审计师声誉作用机制研究--从审计需求的视角出发

审计师声誉是社会公众和利益相关者对于审计师的整体认知与评价,是审计服务质量的重要度量指标。从审计需求的两个基本理论--审计需求的代理理论和信息理论出发,分析审计师声誉的影响机理和作用路径。发现,审计需求会导致市场对审计师声誉的关注,高声誉的审计师可以限制机会主义行为,降低财务报告舞弊风险。进一步的分析表明：事务所的做大做强策略可以提升审计师声誉,而审计师声誉的提升不仅对完善审计市场的良好运行有决定性作用,还对整个资本市场的发展有显著的影响。     

我国居民文化消费影响因素探析

运用我国1983—2012年的数据,通过实证分析考察了可支配收入、教育水平、金融发展和政府文化事业支出对我国居民文化消费的影响。长期均衡分析结果表明,教育水平和金融发展对我国居民文化消费具有显著的促进作用;教育水平提高1%,居民文化消费增加0.454%;金融机构信贷提高1%,居民文化消费增加0.363%;可支配收入和政府文化事业支出对居民文化消费的影响不显著。脉冲响应分析结果表明,可支配收入冲击对居民文化消费的影响在短期由正向转为负向,教育水平冲击和金融发展冲击对居民文化消费短期具有正向影响,政府文化事业支出冲击对居民文化消费短期具有负面影响。根据实证分析的结论,文章提出了扩大我国居民文化消费的政策建议。     

中国农村民间借贷市场融资约束环境下利率定价模型分析——以广东农村实地调查数据为例

通过对广东农户民间借贷行为实地调查的问卷进行数据分析,了解农村民间借贷中的资金供求关系,发现存在的融资约束问题,进而对融资约束环境下民间借贷资金利率定价过程进行实证分析;着重考察农村民间借贷利率受公共信息和私人信息影响的程度,从借款人和贷款人的角度分别建立定价模型进行经验分析。结果显示,定价模型在F检验1%水平上显著,其他模型具有R2的统计显著性;反映借款用途的变量在10%水平上显著,其他变量均在5%水平上显著。这说明该市场利率能够反映公共信息的影响,借款人和贷款人的利率定价也反映了各自私人信息中相关风险和财务能力因素的影响,得到的经验结论主要是:第一,农村民间借贷市场是自主交易的金融市场;第二,其利率定价过程基本市场化。     

我国农村信贷市场重建的合作制基础

随着新农村建设的深入开展,农村金融发展尤其是农村金融市场建设成为人们关注的焦点。我国农村有普遍的存款服务和汇兑服务,但缺乏有效率和规模的信贷供给。如何重建农村信贷市场成为制约农村金融市场建设的关键因素。通过对农户信贷需求的满足问题的探讨,可以发现,在目前城乡二元经济结构下,小农经济与市场化的矛盾成为制约农户借贷供求的根源。突破这一制约的有效途径是发展合作经济和建立"农民所有"的合作金融。     

The changing practice of eating: evidence from UK time diaries, 1975 and 2000

This paper examines some central themes about change in consumption behaviour through an empirical investigation of the practice of eating. It analyses patterns of food consumption in the UK using time diary data from 1975 and 2000. The practice of eating is decomposed into four component activities which are used to explore systematically the inter-relationships between social processes - such as commodification and temporal fragmentation - and ways of providing and consuming food. It charts the expansion of eating out, the degree to which it substitutes for other eating activities, and the implications of its development for social relations and the temporal organization of daily life. Analysis reveals that food consumption continues to be differentiated along established lines of social division, although the content of those divisions has changed and varies across components of the practice. Increasing commodification of the food chain is documented, but without appearing to have a corrosive impact on household organization or social relationships. While tendencies indicative of temporal fragmentation are revealed, counter-tendencies exist which suggest that the practice of eating is resilient to many forms of external pressure. Finally, the application of a practice-based analytical approach permits critical evaluation of theories of social transformation.     

刑事证人不出庭作证制度研究--证人问题研究的新视角

在我国刑事诉讼改革的进程中,证人出庭问题始终是个不容回避的问题。它对我国庭审方式的改革和一系列相关制度的建立和完善有举足轻重的作用。而当前我国对证人出庭问题的研究明显存在偏差,没有区分不出庭证人的具体情况,忽视证人不出庭价值的研究和证人不出庭制度的完善。本文没有具体论述证人不出庭的制度,只是引出问题解决的思路,起个抛砖引玉的作用。     

浅析消费社会的异化

消费社会的异化表现为商品使用价值背离,消费价值衰减;由理性消费走向感性消费;炫耀性消费盛行等。消费社会的异化是对可持续发展观的背离,必然引发资源和环境危机。为了消除危机,要合理消费,控制消费主义,最终达到根除消费社会异化的目的。     

The 2015 welfare reform of the National Basic Livelihood Security System in South Korea: Effects on economic outcomes

In July 2015, South Korea’s National Basic Livelihood Security System (NBLSS) was reformed for the purposes of eliminating welfare blind spots and reducing poverty. The reform is expected to affect the recipients’ economic behaviours and choices. In this study, we used changes in benefits and eligibility for the NBLSS under the customised benefit system to identify the effects of the change in the NBLSS on a proposed set of economic outcomes – income, labour supply, consumption, savings, poverty reduction. To estimate the effects, we used data from the 10th–12th waves of the Korea Welfare Panel Study and employed a difference‐in‐differences framework integrated with the propensity scores. We found that the NBLSS helps the poor to reduce financial and material hardships through income and consumption increments, but that it does not provide disincentives to the recipients from participating in the labour market or from saving.     

Alcohol consumption among undergraduate social work students at a South African university

ABSTRACT

Alcohol consumption among tertiary level students is a public health problem that can adversely affect students’ performance at university. This study therefore investigated the drinking patterns; reasons for drinking; and the perceived impact of drinking on academic performance of undergraduate social work students at a South African university. Of the 145 students who completed a group administered survey questionnaire, 88% reported using alcohol mainly for social purposes and enjoyment, with two-fifths admitting to participating in binge drinking. Despite these findings, a high proportion (78%) reported not performing poorly on a test or exam due to alcohol consumption in the preceding 12 months. Recommendations are provided for the education and support of social work students as future healthcare professionals.     

越南濒危民族语言的现状及应对濒危语言的政策

由于交际环境变小、与其它人口多的民族杂居等原因,越南的尔都、布依、仡佬、阿连和马良等少数民族的语言正在出现逐渐消亡的危机。要保留和发展这些濒危语言,笔者认为这些民族必须得到良好的普通话(即国家通用语言)教育,以便创造与各民族进行平等交际的环境。同时,要多种形式地组织这些民族的传统文化活动,为他们使用母语进行交际创造环境。