论领导权结构、企业避税与会计信息可靠性的关系

以我国2013—2015年沪深两市A股类上市公司为样本,运用相关性分析和回归分析,以消除应计利润影响后的会计—税收差异作为衡量企业避税指标,用盈余激进度衡量会计信息可靠性,分析企业避税程度与会计信息可靠性的关系,并进行了稳健性检验。结果表明,企业避税程度对会计信息可靠性起负面作用。在此基础上,进一步梳理了领导权结构、企业避税与会计信息可靠性的关系,研究发现,相比两职合一的公司,企业避税程度对会计信息可靠性的负面作用主要体现在两职分离的公司。这对于深入研究企业避税与会计信息可靠性的关系具有一定的借鉴意义,可为完善公司治理机制、提高会计信息可靠性提供一定的思路借鉴和决策参考。     

提升高校学术期刊国际影响力的路径简析

高校学术期刊是衡量一个国家科技创新水平和综合国力的重要标志。在信息技术革新不断加深的今天,提升高校学术期刊国际影响力既是适应时代发展的需要,也是促进国家文化软实力发展的需要。目前,我国高校学术期刊存在着英文期刊数量偏少、中文期刊质量参差不齐、对论文质量把控不严等问题,国际影响力难以有效提升。为了不断提升期刊的国际影响力,我国高校学术期刊需要做到：积极参与国家重点项目,获得国家政策的有效支持;通过外引内联提升国际知名度,努力吸引优秀的国际论文;严把论文质量关,提供高质量高水平的学术论文;与新媒体合作,共享最新科研成果。只有这样,我国高校学术期刊才能不断提高自身学术质量,积极参与国际学术交流,实现期刊国际影响力的有效跃升。     

试论西方人类学仪式研究范式的现代性转换

西方人类学对于"仪式"的研究,从早期的"神话—仪式"学派,到后来的功能主义学派、结构主义学派,再到象征主义学派,将仪式研究从原来视野相对狭窄的宗教神话领域逐步扩展到更为宏阔的社会生活领域。在此过程中,西方人类学仪式研究形成了一套较为完整的人类学仪式研究的知识谱系,完成了西方人类学仪式研究范式的现代性转换。     

EVALUATION OF MULTIATTRIBUTE ALTERNATIVES: ADDITIVE VERSUS CONFIGURAL UTILITY MEASUREMENT

A model for measuring subjective evaluations of multiple component alternatives is developed and tested in the context of business students' evaluations of professorial candidates for tenured positions. The model is based on a type of ANOVA formulation in which the response variable need only be rank ordered. That is, arbitrary monotonic functions of subjective responses can be made that optimize a well-defined badness of fit measure. Application of the model indicates that metric analysis of the response data can exhibit a large number of configural (interaction) effects that may be a reflection of how subjects use rating scales rather than anything more basic in their combination of multiple component cues. Implications of these findings for the modeling of multiple component choices are discussed.     

Principles of Good Practice for the Use of Monte Carlo Techniques in Human Health and Ecological Risk Assessments

We propose 14 principles of good practice to assist people in performing and reviewing probabilistic or Monte Carlo risk assessments, especially in the context of the federal and state statutes concerning chemicals in the environment. Monte Carlo risk assessments for hazardous waste sites that follow these principles will be easier to understand, will explicitly distinguish assumptions from data, and will consider and quantify effects that could otherwise lead to misinterpretation of the results. The proposed principles are neither mutually exclusive nor collectively exhaustive. We think and hope that these principles will evolve as new ideas arise and come into practice.     

不公正评价对在线交易的影响和作用机理研究

现有理论认为,不公正评价的存在会降低卖家的合作动机和市场效率.本文用实验法对比研究了三个不同的在线交易市场,即无评价市场,公正评价市场和不公正评价市场.实验发现,不公正评价对买家和卖家的整体行为以及在线交易市场的影响并不显著,基于评价的信誉机制仍然是有效的.研究发现,不公正评价会引发买家的“自校正”行为和“个人经验倚重”行为,从而减弱了它对买家的干扰;同时,不公正评价会对卖家产生“诱导”和“督促”双重作用,它们的效果相反,导致不公正评价对卖家的影响亦十分有限.     

New Environmental Theories: Toward a Coherent Theory of Environmentally Significant Behavior

This article develops a conceptual framework for advancing theories of environmentally significant individual behavior and reports on the attempts of the author's research group and others to develop such a theory. It discusses definitions of environmentally significant behavior; classifies the behaviors and their causes; assesses theories of environmentalism, focusingespecially on value-belief-norm theory; evaluates the relationship between environmental concern and behavior; and summarizes evidence on the factors that determine environmentally significant behaviors and that can effectively alter them. The article concludes by presenting some major propositions supported by available research and some principles for guiding future research and informing the design of behavioral programs for environmental protection.     

A two phases queueing system with Bernoulli vacation schedule under multiple vacation policy

This paper deals with a single server Poisson arrival queue with two phases of heterogeneous service along with a Bernoulli schedule vacation model, where after two successive phases service the server either goes for a vacation with probability p (0≤p≤1) or may continue to serve the next unit, if any, with probability q(=1−p). Further the concept of multiple vacation policy is also introduced here. We obtained the queue size distributions at a departure epoch and at a random epoch, Laplace Stieltjes Transform of the waiting time distribution and busy period distribution along with some mean performance measures. Finally we discuss some statistical inference related issues.     

Moving and union dissolution

This paper examines the effect of migration and residential mobility on union dissolution among married and cohabiting couples. Moving is a stressful life event, and a large, multidisciplinary literature has shown that family migration often benefits one partner (usually the man) more than the other Even so, no study to date has examined the possible impact of within-nation geographical mobility on union dissolution. We base our longitudinal analysis on retrospective event-history data from Austria. Our results show that couples who move frequently have a significantly higher risk of union dissolution, and we suggest a variety of mechanisms that may explain this.     

为中国人民服务

我来自加拿大安大略省的多伦多市,相信大家对这个地方并不陌生,它是大山的家乡,白求恩医生也在此出生并接受医疗培训。我所在的约克大学就有一个本科生学院是以白求恩医生的名字命名的。白求恩医生的事迹感召着我们．我们每一位获奖外国专家都将永远为我们有机会“为人民服务”,为中国人民服务而心存感激,这是我们无上的荣耀。