Employment and filial relations: Is there a conflict?

Since children, particularly daughters, are among the most important sources of help and support for older Americans, it has been suggested that women's increasing employment will affect filial relations. Empirical evidence on this issue is inconsistent, in part due to the use of nonprobability samples. Few studies have measured effects for men. We attempt to broaden the scope of this question beyond help to the frail elderly by asking whether employment affects filial relations in general. We examine effects of hours employed on telephone contact, visiting, feelings of closeness, filial attitudes, and assistance to biological parents, for an area probability sample of men and women over 40. There are no effects of employment for men or women on contact, closeness, or assistance. For the vast majority of this population sample, contact and assistance involve few hours per week, and thus do not seem to conflict with employment.     

议股权投资差额会计核算

现行会计制度中采用权益法核算长期股权投资时,投资支付的价款高于或低于应享有份额而产生的差额采用的会计处理方法不尽合理,笔者提出自己的建议。     

代际支持对流动老年人生活满意度的影响：自我效能感和心理弹性的序列中介作用

以654名流动老年人为调查对象,通过问卷调查探讨不同的代际支持水平对流动老年人生活满意度的影响及自我效能感和心理弹性的序列中介作用。结果表明,代际支持、生活满意度、自我效能、心理弹性四因素之间两两显著相关。自我效能感与心理弹性在代际支持与生活满意度之间均有中介效应,中介效应值为0.198和0.078,且两者在代际支持与生活满意度之间具有序列中介效应,中介效应值为0.107。结果提示,代际支持通过自我效能感和心理弹性的链式中介效应,对流动老年人生活满意度产生直接的正向预测作用。     

Economics of Radiation Protection: Equity Considerations

In order to implement cost-benefit analysis of protective actions to reduce radiological exposures, one needs to attribute a monetary value to the avoided exposure. Recently, the International Commission on Radiological Protection has stressed the need to take into consideration not only the collective exposure to ionising radiation but also its dispersion in the population. In this paper, by using some well known and some recent results in the economics of uncertainty, we discuss how to integrate these recommendations in the valuation of the benefit of protection.     

金融工程中资产收益的连续时间模型评述

总结了在过去30年中金融资产收益连续时间模型的发展及主要成果,讨论了迄今连续时间模型参数估计的主要方法,其中特别讨论了MCMC方法;最后指出了现在和未来该领域研究所面临的主要课题。     

私募股权投资参与、企业社会责任与盈利能力研究——基于新三板的数据

本文以251家新三板私募股权投资基金支持企业为样本,研究了企业社会责任履行与盈利能力之间的关系.研究发现:企业对政府、股东、债权人、管理层、员工、客户、社会大众负责与企业盈利能力存在显著的正相关关系.投资企业的PE个数与企业盈利能力显著负相关.企业对供应商负责、PE总投资额与盈利能力没有显著相关性.     

安徽省学前教育资源地区间配置差异分析

笔者采用锡尔指数及其一阶模型,对安徽省学前教育中的经费投入、师资力量、办学规模等教育资源配置的差异进行了测度,并将教育资源配置的差异性分解为皖北、皖中、皖南三个地域间的差异以及三个地域内各地区之间的差异。研究发现：三个地域内各地区差异是造成全省学前教育资源配置差异的主要原因;学前教育经费投入、师资力量和办学规模都存在着不同程度的配置差异,其中财政性教育公用费各地区差异最明显,专任教师的缺乏造成了各地区师资力量资源配置的差异;办学规模已基本能满足全省幼儿入园的需要,但结构性矛盾仍然突出。     

股权众筹是否真的那么美--基于美国制度缺陷的再思考

股权众筹作为初创企业采用的一种利用互联网向大众募集小额资本的融资方式，以“脱媒式”对接投融资双方的优势，利用互联网的人群聚集与信息广泛传播效应，降低投融资方之间沟通成本，有助于投融资意向的快速达成。2012年美国JOBS法案的高调出台，吸引了全球范围内的广泛关注。但股权众筹制度在美国已受到诸多批判，除信息披露要求弱化引发的欺诈风险增加外，在注重前端融资效率的同时却忽略了投资端的设计和保护，尤其是众筹股权的流通和退出问题等。美国立法与实践领域对于这些问题尚未取得彻底的突破。股权众筹以美国模式为样板引入中国，在遭遇中国固有法律体系及制度的困扰后，中国股权众筹实践陷入更多困境。通过对美国相关制度出台的背景及存在的不足进行分析，对照中国实践，锁定实践中产生的新问题，并深入探讨现有解决路径能否真正缓解这些不足，以期对股权众筹制度重新进行明确的定位。     

Intergenerational Mobility Modes and Changes in Social Class in Contemporary China

Using data from three China General Social Surveys, this paper analyzes changes in the basic situation of intergenerational mobility among social classes in China over the past 60 years. General social mobility was found to have increased, but social openness tended to show a wave-like pattern of change. Despite this, intergenerational inheritance was the main form of intergenerational mobility in every period. With the transformation of the socioeconomic system, the main mechanism of social exclusion changed from “systemic exclusion” to “market exclusion,” leading to changes in the structure of social opportunity. As a result, the form taken by intergenerational mobility varied significantly. This is chiefly evident in the gradual decline in the dominance of intergenerational inheritance among particular strata, with cross-class cyclical mobility becoming more difficult. On the one hand, changes in the social exclusion mechanism may increase social openness, making society more dynamic and strengthening social legitimacy. On the other hand, as the dominant class learns how to use market exclusion to achieve class reproduction, class solidification may still be possible in a future Chinese society.     

长期股权投资准则修订变化及对企业财务的影响研究

2014年7月1日,新修订的企业会计准则率先在所有执行企业会计准则的企业范围内施行,这意味着企业的财务核算、财务报表等面临新的问题和挑战.长期股权投资是企业会计核算中的重点和难点,其会计核算方法比较复杂,不同的会计核算会对企业的财务产生不同的影响.本次长期股权投资的修订,规范了长期股权投资的会计核算方法,使其持续趋同于国际会计准则,有利于我国对外经济合作,有利于适应社会经济的发展.本文主要剖析了长期股权投资准则修订前后的变化,对其主要会计核算进行举例分析,并分析其对企业财务的影响.