企业内部控制有效性影响因素的实证

作为公司治理的核心,董事会负责公司的重大决策和对管理层的监督,对公司内部控制的设计与实施效果有着重要影响.文章以2012-2014年国内A股上市公司为研究样本,实证检验了董事会治理特征对公司内部控制有效性的影响.检验结果表明,上市公司董事会的规模与会议次数与内部控制有效性无关;独立董事比例、审计委员会的设立、董事持股比例与内部控制有效性正相关;董事长与CEO二职合一与内部控制有效性负相关.     

A varying coefficient approach to estimating hedonic housing price functions and their quantiles

The varying coefficient (VC) model introduced by Hastie and Tibshirani [26 T. Hastie and R. Tibshirani, Varying-coefficient models, J. R. Statist. Soc. (Ser. B) 55 (1993), pp. 757–796.[Web of Science ®] , [Google Scholar]] is arguably one of the most remarkable recent developments in nonparametric regression theory. The VC model is an extension of the ordinary regression model where the coefficients are allowed to vary as smooth functions of an effect modifier possibly different from the regressors. The VC model reduces the modelling bias with its unique structure while also avoiding the ‘curse of dimensionality’ problem. While the VC model has been applied widely in a variety of disciplines, its application in economics has been minimal. The central goal of this paper is to apply VC modelling to the estimation of a hedonic house price function using data from Hong Kong, one of the world's most buoyant real estate markets. We demonstrate the advantages of the VC approach over traditional parametric and semi-parametric regressions in the face of a large number of regressors. We further combine VC modelling with quantile regression to examine the heterogeneity of the marginal effects of attributes across the distribution of housing prices.     

Score test for homogeneity of dispersion in generalized Poisson mixed models with excess zeros

In many applications, the clustered count data often contain excess zeros and the zero-inflated generalized Poisson mixed (ZIGPM) regression model may be suitable. However, dispersion in ZIGPM is often treated as fixed unknown parameter, and this assumption may be not appropriate in some situations. In this article, a score test for homogeneity of dispersion parameter in ZIGPM regression model is developed and corresponding test statistic is obtained. Sampling distribution and power of the score test statistic are investigated through Monte Carlo simulation. Finally, results from a biological example illustrate the usefulness of the diagnostic statistic.     

当代青年的道德表现与体系重构

从“杭州胡斌飙车案”、“复旦学子虐猫”到“时尚女孩拒绝帮扶摔伤老人”,形形色色的表象后蕴含着同一实质：当代中国青年在社会化过程中,面对西方思潮与社会转型的冲击,其价值观念、行为方式都已发生剧变,部分青年表现出道德自我意识膨胀、道德功利性明显、道德价值混乱等多方面的道德偏失。重构当代青年道德体系．培育与现代化社会发展相适应的道德人格和道德主体精神,使每个个体走出道德困惑,不仅是青年成人成才的自我要求,更是构建和谐社会的迫切需求。     

“90后”大学生网络信任建构过程研究

网络信任是随着网络时代的来临而出现的新的信任类型,是网络社交发展到一定阶段的后天产物。其发生主体是切实的社会个体在网络空间形塑的虚拟角色,发生情境是个体互动所处的具体网络空间,其建构过程大致经历了初建、维系与深化、破裂、走向现实几个阶段。网络信任的建构过程不断涉及个人的认知与判断,信任决定的修正依据是个体在网络社交过程中逐渐暴露出的信息。网络信任的发生概率非常低,仅极少数的信任获得了稳定发展,甚至转变为现实信任。     

能动司法与规则治理

在司法的基础理论上,能动司法并不能构成一个时代的整体性司法哲学。能动司法在中国的展开是中国规则治理这一法治理念和司法理念的推进与落实,在司法实践上是中国法条主义司法的惯性发展和逻辑递进。因此,能动司法在中国的展开还主要是在中国司法机制内部的全面展开,是在贯彻规则治理的中国法治理念下,以充分发挥法院和法官在司法审判当中的"能动性"为内容的一种能动司法,以克服司法解决社会纠纷能力的有限性和判决缺乏社会后果考量的局限性。     

物权立法的历史学思考

在人类立法史上,物权立法可谓经历了艰难曲折的过程,无论是《德国民法典》还是《法国民法典》中的物权制度,都经历了一段不平凡的过程,都是经过许多人的长期努力,在艰难曲折中才制定出来的。我国的物权立法经历了从无到有的曲折过程,它需要丰富的理论基础,适应经济运行环境,注重立法技术。现行物权法是在经历了长期的酝酿,并满足这些条件之后,才得以顺利通过的。     

我国农业生态环境恶化的制度成因探析

本文认为,当前我国日益严峻的农业生态环境与现行的农地制度息息相关。通过分析现行农地制度存在的主要问题,及它对农业生态环境可持续利用的不利影响,指出现行农地制度是造成我国农业生态环境日益恶化的主要制度成因。就此,得出应对现行农地制度进行适度调整,建立有利于农业可持续发展的农地产权制度安排;稳定土地承包经营权,规范农地流转制度;实行有利于生态环境的农业补贴方式。     

援气入情，互补互化——中国传统文化视野中的情气关系辨析

“儿女情多，风云气少”与“使气飞动”分别是钟嵘对张华部分诗歌与元兢对王融诗歌“霜气下孟津”的评语。通过对所评之诗的对比，可以看出，在诗歌创作中，文气对文情有着重要的影响。虽然气有人气与文气的分别，但二者在内涵上有着最终追求的一致性，而且可以实现对情感抒发的引领与超越，使抒情脱离宣泄与绮靡。所以在文学创作中，应该主动追求气的涵养，并援气入情，做到情与气的互补互化。     

A Risk Analysis Model in Concurrent Engineering Product Development

Concurrent engineering has been widely accepted as a viable strategy for companies to reduce time to market and achieve overall cost savings. This article analyzes various risks and challenges in product development under the concurrent engineering environment. A three‐dimensional early warning approach for product development risk management is proposed by integrating graphical evaluation and review technique (GERT) and failure modes and effects analysis (FMEA). Simulation models are created to solve our proposed concurrent engineering product development risk management model. Solutions lead to identification of key risk controlling points. This article demonstrates the value of our approach to risk analysis as a means to monitor various risks typical in the manufacturing sector. This article has three main contributions. First, we establish a conceptual framework to classify various risks in concurrent engineering (CE) product development (PD). Second, we propose use of existing quantitative approaches for PD risk analysis purposes: GERT, FMEA, and product database management (PDM). Based on quantitative tools, we create our approach for risk management of CE PD and discuss solutions of the models. Third, we demonstrate the value of applying our approach using data from a typical Chinese motor company.