研究与借鉴:关于国际审计报告准则修订征求意见稿

阐述IAASB2003年12月发布的对国际审计报告准则进行修订的征求意见稿的主要修订方面并对其进行归纳与分析,指出其进步与不足之处;同时探讨其对我国不断改进审计报告准则的参考意义以及审计准则国际化趋势对我国的影响。     

The wage gap between Francophones and Anglophones: a Canadian perspective, 1970–2000

Abstract. The wage gap between Francophone and Anglophone men from 1970 and 2000 fell by 25 percentage points within Quebec, but only by 10 points Canada‐wide, largely because the wages of Quebec Anglophones fell by 15 points relative to other Canadian Anglophones. Accordingly, the Canadian measure of the Francophone gap better reflects the changing welfare of Francophones than the Quebec measure. Over half of the reduction in the Canadian Francophone wage gap is explained by rising Francophone education levels. In Quebec, the declining number and relative wages of Anglophone workers is best explained by a falling demand for English‐speaking labour.     

The impact of political cycle: Evidence from coalmine accidents in China

This paper examines the impact of political cycle on coalmine accidents in China. The political cycle is formed by the major local meetings of legislative bodies held every year in all provinces of China. This is because the government has a strong incentive to maintain social stability during the meetings and to focus on economic growth in other times. We test how such cycles affect coalmine fatality using monthly data at the provincial level between 2000 and 2010. We find that the number of accidents and casualties were significantly lowered during the local events of “two sessions” after controlling for other time fixed effects. The temporary reduction of accidents seemed to have been achieved by controlling production rather than by improving safety measures. The magnitude of the cycle for accidents is enlarged in provinces where media exposure is stronger and where the vice governor in charge of safety is faced with a possible extension to another term in the current post.     

S700K型电动转辙机道岔控制电路故障分析

随着列车运行速度的不断提高,S700K型电动转辙机得到广泛的应用,文章主要介绍了S700K型电动转辙机道岔控制电路故障现象和原因以及查找处理的方法。     

浅析交流电牵引采煤机常见机械故障及分析

通过对MG300/700_QWD型交流电牵引采煤机的机械系统进行分析,找出其较易出现的机械故障,进行原因分析和故障诊断及排除。     

常用色度仪测量结果的初步比较

色度仪就目前来说是监控食品产品外观颜色的最佳的工具。本文选取了Digi Eye和美能达Minolta CM-700d这两台具有代表性的色度仪来进行研究实验,观察它们测量表面光滑的标准色块和表面粗糙的颗粒产品的结果的稳定性(重复性),从而给其在食品领域的应用提供参考。本次实验发现颜色和测量方式(例如:位置,角度,加盖与否)对于实验的结果有显著的影响(p0.05)。不同样品和测量方式得到的结论不同,总体来说,白色样品的测量结果稳定性较高,Minolta色度仪在测量标准色块时的稳定性较高。在测量颗粒样品时,两台仪器结果的稳定性(重复性)没有显著差异。     

Economic juries and public project provision

Juries charged with evaluating economic policy alternatives are the focus of this study. The recruitment and management of juries is a principal-agent problem involving the design of incentive mechanisms for participation and truthful revelation of values. This paper considers a simple general equilibrium economy in which juries of consumers are used to estimate the value of public projects and determine their provision. The impact of participation fees on jury selection and representativeness, and on statistical mitigation of response errors, is analyzed. Manski set identification is used to bound selection bias and determine participation fee treatments that minimize welfare regret from imperfect jury findings.     

新舟700飞机DMC分析

直接维修成本(DMC)是飞机维修成本,也是反映飞机自身经济性的主要指标之一,开展飞机维修成本研究对于新舟700飞机研制至关重要。然而,由于国内民机发展相对落后,型号研制缺乏数据积累,研究新机研制初期维修成本的控制目标困难较大。文章通过分析与新舟700飞机类似机型维修成本的修正得到DMC目标值。     

Technology,Labour Characteristics and Wage‐productivity Gaps*

We use plant‐level employer–employee data in production functions and wage equations to examine whether wages are based on productivity. We use a stepwise procedure to find out how the results are influenced by the kind of data that is available. The models include shares of employee groups based on age, level and field of education, and sex. The gap between the age‐related wage and productivity effects increases with age. Education increases productivity, but wage under‐compensates productivity especially for those with the highest level of non‐technical education. For women the results depend greatly on the specification and method used.     

US domestic barter: an empirical investigation

This paper studies the barter industry developed in North America during the 1950s, pointing out some of its main characteristics. Thus, it examines its two main sectors: (i) corporate barter and (ii) commercial barter. Contrary to expectations, the analysis of official data shows that this phenomenon is essentially pro-cyclical for the commercial barter component. Moreover, commercial barter activity turns out to be complementary to the cash economy. While the two sectors display some differences in their pattern, they both help firms to increase their profits.