This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain account...This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain accountant behavior alienation, accountant behavior alienation is unceasing mutant after the development of accountant regulation.展开更多
Considering the delay effect of initial lining and revising the Winkler elastic foundation model,an analytical approach based on Pasternak elastic foundation beam theory for pipe roof reinforcement was put forward. Wi...Considering the delay effect of initial lining and revising the Winkler elastic foundation model,an analytical approach based on Pasternak elastic foundation beam theory for pipe roof reinforcement was put forward. With the example of a certain tunnel excavation,the comparison of the values of longitudinal strain of reinforcing pipe between field monitoring and analytical approach was made. The results indicate that Pasternak model,which considers a more realistic hypothesis in the elastic soil than Winkler model,gives more accurate calculation and agrees better with the result of field monitoring. The difference of calculation results between these two models is about 7%,and Pasternak model is proved to be a better way to study the reinforcement mechanism and improve design practice. The calculation results also reveal that the reinforcing pipes act as levers,which increases longitudinal load transfer to an unexcavated area,and consequently decreases deformation and increases face stability.展开更多
In 2007, the U.S. subprime crisis -induced global financial crisis swept across the world rapidly, triggering a reflection of Governments on financial regulatory philosophy and systems, it also brought the shadow bank...In 2007, the U.S. subprime crisis -induced global financial crisis swept across the world rapidly, triggering a reflection of Governments on financial regulatory philosophy and systems, it also brought the shadow banking finance in front of the majority of people, it has become the focus of attention. Various management measures have been taken around the shadow banking, and it has brought great volatility to currency and financial markets, and it also highlights the plight of Chinese shadow banking supervision. Therefore, this article briefly analyzes the mechanism of the Financial Times in the Chinese style shadow banking, and makes several regulatory proposals, avoiding low risk of shadow banking at the greatest degree.展开更多
Starting from the important role of ＂Taobao village＂ in the economic development, the thesis analysed the subjective and objective reasons and promoting group and draw the general process of urbanization. It discuss...Starting from the important role of ＂Taobao village＂ in the economic development, the thesis analysed the subjective and objective reasons and promoting group and draw the general process of urbanization. It discussed the different characteristics of ＂Taobao village＂ in different economic areas and roles played in urbanizing. It also propounded some constructive suggestion to activate the industry, including strengthening industry supervision, adjusting development patterns, and emphasizing innovation. The paper consists of literature analysis, case analysis and comparative analysis to complement the demonstration.展开更多
By summarizing the regulatory, technical requirements and problems of domestic non-special use cosmetics in China, reasonable suggestions were put forward for domestic non-special use cosmetics supervision. The proble...By summarizing the regulatory, technical requirements and problems of domestic non-special use cosmetics in China, reasonable suggestions were put forward for domestic non-special use cosmetics supervision. The problems encountered in the process of technical review were summarized from 5 aspects by studying on the record information from 2014： the regulatory requirements, record range, record information, label content, and the provincial review standards. The results showed that, due to the regulations issued early and the sectioned management, the domestic non-special use cosmetics was lack of authority and continuity supervision, existed problems such as the variety declaring was beyond the filling range, the information applied was incomplete, the sales package pictures uploaded were not suitable, and the review standards of different provinces were inconsistent. At last, some suggestions were proposed.展开更多
Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial syst...Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.展开更多
Constrained by the dual mission of supporting industrial growth and reducing emissions, China＇s traditional emission reduction-oriented environmental policies unavoidably face a dilemma. Taking environmental efficien...Constrained by the dual mission of supporting industrial growth and reducing emissions, China＇s traditional emission reduction-oriented environmental policies unavoidably face a dilemma. Taking environmental efficiency as the exclusive indicator for the relationship between environmental performance and industrial development, the author calculated the environmental efficiency of China＇s industries under different pollutant disposability assumptions, while also considering environmental pollution. In addition, based on the assumption of industry heterogeneity, the author examined the non-linear relationship between China＇s environmental regulation and environmental efficiency and calculated the optimal regulation environment for industries. According to this study, when impact of undesirable outputs （pollutant emissions） is considered, environmental regulation and environmental efficiency are positively correlated, which to some degree validates the Porter Hypothesis. At present, environmental regulation has significant positive effects on clean production industries but shows a lag effect on pollution-intensive industries. The degree of environmental regulation and environmental efficiency show an ＂inverted U＂shaped relation and display three thresholds. It should be noted, however, that the relationship between regulation and efficiency may vary across industries. These findings have clear policy implications： China should adjust its traditional emission reduction-oriented environmental polices by targeting environmental efficiency. At the same time, rather than continually increasing the level of environmental regulation, the government should establish standards for individual industries that emphasize flexibility.展开更多
The thermal engineering research has been executed for the threecircuit heat exchanger of a coiled type, that provides the thermal loads regulation for the heating and hot water supply systems. A processing curve of t...The thermal engineering research has been executed for the threecircuit heat exchanger of a coiled type, that provides the thermal loads regulation for the heating and hot water supply systems. A processing curve of the warmth supply regulation at a combined heating and hot water supply load, was used at that. It is important to know the processes running inside the apparatus for the technical characteristics improvement of the threecircuit heat exchanger of a coiled type. The task solution will allow save the materials consumption for the threecircuit heat exchangers of a coiled type manufacturing in the future.展开更多
In order to address the plight of rural financing, the 2007 China Banking Regulatory Commission, China＇s State Council started rural banks in provinces, towns and villages. There are so many problems faced by rural b...In order to address the plight of rural financing, the 2007 China Banking Regulatory Commission, China＇s State Council started rural banks in provinces, towns and villages. There are so many problems faced by rural banks. The most pressing issue is the sustainability of targeting deviate due to restraints, shortage of funds, and loan risks. In order to effectively address these issues, this paper presents some solutions展开更多
Localizing network legal supervision based on national conditions, legal traditions and the needs of economic and political development is the basis to manage and administrate the network by law. Adjusted to media con...Localizing network legal supervision based on national conditions, legal traditions and the needs of economic and political development is the basis to manage and administrate the network by law. Adjusted to media convergence and the needs of network cultural industry development, China has made the lawmaking of media transform from practical service oriented management to functional oriented management of media. This strategy aims to prevent network medium risk effectively according to network communication regularity.展开更多
Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important rol...Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.展开更多
文摘This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain accountant behavior alienation, accountant behavior alienation is unceasing mutant after the development of accountant regulation.
