Data availability in accounting research: Some evidence

The data availability policy of the American Accounting Association is examined to address two research questions: (1) Are data dependent results in The Accounting Review readily available for further inquiry and dissemination of accounting knowledge? (2) What are the potential factors that may account for the availability or the lack of data? Several potential factors including job rank, number of revisions before acceptance, source of data, and funding source are suggested to account for the lack of data availability. The results indicate that, in general, authors are not willing to make their data available to others. We conclude by suggesting some options that may ameliorate the situation.     

萨特的意向性概念：内部否定

在萨特看来，现象学的意向性原则指的是意识必须关涉某个异于自身的东西，意识与对象在本体论上的这种“异于”或否定关系，是使得意向性得以可能的前提。在现象学的视野下，人的所有经验和认识都被视为一种意识行为，都具有意向性。因此，意识与对象之间的否定关系其实就是使得一切经验和认识得以可能的前提。正是为了解释这种否定关系，萨特提出了意识的内部否定概念。本文将阐述这一概念的含义，它所确立的自为存在与自在存在，以及它在萨特整个意识理论中的作用。     

李渔戏曲叙事中的"消愁"观念与明末清初的江南城市文化

在李渔的观念中,"传奇原为消愁设",戏曲的主要功用是娱乐消愁.李渔的戏曲创作宗旨就是博人一笑,替人消愁.这一观念反映出中国古典载道文艺向娱乐文艺的蜕变,这种蜕变是明末清初江南城市社会文艺活动的一个特点,显现了江南城市文化的一种时代特征.同时,李渔的诙谐又是明末清初江南城市这一特殊时空里的一种生存智慧.     

基于异质生产要素模型对农民工与城镇劳动力关系的研究

随着进城农民工数量的增加,农民工与城镇劳动力的关系研究显得十分必要。农民工与城镇劳动力各具不同的人力资源禀赋,属于异质生产要素。基于改进的异质生产要素模型,利用希克斯互补弹性公式计算,结果显示两者主要表现为互补性,因而农民工与城镇劳动力两者总体上是相容的。积极发展城镇化,鼓励农民工进城并实现身份的转变,统筹城乡劳动力市场管理,合理配置劳动力资源具有十分重要的意义。     

论心理学实验证据对宗教认知优势理论的不充分性

当代宗教认知科学提出了宗教表征具有特定认知优势的主张,以解释宗教现象的复现性和普遍性.然而,该解释策略以人类心智中存在具有成熟自然性的、产物为概念表征的心智模块为前提,而宗教认知科学用以支撑这一前提的发展心理学实验证据和认知心理学实验证据只能分别证实人心中存在成熟自然的模块和产物为概念的模块,逻辑上无法构成对这一前提的完整支撑.同时,现有证据所支撑的成熟自然模块,其产物并不满足概念的组合性要求和同一性要求.宗教认知科学需要进一步补充实验证据或修正其理论观点.     

米兰·昆德拉与张贤亮小说中死亡意识之比较

捷克作家米兰·昆德拉与中国作家张贤亮都善于通过对人的身体的书写来折射出人类超越死亡之路。由此表现出来的是作家对人性伦理的哲性思考。在不同的文化背景下，两位作家的写作姿态同中有异：同样是对性政治的关注，昆德拉的着眼点在于个性，而张贤亮的关注点在于集体的理性力量；由此差别又带出了作家对于灵一肉关系的不同见解。     

Estimation on Varying-Coefficient Partially Linear Model With Different Smoothing Variables

The authors give the estimation on the varying-coefficient partially linear regression model with different smoothing variables. The efficient estimators of the intercept function and the coefficient functions are obtained by a one-step back-fitting technique based on their initial estimators given by local linear technique and the averaged method. Furthermore, their asymptotic normalities are given. Some simulation studies are used to illustrate the performances of the estimation.     

A modified subset selection formulation with special reference to one-way and two-way layout experiments

The usual formulation of subset selection due to Gupta (1956) requires a minimum guaranteed probability of a correct selection. The modified formulation of the present paper includes an additional requirement that the expected number of the nonbest populations be bounded above by a specified constant when the best and the next best populations are ‘sufficiently’ apart. A class of procedures is defined and the determination of the minimum sample size required is discussed. The specific problems discussed for normal populations include selection in terms of means and variances, and selection in terms of treatment effects in a two-way layout.