A perspective on regulatory paradigms: The case of IRS and Sarbanes-Oxley approaches to executive compensation-related regulation

In this paper we explore two regulatory paradigms, with an emphasis on the regulation of executive compensation. An example of the traditional rule-based paradigm is Internal Revenue Code Section 162(m) in which a tax-deductible cap was passed into law to limit executive compensation. We demonstrate that this approach yielded mixed results. While stronger pay/performance sensitivity has been documented, Section 162(m) appears to have actually exacerbated the level of executive compensation. We contrast the rules-based paradigm with an alternative paradigm illustrated by the Sarbanes-Oxley Act in which the US Congress introduced a series of corporate governance initiatives into federal securities law. The transformation of the mode of regulatory intervention as reflected by SOX is shown to be fully consistent with recent changes in the generally accepted conceptual framework for financial reporting.     

1-96m系杆拱桥施工过程控制

从系杆拱桥的设计参数和结构变形两方面简要介绍了各施工阶段的控制内容和控制要点。     

人的发展、主体性意识与经济学方法的拓展

现有的经济学分析方法过度注重数量增长对经济学研究的价值,忽略了经济学起因于对人的幸福和发展关注的本来目标。这种偏颇的学术倾向性,与在寻求物质财富快速增长的狭窄视野和认识逻辑有关,也和经济学的分析基础缺乏从个人理性向集体理性过渡、研究的基础平台偏窄有关。重新关注劳动要素的主体意识和幸福指数,拓展经济学研究的视野与立足于更加宽阔的平台,是对经济学学术研究的提升,更是对人的发展研究的提升。     

马克思经典公式的缺陷及成本再分析

我国正处在经济转型时期,对于计划经济时期的成本理论、成本观念、成本核算方法等,如何站在市场经济的角度上去重新认识,既是一个重要的理论问题,又是一个急需解决的实践问题.本文大胆提出了马克思公式的缺陷,指出了其应该与时俱进之处.结合当前实践,提出了成本的学科属性应该属于多学科互相交叉、互相渗透的边缘学科;成本不具有制定价格的功能,但其却具有对生产"否决"的生产决策功能;在知识经济条件下,科学技术普遍地应用于生产和服务,而现实的成本计算中却不包含科学技术的价值;成本的内涵与外延都应该扩展,才有利于经济管理,有利于成本理论发展;降低成本肯定对社会有进步意义,但从企业的角度看,有时成本上升反而会取得更大的利润.     

中国信贷市场的结构与变迁——兼析国有银行业的市场化改革

改革中四大国有银行行政性寡头垄断的信贷市场更大程度上表现为一种准信贷市场，其以效率损失为代价来为中国的渐进改革提供了必要的金融支持，随着我国信贷市场结构的变迁，相对于国有银行产权结构的转变，一个自由进入和竞争的信贷市场结构需要先行建立。     

Limits to and prospects of entrepreneurship education in the academic context

Process philosophy has drawn attention to the world as ambiguous and ever changing, however also enactable. This makes entrepreneurship a processual phenomenon, rightly addressed as ‘entrepreneuring’. Recognizing not only their cognitive, yet also affective and conative capabilities, makes it possible for human actors to mobilize forces that bring the world to a standstill long enough to create a venture for value creation. This, however, calls for the insight that is different to universal scientific knowledge – episteme and techne – namely, the situated insights that Aristotle addressed as mētis and phronesis. Mētis then concerns alertness and shrewdness and phronesis is about prudence in the context of action. Academic education can only provide these competencies needed to train for entrepreneuring by letting the students travelling across the boundaries of the university. In addition, the dominance of management as an ideology must be proactively dealt with. Three cases in academic training for entrepreneuring, all in the Swedish context, which show radically different ways of dealing with these challenges, are presented in a comparative analysis. The lessons are summarized in general conditions for providing training that advances entrepreneurship students’ situated and actionable insights.     

射频干扰对消技术在通信系统集成中的应用

介绍了射频干扰对消技术的原理和系统模型,总结了其实现的关键技术点,指出了在通信系 统集成中以及任务系统集成中的应用,以及宽带和大动态等未来的发展方向。     

周期性协作频谱感知机制的优化

为了提高检测性能和频谱资源利用率,对认知无线电网络中的周期性协作频谱感知 机制进行了研究。针对不同的衰落信道环境,通过引入有效传输时长比例和干扰时长比例作 为次用户服务质量的衡量标准,给出了集中式协作感知下的检测时长、数据传输时长以及协 作用户数量等参数的最优选取方法,从而获得最高的信道效率。仿真结果表明,通过选取最 佳的协作感知机制参数,可在保证系统检测性能和干扰容限要求的同时,显著提高次用户在 空闲信道的有效传输时长比例,实现了频谱利用效率的最大化。     

一类离散H信号的时域构造方法及其特性分析

根据H信号的频域描述特征,利用m序列在时域构造出了一类离散H信号,详细论述了 构造原理与方法,分析了该类离散H信号的相关特性,并从理论上给予了证明,为H信号的工 程 实际应用提供了条件。     

旅游体验影响因素与动态模型的建立

在阐述旅游体验核心内容和基本特点的基础上，提出以旅游体验为核心的旅游动机类型以及旅游体验强度的影响因素和等级划分，并建立了旅游体验动态模型，这为旅行社和旅游景区等提高游客旅游体验管理提供了理论依据。