API Spec 15HP-1995《高压玻璃纤维管线管规范》的分析与介绍

本文介绍了高压玻璃纤维管线管规范的制定技术背景和主要特点,分析了前后两版的修订内容及原因.     

Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses

Accounting instructors face numerous challenges in structuring and teaching accounting classes. This paper describes the experience of redesigning classes in an introductory accounting course to follow the format of team training sessions in the sport of soccer. The soccer format includes six sections: warm‐up, balance/agility/coordination, skill/technique, simplified small game, game, and cooldown. We explain how the activities in each of these sections can be translated into parts of a class session. While adopting this format requires instructors to invest time in preparation and to be flexible and responsive when facilitating classes, informal results indicate that this class format is rewarding for both instructor and students and that it enhances student performance and experience. We suggest that elements of this class format could be successfully adopted for courses in other business subjects, and in nonbusiness disciplines.     

The consequences of managerial indiscretions: Sex,lies, and firm value

Personal managerial indiscretions are separate from a firm's business activities but provide information about the manager's integrity. Consequently, they could affect counterparties’ trust in the firm and the firm's value and operations. We find that companies of accused executives experience significant wealth deterioration, reduced operating margins, and lost business partners. Indiscretions are also associated with an increased probability of unrelated shareholder-initiated lawsuits, Department of Justice and Securities and Exchange Commission investigations, and managed earnings. Further, chief executive officers and boards face labor market consequences, including forced turnover, pay cuts, and lower shareholder votes at re-election. Indiscretions occur more often at poorly governed firms where disciplinary turnover is less likely.     

高校二级学院党代表驻班联系制度的探索和实践——以重庆文理学院为例

党代表驻班联系制度是重庆文理学院旅游学院创新高校二级学院党建工作、服务学生成长成才的重要举措。该制度紧紧＂把握一个定位,落实两项举措,坚持三个结合,实施四位一体,健全五个机制＂,体现了以学生为本和为民务实清廉的要求,收到了比较令人满意的效果。     

e-banking culture: A comparison of EU 27 countries and Portuguese case in the EU 27 retail banking context

The aim of this research is two-fold. Firstly we conducted a wise comparative analysis of EU 27 countries and secondly we identified distinct e-banking user segments of Portuguese citizens. We used a questionnaire for data collection (n=2358) and Latent Class Models (LCM) for data analysis. LCM revealed three segments in EU 27 (Portugal is in the poorest cluster, concerning the indicators used, with Greece, Spain and Cyprus) and two e-banking user segments in Portuguese citizens: Those who do not risk (49%), and Those who risk (51%). Our findings enable e-banking managers for taking appropriate strategic decisions.     

俯首甘为孺子牛——辅导员工作经验浅谈

学生是民族的希望,是祖国的未来。高校是培养社会主义合格建设者和可靠接班人的摇篮,是当今世界综合国力竞争的前沿阵地。政治辅导员作为高校学生日常思想政治教育和管理工作的组织者、实施者和引导者,担负着为国家和社会输送人才的重任。我们要用"俯首甘为孺子牛"的精神,默默奉献,善于创新,努力完成这个光荣的使命。     

面向对象程序设计基本结构和思想分析

分析了传统程序设计方法与面向对象程序设计方法之间的差别,重点分析了面向对象程序设计方法的特点,介绍了面向对象程序方法的基本原理,并简要介绍了VC＋＋的基本结构和VC＋＋中体现的面向对象思想。     

Two-Sided Bounds for Ruin Probabilities when the Adjustment Coefficient does not Exist

In this paper, we derive two-sided bounds for the ruin probability in the compound Poisson risk model when the adjustment coefficient of the individual claim size distribution does not exist. These bounds also apply directly to the tails of compound geometric distributions. The upper bound is tighter than that of Dickson (1994). The corresponding lower bound, which holds under the same conditions, is tighter than that of De Vylder and Goovaerts (1984). Even when the adjustment coefficient exists, the upper bound is, in some cases, tighter than Lundberg's bound. These bounds are applicable for any positive distribution function with a finite mean. Examples are given and numerical comparisons with asymptotic formulae for the ruin probability are also considered.     

Financialisation and the slowdown of accumulation

Over the past decades, the financial investment of non-financialbusinesses has been rising, and the accumulation of capitalgoods has been declining. The first part of the paper offersa novel theory to explain this phenomenon. Financialisation,the shareholder revolution and the development of a market forcorporate control have shifted power to shareholders and thuschanged management priorities, leading to a reduction in thedesired growth rate. In the second part, the link between accumulationand financialisation is tested econometrically by means of atime series analysis of aggregate business investment for theUSA, the UK, France and Germany. Extensive tests of robustnessare performed. For the first three countries, evidence supportingthe negative effect of financialisation on accumulation is found.     

浅析高职院校班级管理

高职院校的班级管理工作成败,直接关系到整个学院的教育质量和毕业生的基本素质。作为高职院校的辅导员要从树立以人为本的教育理念,增强学生的集体荣誉感、加强学生的心理素质教育、注重学生职业能力的培养等方面来加强班级管理。