我国上市公司盈余管理的背景与成因分析

特殊的经济、制度、历史背景造就我国上市公司盈余管理有别于西方发达国家,发展成为会计造假。为消除其负面影响,限制其泛滥,本文从会计准则存在缺陷、公司制下的委托——代理契约存在“漏洞”以及信息不对称等方面分析我国上市公司盈余管理的深层原因,为防范和控制盈余管理提供参考。     

论表见代理中的两个问题

表见代理的构成要件及其效力问题,直接关系到本人、无权代理人、相对人的权利、义务和责任.过失责任的基本归责原则,在民法中居于极为重要的支配地位,将本人具有过错作为表见代理的构成要件之一,更具有合理性.民事行为的效力有四种情形,即有效、无效、可撤销和效力未定,将表见代理的效力规定为有效,在民法理论体系上有无法克服的矛盾,若视其为可撤销的民事行为,则可较好地平衡本人和相对人之间的利益,也可保持民法理论体系的前后一致性.     

证券投资基金中委托代理关系的风险研究

讨论了证券投资基金中投资人和基金管理人在委托代理关系中存在的风险问题，给出了考虑投资总收益作为单一可观测变量的委托代理模型，并进行了风险分析，提出了证券投资基金中风险防范的一些措施．     

应用内蒙高岭土合成4A沸石试验研究

本文介绍了用内蒙高岭土为原料合成洗涤用４Ａ沸石工艺过程研究，讨论了酸处理过程、焙烧过程、合成条件对ＲＡ沸石产品质量的影响。结果表明，在选择和控制适当的工艺条件下，可制备出主要性能达到化学合成法的４Ａ沸石，以满足洗涤剂行业的应用。     

二价锡离子稳定剂的研究

详述了二价锡离子稳定剂的筛选方法和过程，将筛选出的最佳抗氧剂Ｑ组成配方用于铝及其合金的氧化着色过程。     

翻译伦理模式理论普适性思考之翻译主体指涉与定位探究

由翻译的再现伦理、服务伦理、交际伦理、规范伦理和承诺伦理组成的翻译伦理模式理论对中西方翻译伦理学的发展贡献巨大,以致于国内翻译界出现了以该理论为基础构建普适性翻译伦理的建议。然而再现伦理、服务伦理、交际伦理和规范伦理没有明确翻译主体(译者除外)的具体指涉,对翻译主体(译者除外)的定位也不一致,旨在融合这4种翻译伦理的承诺伦理也没有解决这两个问题。因此,以翻译伦理模式理论为基础构建普世翻译伦理的设想不可行。     

基于委托一代理的高校科研项目管理激励建模研究

如何制定激励机制是高校科研项目管理的重要问题。本文基于委托一代理理论,建立了教师参与项目成果分享的激励模型,分析了在信息对称和信息非对称两种情况下的最优代理合同。分析结果表明,在信息对称情况下,存在帕累托最优合同,教师不承担项目风险,分享的项目成果份额为零;在信息不对称情况下,教师承担的风险水平、分享的科研成果份额与其风险规避度负相关,教师越规避风险,分享的成果份额越小。     

医院建设工程实行代建制的意义及思考

文章从医院的公益性以及建设工程的现状入手,分析了实行代建制的必要性和意义,并就医院建设工程实行代建制时需要重视的问题提出了思考和建议。     

Abstractions on steroids: A critical realist approach to computer simulations

Computer simulations are increasingly used within various fields of the social sciences, including analytical sociology and computational social science. However, the method has yet to fully find its place within critical realism, generally regarded as reductionist and methodological individualist and thus inadequate to the task of grasping the full and enigmatic complexity of social life. This article contributes to the discussion by suggesting an alternative approach to computer simulations in the social realm. Instead of representing reality, simulations are seen as a way of boosting abstraction by enabling us to isolate and study the effects of emergent mechanisms. The need for such tools is growing more urgent in an age characterized by rapid change and global networks of causal interrelation. Hence there is a need not only for new tools to deal with causal complexity within critical realism, but also for a critical realist perspective to fill the meta‐theoretical vacuum on which the simulation approach is largely based. The approach developed here provides a challenge to the predominant ways in which simulations are utilized today, with increasingly sophisticated models aiming towards realistic representation on the basis of empirical data.     

Change agent's contribution to recipients' resistance to change: A two-sided story

In the change management literature, most studies on recipients' resistance to change include only the views of agents or of recipients, thereby ignoring that these parties may have different perceptions. In this quantitative study, we include the perceptions of both parties in studying the recipients' resistance and the impact of the agent's leadership behavior. In a sample of 117 agent-recipients groupings, covering 110 different change projects in 90 organizations, we found that agents perceive higher levels of recipients' resistance than do the recipients themselves. Additionally, we found that agents who create space to enable recipients to think and act differently (by employing creating behavior) report higher levels of recipients' resistance, whereas recipients perceive their resistance to be lowered when agents facilitate an emotional connection to the change (framing behavior). The depth of the change appeared to moderate the relationship between agent's leadership behavior and recipients' resistance, indicating that agents and recipients differ in which change leadership behaviors they perceive as increasing or decreasing resistance at different levels of change depth. These findings imply to reconsider the relationship between agent and recipients and we propose some promising avenues for future studies in resistance research.