可持续发展与会计理论研究方法的选择

随着经济的高速增长与环境保护、社会发展的矛盾日益突出,人类提出了建立在资源、环境、经济和社会相协调基础上的可持续发展战略。这种新的发展观必然对传统会计理论及其研究方法产生冲击。在现有的各种会计理论研究方法中,社会学法正是与可持续发展要求相一致的,其必将对会计理论的发展产生深远的影响,有着广阔的应用前景。     

加强领导干部理论学习 切实提高理论学习效果

全面建设小康社会,推进社会主义现代化建设,关键在于提高党的各级领导干部的素质。而提高领导干部理论学习的效果是提高领导干部素质的必由之路。要保证领导干部理论学习的效果,首先要使领导干部从国际、国内形势和领导干部自身状况来充分认识搞好理论学习的重要意义;其次是选择正确的理论学习方法和途径,从理论学习的实践来看,集中培训、系统学习,集中面授、重点辅导,普遍号召、分层研读,施加压力、促进自学等都是行之有效的方法;最后要有保证理论学习效果的有效措施。这就要制定和完善包括领导干部脱产进修制度、中心组学习制度、干部在职自学制度、考核制度等一整套的制度体系。     

应用多媒体组合教学 提高教学质量

应用“多媒体组合教学设计原理”，改进“化学教学论”课程教学，从理论与实践结合上使教学内容、课程结构、教学方法和教学评价等实行同步改革，使教学过程中的教师、学科内容、媒体、学生等要素的组合和联系方式产生重大改变。     

文学古今演变的临界点之辨

中国文学古今演变是一个富有活力的学术命题,自复旦大学章培恒教授首倡以来,相关的学术探索新见迭出,取得了不俗的成绩.     

浅析李奎报对中国古代诗歌创作的审美风格论

“体”一词 ,是李奎报诗论最为重要的审美范畴。“体”这个概念在李奎报诗论中有两种含义 :一者 ,指“诗作法” ;二者 ,指“艺术风格”。李奎报的诗歌审美评价 ,对中国当代文学吸收外国文学遗产的过程中具有借鉴意义     

A Case Study Using Photovoice to Explore Racial and Social Identity Among Young Black Men: Implications for Social Work Research and Practice

This article describes an exploratory qualitative case study using a research method novel to social work known as Photovoice. This case study of the Photovoice process assesses its value as a community-based participatory research (CBPR) method with marginalized communities within social work research. Photovoice was used to engage young Black men as researchers into their own lived experience. Through a photographic and group participatory project, participants discussed how intersections of race, gender, and sexuality affect their lives and health. While this methodology has proliferated within public health literature, little research exists within social work. Photovoice represents a research well-aligned with core social work values of empowerment and social justice. This method offers our profession a participatory, action-oriented tool to inform practice and policy and does so in the voices of communities who often go unheard.     

A small but practically useful modification to the Hodrick–Prescott filtering: A note

The Hodrick–Prescott (HP) filtering is widely applied to decompose macroeconomic time series, such as real Gross Domestic Product, into cyclical and trend components. This paper presents a small but practically useful modification to this approach. The reason why this modified filtering is of practical use is that it provides not only identical trend estimates as the HP filtering but also extrapolations of the trend. We provide a proof based on a ridge regression representation of the modified HP filtering. This is mainly because it enhances our understanding of the approach.     

Role of stylized features in constructing better estimators

This article discusses the role played by stylized features of financial time series in constructing better estimators for the model parameters. We study in detail one such estimator for the transition probabilities of a simple regime switching model. The estimator is based on the squared autocovariances of the time series, which has been discussed in several empirical studies of economic and financial time series. The effectiveness of this estimator in improving the estimation accuracy is investigated, using both finite sample and asymptotic computations. We also report simulation results to confirm our findings and to extend our conclusions over a bigger region of the parameter space.     

Weighted simulated integrated conditional moment tests for parametric conditional distributions of stationary time series processes

In this article, we propose a weighted simulated integrated conditional moment (WSICM) test of the validity of parametric specifications of conditional distribution models for stationary time series data, by combining the weighted integrated conditional moment (ICM) test of Bierens (1984 Bierens, H. J. (1984). Model specification testing of time series regressions. Journal of Econometrics 26:323–353.[Crossref], [Web of Science ®] , [Google Scholar]) for time series regression models with the simulated ICM test of Bierens and Wang (2012 Bierens, H. J., Wang, L. (2012). Integrated conditional moment tests for parametric conditional distributions. Econometric Theory 28:328–362.[Crossref], [Web of Science ®] , [Google Scholar]) of conditional distribution models for cross-section data. To the best of our knowledge, no other consistent test for parametric conditional time series distributions has been proposed yet in the literature, despite consistency claims made by some authors.     

Robust inference for group sequential trials

For ethical reasons, group sequential trials were introduced to allow trials to stop early in the event of extreme results. Endpoints in such trials are usually mortality or irreversible morbidity. For a given endpoint, the norm is to use a single test statistic and to use that same statistic for each analysis. This approach is risky because the test statistic has to be specified before the study is unblinded, and there is loss in power if the assumptions that ensure optimality for each analysis are not met. To minimize the risk of moderate to substantial loss in power due to a suboptimal choice of a statistic, a robust method was developed for nonsequential trials. The concept is analogous to diversification of financial investments to minimize risk. The method is based on combining P values from multiple test statistics for formal inference while controlling the type I error rate at its designated value.This article evaluates the performance of 2 P value combining methods for group sequential trials. The emphasis is on time to event trials although results from less complex trials are also included. The gain or loss in power with the combination method relative to a single statistic is asymmetric in its favor. Depending on the power of each individual test, the combination method can give more power than any single test or give power that is closer to the test with the most power. The versatility of the method is that it can combine P values from different test statistics for analysis at different times. The robustness of results suggests that inference from group sequential trials can be strengthened with the use of combined tests.