高邮凹陷沙埝南—永安地区戴一段油气成藏期次综合研究

本文先用圈闭形成期法、烃源岩主生烃期法、饱和压力法得出研究区油气成藏的大致年代,然后根据包裹体均一温度法确定油气充注的具体期次,最后综合分析得出研究区三期成藏的结论。     

论美国关税法337条款在GATT1994下的合法性——基于国际判例的思考

对337条款在GATT1994下合法性的正确评判,将会影响对337条款的态度及应对策略的制定.20世纪80年代,加拿大和欧共体曾经分别在关贸总协定体系内挑战过337条款的合法性.第一个案件专家组报告肯定了该案中337条款的合法性,第二个案件专家组报告对337条款的合法性总体上予以肯定,但也指出了337条款四个具体违法之...     

中国风电产业在国际市场崛起的挑战分析

2010年,以金凤科技、华锐风电为代表的中国风电企业在赢得了快速增长之后展现出加快国际化步伐的态势。尽管现在走出去的中国风电企业仍是少数,但国际化进程已不可避免。本文着重总结了中国风电企业在国际化过程中会面临的挑战,并以美对华301调查为案例,分析了其给中国风电产业带来的风险和影响,从中获得启示,以加快我国新能源产业国际化的步伐。     

论美国关税法337条款在GATT1994下的合法性——基于国际判例的思考

对337条款在GATT1994下合法性的正确评判,将会影响对337条款的态度及应对策略的制定。20世纪80年代,加拿大和欧共体曾经分别在关贸总协定体系内挑战过337条款的合法性。第一个案件专家组报告肯定了该案中337条款的合法性,第二个案件专家组报告对337条款的合法性总体上予以肯定,但也指出了337条款四个具体违法之处。1994年,美国制定了《乌拉圭回合协议法》,有针对性地对专家组报告指出的四点进行了修改。修改后,337条款已经符合GATT1994的要求。一般性地起诉337条款违反GATT1994非常困难,可以在个案中结合具体案情向WTO申诉。     

协同推进四川灾后重建与主体功能区建设的发展路径

主体功能区建设是优化空间结构的重要途径,四川地震灾后重建是一次强制性的空间结构变迁。四川主体功能区建设和地震灾后重建具有内在的统一性。论文在分析四川地震灾后对主体功能区建设的影响的基础上,重点对主体功能区建设促进灾后重建的路径进行了探索。     

试论美国钢铁保障措施及中国之应对

美国钢铁保护由来已久,美国总统3月5日宣布启动201条款实施钢铁保障措施的决定,引来世界各国注目。201条款带有贸易保护主义色彩且存在法律漏洞。此外,本文就WTO保障条款浅析美国保障措施的不合法之处,并就我国实际情况,针对美国钢铁保障措施做出应对之策,完善我国保障措施立法。     

Do customers respond to the disclosure of internal control weakness?

In this study, we investigate the effects of firms' internal control weakness (ICW) disclosures on their customers. We hypothesize that ICW disclosure adversely affects customers' perceptions of firms' ability and incentive to honor implicit commitments to customers, and as such, customers are less willing to buy from such firms. We thus expect a decline in firms' sales growth after ICW disclosure. We find a significant decline in sales growth subsequent to Sarbanes–Oxley (SOX) Section 404 ICW disclosure after controlling for firms' past sales growth and other factors affecting sales performance and internal control. This result is robust to the consideration of selection bias in ICW disclosure. We also find that the decline is more pronounced for firms with company-level ICW disclosure, with industrial customers, in the durable goods industries, with high research and development (R&D) intensity, or without subsequent remediation of ICW. Taken together, these results are consistent with the argument that ICW concerns customers more when the implicit contracts between the firms and their customers are more intensive.     

“四阶段法”中运量分配的路网断面剖切技术研究

针对"四阶段法"的运量分配过程中存在对路网动态变化的适应性反应迟钝、相关径路双向交流产生的大量回流量重复计算、通道交流量缺乏总量控制调节关键环节等问题,提出采用路网断面动态剖切技术,给出具体操作步骤和基本算法,并与传统运量分配方法进行优劣分析。通过宝中线运量预测的实例计算分析,说明断面剖切技术的实际应用。     

The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier,and small audit firms

The external audit of internal control over financial reporting (ICFR) is a very expensive and contentious aspect of the Sarbanes–Oxley Act (SOX). Larger public firms were first required to file a management report on and have an external audit of ICFR in 2004. Smaller public firms were first required to file a management report on ICFR in 2007 but are exempt from the audit requirement. Whereas most related prior research investigates the combined effect of management and auditor reports on financial reporting, this study examines the distinct effect of auditor reports on reporting quality. For companies audited by small auditors, we find evidence that financial reporting quality improves with an auditor report on ICFR. We find no evidence that auditor ICFR reports improve reporting quality for clients of Big 4 or Second-tier audit firms. Our study adds to the debate on the applicability of SOX Section 404 to smaller firms.     

Do management reports on internal control over financial reporting improve financial reporting?

Sections 404a and 404b of the Sarbanes–Oxley Act require management and external auditors, respectively, to report on the adequacy of a company’s internal control over financial reporting (ICFR). Larger public firms were first required to file a management report and have an external audit of ICFR in 2004. Smaller public firms were first required to file a management report on ICFR in 2007 but are exempt from the attestation requirement. We investigate the distinct effect of management reports on financial reporting quality. We find that management reports on ICFR improve reporting quality and demonstrate that there are financial reporting benefits from the management report requirement on its own without attestation.