构建中国会计信息质量特征体系

构建多层次会计信息质量特征体系要与会计目标、会计信息需求者相联系。中国会计目标的兼容性决定了以资源的委托人为主的企业外部利益关系人为中国会计信息的主要使用者。要满足他们进行受托责任评价和投资、信贷决策的需要,"有用性"成为会计信息质量的总体特征,可靠性和相关性成为会计信息的主要质量特征。     

重庆城乡二元经济现状及其转换理论分析

二元经济结构是重庆经济发展的典型特征,也是制约其经济发展的障碍.通过对城乡居民收入、恩格尔系数、二元对比系数的比较分析,可以看到重庆二元经济的转化过程中,在政府政策向农村倾斜的同时,应大力发展现代农业,鼓励发展乡镇企业,从而完成农村剩余劳动力的转移,建设社会主义新农村.     

An Empirical Investigation in Sustaining High‐Quality Performance

Many organizations that were once quality leaders have had challenges sustaining high‐quality performance. Although research has examined frameworks and concepts that lead to high‐quality performance, few studies examine how to sustain high‐quality performance. Sustaining performance may require additional capabilities from what it takes to achieve it. Drawing on quality management literature, organizational resilience literature, and the theory of dynamic capabilities in the strategy literature, this study empirically investigates the effects of four capabilities that help sustain high‐quality performance. The analysis shows that capabilities in improvement, innovation, sensing weak signals, and responsiveness all help sustain high‐quality performance. This suggests that what it takes to achieve high‐quality performance is different, in part, from what it takes to sustain it. The data comes from a survey of 147 manufacturing business units. The analysis shows that the relative benefits of these capabilities may depend on the level of competitive intensity and environmental uncertainty. The findings provide empirical support for a theoretical model and practical guidance for sustaining quality performance.     

奢侈品购买渠道选择动因模型的实证研究

在多种商品不断涌入网络销售的今天,作为高端市场代表的奢侈品也试图借助网络渠道进行销售,然而销售情况不甚理想,是独有的高品质特征还是消费者心理因素造成了这种结果有待探究。着重分析奢侈品购买渠道选择的动机和影响因素,构建奢侈品购买渠道选择动因模型,通过调研得到结论:求廉动机和渠道可靠性动机是消费者选择奢侈品购买渠道的主要考虑; 消费者的个性特征影响其奢侈品购买渠道的选择。企业和顾客刺激不仅影响消费者奢侈品购买渠道的选择,而且对个性特征和奢侈品购买渠道选择动机的关系具有调节作用。本研究对经营奢侈品的企业开展电子商务活动,建设奢侈品网络销售渠道具有重要指导意义。     

Time-varying coefficient models with ARMA–GARCH structures for longitudinal data analysis

Time-varying coefficient models with autoregressive and moving-average–generalized autoregressive conditional heteroscedasticity structure are proposed for examining the time-varying effects of risk factors in longitudinal studies. Compared with existing models in the literature, the proposed models give explicit patterns for the time-varying coefficients. Maximum likelihood and marginal likelihood (based on a Laplace approximation) are used to estimate the parameters in the proposed models. Simulation studies are conducted to evaluate the performance of these two estimation methods, which is measured in terms of the Kullback–Leibler divergence and the root mean square error. The marginal likelihood approach leads to the more accurate parameter estimates, although it is more computationally intensive. The proposed models are applied to the Framingham Heart Study to investigate the time-varying effects of covariates on coronary heart disease incidence. The Bayesian information criterion is used for specifying the time series structures of the coefficients of the risk factors.     

Inferences on correlation coefficients of bivariate log-normal distributions

This article considers inference on correlation coefficients of bivariate log-normal distributions. We developed generalized confidence intervals and hypothesis tests for the correlation coefficients, and extended the results to compare two independent correlations. Simulation studies show that the suggested methods work well. Two practical examples are used to illustrate the application of the proposed methods.     

Inference for Random Coefficient INAR(1) Process Based on Frequency Domain Analysis

In this article, we present the explicit expressions for the higher-order moments and cumulants of the first-order random coefficient integer-valued autoregressive (RCINAR(1)) process. The spectral and bispectral density functions are also obtained, which can characterize the RCINAR(1) process in the frequency domain. We use a frequency domain approach which is named Whittle criterion to estimate the parameters of the process. We propose a test statistic which is based on the frequency domain approach for the hypothesis test, H₀: α = 0?H₁: 0 < α < 1, where α is the mean of the random coefficient in the process. The asymptotic distribution of the test statistic is obtained. We compare the proposed test statistic with other statistics that can test serial dependence in time series of count via a typically numerical simulation, which indicates that our proposed test statistic has a good power.     

地方高校创新创业人才培养效果的结构方程模型分析——以安徽科技学院为例

开展创业教育,培养创新创业人才,是经济和社会发展的必然,也是时代赋予高校的使命。地方高校开展创业教育,应首先明确其人才培养的效果。以安徽科技学院为例,构建包含6个隐变量、21个观测变量的结构方程模型(SEM),借助AMOS7.0和SPSS15.0软件,探索地方高校当前人才培养的效果及创新创业人才素质培养的结构路径。通过对假设模型的修正,得出创新创业人才素质培养的总效应为0.48,而课堂教学和应用型人才素质培养的总效应分别为0.79和0.71,表明地方高校创新创业型人才培养的效果还未凸显,其主要原因在于潜变量课堂教学、应用型素养和创新创业素养之间缺乏明确的路径。     

基于局部积差相关系数阵的纵向数据R型聚类分析——以现代服务业为例

在信息技术快速发展的今天,对问题和现象的研究已不再局限于单纯利用截面数据或时间序列数据进行分析。与之相比,纵向数据包含更多的信息,广泛而深入地挖掘其数据中的信息对于人类认识自然、认识社会有着重要意义。通过对纵向数据结构特征的研究,提出了纵向数据变量的局部积差相关系数矩阵。该相关阵不仅可以对变量的内部结构进行分析,更为重要的是,以此为基础来计算变量间相关系数,可以从一个新的视角,更为深入地揭示变量间的相关关系,进而可以对变量施以新型聚类分析。     

理论基尼系数及其社会福利含义的讨论

 内容提要：尽管关于基尼系数的经验估计与研究异常丰富,但是对于基尼系数的理论含义一直缺乏严格的推导。本文试图从收入分布函数的定义出发,严格探讨基尼系数的理论含义和性质,以澄清一些关于基尼系数的误解。本文认为,最优的基尼系数值不可能从基尼系数的定义本身找到答案,必然牵涉到关于社会福利的价值判断。此外,一旦得到具体的收入分布函数,基尼系数的计算可以通过分布函数的参数估计来实现,因此本文最后给出了产生收入分布函数以及计算基尼系数的一种简单法则。