谈大学生英语综合能力的培养

根据对当代大学英语教育现状的分析,指出大学英语教学的首要任务就是培养学生英语的综合能力,即听、说、读、写、译能力。这是经济全球化和教育国际化发展的必然要求。文章提出了培养大学生英语综合能力的几点对策并论述了英语综合能力和交际能力之间的关系。     

当前农村社会治安综合治理的对策

随着农村经济和社会的发展，农村相继出现诸多新情况和新问题，严重影响农村社会稳定和经济发展，解决和处理农村这些社会热点问题仍是社会治安综合治理工作的首要任务，也是维护国家安全与社会和谐稳定的重要举措。     

交通运输枢纽系统分析

研究交通运输枢纽的功能、结构及枢纽内各种运输方式或设备间的相互协调，以充分发挥交通运输枢纽系统的综合功能和各种交通运输方式的优势，强化交通运输枢纽的系统功能，优化运输网的点、线系统能力协调，进而提高整个交通运输大系统的综合运输能力，更好地为社会经济和人民生活的需要服务。     

钢渣的综合利用研究

随着我国钢铁工业的快速发展，其钢渣数量逐牟递增。若不加以综合利用，这些废弃物将淤积河流、填塞水道、侵占土地、污染水源和空气，造成环境污染。有效利用钢渣是钢铁工业健康发展的必要条件。在分析钢渣成分的基础上，探讨了钢渣处理方法及钢渣利用的可行性。对提高企业经济效益、保护生态环境均有重大的经济和社会效益。     

Block trades and the benefits of control in Slovenia1

Ownership and control have been concentrating in most transition countries. The consolidation of control introduces changes in the power distribution within privatized firms and, most importantly, redirects the corporate governance problem to a conflict between large and small shareholders. In this study, we evaluate the ownership changes in Slovenian privatized firms through an analysis of stock price reactions to the entrance of a new blockholder (the shared benefits of control) and through an estimation of the premiums paid for large blocks (the private benefits of control). We provide evidence of and discuss the reasons for the failures of the privatization investment funds in implementing control over firm managers and in promoting the restructuring of firms in the first post‐privatization years.     

Reputation for cooperation: contingent benefits in alliance activity

We model the two‐firm alliance as an iterated prisoners' dilemma game with an exit option and test several theoretical predictions in experimental studies regarding the effect of reputation information. Following the literature, we hypothesize that reputation benefits cooperation; however, our experimental results instead show that reputation decreases cooperation. A contingency explains this result while remaining consistent with the general proposition of reputation as beneficial in games of incomplete information. Implications include a recommendation for when to invest in reputation and whether the lemon's market story is applicable to alliance‐related inefficiencies. Copyright © 2009 John Wiley & Sons, Ltd.     

我国服务外包园区发展模式及综合效益研究

本文归纳和总结了我国服务外包园区发的模式以及发展服务外包必备的软硬环境,并分析了发展服务外包产业事业的社会经济综合效益。     

Reassessing the Costs and Benefits of Imposing Capital Controls: The Case of Chile (1991–98)

ABSTRACT

This paper aims to highlight some of the less-mentioned costs and benefits of imposing capital controls (in particular, on inflows) in lower income countries (LICs). The impact of controls on the effectiveness of conventional policy tools, as well as the limitations of the latter, are studied in the context of Chile's imposition of unremunerated reserve requirements (URRs) in the early 1990s. Then, using better data and a slightly different specification from earlier studies, an error-correction model for Chile's real exchange rate (RER) is set up with a view to assessing controls' impact thereon. The key finding, contrary to earlier studies, is that controls did depreciate the real exchange rate in the short-run. At the same time, an enhanced controls variable (“the effective” tax implied by the reserve requirement, a la Gallego et al., 1999) was seen to possess an inverse relationship with the equilibrium real exchange rate, suggesting the possibility of controls having facilitated an equilibrium RER appreciation in the long-run.

