上市公司会计政策选择的探讨

从实证会计理论出发,提出了相应的上市公司会计政策选择的方法和对策。     

作业成本法在远洋集装箱运输企业的应用探讨

论文根据作业成本法的特点,对其在远洋集装箱运输企业应用的适用性作出探讨,并列出了远洋集装箱运输企业作业成本的计算过程。     

中国上市公司信息披露与证券信用

以证券信用为引子,分析了对证券信用具重大影响的上市公司信息披露存在的问题,并提出了完善上市公司信息披露制度的建议。完善该制度是提高证券信用的重要举措。     

出租车公司管理效率评价分析

在出租车公司中,管理效率对其经济效益影响较大,选用数据包络分析方法(DEA)对出租车公司的管理效率进行分析。首先,就某市出租车公司选定模型的变量;然后运用基于GPS数据的统计信息构建DEA模型并得到效率值;再引入交叉效率模型来为管理效率排序;最后给出相应的改善措施。研究结果表明,应用数据包络分析评价出租车公司的管理效率非常有效。     

Investor herding behaviour in globally listed shipping stocks

ABSTRACT

This study undertakes one of the first empirical attempts to investigate and contribute a set of innovative findings to investor herding behavior and herding spillover effects in globally listed shipping company stock returns. Distinguishing between OECD and Non-OECD markets, herding behavior is tested on a diversified set of shipping companies traded in international equity markets, over different business cycle phases, financial crises, and external shocks. A set of dynamic models, well established in the relevant behavioral finance literature, is implemented. Empirical evidence indicates investor herding behavior in shipping stock returns and herding spillover effects between different shipping sectors, albeit not robust in all cases. These challenging findings can have a material impact on efficient investment and financing decisions of shipping market players.     

Comparisons of urban transport sustainability: Lessons from West and North Africa

The diagnosis for urban transport sustainability depends on the context of different regions worldwide. We focus in this paper on West and North Africa which reveal similarities but also structural differences which are explored further. The importance of paratransit in its various forms is strongly observed in sub-Saharan Africa and to a lesser extent in North Africa. The attempts to regulate and organise this sector have been difficult; one interesting experience in Dakar occurred during a programme of fleet renewal. In parallel it is observed that there are positive but insufficient experiences of public transport authorities in some cities (Dakar, Abidjan) and similar projects postponed in other cities because of the institutional problems. One also observes the constant difficulties of designing sustainable schemes for bus companies. An answer to this crisis has been found in North Africa, through investment in new mass transport systems. However, mass transport projects in West Africa are very weak in comparison. The gap between public transport costs and income levels there remains a major obstacle to sustainable mobility exacerbated by the poverty of a significant part of the urban population in West Africa. Two other critical factors are also identified affecting sustainable mobility requirements, namely, the urban sprawl and increasing energy costs. Finally the conclusion recommends the use of research and expertise networks in order to help the design and the implementation of suited solutions.     

基于随机前沿分析（SFA）的港口上市公司的效率评价

针对港口企业实现成本最小化或产出最大化有效程度的度量,采用随机前沿分析（SFA）法对2001～2009年在沪深2市9家港口上市公司的运营效率进行了测度.结果表明从2001～2009年,9家港口运营企业的效率呈现出下降趋势,盐田国际为效率高的公司（0.735/0.788）,相反,锦州港口的效率最低（0.164/0.336）.大多数的港口规模不断地扩张,这意味着投入因素的逐渐增加.反之,因投入而增加的产出量有时间差,从而呈现出反复无常的效率增减趋势.港口运营企业推进外形扩张的同时,为了提高竞争实力,采取各种措施以提高效率.     

跨国汽车公司全球化研发态势及其在华研发活动效应分析

跨国汽车公司的全球化研发战略嬗变导致汽车产业新一轮先进生产力的转移;全球研发组织体系也逐渐由控制走向协调,演化为全球协同网络系统.文中阐述了跨国汽车公司全球化研发的驱动力和研发组织体系的演化趋势,对跨国汽车公司在华研发活动进行了效应分析,并对我国汽车企业的应对策略提出建议.     

不同侧偏角下跨坐式单轨列车侧向气动特性分析

侧向气动特性在很大程度上影响着跨坐式单轨车的运行安全性。基于CFD方法对不同侧偏角影响下的某跨坐式单轨列车侧向气动特性进行模拟分析。通过比较分析不同方案下的侧向气动力计算结果及列车周围流场结构,得出随侧偏角的增加跨坐式单轨列车侧向气动力逐渐增大,头车受到的侧向力和侧倾力矩最大,因而侧风对头车的运行安全性影响最大的结论。     

Estimation of the perceived value of transit time for containerized cargoes

This paper proposes a novel method for estimating the perceived value of transit time of containers by shipping lines. The key idea is that a shipping line’s published schedule is the optimal decision that minimizes the sum of fuel cost and time-associated costs of the containers adopted by the shipping line. Using the proposed method, we find that the adopted values of transit time for nine trans-Pacific services operated by Orient Overseas Container Line and five trans-Pacific services operated by Maersk Line are between US$5/TEU/day and US$30/TEU/day. We further demonstrate how the adopted value can be used for designing the optimal transit times between ports, analyzing the viability of slow-steaming, checking whether ships should speed up to catch up to connecting ships on other services, and helping to predict the market share of less polluting fuels in view of rules on air emission.