西气东输工程用感应加热弯管技术条件探讨

在对国外X70管线弯管技术条件进行调查分析与研究的基础上，对其中的几个关键技术问题包括母管成分，弯管的制造工艺和技术路线，强度与韧性要求，屈强比，Cu污染问题等进行了讨论。一些观点在西气东输感应加弯管技术条件中得到应用。     

Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically.     

Becoming a tree when I will be dead? Why not! Generation X,Y and Z,and innovative green death practices

Within the theoretical field of ethical consumption, the study focuses on consumer behavior and innovative green death practices. While scarcely investigated in the marketing and consumer behavior research domains, at least four main reasons spur to consider the funeral industry as an interesting subject of enquiry: i) the sector boasts of a significant economic relevance; ii) it is extremely impactful from an environmental and social point of view; iii) it is witnessing interesting innovative processes in the direction of social and environmental sustainability; iv) consumer movements are rising all over the world asking for more sustainable death practices. Thus, adopting an augmented version of the theory of planned behavior (TPB), which includes individuals’ environmentally responsible consumption, and egoistic and altruistic environmental concern, the study investigates behavioral intention to adopt innovative green death practices (a green funeral) of people belonging to three different generations: X, Y, and Z. A purposive sample of 627 Italian people participated in an online the survey. Collected data were analyzed adopting an ordinal logit model. The results confirm the TPB predictive power also in the field of green funeral behavioral intention. Furthermore, environmentally responsible consumption and environmental concern – even though only in its altruistic component – positively influence behavioral intention, and generation exerts a moderating effect among the examined constructs. Overall, the research attempts to enrich the literature on ethical consumption by exploring the underinvestigated phenomenon of buying behavior of unsought and end-of-life products, that of green funerals, and provide managerial recommendations to funeral service sellers.     

Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*

We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items.     

网络流行语“中国大妈”和“中国式X”解析--基于认知及社会文化维度

伴随着新媒体的发展，“中国大妈”和与其结构类似的“中国式X”的网络流行语正在受到越来越多的关注。代表一种独特的文化现象的“中国式X”，本身就是一个语言模因，它的各种次生语言形式在模因的作用下得以在社会大众之间广泛繁殖和衍生。我们既可以从认知语言学的概念重叠和概念整合角度对“中国大妈”的形成及其所隐含的调侃语义进行解读，也可以从社会文化学领域的模因论视角对“中国式X”的传播进行探讨。     

电力载波技术在实验室工作台控制中应用

近年来随着我国制造业得到了长足发展,随着2009年全球经济危机席卷全球,我国制造业也面临着经济结构调整,技术产业也面临着升级。这就需要大量的高素质技术工人,如今为培养大量的高素质技术工人,政府、企业以及学校也在不断加大投入用工业现场的一线设备来训练从业者。但作为缺乏必要专业职业素养的普通劳动者在接触电气设备时,用电安全是一个不可忽视的重要问题。旨在利用电力载波控制技术对从事电气化实作训练的工作台进行有效控制,大幅减少了综合布线的工作量,提高了控制的可靠性,从而实现了对工作台的智能化、远程化安全控制。     

X5CrNi18-10奥氏体不锈钢焊接工艺研究

X5CrNi18-10是一种奥氏体不锈热强钢,具有良好的使用性能和焊接性,但如果焊接参数选取不当或焊工操作不注意,很容易出现晶间腐蚀和热裂纹等缺陷。文章论述了取得良好X5CrNi18-10焊接接头的工艺及其原理。     

Analysis of Korean millennials’ travel expenditure patterns: an almost ideal demand system approach

ABSTRACT

Generational cohorts can differ in their consumption patterns and preferred travel behavior. As the millennial generation represents an important economic force and influences new consumption trends, this study utilizes nationwide data and almost ideal demand system (AIDS) approach to examine expenditure patterns of Korean travelers during holidays. In this process, the joint effects of travel-related characteristics are also examined. The results of the AIDS estimation on data from 871 domestic travelers reveal significantly different travel expenditure patterns for cohorts. The findings contribute to furthering the understanding of how different generational cohorts allocate their travel budgets to respective travel expenditure categories.     

The Effect of Culture on Management Style

Abstract

U.S. and Indonesian managers were surveyed to evaluate cross-cultural differences in managerial style. Four variables were compared and analyzed: autocratic and participative management, and individualism and collectivism. Indonesian managers endorsed a more autocratic style than U.S. managers and valued collectivism more than U.S. managers, while U.S. managers valued individualism more than the Indonesian managers. Additionally, a positive relationship was found between participative management style and individualism. There were no significant differences in the value both groups placed on participative management; both endorsed this concept positively. Results suggest that while there are differences between the preferred management styles of Indonesian and U.S. managers, both groups endorse similar management ideas. This paper concludes that culture affects the ideologies that managers are willing to endorse, and further study is needed to see if it similarly affects the management styles they actually exercise.     

A study on X party material flow: the theory and applications

A thorough study of X party material flow (XPMF), its theory and its applications is conducted in this research. The X material flow concept is an extension of the material flow (MF) theory. To further elucidate that XPMF is one type of MF service model with PMF (party, material, flow) fractal structure and the characteristics of XPMF, we develop the three-pyramid synergetic operational model of XPMF. Through the analysis of several cases, we believe that OIR (Objective relational grade, Information sharing grade, and Resource complementary grade) is the set of order parameters that control and determine the formation of XPMF new structure and its degree of being ordered. Therefore it reveals the mechanism of XPMF formation and evolution. We also provide the principles and the methods for XPMF control.