论上市公司国有股减持对我国公司法的挑战

围绕上市公司国有股减持人们提出了许多方案。这些方案的实施对我国公司法上的小股东利益保护、公司治理及发起人股份转让限制制度提出了严峻挑战。我国公司法必须从建立系统的小股东利益保护法律制度、包括约束内部人控制和公司机关更迭衔接制度在内的公司治理制度和放宽发起人股份转让限制条件三个方面予以完善,才能应对挑战和保障国有股减持的顺利进行。     

将审计风险理论引入内部审计实践

审计风险 ,是指会计报表存在重大错报或漏报 ,而注册会计师审计后发表不恰当审计意见的可能性。在审计界审计风险日益得到认识和重视 ,内部审计人员有责任探究审计风险理论 ,充分认识审计风险的概念、特征及其产生的原因 ,探索审计风险的防范措施 ,并将其运用到内部审计实践当中 ,建立控制审计风险体系 ,从而达到规避审计风险 ,提高审计工作质量 ,巩固内审部门地位的目的     

电子商务环境下物流配送模式研究

随着互联网的普及以及信息技术的不断发展 ,电子商务的热潮方兴未艾。这使得跨国物流和跨区域物流更加频繁 ,对物流的需求会更加强烈。但是我国的物流基础设施及技术水平落后 ,供应商(或制造商 )以及客户之间没有形成供应链 ,配送效率低下 ,这些因素成为制约电子商务在我国开展的瓶颈。本文针对电子商务环境 ,就如何结合中国国情发展与之相适应的物流配送模式 ,降低物流成本 ,提高配送效率进行探讨。     

衍生金融工具的计量研究

衍生金融工具因具有高风险性、时态未来性及品种多样性等特点，其计量问题一直是会计核算的核心和难点。传统的会计计量理论和方法已无法满足其要求。为此，有必要改进现行的会计核算体制，以公允价值取代历史成本对衍生金融工具进行计量，以增强信息披露的力度。     

Significant Factors of Aviation Insurance and Risk Management Strategy: An Empirical Study of Taiwanese Airline Carriers

Aviation insurance premiums have become a heavy burden for the airline industry since September 11, 2001. Although the industry must constantly balance its operations between profitability and safety, the reality is that airlines are in the business of making money. Therefore, their ability to reduce cost and manage risk is a key factor for success. Unlike past research, which used subjective judgment methods, this study applied quantitative historical data (1999–2000) and gray relation analysis to identify the primary factors influencing ratemaking for aviation insurance premiums. An empirical study of six airlines in Taiwan was conducted to determine these factors and to analyze the management strategies used to deal with them. Results showed that the loss experience and performance of individual airlines were the key elements associated with aviation insurance premiums paid by each airline. By identifying and understanding the primary factors influencing ratemaking for aviation insurance, airlines will better understand their relative operational strengths and weaknesses, and further help top management identify areas for further improvement. Knowledge of these factors combined with effective risk management strategies, may result in lower premiums and operating costs for airline companies.     

Implied Preference for Seismic Design Level and Earthquake Insurance

Seismic risk can be reduced by implementing newly developed seismic provisions in design codes. Furthermore, financial protection or enhanced utility and happiness for stakeholders could be gained through the purchase of earthquake insurance. If this is not so, there would be no market for such insurance. However, perceived benefit associated with insurance is not universally shared by stakeholders partly due to their diverse risk attitudes. This study investigates the implied seismic design preference with insurance options for decisionmakers of bounded rationality whose preferences could be adequately represented by the cumulative prospect theory (CPT). The investigation is focused on assessing the sensitivity of the implied seismic design preference with insurance options to model parameters of the CPT and to fair and unfair insurance arrangements. Numerical results suggest that human cognitive limitation and risk perception can affect the implied seismic design preference by the CPT significantly. The mandatory purchase of fair insurance will lead the implied seismic design preference to the optimum design level that is dictated by the minimum expected lifecycle cost rule. Unfair insurance decreases the expected gain as well as its associated variability, which is preferred by risk-averse decisionmakers. The obtained results of the implied preference for the combination of the seismic design level and insurance option suggest that property owners, financial institutions, and municipalities can take advantage of affordable insurance to establish successful seismic risk management strategies.     

“请”字用法汉英对比的语用分析

迁移是语际语用学和二语习得研究领域的重要范畴。现回顾迁移的相关理论,并考察请字在汉英两种语言里的用法及其异同点。并指出母语与知识对目的语表达的牵制作用、对母语句式或用法的泛化以及语言表达背后的社会价值观是造成语用负迁移的重要原因。     

乡村选举中政治冷漠的成因——以成本-收益为视角的分析

政治冷漠，是一个与政治参与相对应的概念，即在政治活动和政治行为中表现出消极的政治态度，不参加政治生活，对于政治问题和政治活动的冷漠和不关心。一言以概之，就是政治不参与。在现今中国农村，虽然农民的政治素质在整体上有了很大的提高，但是由于种种因素的影响，政治冷漠现象在一定程度上还存在着。文章论述了乡村选举中的政治冷漠现象，并从成本一收益的角度分析其原因，提出发展农村经济、加强制度建设和降低选举成本等建议，旨在提高村民的政治热情，以使其通过长期参与选举等政治活动逐渐明白社会问题的症结和自身政治利益所在，从而产生应有的政治热情，减少选举中的政治冷漠行为。     

基于PCI总线的DMA高速数据传输系统

提出了基于PCI总线接口技术实现DMA数据传输系统的通用设计方法。该方法应用于雷达接收机综合测试仪,当雷达接收机工作时,采用DMA方式的数据传输速率可以稳定地达到70MB/s,能够有效地采集并保存雷达各种参数,供主机快速进行雷达故障分析与判断。还重点介绍了数据传输系统中基于PCI总线的接口电路设计及基于WDM的PCIDMA驱动程序的开发。     

建立高效的高校物流体系

将经济领域的物流引入高校,提出了高校物流体系概念;介绍了高校物流的组成要素及物流目标。为了增加高校在市场环境中的适应性及竞争能力,首先应提高物流系统中的管理水平,从整合、优化、预测的角度制定适应新形势下的物流战略。