Rounded responses to income questions

Summary: Responses to income questions in surveys are often rounded by the respondents. Though this is widely ignored, rounding can have detrimental effects on the results of a statistical analysis, especially with respect to the consistency of estimates. This paper deals with the analysis of data from the Finnish sub–sample of the European Community Household Panel (ECHP) with respect to factors that influence rounding of personal gross wage and earnings. The finding is that the propensity to observe rounded values can be related to factors like the interview mode, the wage level, and personal characteristics like gender and job type.*Work financed by the European Commission under contract number IST–1999–11101.     

论体育教师在教学中的应变能力

应变能力是体育教师必备的重要素质之一,具有实践性、技巧性、创造性和有效性等特点。教师要想具有很强的应变能力,能够从容应对教学中的各种突发事件,就必须要有热爱学生的真情实感、勇于实践探索的精神、良好的思维品质、虚心的学习态度、很强的业务能力和广博的知识。     

突发环境事件下的环境风险治理研究

进入突发环境事件的高发期,必须从风险视角出发,对环境风险进行有效治理.对现有环境风险,应当遵照风险管理的理念和方法,采取"四 二"模式的全过程治理;对于待生环境风险,则有赖于环境风险评价.就我国当前而言,应大力落实和完善环境影响评价,保证公众和区域环保督查中心的有效参与.     

审计任期与盈余管理关系实证分析——基于沪市A股市场的经验证据

利用沪市A股市场上市公司的相关财务数据和审计资料,对签字会计师和会计师事务所这两者的审计任期与盈余管理的关系进行实证研究和理论分析,结果表明:我国实施签字会计师强制轮换制度有利于减少上市公司的盈余管理程度,我国的签字会计师轮换制度在一定程度上是有效的。会计师事务所审计任期与公司可操纵性应计利润的绝对值呈正U型关系,在事务所审计任期小于5年时,事务所审计任期的增加对减少上市公司年报中的盈余管理程度具有正面影响,即有利于增加盈余质量;在事务所审计任期超过5年时,事务所审计任期的增加对减少上市公司年报中的盈余管理程度具有负面影响,即可能降低盈余质量。     

城市管道燃气业中接驳费对企业盈利分布的影响

通过对现行接驳费加流量费收费模式对盈利结构的短长期影响的分析会发现,短期中用户接驳费收入对经营企业的盈利的贡献将会过高地显示企业的盈利能力,随着接驳费收入来源的枯竭,则会表现为企业的盈利不足,特别是临近需对管网设施进行周期性更新时,矛盾更加突出.     

基于面板数据的中国上市公司盈余管理的测度

通过构建盈余管理测度模型,以2001年至2005年的866家中国上市公司为样本,采用综合时间序列和横截面的面板数据的计量方法测度了样本的盈余管理程度,结果发现,上市公司均存在不同程度的盈余管理,个别公司盈余管理程度较高。     

Coverage and non-response errors in the UK New Earnings Survey

Summary.  The methods underpinning the UK's annual structural earnings survey—the New Earnings Survey—have remained largely unchanged since the survey's inception in 1970. Gradual changes in the labour market over recent years have led to coverage errors in the survey; non-response may also introduce error if it is non-random. The paper describes some of the New Earnings Survey's main non-sampling errors, the effect on survey results and the research that was undertaken by the Office for National Statistics as part of the development of the new Annual Survey of Hours and Earnings to be able to remove or otherwise to account for these errors.     

投资视角的住宅租价比分析

＂租价比＂是房地产投资收益的判断指标,也是衡量房地产市场健康程度的重要参考。先对＂租售比＂和＂租价比＂的概念进行阐释,并和股票投资中＂市盈率＂概念进行对比分析,通过国土资源部发布的数据和武汉市房地产市场的调查数据对住宅租价比进行了分析。研究表明：在当前市场条件下,单纯用城市住宅租价比判断房价高低的做法存在缺陷,提出通过鼓励住宅出租、建立同质住宅价格统计体系、对住宅出租行为进行规范管理来改善目前住宅租价比的准确性。     

会计信息失真背景下的上市公司价值质量评价模型

文章从质与量的辩证统一性入手,提出了盈余质量的定义及其真实性、稳定性、风险性、可持续性的内涵,并阐述了各个质量维度的评价方法和关键技术,基于模型层次分析法建立了上市公司盈余质量评价四维模型,并以2004~2005年电力行业的上市公司为样本,对上市公司盈余质量进行了评价。结果表明,该模型将战略管理与价值管理相结合,能够揭示上市公司在价值增长过程中的真实性、稳定性、可持续性、风险性等内在特征,并将其数量化和指数化,对传统的单一计量价值增长数量的模型是有益补充,对于满足不同利益相关者的信息需求,加强企业资源调控和价值管理具有重要作用。     

Wives' Relative Wages,Husbands' Paid Work Hours,and Wives' Labor‐Force Exit

Economic theories predict that women are more likely to exit the labor force if their partners' earnings are higher and if their own wage rate is lower. In this article, I use the National Longitudinal Survey of Youth (N = 2,254) and discrete‐time event‐history analysis to show that wives' relative wages are more predictive of their exit than are their own or their husbands' absolute wages. In addition, I show that women married to men who work more than 45 hours per week are more likely to exit the labor force than are wives whose husbands' work approximately 40 hours per week. My findings highlight the need to examine how women's partners affect women's labor‐force participation.