On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality

Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order to enhance governance structures and practices. Some of these recommendations specifically aim to improve the effectiveness of the audit committee. We investigate the relationship between the level of compliance with recommendations on the audit committee of the Spanish Unified Code and financial reporting quality, as measured by discretionary accruals and by the opinion of the audit report. We use a sample of companies listed in the Spanish stock market for the years between 2007 and 2013. Results show a strong and positive relationship between the level of compliance with recommendations and the quality of financial reporting. We also report significant results for some specific recommendations. These results are robust to various checks. Therefore, the level of compliance with recommendations on the audit committee might provide a feasible and reliable indicator of the quality of financial reports released by the company.     

基于卫星云图的视场坐标转化模型

利用卫星云图的灰度矩阵,可以换算出经纬度等信息,并由此对不同时刻的卫星数据进行有效的风矢度量。本文运用地心坐标系统,构建了几何模型,结合lagrange插值法给出了灰度矩阵元素行列号对应于经纬度坐标的换算公式;借助Matlab软件得出了灰度矩阵中对应行、列的经纬二维数组;并用Matlab将灰度矩阵转化为卫星云图,并添加经纬信息,统一坐标系统后用Matlab绘制海岸线。     

研究生心理素质教育现状及对策探析

加强研究生心理素质教育对于提高高校研究生整体素质将起到巨大的推动作用,但由于目前对于研究生心理素质教育认识不够,管理教育措施不到位,使得相关制度不够健全.因此,高校应加大对研究生心理素质教育研究的力度,制定研究生心理素质评价指标体系,并建立一支心理素质好的专业教育队伍,同时,发挥研究生心理素质教育社团的作用,以促进研究生心理素质教育工作顺利开展.     

新冠肺炎疫情下对完善快递末端配送体系建设的思考——以重庆市为例

自新冠肺炎疫情发生以来,快递业为应急救援物资和人民群众日常基本生活物资运输和寄递服务、畅通经济循环、满足民生需要等方面做出了重要贡献,为疫情防控提供了强有力的支撑;但同时也暴露出了一些问题,集中体现在末端配送体系不健全、末端收投不畅等方面。在对电子商务和快递业发展现状进行分析的基础上,对快递末端配送的主要模式和发展趋势进行了论述,结合重庆市的实际情况,分析了其末端配送存在的不足,并从公共服务平台搭建、智能化无接触式配送构建、乡村快递服务网络完善、快递员队伍建设等方面提出了对策建议,以助推重庆经济社会高质量发展。     

Adjusted empirical likelihood models with estimating equations for accelerated life tests

This article proposes an adjusted empirical likelihood estimation (AMELE) method to model and analyze accelerated life testing data. This approach flexibly and rigorously incorporates distribution assumptions and regression structures by estimating equations within a semiparametric estimation framework. An efficient method is provided to compute the empirical likelihood estimates, and asymptotic properties are studied. Real-life examples and numerical studies demonstrate the advantage of the proposed methodology.     

Maximum Likelihood Estimation of Input Demand Models with Fixed Costs of Adjustment

Traditional models of input demand rely upon convex and symmetric adjustment costs. However, the fortune of this highly restrictive approach is due more to analytical convenience than to empirical relevance. In this note we examine the model under more realistic hypothesis of fixed costs, show that it can be cast in the form of a Double Censored Random Effect Tobit Model, derive its likelihood function, and finally evaluate the performance of the ML estimators through a Monte Carlo experiment. The performances, although strongly dependent on the degree of censoring, appear to be promising.     

公司价值评估方法新思考

自19世纪60年代以来,公司并购与重组不断发生,导致对公司价值的重新评估,而评估方法的选择一直是理论界与实务界争论的焦点。因素分析法作为一种新型的方法,根据影响公司的内部因素与外部因素,分别设置详细的标准与计算公式,结合信息计算公司价值。因素分析法试图规避传统方法存在的缺陷,为公司并购双方、投资者等对公司价值的评估提供方法论借鉴。     

论仪式在生命过渡阶段的心理治疗价值

仪式作为一种社会文化现象引发了多学科的研究兴趣。在心理治疗领域,仪式的交流和变化特征使其可以成为一种治疗手段,尤其在帮助人们顺利完成生命过渡、避免心理疾病方面具有重要价值。在人们出生、成年、结婚等重要节点,仪式带给我们的心理作用不可忽略,不做处理的生命过渡会带来心理危机。仪式化的心理治疗通过意义的传递、给予心灵稳固支撑、建构自我、增强控制感、面向未来、促进联系等机制实现。     

艾米莉·狄金森的死亡美学及深层意蕴探究

美国女诗人艾米莉·狄金森被推崇为西方现代派诗歌的先驱。在其遗留下来的1 700余首诗稿中,有大约近600首诗歌是以死亡为题材的,是其一生诗作总数的三分之一。诗人从不同角度、不同层面描写死亡,向世人展现了其对死亡的独特理解。在艾米莉·狄金森的笔下,死亡主题被赋予了更深层次的意蕴。艾米莉·狄金森通过对死亡的描述,阐释了生命的终极意义,她对死亡价值的判断体现了探讨生命真谛、扩展生命张力、让精神永恒的美学思想。     

陕西省地方政府行政管理支出实证研究

在厘定统计口径的前提下,依据公开的数据、资料,从纵向和横向两个维度对陕西省政府行政管理支出进行了计算、分析和比较,并增加了行政支出对GDP占比数、人均行政支出等测算维度;研究数据表明:陕西省地方政府行政管理支出目前在全国范围内居于中等略偏下的位置,说明陕西省行政管理效率在逐步提高,行政改革也取得了一定的成效;同时,针对陕西省地方政府行政支出中的不合理因素提出解决思路。