韩国财务报告概念框架及其改进方向

韩国于2003年公布了现行财务报告概念框架。这一概念框架原则上以IASB的概念框架为基础,反映了韩国财务报告环境的特殊性和财务报告手段等,被誉为面向未来、反映韩国国情的概念框架。但是随着时间推移,韩国现行财务报告概念框架也显现出不足,存在着需要继续探讨的问题。它要真正成为一个为完善会计准则提供向导的概念框架,应持续改善其内容和形式。     

Testing the Induced Innovation Hypothesis in a Cointegrating Regression Model

This study proposes a method for testing the induced innovation hypothesis using a cointegrating regression model. An error correction model of the share equations derived from a translog cost function model is used for the estimation. Cointegration among the variables ensures the existence of the innovation possibility curve. An error correction term of the model represents the technological change process. A difference in the elasticities of factor substitution along the isoquant curve and the innovation possibility curve implies the induced technological innovation. An empirical application is also carried out using time-series data of rice production in Japan.
JEL Classification Numbers: O33, Q10, C32.     

锡林郭勒盟草场围栏之效益分析

草场"承包到户"以来,以户为单位的"圈地运动"的兴起成为比较成功的耕地承包模式.但畜牧业生产特点不同于种植业,而随着种植业的发展,细碎化耕地已经不符合农业规模经营的要求.耕地流转成为必然.在这一背景下,以户为单位的草场围栏引发了广泛争议.文章以锡林郭勒盟为调查地区,从经济、生态及文化角度对草场围栏的效益进行浅显分析,并加以相关讨论.     

安全治理:非传统安全能力建设的新范式

通过梳理安全治理理论的缘起与演进,作者强调了安全治理概念的形成体现了安全从传统转向非传统、安全维护从管治转向治理的新趋势以及全球治理理论运用于各国实践的新趋向。从非传统安全能力建设的角度,作者还分析了安全治理的能力特性及其实现的可能性,并通过对安全治理的不同模式(欧洲模式、拉美模式以及东盟模式)的逐一比较,进而考察了非传统的安全观念、思维模式及实践经验在不同区域的差异。结合中国的具体国情,作者对国家利益、安全内涵、安全指数以及对安全的维护途径与方法进行了认识上的提升与拓展,强调作为非传统安全能力建设新范式的理论意义与现实价值,即超越国家中心主义的认识论并对多种资源进行整合以实现治理的模式不仅是当代国际安全研究中一种新的研究方法和模式,也是中国非传统安全治理模式与非传统安全能力建设的一种可借鉴的理论范式。     

自适应量化编码的研究

本文详细地讨论了信源编码的原理，介绍了最优量化的方法以及自适应量化编码的原理。本文还给出一个自适应量化编码的实例。     

Comparative dynamics (sensitivity analysis) in optimal control theory

This paper considers an optimal control problem with a parameter and develops a systematic method for comparative dynamics. A sufficient condition for the optimum solution to be differentiable with respect to the parameter is provided. Formulas for computing the derivative are given in the form of initial-value problems of linear differential equations. The possibility of discontinuous optimal controls is fully taken care of. An example of the comparative dynamics is given in terms of a model of optimal capital accumulation.     

EMC测试系统中混合接头的研制

本文就ＴＥＭ ｃｅｌｌ辐射发射测试系统中一个关键部件进行了研制。采用高性能的魔Ｔ混合网络，从而实现了２路信号的“和”与“差”输出。最后，给出了其测试结果。     

退耕还林政策实施后陕西北部农户消费结构实证分析——基于麟游、安塞、米脂三县205个农户的调查

文章采用描述性分析和计量分析相结合的方法对退耕还林政策实施后麟游、安塞、米脂三县退耕户的生活消费支出结构进行分析。结果显示退耕户的消费倾向低,基本消费需求占实际消费需求的比重高。表明其消费层次低、消费结构不尽合理,因此提出了优化消费结构扩大消费水平的一些对策。     

The productivity effects of the liberalization of Japanese telecommunication policy

In the early 1980s, the Japanese government decided to pursue policies of liberalization that opened Japan's telecommunication market to competition and moved toward the privatization of Nippon Telegraph and Telephone (NTT), the dominant domestic telecommunication service provider. The purpose of this paper is to assess the effects of liberalization on the productive performance of NTT. To assess the productive consequences of liberalization, we first provide basic productivity measures for NTT. The Total Factor Productivity (TFP) measures are then decomposed to separate out the effects of liberalization from other factors such as scale, technology, and capacity utilization. The TFP decomposition is based on the parameter estimates of a dynamic cost model.During the 1958–87 period, NTT's TFP level increased at an average annual rate of 3.4%. However, TFP improved at a significantly faster rate following the decision to adopt policies of liberalization. The NTT's average annual TFP growth rate was 5.12% for the 1982–87 period as compared to a 0.26% per year growth rate for the previous five year (1977–82) period. The decomposition of TFP growth appears to indicate that liberalization was a major source of productivity improvement for NTT.