基金Project(IRT0518) supported by the Program of Innovative Research Team of Ministry of Education of China
文摘Considering the delay effect of initial lining and revising the Winkler elastic foundation model,an analytical approach based on Pasternak elastic foundation beam theory for pipe roof reinforcement was put forward. With the example of a certain tunnel excavation,the comparison of the values of longitudinal strain of reinforcing pipe between field monitoring and analytical approach was made. The results indicate that Pasternak model,which considers a more realistic hypothesis in the elastic soil than Winkler model,gives more accurate calculation and agrees better with the result of field monitoring. The difference of calculation results between these two models is about 7%,and Pasternak model is proved to be a better way to study the reinforcement mechanism and improve design practice. The calculation results also reveal that the reinforcing pipes act as levers,which increases longitudinal load transfer to an unexcavated area,and consequently decreases deformation and increases face stability.
文摘In 2007, the U.S. subprime crisis -induced global financial crisis swept across the world rapidly, triggering a reflection of Governments on financial regulatory philosophy and systems, it also brought the shadow banking finance in front of the majority of people, it has become the focus of attention. Various management measures have been taken around the shadow banking, and it has brought great volatility to currency and financial markets, and it also highlights the plight of Chinese shadow banking supervision. Therefore, this article briefly analyzes the mechanism of the Financial Times in the Chinese style shadow banking, and makes several regulatory proposals, avoiding low risk of shadow banking at the greatest degree.
文摘Starting from the important role of ＂Taobao village＂ in the economic development, the thesis analysed the subjective and objective reasons and promoting group and draw the general process of urbanization. It discussed the different characteristics of ＂Taobao village＂ in different economic areas and roles played in urbanizing. It also propounded some constructive suggestion to activate the industry, including strengthening industry supervision, adjusting development patterns, and emphasizing innovation. The paper consists of literature analysis, case analysis and comparative analysis to complement the demonstration.
文摘By summarizing the regulatory, technical requirements and problems of domestic non-special use cosmetics in China, reasonable suggestions were put forward for domestic non-special use cosmetics supervision. The problems encountered in the process of technical review were summarized from 5 aspects by studying on the record information from 2014： the regulatory requirements, record range, record information, label content, and the provincial review standards. The results showed that, due to the regulations issued early and the sectioned management, the domestic non-special use cosmetics was lack of authority and continuity supervision, existed problems such as the variety declaring was beyond the filling range, the information applied was incomplete, the sales package pictures uploaded were not suitable, and the review standards of different provinces were inconsistent. At last, some suggestions were proposed.
文摘Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.
基金Supported by National Natural Science Foundation of China（Grant Number 71003023） Ministry of Education, Humanities and Social Science research projects （Grant Number 10YJC790062）.
文摘Constrained by the dual mission of supporting industrial growth and reducing emissions, China＇s traditional emission reduction-oriented environmental policies unavoidably face a dilemma. Taking environmental efficiency as the exclusive indicator for the relationship between environmental performance and industrial development, the author calculated the environmental efficiency of China＇s industries under different pollutant disposability assumptions, while also considering environmental pollution. In addition, based on the assumption of industry heterogeneity, the author examined the non-linear relationship between China＇s environmental regulation and environmental efficiency and calculated the optimal regulation environment for industries. According to this study, when impact of undesirable outputs （pollutant emissions） is considered, environmental regulation and environmental efficiency are positively correlated, which to some degree validates the Porter Hypothesis. At present, environmental regulation has significant positive effects on clean production industries but shows a lag effect on pollution-intensive industries. The degree of environmental regulation and environmental efficiency show an ＂inverted U＂shaped relation and display three thresholds. It should be noted, however, that the relationship between regulation and efficiency may vary across industries. These findings have clear policy implications： China should adjust its traditional emission reduction-oriented environmental polices by targeting environmental efficiency. At the same time, rather than continually increasing the level of environmental regulation, the government should establish standards for individual industries that emphasize flexibility.
文摘The thermal engineering research has been executed for the threecircuit heat exchanger of a coiled type, that provides the thermal loads regulation for the heating and hot water supply systems. A processing curve of the warmth supply regulation at a combined heating and hot water supply load, was used at that. It is important to know the processes running inside the apparatus for the technical characteristics improvement of the threecircuit heat exchanger of a coiled type. The task solution will allow save the materials consumption for the threecircuit heat exchangers of a coiled type manufacturing in the future.
文摘In order to address the plight of rural financing, the 2007 China Banking Regulatory Commission, China＇s State Council started rural banks in provinces, towns and villages. There are so many problems faced by rural banks. The most pressing issue is the sustainability of targeting deviate due to restraints, shortage of funds, and loan risks. In order to effectively address these issues, this paper presents some solutions
文摘Localizing network legal supervision based on national conditions, legal traditions and the needs of economic and political development is the basis to manage and administrate the network by law. Adjusted to media convergence and the needs of network cultural industry development, China has made the lawmaking of media transform from practical service oriented management to functional oriented management of media. This strategy aims to prevent network medium risk effectively according to network communication regularity.
文摘Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
