系统,给出了系统的软硬件实现方法。     

上海原油期货与国际原油期货:联动机制和溢出效应

建立VECM—GARCH—BEKK—T模型,分析了上海原油期货价格与WTI、布伦特两大国际基准油价格之间的传导效应、均值溢出效应、波动溢出效应、BEKK交叉效应以及杠杆效应。研究发现,上海、WTI和布伦特原油期货三个市场存在显著的均值溢出和波动溢出效应。其中,上海原油期货上市重构了WTI和布伦特原油期货两个市场的均衡关系、主导影响因素、影响期限以及波动溢出效应;上海原油期货与国际油价有机联动,对WTI的正向影响要大于对布伦特的影响,但WTI、布伦特对上海的影响依然占主导地位。此外,短期内,当期上海原油期货价格与历史WTI和上海原油期货价格波动联系显著为正,而与历史布伦特原油期货价格则显著为负。因此,需要在持续提高上海原油期货参与者数量、提高国际参与度和认可度、完善原油期货区间波段管理机制、提升原油期货交易量、加快人民币国际化进程等方面努力。     

Monopoly versus Competition in Setting Accounting Standards

Financial accounting standards are set by organizations granted a significant degree of monopoly power by various governments. While there has been considerable debate on the merits of national (e.g., US Financial Accounting Standards Board (FASB)) versus international (International Accounting Standards Board (IASB)) monopolies, little attention has been paid to the merits of using competing standard‐setting organizations (SSOs) for setting accounting standards. We compare the standard‐setting processes of the FASB/IASB to the processes of four technology‐oriented SSOs to assess the role of competition. We also provide a case study of monopoly and competitive standards in telephony. Both telephony and accounting yield some gains from coordination, and similar arguments are used (under the labels of comparability and consistency of accounting) in debates about granting a monopoly to their respective SSOs. Our results show that a group of volunteers competing with the government‐sanctioned monopoly of International Telecommunications Union transformed the telephone industry. Thanks to this standards competition, we enjoy free video internet calling and massive cost savings. Implications for accounting standard setting are discussed.     

股权结构与公司绩效的关系分析——来自中国证券市场的经验证据

本文以净资产收益率和市净率为被解释变量,以股权构成为解释变量,使用2003年度中国上市公司的相关数据,考察了股权结构对上市公司绩效的影响。而国家股可能产生负面影响,同时法人股东在中国的公司治理可能会承担至关重要的责任,大型机构投资者和战略投资者在公司治理中的作用应该得到进一步的发挥。     

IFRS within the Multi‐GAAP Canadian Reality: A Teaching and Learning Imperative for Intermediate Financial Accounting

Intermediate accounting instructors need to be engaged in the specific complexities and challenges of the new international financial reporting standards (IFRS) reality within the Canadian multi‐GAAP environment. Intermediate accounting courses are directly affected because they represent substantive coverage of the corporate reporting environment. In this article I make the case that these courses should primarily reflect IFRS standards in order to entrench IFRS competencies in students who wish to pursue a professional designation, to prepare students for the global environment, and to concentrate IFRS expertise issues in a robust instructor group. The competency maps of each of the three Canadian professional accounting bodies clearly reflect IFRS. Students can analyze the implications of major areas of policy differences between IFRS and private enterprise GAAP (PEGAAP) through specific targeted course coverage, but also through active learning elements, particularly research elements. This commentary reflects some of the active debate occurring regarding postsecondary curriculum as Canada adapts to IFRS and PEGAAP, and encourages action.     

Infrastructure development for alternative fuel vehicles on a highway road system

A new mathematical model for positioning alternative fuel (AF) refueling stations on directed-transportation networks with the objective of maximizing the coverage of path flow volume is proposed. This model is especially designed for developing an AF infrastructure on toll roads and other highways, where vehicles do not need to exit the road network for refueling, some candidate station locations are not located at interchanges, and some stations may only service vehicles on one driving direction. The proposed model is applied to the Pennsylvania Turnpike System using the 2011 truck traffic data and considering different vehicle driving ranges.     

高速铁路车站到发线运用优化研究

高速铁路车站到发线运用计划根据列车运行计划、动车组交路计划编制各列车占用到发线的起止时间,以均衡、合理使用到发线和方便旅客上下车为原则,为每一列车安排合适的到发线。在分析高速铁路车站到发线运用特点和原则的基础上,建立高速铁路车站到发线运用的0-1规划模型,并利用遗传算法求解。通过算例分析,编制长沙南站的到发线运用方案,说明方法的具体应用。     

Backpacker ethnography

This paper presents an ethnographic study of the travel culture of international backpackers. Their sociodemographic characteristics are described, the contours of a concept of tourism culture are delineated, and on that basis, that of backpackers is outlined, with particular focus on the key phenomenon of road status. The analysis of backpacker tourism as a culture furthers the comprehension of change within the phenomenon. Examples of factors of change include the guidebooks, the short-term backpackers, and in particular the internet. This study demonstrates the merit of a dynamic concept of culture where culture takes place whenever activated by social circumstances.