基于委托代理理论的会计信息失真问题研究

会计信息失真问题越演越烈,并且已成为一个世界性难题。可靠性、真实性、相关性是会计信息质量的生命,但一系列会计舞弊行为的发生已篡改了会计信息的本来面目,会计信息"诚信工程"摇摇欲坠。造成会计信息失真的原因有很多,就此,我国也采取了相应的措施予以治理,但效果并不显著,往往是治标不治本。本文从产生会计信息失真问题的根源出发,重点剖析了在以委托代理理论为根基的现代股份制企业中会计信息失真的原因,并提出了提高委托代理制度下的会计信息质量的相应对策。     

A stochastic procedure to solve linear ill-posed problems

In this work, we propose a stochastic procedure of Robbins–Monro type to resolve linear inverse problems in Hilbert space. We study the probability of large deviation between the exact solution and the approximated one and build a confidence domain for the approximated solution while precising the rate of convergence. To check the validity of our work, we give a simulation application into a deconvolution problem.     

苏格兰独立问题的历史与未来

苏格兰自1707年并入英联合王国后,要求独立的呼声始终未断,2007年苏格兰民族党成为执政党后,独立呼声愈演愈烈。"苏格兰的未来将由苏格兰人民来决定",2014年9月18日苏格兰进行独立公投。从历史沿革、政治权势博弈两个方面入手可把握苏格兰独立问题的整体脉络。将英国政治制度中的务实传统与当前多重利益因素综合考虑,可诠释苏格兰独立问题的产生原因、英国政府同意公投的实用主义倾向。     

道德治理的三重向度——斯密视角及其当下启示

道德治理概念的提出,既是直面当前道德问题的一种理论自觉,也成为改善当下社会道德状况、提升道德水平的现实课题。而亚当·斯密对导致道德情操败坏的原因的分析,以及对惩罚与正义、欲望与良知、报偿与信仰的理论叙述,对当下社会认识各种败德现象的成因以及就解决各种道德问题所能谋求的治理之道,提供了可资借鉴的理论资源和实践参照。     

Understanding end-user perspectives to enhance perceived value uptake of harm-minimization tools: considering gambler’s views of a pre-commitment system

Harm-minimization strategies reduce the experience of gambling-related harms for individuals and those close to them. Most policies and particularly discussions of tool design and implementation fail to involve end users and consider their concerns and needs. This study aimed to investigate the best way to introduce a harm-minimization tool for electronic gaming machines (EGMs) that will maximize the perceived value and subsequent uptake by the intended audience of gamblers. Focus groups were conducted with 31 Australian regular EGM gamblers experiencing a range of gambling problems. Participants were asked their perspectives of a pre-commitment system (features including accessing activity statements, setting limits, viewing dynamic messages, taking breaks), including concerns, and how to enhance perceived value and usefulness. Positive attitudes about the system were expressed; however, many gamblers saw the tool as relevant only for problem gamblers. Participants indicated that value could be enhanced by making the system flexible and customizable, but still easy to use. Design and implementation strategies such as incorporating flexibility in features, ease of use, appropriate terminology, and educational efforts may address gamblers’ concerns, particularly regarding privacy and potential stigma. This would enhance user perception of harm-minimization tools as relevant and may subsequently enhance effectiveness.     

基于问题解决的全面质量管理

指出了车间主管的角色在于创设工作场所，发挥员工潜力。归纳了4种类型的问题解决方法：自我否定，别人过错，鸵鸟型，问题解决型，分析了强有力车间的概念。依据全面质量管理标准，将其与问题解决相联系，给出了全面质量管理的特征，阐明了两者之间的关系。     

Multinomial Selection in the Presence of Infinite Alternatives

We propose a new procedure for the multinomial selection problem to solve a real problem of any modern Air Force: the elaboration of better air-to-air tactics for Beyond Visual Range air-to-air combat that maximize its aircraft survival probability H(θ, ω), as well as enemy aircraft downing probability G(θ, ω). In this study, using a low-resolution simulator with generic parameters for the aircraft and missiles, we could increase an average success rate of 16.69% and 16.23% for H(θ, ω) and G(θ, ω), respectively, to an average success rate of 76.85% and 79.30%. We can assure with low probability of being wrong that the selected tactic has greater probability of yielding greater success rates in both H(θ, ω) and G(θ, ω) than any simulated tactic.     

Pathways and transitions of gamblers over two years

Moderate-risk and problem gamblers represent 1.4% and 0.4% of the Québec population, respectively. Research on gamblers’ trajectories has been hampered by methodological shortcomings leading to heterogeneous results. The present research was conducted in the Province of Québec with a representative sample of adult gamblers and aims to explore how gamblers change over time according to the severity of their gambling problems. Using a 2-year follow-up prospective design (3 waves), 179 gamblers selected from a representative survey were divided into the 4 PGSI (Problem Gambling Severity Index) categories. Beyond the decreasing trend in PGSI scores detected within the overall sample using a linear growth model, our analyses revealed that moderate-risk gamblers are heterogeneous in their composition and evolution, comprising stable moderate-risk, recent cases and former problem gamblers. Over three waves, one-third of moderate-risk gamblers improved, one-third remained stable and one-third became problem gamblers. The subgroups transitioning in and out of the moderate-risk category differed in terms of reported changes in gambling behaviours and consequences. Problem gamblers remain vulnerable over time, being at risk of experiencing chronic problems. Results highlight the necessity of subgroup-specific prevention programmes and treatment services that address both the non-linearity of risky gambling and the chronicity of problem gambling.     

Changes in risky gambling prevalence among a New Zealand population cohort

Evidence suggests that problem gambling is an unstable state where gamblers move into and out of risk over time. This article looks at longitudinal changes in risky gambling and the factors associated with an increased risk (measured by the Problem Gambling Severity Index [PGSI]) in the current New Zealand context, which has experienced a doubling of the electronic gaming machine (EGM) market over the last two decades. Respondents from a nationally representative baseline sample (n = 2672) were recontacted two years later to assess changes in gambling behaviours. Among the 901 respondents reached at follow-up, average gambling risk increased over time, and the prevalence of those who had at least some level of gambling risk (i.e. low-risk or greater) more than doubled (from 4.7% to 12.4%). The majority (80.2%) of those who were at risk at follow-up had not been at risk at baseline. Multivariate linear regression analyses show that the predictors of low to moderate increased risk include Pacific ethnicity; high neighbourhood deprivation status; baseline frequent, continuous gambler type; baseline PGSI status; and playing EGMs. These findings highlight the need to develop theories of gambling addiction trajectories and to identify the earliest point along the trajectory where public health interventions should occur.     

Establishing Laws and Policies on Parent to Child Violence in Finland 1965–1983

This study explores perceptions of parent to child violence, the arguments for imposing legal regulation, and the intended objectives of the legislative process that led to a ban in Finland in 1983. This qualitative policy analysis examines policy documents alongside expert interviews with professional on the legislative process. The example of Finland shows that a significant change in attitudes and decreased levels of violence towards children can be achieved without the threat of legal punishment, even without specific intervention policies. However, the study emphasises the importance of establishing clear practices alongside altering legislation which has been inadequate in Finland.