国有企业的债务负担及其解决方式

本文首先分析了我国国有企业债务负担形成的原因以及高负债对国有企业战略性改组所造成的障碍.进而阐述了债转股是我国国有企业债务重组行之有效的手段,以及培育多层次的资本市场是解决债转股退出的有效途径.最后讨论了用清盘的方式来解决国有企业的其它历史负担.     

会计制度设计的若干问题

会计制度是会计工作规范的总称。会计制度设计质量直接决定会计工作质量和会计信息质量。本文重点论述了会计制度设计应遵循的所有者权益至上原则、科学性原则、公开性原则;财务会计概念框架的内容;构建了以会计职业道德、单位内部会计控制、投资者的会计监督、政府会计监督四位一体的会计监督体系。     

纳什均衡的内涵、问题和前景--读《纳什均衡论》

纳什均衡理论由于具有十分强的解决问题的能力,不仅成了现代理论经济学分析方法的基础,而且还对自然科学、社会科学的许多领域产生了影响.但纳什均衡理论不是完美无缺的,"象棋博弈"、"性别博弈"、"蜈蚣博弈"都对纳什均衡的有效性提出了质疑.这就要求纳什均衡理论有新的发展,这种发展既包括超越非合作博弈与合作博弈的传统分类,也包括对纳什均衡理论逻辑起点--经济人的超越和扬弃.     

农民市民化政策范式变迁与发展趋势——基于政策文本的分析

政策范式是决策主体的政策思维与政策风格的反映,是近年来公共政策研究中兴起的重要分析方法。以政策文本分析方法为基础,围绕政策问题、政策价值取向、政策工具与政策话语四个方面,对改革开放以来我国农民市民化政策范式变迁进行研究,发现农民市民化政策不仅在话语措辞层面发生了深刻变化,而且在政策问题认定、政策目标定位、政策工具选择层面也经历了渐进的变迁过程。总体而言,农民市民化政策范式渐趋包容性、公平性与人本性,不断彰显农民与市民共生进化的理念将成为市民化政策的重要特点与发展主流。     

大学生创造性人格调查分析

21世纪人才素质的核心是创造性素质。创造性素质 ,主要指一个人的创新意识、创造性思维能力以及创造性人格品质。本研究利用卡氏十六种人格因素测验量表 (16 PF)对北京邮电大学本科生的创造性人格进行测试 ,分析表明影响人的创造力的因素是复杂的。创造性是可以通过教育进行培养的 ,关键是要通过教育改革创造条件 ,允许和鼓励人的个性的发展     

"上与造物者游,而下与外死生无终始者为友"--对庄子生死观的一个考察

本文在于从本体论的角度和高度("以道观之"),对先秦道家最为重要的代表人物庄子的生死观作一个较为深入也较为全面的考察,并在同西方最为重要的死亡哲学家海德格尔的对比研究中凸现庄子死亡思想的世界意义和现时代意义.     

Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.

We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the IASB. We state that the IASB has used a Legitimacy Theory strategy to gain acceptance of its standards by more than 120 countries across the globe but it has only gained pseudo-“adoption” (not as published by the IASB) of its standards by many countries. We contend that achieving policing and enforcement of its standards globally has proven to be empirically illusive. This legitimacy deficit may explain why convergence between the IASB and FASB is currently idle. We offer a possible solution to bridging the legitimacy gap of global adoption of IFRS. We propose an internationally respected regulator and suggest the IOSCO for this role through its participation in the IFRS Foundation Monitoring Board for policing and enforcement of IFRS for cross-listed firms reporting in compliance with IFRS so that the IASB’s output legitimacy may be achieved globally.     

Harm reduction for cannabis: Factor analysis of a protective behavioral strategies survey

Objective: To examine the psychometric properties of a measure of cannabis-specific Protective Behavioral Strategies (PBS), which assesses ways in which students may reduce cannabis-related risk. Participants: Respondents to the American College Health Association – National College Health Assessment II (N = 580) during Spring 2015. Methods: Exploratory Factor Analysis (EFA) and Exploratory Structural Equation Modeling (ESEM) were used to identify and replicate the factor structure of the measure. Results: Results support a four-factor model (Respiratory Health, Frequency/Quantity, Socializing, and General Health) with close approximate fit (Χ² (310) = 565.96, p < .001, RMSEA = .038 (.033, .043; 90% CI), CFI = .961, TLI = .929, SRMR = .033). Support for the convergent validity and construct validity of the measure was also found. Conclusions: This is the initial step in the development of a standard, psychometrically validated measure of cannabis PBS that has the potential to inform future research and interventions.     

A new estimation method for Weibull-type tails based on the mean excess function

Studying the right tail of a distribution, one can classify the distributions into three classes based on the extreme value index γ$\gamma$. The class γ>0$\gamma >0$ corresponds to Pareto-type or heavy tailed distributions, while γ<0$\gamma <0$ indicates that the underlying distribution has a finite endpoint. The Weibull-type distributions form an important subgroup within the Gumbel class with γ=0$\gamma =0$. The tail behaviour can then be specified using the Weibull tail index. Classical estimators of this index show severe bias. In this paper we present a new estimation approach based on the mean excess function, which exhibits improved bias and mean squared error. The asserted properties are supported by simulation experiments and asymptotic results. Illustrations with real life data sets are provided.