我国上市公司盈余管理行为探析

盈余管理是目前会计信息失真问题的重要原因之一。通过盈余管理来操纵业绩更加具有隐蔽性、复杂性。本文主要是基于对我国所具有“中国特色”的盈余管理动因进行探讨,继而提出有效解决我国上市公司盈余管理问题的对策。这对于维护投资者的合法权益、净化证券市场的投资环境和促进证券市场的有序运行具有重要的意义。     

Measuring the impact of prices on inequality: With applications to Thailand and Korea

This paper develops a new methodology to compute social cost of living indices. These indices indicate whether or not price changes have a favourable (or unfavourable) impact on the welfare of the poor. The indices are derived on the basis of two alternative classes of social welfare functions. The methodology developed in the paper is applied to compute social cost of living indices for Thailand and Korea. The empirical results show that changes in prices have generally affected the poor more adversely than the non-poor.     

Multiple imputation compared with restricted pseudo‐likelihood and generalized estimating equations for analysis of binary repeated measures in clinical studies

Non‐likelihood‐based methods for repeated measures analysis of binary data in clinical trials can result in biased estimates of treatment effects and associated standard errors when the dropout process is not completely at random. We tested the utility of a multiple imputation approach in reducing these biases. Simulations were used to compare performance of multiple imputation with generalized estimating equations and restricted pseudo‐likelihood in five representative clinical trial profiles for estimating (a) overall treatment effects and (b) treatment differences at the last scheduled visit. In clinical trials with moderate to high (40–60%) dropout rates with dropouts missing at random, multiple imputation led to less biased and more precise estimates of treatment differences for binary outcomes based on underlying continuous scores. Copyright © 2005 John Wiley & Sons, Ltd.     

医药企业货款风险及其防范

近年来,医药企业的货款风险日益增大,需引起足够重视和加以重点防范。为此,文章较详细地分析了造成医药企业巨额货款风险的根本原因,并提出了防范货款风险的具体措施。     

第二课堂对大学生创新能力的培养措施

分析了第二课堂对大学生创新能力培养的现状,提出应规范第二课堂活动,建立科学的创新能力评价体系,协调第二课堂与第一课堂。并从领导、组织、计划、载体、基地、经费等几个方面探讨了第二课堂中大学生创新意识与创新能力培养的主要途径。     

旅游购物商品发展滞后的原因及其对策

本文分析目前我国旅游购物商品发展滞后的主要原因是该商品的产、供、销严重脱节与管理相对薄弱 ,并指出旅游购物商品在设计、生产、销售、信息沟通、知识产权保护和政策扶持等多方面存在的困难 ,提出了当前发展旅游商品较为切实可行的对策     

高校自律、社会监督:高校自主招生的环境研究

自主招生是高校实现自主办学的重大步骤 ,对素质教育起着引导作用 ,扩大了高校选拔优秀人才的途径。做好自主招生的关键是保证公平、公正、公开 ,实质是高校自律和社会监督机制。     

论企业外派员工的流失问题

本文通过对F公司外派员工流失案例的分析,探究外派员工流失这一问题产生的原因,有针对性地提出加强公司内部管理、全面考察忠诚度、建立合理的薪酬制度、完善后期保障制度等措施以减少外派员工的流失。     

中国利用外商直接投资若干问题分析

本文从五个方面定量、定性地分析了中国利用外商直接投资中存在的问题 :1中国利用外商直接投资的地区分布很不平衡 ;2中国吸引外商直接投资方式主要还是“绿地”方式 ;3投资环境不完善 ;4重数量、轻管理 ;5法律不健全。其次 ,通过一些数据分析了中国吸引外商直接投资的前景 ,并提出了扩大外商直接投资的措施和建议     

Multilevel models for longitudinal data

Summary.  Repeated measures and repeated events data have a hierarchical structure which can be analysed by using multilevel models. A growth curve model is an example of a multilevel random-coefficients model, whereas a discrete time event history model for recurrent events can be fitted as a multilevel logistic regression model. The paper describes extensions to the basic growth curve model to handle auto-correlated residuals, multiple-indicator latent variables and correlated growth processes, and event history models for correlated event processes. The multilevel approach to the analysis of repeated measures data is contrasted with structural equation modelling. The methods are illustrated in analyses of children's growth, changes in social and political attitudes, and the interrelationship between partnership transitions and childbearing.