论财务报告的发展趋势

文章分析了财务报告环境发生的重大变化,并从理论与实践的角度论述了财务报告内容、模式和信息披露等几个方面的基本发展趋势.     

Adaptable Careers: Maximizing Less and Exploring More

Today, young adults are expected to decide between educational, vocational, and job options and to make the best choice possible. Career literatures emphasize the importance of young adults' career decision making but also acknowledge the problems related to making these decisions. The authors argue that career counselors could support clients' intuitive processing of career information and help their clients to develop a positive and flexible view of the self and the environment while diminishing concerns about accountability for and irreversibility of career decisions. The authors argue that career adaptability rather than decision making should become the focal concept of career theory and practice.     

Validating Work Discrimination and Coping Strategy Models for Sexual Minorities

The purpose of this study was to validate and expand on Y. B. Chung's (2001) models of work discrimination and coping strategies among lesbian, gay, and bisexual persons. In semistructured individual interviews, 17 lesbians and gay men reported 35 discrimination incidents and their related coping strategies. Responses were coded based on Chung's models. Results supported the validity of the Work Discrimination model and two coping strategy models (Vocational Choice and Identity Management). The Discrimination Management coping strategy model was expanded. Implications for practice and research are discussed.     

Acceptance of automation manufacturing technology in China: an examination of perceived norm and organizational efficacy

Abstract

With a shift to more automation technology, social acceptance of technology plays an important role in the manufacturing sector. To what extent this occurs, and affects the adoption of technology, has been less researched, but is important in deciding how such technology is introduced, and the nature of the shift from labour-intensive manufacturing to automation. This research applies the revised technology acceptance model (TAM) to examine the impact of social and individual antecedents on the acceptance of automation manufacturing technology. Survey data are collected from 258 Chinese manufacturers. Results suggest that perceived norms significantly affect organizational intention to use automation manufacturing technology both directly and via perceived usefulness; organizational efficacy explains the intention to use via mediating effect of perceived usefulness and perceived ease of use. This research is one of the first extending and applying TAM from individuals to organizations.     

Theoretical results on the discrete Weibull distribution of Nakagawa and Osaki

In this paper, we discuss some theoretical results and properties of the discrete Weibull distribution, which was introduced by Nakagawa and Osaki [The discrete Weibull distribution. IEEE Trans Reliab. 1975;24:300–301]. We study the monotonicity of the probability mass, survival and hazard functions. Moreover, reliability, moments, p-quantiles, entropies and order statistics are also studied. We consider likelihood-based methods to estimate the model parameters based on complete and censored samples, and to derive confidence intervals. We also consider two additional methods to estimate the model parameters. The uniqueness of the maximum likelihood estimate of one of the parameters that index the discrete Weibull model is discussed. Numerical evaluation of the considered model is performed by Monte Carlo simulations. For illustrative purposes, two real data sets are analyzed.     

On Bartlett correction of empirical likelihood for regularly spaced spatial data

Bartlett correction constitutes one of the attractive features of empirical likelihood because it enables the construction of confidence regions for parameters with improved coverage probabilities. We study the Bartlett correction of spatial frequency domain empirical likelihood (SFDEL) based on general spectral estimating functions for regularly spaced spatial data. This general formulation can be applied to testing and estimation problems in spatial analysis, for example testing covariance isotropy, testing covariance separability as well as estimating the parameters of spatial covariance models. We show that the SFDEL is Bartlett correctable. In particular, the improvement in coverage accuracies of the Bartlett‐corrected confidence regions depends on the underlying spatial structures. The Canadian Journal of Statistics 47: 455–472; 2019 © 2019 Statistical Society of Canada     

Communication in Statistics-Theory and methods improved GQL estimation method for the generalised BINMA(1) model

In a recent research, the quasi-likelihood estimation methodology was developed to estimate the regression effects in the Generalized BINMA(1) (GBINMA(1)) process. The method provides consistent parameter estimates but, in the intermediate computations, moment estimating equations were used to estimate the serial- and cross-correlation parameters. This procedure may not result optimal parameter estimates, in particular, for the regression effects. This paper provides an alternative simpler GBINMA(1) process based on multivariate thinning properties where the main effects are estimated via a robust generalized quasi-likelihood (GQL) estimation approach. The two techniques are compared through some simulation experiments. A real-life data application is studied.     

Business Collaboration within the Nazi War Machine: Corporations and the State in the Austrian Semiperiphery

The military strength of German National Socialism was based on the collaboration of large corporations with the Nazi state. Business provided capital, loans, taxes, managerial expertise and production for war industries. I elaborate four ideal‐typical modes of business collaboration. Each mode is illustrated by a case study of a German corporation that acquires an Austrian firm: Krupp (traditional mode); the Reichswerke state conglomerate (coercive); Deutsche Bank (managerial nationalist); and IG Farben (competitive investment mode). The first and the last modes occurred when the state was highly dependent on large businesses for the economic requisites of war. The acquired firms in the Austrian semiperiphery contributed to Nazi war mobilization, as they exploited labor and resources from the peripheral regions of southeastern Europe. Patterns of the state's resource dependency on business led to bargaining interactions between state and business, over time shaping the mix between state and private ownership of war industry.     

Social Harmony in Hong Kong: Level,Determinants and Policy Implications

This study aims at ascertaining how Hong Kong people perceive Hong Kong as a harmonious society. It also identifies the elements that are most conducive to social harmony in Hong Kong, so that the government could take reference when formulating new policies. 1,062 adults residents were asked to rate their perceived level of social harmony and their satisfaction with 36 items (divided into three dimensions: public governance, society, and economy, family and work) for which the research team believes would be influencing the perceived level of social harmony. Results show that the average rating of social harmony was 5.57 (out of 10), delineating a moderate level of social harmony. Subsequent multivariate factor analysis and regression analysis show that the four extracted factors (from the three dimensions) had significant impacts on the level of social harmony. These were, in order of significance: (a) public governance, (b) social solidarity and respect, (c) economy/family/work and, (d) social tolerance and progressiveness. According to the factor loadings of each significant factor, we identified four core values which we hope the government would consider when formulating new policies, as follows: (1) A Justice Government with Sincerity on Communication, (2) Mutual Support and Respect with Integrity and Dedication, (3) Dedication to One’s Job and Community by Helping the Needed and, (4) Creativity and Progressiveness with Tolerance. Implications for policy making are discussed. The study was conducted under the direction and guidance of the Fostering Social Harmony Task Force of the Hong Kong Professionals and Senior Executives Association (HKPASEA). The authors acknowledge the kind support and assistance provided by the Council Members of HKPASEA and staff members of the Centre for Corporate Governance and Financial Policy at Hong Kong Baptist University. We are also grateful to Prof. Alex Michalos and Prof. P. K. Ip for their comments and suggestions given at the International Conference on National Well-Being held in November 2006 at the National Central University, Taiwan.     

The Influence of Career Planning on Career Thoughts in STEM‐Interested Undergraduates

Undergraduate career planning courses have shown efficacy in decreasing students’ negative career thoughts; however, universities have minimally applied these courses to science, technology, engineering, and math (STEM) populations. This study compared the influence of a STEM‐focused career planning course for undecided STEM students with a seminar course for decided STEM majors. An analysis of covariance with covariate adjustment revealed that undecided career planning students had lower adjusted mean scores on a measure of negative career thinking than the decided STEM majors after the first semester of college. The results provide support for the efficacy of STEM‐focused career planning courses and measuring negative career thoughts with STEM undergraduates.