实证会计与规范会计相互关系研究

实证会计学派的产生是历史发展的必然.实证会计与规范会计两者之间存在辩证关系实证会计理论不能代替和否定规范会计理论,实证会计研究服务于规范会计研究,规范会计研究的科学建立也要充分运用实证会计的研究成果.我国实证会计研究处于刚刚起步的阶段,会计理论研究注重规范而忽略实证.     

GMM Estimation of a Stochastic Volatility Model: A Monte Carlo Study

We examine alternative generalized method of moments procedures for estimation of a stochastic autoregressive volatility model by Monte Carlo methods. We document the existence of a tradeoff between the number of moments, or information, included in estimation and the quality, or precision, of the objective function used for estimation. Furthermore, an approximation to the optimal weighting matrix is used to explore the impact of the weighting matrix for estimation, specification testing, and inference procedures. The results provide guidelines that help achieve desirable small-sample properties in settings characterized by strong conditional heteroscedasticity and correlation among the moments.     

“康乾盛世”真的存在吗?——基于经济数据测算的分析

康雍乾三朝在我国历史上是颇具争议的一个时期,学界对"康乾盛世"是否真的存在尚存争议。文章测算了康乾时期人口、粮食产量、财政收入和进出口贸易等四个方面的经济数据,发现康乾时期的人口和粮食产量呈快速增长态势,年均增长率分别达到8.37‰和6.13‰;财政收入和进出口贸易均有所增长。但与同时期英国的横向比较可知,无论从存量还是从增速来看均具有较大差距。此外,研究还发现,康乾时期我国的科学技术水平不高、生产力水平低下、军事实力不强、文化事业停滞不前,政治制度阻碍了经济社会的发展。基于此,"康乾盛世"并不存在。     

Estimating the Standard Deviation From the Range: a Replication of Analysis of Demographic Data Reported in Marriage & Family Review, 2016-2017

Abstract

A major concern in the social sciences is lack of replication of previous studies. An important methodological concern in the social sciences is the ability to determine effect sizes in addition to statistical significance levels. Effect sizes cannot be easily calculated in the absence of sufficient data; usually standard deviations are needed. If standard deviations are not available, how can they be estimated? Various proposals have been offered to solve this question. One solution is to divide the range (maximum–minimum) by four; a variety of more complicated solutions, based on sample size or the skew of the variable’s distribution, have been suggested (Schumm, Higgins, et al., 2017). Here, 30 cases involving the demographic variable of age, from 23 articles published in Marriage & Family Review between 2016 and 2017, are assessed to replicate the previous report of Schumm, Higgins et al. (2017). Our results indicated that both linear and power functions significantly predicted the size of standard deviations, with larger samples featuring smaller standard deviations. Aside from sample size, the best solution appears to be to divide the range by 4.5–5.0; although for very small samples (N?<?50), it is probably better to divide by 3.5–4.0 whereas for larger samples, especially those that involve higher levels of skew, it may be better to divide by 5.0 or higher. The Wan et al. (2014) estimation procedure appears to be approximately a power function of sample size. For samples up to several thousand in size, the range of divisors appears to run between 3.0 and 8.0, extremes that could be used to determine the largest or smallest possible standard deviations, respectively. Values far below 3.0 or above 8.0 may reflect typographical errors in data reports or possibly be evidence of artificially generated data, if not scientific fraud. When a variable is split into subsamples, its standard deviations should usually increase for the subsamples compared with the total sample. Similar assessments remain in progress for non-demographic variables in social sciences.     

中法生物安全实验室标准应用体系对比分析

目的揭示中法两国生物安全实验室标准应用体系的状况。方法以中法两国的ISO／IEC生物安全实验室应用的标准体系为研究对象,收集和整理生物安全实验室相关标准信息,主要运用标准信息的文献计量方法,从标准的现行数量、分类、制定、修订、等效国际标准等方面的对比分析。结果与结论建议中国在生物安全实验室管理上应加强对医疗设备、卫生用品、洗涤设备等的灭菌消毒系列标准、实验室风险管理和持续改进方法等国际标准的等效采用。     

基于行业标准的电子商务实务课程教学设计探索与实践

随着互联网的迅猛发展,电子商务的应用越来越广泛。这就要求高等职业教育的电子商务专业积极推行岗位工作和社会实践相结合的学习模式,把基于行业标准的人才培养模式改革作为重要切入点,带动专业调整与建设,引导课程设置、教学内容和教学方法改革,提高人才培养质量。所以,为社会培养实用性强的电子商务专业人才便成了高等院校的重要任务。     

论私法与公法的区分标准

私法与公法区分标准的确定应当从研究市民社会的理论入手,并以家庭、市民社会和政治国家这三者的关系为基础。根据法律的调整对象是否为非国家统治关系,可将私法与公法区分开来。这种区分同时也产生了新的私法观。对于今日中国的民法法典化而言,这种新的私法观有助于将未来的民法典建成宏伟大厦,而不是将其弄成“三根棒棒”;对于民法的理论研究而言,这种新的私法观有助于丰富现有的民法理论,使其更加充实和丰满。     

论交换型养老的特征、逻辑及其影响——基于华北平原地区的调查

在华北地区调查发现农村交换型养老现象凸显,农村养老呈现出交换内容的物质化、指标化和清晰化的特征,农村的养老逻辑不再是回报父母养育之恩的责任伦理,而是需用物质或者获致性方面来交换的经济理性,并且这种交换关系具有不平等性。交换型养老带来了老人生活状况的恶化,代际关系的均衡化以及农民人生意义的丧失等深远影响。解决我国农村养老问题需进一步关注老年人的精神建设。     

基于改进的ELESM法的城市居民最低生活保障标准测算——以山西省为例

从城市低保标准人均可支配收入替代率、城市低保标准消费支出替代率和城市低保标准食品支出替代率三个指标来看,山西省城市居民最低生活保障标准水平明显偏低.文章采用扩展性线性支出系统模型法（ELESM）和需求的收入弹性概念,将城市人均可支配收入等比例分组,构建起测算城市低保标准更为适宜的方法.研究结果表明,基于ELESM法测算的山西省城市低保标准在低保对象的基本生活保障方面有了很大的提高,基本可以满足低保对象的生活需求,大大缩减了他们与其他群体的差异,而且不会给山西省的财政造成负担.     

论邯郸市英文公共标识之误译

城市公共英语标识是一种独特的应用文体,从侧面反映了一个城市的形象.从实际出发,就邯郸市公共英语标识的现状进行分析,以大量例证为依据,近一步分析造成这问题的原因,并提出相应的对策.