省间交易合约转让（置换）交易机制研究

合约转让与置换交易作为是一种电力金融交易模式,可以为市场主体提供更灵活的交易模式,有效应对电力供需波动带来的市场风险,对中长期物理交易合约形成有益的补充。本文在对西电东送电源结构特点和框架协议执行情况总结的基础上,对西电东送合约转让与置换交易的必要性和可行性进行了论证,提出了基于不同电力供需形势的三种交易模型,进行了算例验证,并对具体交易组织和实施方案提出了设想,对开展相关工作具有一定指导意义。     

Developing a procurement path determination chart SEM-based approach

The choice of an appropriate procurement system is crucial to construction project success. Procurement selection is largely based on path determination charts, with at least eight key criteria needing to be weighted by decision-makers. Including certain criteria whilst ignoring client-borne transaction costs (TCs) resulting from environmental uncertainties simplifies this process. TCs are ‘unseen’ costs associated with pre- and post-contract work. The effects of uncertainties in the transaction environment and procurement systems on TCs are investigated, comparing the traditional and design-build procurement systems. A cross-sectional sample approach was deployed, involving survey questionnaire and results verification through ‘real-world’ cases. Data was sought from construction professionals in management, design and operation of construction projects. The research participants evaluate their time spent on procurement activities using a five-point Likert scale. Hypotheses of the relations between environmental uncertainties, procurement systems, and pre- and post-contract TCs are tested using a structural equation modelling (SEM) approach. The study found that TCs account for about 46.75% and 42.88% of the daily time spent by project managers in traditional and design-build procurement systems in New Zealand respectively. The study concludes that the TC concept is a useful framework for determining objective instead of subjective opinions for procurement decisions.     

分工选择与产权配置的超边际分析

通过运用新兴古典经济学方法 ,本文证明重新调整初始产权配置有助于促进分工发展 ,尽管这将增加事后交易费用 ,认为政府通过创设国有企业直接介入生产是一种不当分工 ,国有企业至少应当退出竞争性产业部门     

2012年全球上游油气并购市场分析及展望

受多起大型并购交易推动,2012年全球上游油气并购交易金额超过2500亿美元,创历史最高水平,但交易数量不增反降。美国和加拿大是全球交易价格最高的地区,非洲和中亚俄罗斯地区交易价格相对较低。北美和中亚俄罗斯地区是全球上游资产并购最活跃的地区,亚太、东非和西非的交易活动也明显活跃。交易方式主要是现金收购或股权和资产置换类交易。2012年全球上游油气并购规模大,页岩油取代页岩气成为交易最活跃的非常规资产,东非和西非因连续获得海上重大发现而逐渐成为交易热点地区,亚洲国家石油公司成为油气并购市场最大买家,国际大石油公司继续剥离边际和成熟资产,将收购重点放在页岩油和深水领域。展望2013年,大型公司并购和以非常规资产为主的资产交易将推动市场成交金额维持在较高水平,可能会有更多的非石油资本进入油气行业,亚洲石油公司还将继续进行大型并购。非常规资产仍然是市场的热点,但因气价因素影响,页岩气资产可能降温,页岩油资产交易活跃的趋势将延续。东非、西非地区在全球油气并购市场中的地位将有所上升。     

新旧非货币性交易准则之比较

入世后 ,会计作为一种通用的商业语言 ,应该与国际接轨。财政部修订的《企业会计准则——非货币交易》已经在所有企业中实施。与修订之前相比较 ,新准则的适应范围更广 ,规定简洁明了 ,便于操作 ,并且在一定程度上可以防止会计信息失真。     

A high performance backoff protocol for fast execution of composite web services

Using web services to expose applications over the Internet is now a widely accepted practice. Currently, there are several ongoing efforts that provide ways to effectively compose web services distributed across different organizations. One of the problems underlying the deployment of such composite services on the web, however, is service co-allocation that arises when a composite service needs to ensure all the required component services to be available for execution at the same time. Motivated by this, this paper presents a new decentralized protocol, named web service co-allocation protocol (WSCP), which can facilitate fast execution of composite web services. The proposed framework is an enhancement of the famous two phase commit protocol through the incorporation of tentative hold phase as well as the employment of a new high performance backoff protocol developed to better address the dynamics of the service co-allocation problem. The simulation results show that the proposed approach yields significant improvements over existing protocols.     

乐观嵌套工作流事务模型的形式化描述

本文对乐观嵌套工作流事务的基本概念及其规则进行形式化描述，并对乐观嵌套工作流事务的层次化、可串行性进行了讨论。最后得出结论：1）利用乐观嵌套模型来调度事务是可以串行调度的，它能够保证数据的一致性。2）在乐观嵌套工作流事务执行过程中采用多版本的数据管理机制来处理并发事务访问同一数据及其中间状态，是无联级回退的。     

时空数据库事务并发控制的动态封锁

我们首先分析了时空数据库事务的特点，然后在BT2D-Index的基础上提出了时空数据库事务并发控制的动态封锁方法，并且对动态封锁中几个重要概念做了说明，给出了动态封锁的具体操作，最后对这种动态封锁方法进行了评价。     

论合并报表内部交易事项的抵销

企业合并涉及巨额财务利益，不同的会计处理方法会影响到各方的财务利益及合并的最终结果。但合并会计报表在我国的历史并不长，在理论和实务中存在不少问题尚待研究和完善。就目前合并报表实务中内部交易的抵销及未实现利润的抵销问题进行了分析与探讨。