稳健性对公司信息披露行为的影响研究——基于会计信息透明度的视角

本文以我国上市公司会计信息透明度为切入点,探讨稳健性对公司信息披露行为的影响.初步检验表明,稳健性和会计信息透明度之间呈倒U型关系,即在适度范围内,稳健性的增强有助于提升会计信息透明度,而由极端向下盈余管理引起的“过度稳健”则导致会计信息透明度下降.进一步检验发现,在剔除了盈余管理的影响后,稳健性的增强有助于提高会计信息透明度.这些结果表明,在不受盈余管理动机干扰情况下,稳健性的增强有助于缓解信息不对称水平.但是,如果企业假借稳健之名而实施极端向下的盈余管理反而会加重信息不对称程度.因此,应在大力倡导公司实施适度稳健会计的同时,需谨防公司假借稳健会计之名实行极端向下的盈余管理,会计稳健性的运用应保持一个合理的度.     

Some results on the target set selection problem

In this paper we consider a fundamental problem in the area of viral marketing, called Target Set Selection problem. We study the problem when the underlying graph is a block-cactus graph, a chordal graph or a Hamming graph. We show that if G is a block-cactus graph, then the Target Set Selection problem can be solved in linear time, which generalizes Chen’s result (Discrete Math. 23:1400–1415, 2009) for trees, and the time complexity is much better than the algorithm in Ben-Zwi et al. (Discrete Optim., 2010) (for bounded treewidth graphs) when restricted to block-cactus graphs. We show that if the underlying graph G is a chordal graph with thresholds θ(v)≤2 for each vertex v in G, then the problem can be solved in linear time. For a Hamming graph G having thresholds θ(v)=2 for each vertex v of G, we precisely determine an optimal target set S for (G,θ). These results partially answer an open problem raised by Dreyer and Roberts (Discrete Appl. Math. 157:1615–1627, 2009).     

A bi-objective decision model and method for the integrated optimization of bus line planning and lane reservation

Journal of Combinatorial Optimization - The increasingly serious traffic congestion makes the bus system more and more inefficient. It is recognized all over the world that designing an attractive...     

Novel distribution-free model and method for stochastic disassembly line balancing with limited distributional information

Journal of Combinatorial Optimization - Recycling of end-of-life (EOL) products has drawn much attention from both researchers and practitioners over the recent decades due to the environmental...     

Capacitated vehicle routing problem on line with unsplittable demands

Journal of Combinatorial Optimization - In this paper we study the capacitated vehicle routing problem. An instance of capacitated vehicle routing problem consists of a set of vertices with demands...     

Online traveling salesman problem with time cost and non-zealous server

Journal of Combinatorial Optimization - Considering that the time of meeting the demands is very important for emergency vehicle and emergency vehicle can’t reject any request, we introduce a...     

Competitive analysis for two-option online leasing problem under sharing economy

With the booming development of sharing economy, decision makers must consider the effect when making decisions with uncertain demands. In the leasing problem, people are faced with several leasing options. Participating in the shared leasing option can reduce the cost of the lessee, which makes it a good choice. This paper considers the online leasing option under sharing economy. By applying competitive analysis to the two-option online leasing problem, the optimal competitive ratios of the deterministic and randomized strategies with market interest rate are obtained, respectively. The theoretical results show that the strategies’ competitive performance is improved under sharing economy. Furthermore, numerical examples are performed to illustrate that considering the shared option has a significant influence on the two-option online leasing problem.

     

跨文化视域下民族高校铸牢大学生中华民族共同体意识路径

跨文化传播促进了不同国家和民族在政治、经济和文化等多个层面的沟通和交流,同时也因传播了不同的价值观和理想信念而对大学生的政治信仰、民族认同、文化认可等方面带来冲击和迷惑。民族高校要重视这些跨文化信息对铸牢大学生中华民族共同体意识的潜在威胁和跨文化教育对培养大学生中华民族共同体意识的积极作用,在外语课堂加强对跨文化信息的解读和鉴别以及对中国优秀传统文化、中华民族团结历史和新中国各行各业建设成就的学习宣讲,以此不断增强大学生中华民族共同体意识,提升他们对外传播中华文化的能力。     

全球价值链嵌入与国际经济周期非对称联动

剔除第三方效应测度双边价值链嵌入度,考察其与国际经济周期非对称联动间关联。研究发现:融入全球价值链使中国制造业陷入低增值率出口与中间投入高比例进口的困境,进而削弱了中国与贸易伙伴国经济扩张的联动,加强了中国与贸易伙伴国经济紧缩的联动,这在一定程度上导致国际经济周期呈扩张联动低于紧缩联动的非对称特征。该现象在金融危机前突出,危机后有所缓解但仍存在。相对而言,融入全球价值链大幅削弱了中国与经济增长较为稳健的发展中国家、非欧盟国家经济扩张的联动,又大幅加强了中国与发达国家、欧盟国家等危机多发国经济紧缩的联动,影响中国经济稳定增长。要规避全球价值链嵌入对稳增长的阻碍,中国须提升制造业出口国内增加值份额,并着力降低中间投入进口比例。本文发现了国际经济周期联动的非对称特征,并基于中国融入全球价值链的典型特征解释成因,研究结论可为制定实施稳增长政策提供决策参考。