稳健性原则在我国会计实务中的运用效果分析

近两年来我国陆续颁布和实施的股份有限公司新会计制度、具体会计准则以及补充规定进一步加大了稳健性原则的应用力度。它的直接效果是不仅进一步缩小了境内外上市公司财务报表数据的差异 ,同时也为有效防范上市公司操纵利润设置了一道屏障。本文从追溯稳健性原则的历史入手 ,阐述了该原则对我国会计实务 ,尤其是上市公司会计信息披露所产生的深远影响 ,阐明了针对我国上市公司财务信息披露现状 ,必须在会计实务中进一步加强稳健性原则的运用 ,并不断使其趋于完善     

电商平台扣点率影响下的双渠道供应链协调定价研究

电商平台通常对入驻企业征收技术服务费、推广费用和促销活动费用等,这部分费用占销售额的比例即电商平台扣点率成为影响入驻企业定价的重要因素。有鉴于此,本文研究了电商平台扣点率影响下的双渠道供应链协调定价问题。首先构建了追求供应链整体利润最大化的集中式定价模型,得出最优线上、线下渠道销售价格,分析了扣点率影响下的价格、销量与利润变化,逐步确定了扣点率的决策范围。然后以分散式决策下企业最优利润为基准设计基于Shapley值的协调定价方案以确定最优线下渠道批发价格,给出了协调后的最优定价,最后使用Mathematica 11软件进行了数值分析与仿真。这一研究对解释电商平台扣点率影响下的双渠道供应链协调定价机制与相关指标的变化,实现企业和电商平台的良性互动具有重要意义。     

Quantile forecasts for financial volatilities based on parametric and asymmetric models

For financial volatilities such as realized volatility and volatility index, a new parametric quantile forecast strategy is proposed, focusing on forecast interval and value at risk (VaR) forecast. This fully addresses asymmetries in 3 parts: mean, volatility and distribution. The asymmetries are addressed by the LHAR (leverage heterogeneous autoregressive) model of McAleer and Medeiros (2008) and Corsi and Reno (2009) for the mean part, by the EGARCH model for the volatility part, and by the skew-t distribution for the error distribution part. The method is applied to the realized volatilities and the volatility indexes of the US S&P 500 index, the US NASDAQ index, the Korea KOSPI index in which significant asymmetries are identified. Considerable out-of-sample forecast improvements of the forecast interval and VaR forecast are demonstrated for the volatilities: forecast intervals of volatilities have better coverages with shorter lengths and VaR forecasts of volatility indexes have better violations if asymmetries are properly addressed rather than ignored. The proposed parametric method reveals considerably better out-of-sample performance than the recently proposed semiparametric quantile regression approach of Zikes and Barunik (2016).     

搜索引擎企业隐私政策声明研究——以百度与谷歌为例

张贴隐私政策声明是网站缓解用户隐私担忧的一项重要举措。从三个主要方面对百度和谷歌（中文网站）的隐私政策声明进行对比研究,结果发现,两大网站的隐私政策声明存在不少差异,谷歌也并不必然就比百度做得好,都在某种程度上存在不规范的情况。在对比基础上找出问题的形成原因并讨论其完善机制,以期切实实现通过制定隐私政策声明履行网站保护隐私权的承诺。     

Values beyond value? Is anything beyond the logic of capital?

We are living in a time when it is frequently assumed that the logic of capital has subsumed every single aspect of our lives, intervening in the organization of our intimate relations as well as the control of our time, including investments in the future (e.g. via debt). The theories that document the incursion of this logic (often through the terms of neoliberalism and/or governmentality) assume that this logic is internalized, works and organizes everything including our subjectivity. These theories performatively reproduce the very conditions they describe, shrinking the domain of values and making it subject to capital's logic. All values are reduced to value. Yet values and value are always dialogic, dependent and co‐constituting. In this paper I chart the history by which value eclipses values and how this shrinks our sociological imagination. By outlining the historical processes that institutionalized different organizations of the population through political economy and the social contract, producing ideas of proper personhood premised on propriety, I detail how forms of raced, gendered and classed personhood was formed. The gaps between the proper and improper generate significant contradictions that offer both opportunities to and limits on capitals' lines of flight. It is the lacks, the residues, and the excess that cannot be captured by capital's mechanisms of valuation that will be explored in order to think beyond the logic of capital and show how values will always haunt value.     

Creating value through communication

Communication can play a significant role in the value creation process of the organisation, considering the fact that the value of the capitals produced by the organisation can increase and decrease depending on what the organisation says and does. Integrating the corporate communication process into the strategic management, governance and value creation processes therefore pose an opportunity for communication professionals to illustrate how communication can contribute to the creation of value for organisations, and as such be of benefit to business and to society. Introducing these communication approaches to value creation in the organisation requires a new responsible, integrative perspective on the role of corporate communication.     

实然语境与应然价值的双重变奏——大学生社会主义核心价值观之内化机理

推进大学生社会主义核心价值观的内化,应当从内化机理的角度进一步把握内含于其中的实然语境和应然价值之间的张力与平衡,进而以问题为导向,从理解维度审视和理解方法凝炼的角度深化对大学生社会主义核心价值观传承与内化过程的研究,以期更好地在高校中推动社会主义核心价值观的传承与发展。     

论社会主义市场经济条件下人文科学的价值

人文科学的价值具体表现为：提供一种正确的价值体系和人文导向,引导人们去思考人生的目的、意义、价值,从思想道德、文化上提高人的素质,改变人的知识结构,促进科技发展和经济进步。     

招股说明书要约性质研究——兼论缔约前陈述与保证法律化

招股说明书是具有法律约束力的意思表示,内容、格式和披露程序具有法定性,性质为要约。要约本质性在于合同主体作出的允诺。在合同缔结中,法律强制将当事人事实陈述与保证纳入合同条款。对此问题的研究对理解招股说明书的要约性质具有重要意义。中国现行立法已经借鉴国际上对招股说明书要约性质定位的理论经验。     

也谈“法院判决可以改变起诉罪名”

“法院判决改变起诉罪名”的问题不是简单的可以或不可以所能够概括的。应当区别情况加以判断。一、人民法院不能擅自改变起诉罪名为被告人作出罪重的有罪判决。二、人民法院自己可以直接改变起诉罪名为被告人作出罪轻的有罪判决。三、刑事诉讼的职能决定了人民法院可以采纳被害人、被告人或辩护人符合事实和法律的意见,从而改变公诉机关的起诉罪名。