塑窗组装与安装的管理

塑窗组装与安装的管理是塑窗厂的一项重要工作，章对塑窗组装与安装的管理环节，应采取哪些控制和协调进行了分析，提出了加强这些管理的措施。     

市场分割下中国加工贸易出口主体分化问题研究

外部采购与加工贸易是近年来出现的新贸易现象,对中国来说,低廉的劳动力成本是取得加工贸易比较优势的主要原因,加工贸易发展进程中出口主体的分化是中国从城乡二元劳动力市场向城市二元劳动力市场转变的结果,要继续保持加工贸易比较优势,就应该增强劳动力市场的流动性,实现劳动力市场的统一。     

上市公司分部信息披露动因与约束

分部信息的披露主体主要是上市公司.公司出于竞争投资者有限的资金等目的有自愿披露分部信息的动因.由于分部信息披露存在成本,在没有管制的情况下,企业出于自身利益最大化考虑,将通过对收益和成本的权衡来决定分部信息披露.由于分部信息披露的外部性、分部信息分布的不对称性等,不能完全依赖于自愿披露,必须对分部信息披露进行适度的管制,强制公司披露分部信息.     

The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis

The paper discusses the process for the endorsement of an IFRS in the European Union with regard to its compliance with teleological principles and with regard to the true and fair view. It begins with an exposition of the teleological principle under Roman law and its relationship to the true and fair view override, as known in the UK and in the EU. We then discuss firstly the telos-based criteria against which a new Standard is appraised during the endorsement process, and secondly the application of the true and fair view principle to the issue of which criteria an EU-endorsed IFRS should be appraised against as regards its application, using IFRS 3 as a specific illustration. The teleological principle is a crucial element in our conclusions. We show that this principle can be used, and in the EU is being used, to bypass democratic processes. The issues raised by this paper concern the operation of regulations designed to be, at least theoretically, context-neutral, within a specific legal and operational framework, that is, the European Union. But similar issues are likely to require consideration in other geographical areas, outside the European context.     

地下水位高度对盾构隧道管片受力的影响

本文旨在以某地铁盾构隧道管片设计为背景,通过ANSYS有限元软件对不同地下水位高度情况下盾构隧道管片受力进行数值模拟,分析地下水位对盾构隧道管片受力的影响。     

价值工程在特大型不锈钢封头制造中的应用

在对太空模拟训练仓中的特大形不锈钢封头制造中,运用了价值工程手段,并创新采用近似椭圆参数(R=0.8415D和r=0.1285D)和椭圆形封头顶圆的足球瓣结构,产品质量满足要求且降低了成本。     

深基坑中土层锚杆工作性状研究

Rock-Soil Anchorage is an important branch of geotechnical engineering. The basic Theory of stucture which depends on shearing strength of stratum around anchorage,or keeping the stabilisation of excav...     

Pricing and Mispricing Effects of SFAS 131

Abstract:  We investigate the effects of the introduction of Statement of Financial Accounting Standards No. 131 (SFAS 131) on the market's valuation of foreign earnings. Thomas (1999) documents that investors discount the value of foreign earnings for US multinational companies. He conjectures but does not test the possibility that this finding is due to poor disclosure related to foreign operations. We find strong evidence that the introduction of the standard is positively associated with the pricing of foreign earnings. In addition, we use both the Mishkin (1983) test and a zero-investment hedge portfolio test and find that investors' mispricing of foreign earnings lessens (and in fact disappears) after SFAS 131. This study is one of the first attempts to show that improved disclosure reduces mispricing.     

From reviving tradition to fostering innovation and changing marketing: the evolution of micro-brewing in the UK and US, 1980–2012

Abstract

The purpose of this article is to explore and examine the impressive growth of small and micro-breweries registered in the UK and US from the early 1980s. While the majority of British and American breweries continue to operate in spatially restricted areas and niche markets, a few businesses expanded significantly in terms of production and turnover, gradually acquiring larger shares of the market and competing with multinational producers at home as well as abroad. The cases of BrewDog and Sierra Nevada, used as case study examples in this article, provide an original account on how once-upon-a-time micro-breweries grew into well established companies by pursuing aggressive strategies in terms of marketing and innovation respectively.     

国外生态旅游细分市场分析

生态旅游是世界旅游市场最重要的组成部分。对近10年来国外报道的野生生物生态旅游、研究型生态旅游、土著文化生态旅游、基于大众旅游市场的生态旅游等主要生态旅游细分市场进行分析,目的是拓宽我国生态旅游市场开发的途径。