RESUMEN. El propósito de este documento es esclarecer en cierta medida algunos de los costos beneficios mencionados con menor frecuencia, resultantes de la imposición de controles de capital (especialmente sobre los flujos de entrada de capital) en países con menor renta (LICs–lower income countries). El impacto de los controles sobre la efectividad de las herramientas inherentes a las políticas convencionales, así como la limitación de los últimos han sido estudiados en el contexto de la imposición chilena sobre las exigencias establecidas para las reservas no remuneradas (URRs) a comienzo de los años 1990s. En ese entonces, utilizando una fuente de datos más apropiada y especificaciones levemente distintas a las usadas en estudios anteriores, elaboramos un modelo de error-corrección para la tasa real cambiaria chilena (RER–real exchange rate), con el objeto de evaluar el impacto ejercido por los controles. El descubrimiento clave, contrariamente a lo encontrado en los estudios anteriores, muestra una variable de control mejorada (el impuesto “efectivo” inherente a las exigencias de la reserva, a la Gallego et al., 1999), que se observó tenía una relación con el equilibrio de la tasa cambiaria real, sugiriendo por ende que, a largo plazo, existía la posibilidad de que los controles facilitasen una apreciación RER equilibrada.

RESUMO. Este estudo pretende destacar alguns dos custos e benefícios, pouco divulgados, sobre o controle da imposição de capital (particularmente, das entradas) nos países de baixa renda (LICs). O impacto do controle na eficácia dos instrumentos políticos convencionais bem como as limitações destes instrumentos são estudados no contexto da imposição do Chile dos depósitos compulsórios não remunerados (URRs), no início dos anos 90. Então, utilizando dados melhores e uma especificação um pouco diferente de estudos anteriores, um modelo de correção de erros para a taxa de câmbio real do Chile (RER) é estipulada, visando uma avaliação do impacto do controle, a partir deste momento. A descoberta principal, contrária aos primeiros estudos, é que o controle, definitivamente, deprecia a taxa de câmbio real a curto prazo. Ao mesmo tempo, uma variável de controle aumentada (um imposto “efetivo” implícito no depósito compulsório, conforme Gallego et al., 1999) parece conter uma relação contrária à taxa de câmbio real de equilíbrio, sugerindo a pos-sibilidade de que o controle tenha facilitado uma estimativa do equilíbrio da RER a longo prazo.     

The Many Challenges of Pension Accounting

Accounting for defined benefit pension plans has long been a major issue in accounting. Standard‐setters are grappling with revisions to pension accounting standards, and much change has already occurred in the United Kingdom. This paper identifies and discusses most of the major issues that standard‐setters must confront in developing new approaches to financial reporting for pensions. Key issues concern how to report the impact of changes in assumptions, how to recognize pension costs on the balance sheet and income statement, and how to reconcile the differences between accountants' and actuaries' approaches to pensions. Current standards assume that accounting estimates are independent of actuarial assumptions, and yet require a direct comparison of the accounting liability with the pension plan assets, when in fact they are incompatible measures based on differing assumptions and differing methodologies. As well, accounting has been complicit in managers' wishes to hide the volatility inherent in a pension plan investment strategy that focuses on higher‐risk equities to fund estimated monetary liabilities that have been discounted at low‐risk interest rates. Drawing on studies and research done largely in Europe, this paper attempts to consolidate some of the current thinking on the topic and to propose some preferred approaches to dealing with the problems of pension accounting.     

高压醇烷化工艺的发展及经济效益分析

醇烷化工艺是近年来提出并在合成氨生产中逐步采用的新方法，具有工艺过程简单，操作方便的特点。高压醇烷化工艺取代传统铜洗工艺既解决了CO和CO2的吸收问题，又可得到高附加值的甲醇产品，可降低合成氨生产成本，增加副产品收益，产生良好的经济效益。同时可减少运行设备的泄漏和腐蚀，有利于环境保护和安全生产。