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.     

An Individual Mixed‐Evaluation Method for Career Intervention

Economic issues linked to career counseling are a cause for concern to policy makers in developed countries because they expect career practitioners to provide evidence of the efficiency of career counseling interventions. The aim of this study was to test an individual evaluation method mixing time series (outcomes) and life narrative (processes). The method used 5 items related to 1 client's career decision self‐efficacy and studied the evolution of those items throughout the intervention of 1 career counselor (43 days). Changepoint analysis helped in identifying the changes that have to be taken into account for time series and which are contextualized in the client's verbatim analysis. This mixed method highlighted that the career counselor's intervention increased the client's career decision self‐efficacy. Practitioners could use the methodology proposed in this article to evaluate their interventions. They could also report their practice to clients, employers, and decision makers.     

Accelerated life test sampling plans for the Weibull distribution under Type I progressive interval censoring with random removals

This paper considers the design of accelerated life test (ALT) sampling plans under Type I progressive interval censoring with random removals. We assume that the lifetime of products follows a Weibull distribution. Two levels of constant stress higher than the use condition are used. The sample size and the acceptability constant that satisfy given levels of producer's risk and consumer's risk are found. In particular, the optimal stress level and the allocation proportion are obtained by minimizing the generalized asymptotic variance of the maximum likelihood estimators of the model parameters. Furthermore, for validation purposes, a Monte Carlo simulation is conducted to assess the true probability of acceptance for the derived sampling plans.     

Self‐Construal,Career Decision Self‐Efficacy,and Perceived Barriers Predict Mexican American Women's Life Satisfaction

This study used the social cognitive theory of well‐being (SCTW; Lent, 2004 ) to examine the role of career decision self‐efficacy (CDSE), perceived educational barriers, and independent self‐construal on the life satisfaction of 176 Mexican American college women. A 3‐step hierarchical regression analysis indicated that independent self‐construal, CDSE, and fewer perceived educational barriers significantly predicted greater life satisfaction among Mexican American college women above and beyond the influence of socioeconomic status and generational status. These findings are consistent with SCTW and highlight the need for counselors and researchers to be aware of the role that self‐construal, CDSE, and perceived educational barriers can have on Mexican American women's life satisfaction. Implications for practice at the secondary‐school and university levels are discussed.     

论扬州在吴烺人生中的重要地位

全椒吴氏家族与扬州关系密切,扬州的人文环境和吴家先辈的扬州经历使得吴氏子弟尤其钟情扬州.扬州给予吴烺诸多营养,扬州生活成就了吴烺文学、学术以及思想等方面的造诣；祖辈兴家的自豪与家业衰颓的悲伤,吴烺于此皆能找到寄托.吴烺与一大批学者的扬州交游唱和等也促进了扬州文化的发展与繁荣；另一方面,吴烺扬州经历及文学创作也反映了那个时代知识分子所历经的种种苦难与不幸,说明了封建家族与封建时代文人悲剧命运的必然性.     

地铁对城市现代化的影响

地铁是城市发展现代化的一个重要标志。本文分析了国内外城市地铁的构建、运营以及地铁在城市化进程中的作用，进而系统阐释了地铁对广州城市发展、社会生活及生态环境的影响和意义。     

Gambling-related problems across life domains: an exploratory study of non-treatment-seeking weekly gamblers

This study uses content analysis to provide a qualitative exploration of how life roles are affected by frequent (i.e. at least weekly) gambling, based on in-depth interviews with a community sample of 161 non-treatment-seeking frequent gamblers. Over half (51.6%) of the participants indicated problems associated with gambling and 131 examples were identified. The majority of problems were relational (50.4%), followed by financial (19.8%), work (13.7%), and school related (8.4%). Slightly less than half of participants (41.7%) reported losses due to gambling and 92 examples were provided. The most frequently reported loss was identity related (54.3%), which included self-esteem/shame (38.0%), estrangement from family (34.0%), estrangement from friends (16.0%), and estrangement from work colleagues (6.0%). Additional losses included health (29.3%) and financial (8.7%). Almost two-thirds of participants (64.6%) reported difficulty concentrating in family (18.4%), work (16.8%), and school (9.6%) activities, whereas general concentration problems comprised an additional 48.8% of the examples provided. Half of participants (49.1%) discussed behavioral withdrawal due to gambling, which included withdrawal from work (44.3%), relationships (24.5%), school (15.1%), and personal (6.6%) activities. These findings paint a complex picture of how gambling interferes with different life roles for some frequent gamblers, identifying important areas for future research and practice.     

德、位张力与先秦儒家的性命之学——对楚简《唐虞之道》第14至29号简的思想解读

文章系统解读了楚简《唐虞之道》第14至29号简的思想内涵及脉络,认为这部分简文首先通过尧成为天子之原因的追问,突出了德与位的张力问题,即在应然之理上,有位必当有德,但就实然之事看,有德未必有位.简文对这一德位张力有两个层面的解决方案:一方面,要求有德无位者全力修德,谨守性命,安于时命,养成恒常如一的圆满德行,从而能在得位而治时能“利天下而弗利”；另一方面,要求有位者透悟性命之正,从而能主动尚德授贤、退而养生,这既能使贤者居位而利天下,又能退而养生以自利.简文将“七十致政”之礼普遍化,试图断绝天子终身制的构想,也具有深刻的政治哲学意义.     

中国企业储蓄率变动原因探析

我国国民储蓄率一直居高不下,其中企业部门的储蓄率变动逐渐引起人们的关注。研究发现,国民储蓄率自2008年增势减缓,主要因为企业部门储蓄率出现下降,企业支付的劳动者报酬、财产支出以及融资渠道的变化是企业储蓄变动的主要原因。进一步通过E-G协整法探究企业储蓄率对国民经济、投资率的影响,发现企业部门对经济发展和投资水平起到积极作用。最后,根据企业部门的国民地位和储蓄率变动趋势给出密切关注企业储蓄率、合理降低居民储蓄率的相关建议。     

An Additive–Multiplicative Restricted Mean Residual Life Model

The mean residual life measures the expected remaining life of a subject who has survived up to a particular time. When survival time distribution is highly skewed or heavy tailed, the restricted mean residual life must be considered. In this paper, we propose an additive–multiplicative restricted mean residual life model to study the association between the restricted mean residual life function and potential regression covariates in the presence of right censoring. This model extends the proportional mean residual life model using an additive model as its covariate dependent baseline. For the suggested model, some covariate effects are allowed to be time‐varying. To estimate the model parameters, martingale estimating equations are developed, and the large sample properties of the resulting estimators are established. In addition, to assess the adequacy of the model, we investigate a goodness of fit test that is asymptotically justified. The proposed methodology is evaluated via simulation studies and further applied to a kidney cancer data set collected from a clinical trial.