公司治理、审计风险与审计定价——基于CCGINK的经验证据

本文采用南开大学公司治理研究中心发表在2004年<管理世界>第二期的论文中公布的2002年度"中国上市公司治理100佳"的公司治理指数作为公司治理质量的替代变量,以"100佳"中的55家2001年至2004年的数据作为研究对象,采用多元回归方法,分析公司治理指数、审计风险、审计师规模与审计定价的关系.结果发现,公司治理指数越高,审计定价越低;随着公司治理指数提高.国际四大和本土五大明显降低了审计定价,而本土次五大的审计定价却没有明显下降,说明审计定价受到公司治理风险影响,国际四大及本土五大对源于公司内部治理的风险更加敏感.原因可能是大型事务所运用了风险导向审计模式,在争取到优质客户后,采取了合理的风险定价策略,以保持优质客户.上述发现对大型审计师获得审计收费声誉溢价的观点做了局部修正.     

Precise large deviations of aggregate claims in a risk model with size dependence and non stationary arrivals

Consider a risk model with claims of heavy tails for non stationary arrival processes that satisfy a large-deviation principle. Assume that the claim sizes and interarrival times form a sequence of random pairs, with each pair obeying a dependence structure via the conditional distribution of the interarrival time given the subsequent claim size being large, and then a precise large-deviation formula of the aggregate amount of claims is obtained.     

Large courts,small justice!: The inefficiency and the optimal structure of the Italian justice sector

An important problem in the public sector, given the lack of output prices and exit decisions to sanction inefficient units, is finding the optimal industry structure. We apply a novel approach to Italian courts of justice, a typical example of a small sector in the public domain but with important effects on economic agents׳ behavior, firm size, FDI, and on the overall economy. The suggested approach enables us to break down the aggregate court inefficiency into different sources and to investigate the optimal structure of the justice sector. Results show that technical inefficiency (lack of best practice) accounts for more than one third (38%) of total inefficiency, while size inefficiency (courts that are too big) is about 22–25%. The remaining inefficiency is represented by a sub-optimal allocation of inputs (30–40%). If reallocation is confined to macroregional or regional borders, then technical and size inefficiencies increase in relative terms compared to reallocation inefficiency. We suggest that, together with reallocating inputs by merging smaller courts, a complementary set of policy interventions would be to adopt best practices and split larger courts.     

当代苗族人口发展状况探析

在借助史料扼要陈述苗族源流及其地域分布演变的基础上,通过整理和计算当代苗族人口的相关资料和数据,对这一少数民族人口的地域分布、数量、文化素质、结构进行考察分析,以期深化对苗族人口的研究,并为促进苗族人口发展提供依据或参考。     

论农地经营的规模——以安徽繁昌调研为基础的讨论

本文以安徽繁昌调研为基础,讨论了土地经营规模与劳动投入和粮食产量的关系。以此讨论为基础,文章认为,在未来相当长的一个时期,中国小农经营将不仅是被迫的选择,而且也应该是主动的选择。当前全国各级地方政府正在力推正规化、大规模的土地流转,竭力引进外来资本,这对于粮食生产、农民增收、农村基本秩序维护,都将造成严重不利的后果。国家应限制资本下乡,限制大规模、正规化的土地流转。     

基于发展方程的人口系统预测和分析

针对我国人口现状,采用微分方程模型对人口总量、老年人口数量和老龄化指数进行了预测,预测结果表明人口总量和老年人口数在短期内都在不断增长,老年人口占人口总数的比重也在不断提高,该结果符合目前人口发展趋势,可以为相关人口政策的制定提供有力的数据支持。     

A comparison of the independent-samples t-test and the paired-samples t-test when the observations are nonnegatively correlated pairs

An account of the behavior of the independent-samples t-test when applied to homoschedastic bivariate normal data is presented, and a comparison is made with the paired-samples t-test. Since the significance level is not violated when applying the independent-samples t-test to data which consist of positively correlated pairs and since the estimate of the variance is based on a larger number of ‘degrees of freedom’, the results suggest that when the sample size is small, one should not worry much about the possible existence of weak positive correlation. One may do better, powerwise, to ignore such correlation and use the independent-samples t-test, as though the samples were independent.     

陈平在楚汉战争中的作用

陈平在楚汉战争中的作用朱顺玲陈平，阳武户牖（河南原阳县西北）人。秦末大起义时，初投魏玉咎，因说魏王不听，又受人排挤而离去。接着投奔项羽，任都尉。公元前２０５年三月投汉王刘邦，任护军都尉。在公元前２０６年──公元前２０２年的楚汉战争中，刘邦最后打败了项...     

On the Oversized Problem of Dickey–Fuller-Type Tests with GARCH Errors

This article examines the finite-sample size of a class of Dickey–Fuller-type tests in the presence of GARCH errors, with and without the influence of initial conditions of the underlying simulated path. Oversizing is observed for all tests when the GARCH process is nearly degenerate and the volatility parameter is large, but the degree of size distortion varies across tests and is contingent on the initial condition. The result due to the initial effect is linked to the size distortion caused by a sequence of small downward variance breaks arising in the early stage of the underlying process.     

A conservative Sample size for the comparison of several proportions

In many experimental situations we need to test the hypothesis concerning the equality of parameters of two or more binomial populations. Of special interest is the knowledge of the sample sizes needed to detect certain differences among the parameters, for a specified power, and at a given level of significance. Al-Bayyati (1971) derived a rule of thumb for a quick calculation of the sample size needed to compare two binomial parameters. The rule is defined in terms of the difference desired to be detected between the two parameters.

In this paper, we introduce a generalization of Al-Bayyatifs rule to several independent proportions. The generalized rule gives a conservative estimate of the sample size needed to achieve a specified power in detecting certain differences among the binomial parameters at a given level of significance. The method is illustrated with an example