Two point priors and Γ-minimax estimating in families of uniform distributions

It is shown that when a parameter lying in a sufficiently small interval is to be estimated in a family of uniform distributions, a two point prior is least favourable under squared error loss. The unique Bayes estimator with respect to this prior is minimax. The Γ-minimax estimator is derived for sets Γ of priors consisting of all priors that give fixed probabilities to two specified subintervals of the parameter space if a two point prior is least favourable in Γ.     

Lifestyle Options and Economic Strategies: Subsistence Activities in the Mississippi Delta1

Abstract "Subsistence" and "informal economy" are contrasted in their utility as sociological concepts and their ability to explain a variety of activities in two rural Mississippi Delta communities. Literature on subsistence stresses that the desired outcome of participation is not an increase in income but the social rewards of participation itself. Two underlying dimensions of participation in these activities are documented through the literature and through a confirmatory factor analysis of empirical data: life-style choice and economic strategy. These were constructed into indexes and examined individually and in combination as dependent variables using regressors at the community, household, and individual levels. Community ties were weakly associated with participation in such activities. Whites and those with higher incomes participated more in lifestyle choice oriented activities. Participation in general was statistically related to households needing less weekly income and being of larger size. Potential connections with persistent rural poverty are discussed.     

A Class of Efficient Non-parametric K-sample Tests for Multivariate Counting Processes with Frailties

A K -sample testing problem is studied for multivariate counting processes with time-dependent frailty. Asymptotic distributions and efficiency of a class of non-parametric test statistics are established for certain local alternatives. The concept of efficiency is to show that for every non-parametric test in this class, there is a parametric submodel for which the optimal test has the same asymptotic power as the non-parametric one. The theory is applied to analyse a diabetic retinopathy study data set. A simulation study is also presented to illustrate the theory     

Demographic crisis: The impact of the Bangladesh civil war (1971) on births and deaths in a rural area of Bangladesh

Summary In Matlab Bazaar Thana the Cholera Research Laboratory has registered the births, deaths and migrations in a population of approximately 125,000 since 1966. Although this rural area was not the scene of any significant armed encounters, striking changes in birth and death rates were registered during and after the conflict. Birth rates did not change during the relatively brief period of the civil war, but a small decline was registered for one year after the war. Fertility rates which had been declining slightly and irregularly in the pre-war baseline period may have increased slightly during the war and fell substantially in all age groups in the year following the war. The crude death rate, which rose by 37 per cent during the war, was a very sensitive reflection of the administrative and economic problems. Overall infant mortality rose by only 15 per cent over pre-war levels because all of the increase was observed in the post-neo-natal component, which traditionally accounts for less than one-third of the total infant mortality in Bangladesh. Children and older adults accounted for the majority of excess deaths which were largely attributed to acute diarrhoeas and other gastro-intestinal causes. The death rate at ages 1-4 rose by 43 per cent and at ages 5-9 soared to 208 per cent above pre-war baseline rates. All increases in age-specific mortality rates fell to baseline levels during the year following the war, except the 5-9-year age group, in which rates continued to be high largely because of deaths due to dysentery.     

我国上市公司盈余管理行为的实证分析

我国证券市场存在较为严重的盈余管理现象.针对该现象,本文从盈余管理动机出发,分析我国上市公司盈余管理的行为特征.本文采用管理后盈余分布法,研究了我国上市公司2001年至2003年净资产收益率(ROE)的分布特征,发现我国上市公司仍然存在很强的盈余管理动机,而且我国上市公司盈余管理的行为受到政府监管的影响.最后,本文在实证研究的基础上提出了治理盈余管理的几点建议.     

辛亥革命的文化意义

辛亥革命不仅是一次政治革命,也一场伟大的文化革命。从社会思想文化角度来讲,辛亥革命取得了巨大成功。它是资产阶级民主、自由、人权、平等等政治原则对封建专制的否定。辛亥革命为在中国实现彻底的民主奠定了基础,打开了近代中国社会进步的闸门。     

浅析翻译研究的语言学理论期

本文概要介绍了翻译研究的语言学理论期的理论发展情况,并对具有代表性的两个学派的主要观点进行了浅显的分析,最后对这一时期的翻译研究作了简要评价。     

盈余重述归因分析——资产负债表膨胀的角度

针对国内外学者对财务重述原因的争议,在借鉴已有研究成果的基础上,本文从资产负债表膨胀的角度对盈余重述进行了归因分析。以高报盈余的重述公司为对象,利用多元回归分析等方法实证后发现,与非重述公司相比,高报盈余的重述公司在财务报告发生错误的年度资产负债表膨胀水平较高,说明公司被重述期正向调整了盈余,重述归因于公司之前年度有意的盈余管理;违规公司被重述期期初的资产负债表膨胀度显著高于非违规公司,证明公司违规主要是由于会计准则弹性范围内调整盈余的机会受限。     

债权治理与盈余质量:来自中国证券市场的经验证据

以2007-2008年非金融类上市公司为样本,研究了债权治理与盈余质量之间的关系,得到以下研究结论:资产负债率与盈余质量显著负相关,短期资产负债率与盈余质量显著负相关,长期资产负债率与盈余质量呈现出不显著的正相关关系。进一步研究后发现,短期债务融资是引发盈余质量恶化的主要原因,而长期债务融资虽然一定程度上改善了上市公司的盈余质量,但这种效果总的来说并不显著。此外,最终控制人的国有性质加剧了债务契约引发的盈余管理动机,恶化了盈余质量。