State versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation

The paper concerns the struggle between different interest groups to control or significantly influence the objectives, institutional arrangements and processes of French accounting standardisation. Its particular focus of interest is the state agency established to deal with standardisation, namely the National Accounting Council, the Conseil National de la Comptabilité (CNC), and its predecessors. The period addressed spans from 1941 to the present, marked by the first attempt to implement a national accounting code, adoption of the initial post-war code in 1947 and subsequent revisions.The paper identifies and examines the role played by the French state in establishing an institutional structure for accounting standardisation and in seeking to influence operation of that structure as a means to achieve a concertation of diverse social and economic interest groups with an interest in accounting standards. The objective for the process from the viewpoint of the state has been seen as the intended dominance of certain interests of state over other interests, whether public sector or otherwise. In the course of time, the dominant interests of the state have changed in the face of changing expectations about the role of financial accounting and reporting in the financial life of France. The role of the state is seen to have come under increasing pressure from private sector interests in France and externally. Particular attention is given to the 1996–8 major reforms to the CNC and associated new regulatory structure.The possibility is assessed of whether and under what terms the French approach to accounting standardisation can be sustained, grounded as it is in a profound attachment by the state to the values of the Etat colbertiste.     

Biased Bootstrap Methods for Reducing the Effects of Contamination

Contamination of a sampled distribution, for example by a heavy-tailed distribution, can degrade the performance of a statistical estimator. We suggest a general approach to alleviating this problem, using a version of the weighted bootstrap. The idea is to 'tilt' away from the contaminated distribution by a given (but arbitrary) amount, in a direction that minimizes a measure of the new distribution's dispersion. This theoretical proposal has a simple empirical version, which results in each data value being assigned a weight according to an assessment of its influence on dispersion. Importantly, distance can be measured directly in terms of the likely level of contamination, without reference to an empirical measure of scale. This makes the procedure particularly attractive for use in multivariate problems. It has several forms, depending on the definitions taken for dispersion and for distance between distributions. Examples of dispersion measures include variance and generalizations based on high order moments. Practicable measures of the distance between distributions may be based on power divergence, which includes Hellinger and Kullback–Leibler distances. The resulting location estimator has a smooth, redescending influence curve and appears to avoid computational difficulties that are typically associated with redescending estimators. Its breakdown point can be located at any desired value ε∈ (0, ½) simply by 'trimming' to a known distance (depending only on ε and the choice of distance measure) from the empirical distribution. The estimator has an affine equivariant multivariate form. Further, the general method is applicable to a range of statistical problems, including regression.     

论停滞与失败--思想意识形态与历史:两个初步的问题(之一)

理学作为一种思想体系受到朝廷的推崇,并作为科举考试的组成部分。在20世纪,对理学的看法发生了分歧。有人认为理学是智识与科学进步的障碍,中国要想走向现代化就必须摆脱理学。关于中国在12世纪后进入长时期停滞的看法,历史学界一般都不赞成了,但读者的这种看法还比较强烈。对于中国历史的一些基本特征的认识需要重新检验,比如中国文化不是只有一个起源;中国并非与外界隔离并拒绝外界影响;中国的政治体制不是绝对独裁;中国文化并没有一个纯正的“正统”或“道统”(orthodox);中国人并非没有自主的完整实体的“自我”观念。学者在实际研究中往往把中国当作一个实体民族或一个连续不断的文明体,这种观念并不太准确,实际是误解了China的原意。     

全球视野中的西方历史思想:十个命题

所谓“西方”,本身是一个历史的建构。欧洲特定的文化背景,历史上一系列的文化及社会运动,对历史思想和历史书写都产生了重大影响,使得西方史学具有了一定程度上的独特性,譬如强调进步和发展等等。然而这种独特性并不是一连串独一无二的特征,也不意味着西方历史著作的方式在所有方面都优于其他方式。归根到底,正是不同体系之间的冲突,尤其是不同“力量”之间的动态平衡,才构成西方历史思想和历史书写的特点。     

伦理经济原理与市场经济伦理

伦理学和经济学仿佛是互有敌意的兄弟。说它们是兄弟,因为它们都是关于人的行动和决策的理论,都关心行动和决策的合理性和正确性。说它们互有敌意,因为它们的规范性内容似乎是互相矛盾的,伦理学追求至善,而经济学追求效率,至善的东西未必有效率,有效率的东西未必至善;追求至善的好心人未必总是得到好报,追求效率的坏人未必总是得到恶报。怎样解决两者之间的这种矛盾,伦理经济提出了若干基本原理,其中最重要的有:善的三重性(道德、效果和效率)原理;伦理经济的双重性(经济和伦理性质)原理;作为伦理学经济的伦理经济原理(如道德利益相容性原理、普遍利益权重原理等);作为市场经济的伦理预设的伦理经济原理(如契约第三方原理、双重效应原理、超动机原理等)。     

Marital Aspirations,Sexual Behaviors,and HIV/AIDS in Rural Malawi

We explore how marital aspirations are related to the sexual behaviors of adolescents and young adults in Malawi, where HIV/AIDS prevalence among adults exceeds 10%. We also consider whether the specter of AIDS is shaping ideals about marriage. By combining survey data (N = 1,087) and in‐depth interviews (N = 133) with young Malawians from the Malawi Diffusion and Ideational Change Project, we show that looking for and finding a suitable spouse are linked to sexual behaviors and, thus, HIV risks. Moreover, concerns about contracting HIV are closely tied to the ideal characteristics of a future spouse. Our findings draw long‐overdue attention to the importance of marital aspirations in understanding adolescent sexual behaviors and risks in the era of AIDS.     

Investigating impacts of complex sampling on latent growth curve modelling

We investigate the impacts of complex sampling on point and standard error estimates in latent growth curve modelling of survey data. Methodological issues are illustrated with empirical evidence from the analysis of longitudinal data on life satisfaction trajectories using data from the British Household Panel Survey, a national representative survey in Great Britain. A multi-process second-order latent growth curve model with conditional linear growth is used to study variation in the two perceived life satisfaction latent factors considered. The benefits of accounting for the complex survey design are considered, including obtaining unbiased both point and standard error estimates, and therefore correctly specified confidence intervals and statistical tests. We conclude that, even for the rather elaborated longitudinal data models that were considered, estimation procedures are affected by variance-inflating impacts of complex sampling.