公司治理对盈余质量的影响——来自中国上市公司的经验证据

公司治理理论的一个重要观点是上市公司的治理质量越高,会计盈余对投资者的决策有用性越强.使用会计盈余的信息含量作为衡量盈余质量高低的判断标准,基于南开大学中国上市公司治理指数将样本公司分为公司治理好的公司和公司治理差的公司,使用盈余一报酬模型,选取我国深、沪市2005年、2006年符合条件的上市公司为样本,运用描述性统计、回归分析等方法对公司治理与盈余质量之间的关系进行实证研究.统计结果表明,公司治理好的公司与公司治理差的公司的盈余信息含量确实存在显著差异:公司治理越好,盈余变化的反应系数越大,即盈余信息含量越高.     

不抛弃，不放弃——用读者反应理论看瓦尔特·莫瑞尔和印家厚的不同人生

读者反应理论强调以读者为中心,认为读者是文本意义的生产者,这样对文本的解读就会因人而异。利用读者反应理论的观点探讨小说《儿子与情人》和《烦恼人生》中两位男主人公——瓦尔特·莫瑞尔和印家厚所经历的人生的酸甜苦辣、喜怒哀乐,试图说明相似时代背景下演绎出的不同人生：放弃与坚持。     

公民社会语境下非政府组织回应优势分析

针对非政府组织在发展中心的理论问题,采用分析方法进行研究,政府与非政府组织都以回应公众诉求为己任,但两者回应的机制不同,非政府组织以其回应的灵活性、高效性、精准性、积聚性、内在动力性优势在不同层面以各种灵活的方式回应社会公共需求或提供准公共物品,一方面可以壮大非政府组织自身力量、促进公民社会的发展,另一方面可以鉴照政府回应机制的完善,促进以官民合作为特征的治理和善治,进而提高政府公共管理绩效和降低政府社会管理成本。     

高校贫困生认定的问题与思考

高校贫困生认定作为高校贫困生资助工作的首要环节,其准确性直接影响到高校贫困生资助的效益。通过分析现行高校贫困生认定中存在的问题及原因,对贫困生的认定工作提出了一些新的思考。     

Electricity consumption prediction with functional linear regression using spline estimators

A functional linear regression model linking observations of a functional response variable with measurements of an explanatory functional variable is considered. This model serves to analyse a real data set describing electricity consumption in Sardinia. The interest lies in predicting either oncoming weekends’ or oncoming weekdays’ consumption, provided actual weekdays’ consumption is known. A B-spline estimator of the functional parameter is used. Selected computational issues are addressed as well.     

Testing for order among K populations: theory and examples

Testing for stochastic order among K populations is a common and important problem in statistical practice. It arises in the analysis of both planned experiments and observational studies. The authors develop a new nonparametric test for order among K populations that can accommodate any stochastic ordering. The test is based on a maximally selected chi‐bar‐square statistic. The authors find its limiting distribution and use simulations to derive critical values. Three important examples are used to illustrate the applicability of the general method. The authors find that the new tests outperform the existing methods in many practical cases. The Canadian Journal of Statistics 38: 97–115; 2010 © 2009 Statistical Society of Canada     

Flexible Backup Supply and the Management of Lead‐Time Uncertainty

We consider replenishment decisions for a constant rate demand environment from a supplier with uncertain lead times. We study the potential use of a flexible backup supplier as an emergency response to accurate lead‐time information arriving at (or close after) the beginning of the demand interval and well after an original order with the stochastic lead‐time supplier has been placed. The emergency response decisions involve whether to order and how much from the flexible backup supplier, with the objective of minimizing the cost of meeting demand. We derive the optimal emergency‐response policy and clearly outline its implications on the optimized safety lead time of the original order placement and on the cost of meeting demand. We examine the impact on the use of the flexible backup supplier of factors like the arrival time of accurate lead‐time information and the response lead time of the backup supplier. We further study the potential benefits of the use of the flexible backup supplier in a dual role: as one of the two suppliers in a redundant supply system assigned to originally meet the demand and as an emergency response to later‐arriving lead‐time information. Our numerical studies illustrate the benefits from the use of the flexible backup supplier as an emergency response, but for reasonable purchase premiums and short lead times of flexible backup supply options, their use in a dual (regular and emergency response) role often leads to improved performance over safety lead‐time single and uncertain lead‐time supplier‐replenishment strategies. The benefits of the backup supply options are accentuated the higher the lead‐time uncertainty of the stochastic lead‐time supplier is.     

自主性游戏中教师回应行为调查研究

教师恰当的回应行为能够促进幼儿自主性游戏水平的逐步提高。本次研究旨在对自主性游戏中幼儿教师的回应行为现状进行质化与量化相结合的研究,通过笔者的非参与性观察和对幼儿教师的问卷及访谈,收集资料,并对数据进行统计,从回应行为的次数及回应方式、回应类型多角度进行分析。结果表明：自主性游戏中缺乏教师回应行为;幼儿教师的消极回应占据主要比重;回应行为模式化,教师无法正确把握回应的时机与方式。在此基础上,笔者提出了相关建议,以期帮助幼儿教师进一步提高在自主性游戏中的回应能力,从而提高幼儿的自主性游戏水平。     

Comparative GMM and GQL logistic regression models on hierarchical data

We often rely on the likelihood to obtain estimates of regression parameters but it is not readily available for generalized linear mixed models (GLMMs). Inferences for the regression coefficients and the covariance parameters are key in these models. We presented alternative approaches for analyzing binary data from a hierarchical structure that do not rely on any distributional assumptions: a generalized quasi-likelihood (GQL) approach and a generalized method of moments (GMM) approach. These are alternative approaches to the typical maximum-likelihood approximation approach in Statistical Analysis System (SAS) such as Laplace approximation (LAP). We examined and compared the performance of GQL and GMM approaches with multiple random effects to the LAP approach as used in PROC GLIMMIX, SAS. The GQL approach tends to produce unbiased estimates, whereas the LAP approach can lead to highly biased estimates for certain scenarios. The GQL approach produces more accurate estimates on both the regression coefficients and the covariance parameters with smaller standard errors as compared to the GMM approach. We found that both GQL and GMM approaches are less likely to result in non-convergence as opposed to the LAP approach. A simulation study was conducted and a numerical example was presented for illustrative purposes.     

Correlation coefficient of response variances in compound noise and product array experiments

In robust parameter design, a compound noise experiment has been frequently used for reducing the number of experimental runs compared to a product array experiment. However, the results obtained by the compound noise experiment and the product array experiment are often much different. This paper derives an expression of the correlation coefficient of response variances in the compound noise and the product array experiments, which gives an explanation of that difference.