论环境会计目标

文章首先分析了我国目前存在的几种关于环境会计目标的观点,然后论述了环境会计的基本目标和具体目标,认为环境会计的基本目标是提高环境效益,实现经济效益和环境效益的协调发展,具体目标是向社会主体提供有关的环境会计信息。     

改革薪酬制度 激活人力资源 提高企业竞争能力

针对有色企业现行岗位技能工资分配存在的激励不足,采取灵活多样的分配形式,通过岗位(职位)评价,突出岗位价值并按业绩定酬;引入市场工资机制,推行协议工资制;鼓励科技人员在企、事业间兼职,获取相应报酬;树立人力资本及技术成果等生产要素参与企业利润分配新观念,稳定和吸引人才,激活人力资源,提高企业的竞争能力.     

图式理论、学习策略与大学英语口语教学

本研究采用定量分析的方法,对84名天水师范学院非英语专业的学生的口语水平进行测试。根据图式理论,口语任务分为有关键词及句型提示类和无提示类,并对被试的学习策略使用情况做了调查,结果发现,口语任务有提示与无提示对学生的口语成绩有显著影响,这说明图式理论完全适用于大学英语口语教学。     

农户持续参加科普培训意愿的影响因素

持续参与科普培训对提升农户科学素质具有关键作用。基于社会认知理论,将外部环境划分为参与环境和人际环境两个维度,将农户结果期望划分为素质结果期望和收入结果期望两个维度,采用陕西省305户农户随机分层抽样调研数据,运用Probit模型对农户科普培训持续参与意愿影响因素进行实证分析。研究发现:外部环境和结果期望对农户持续参与意愿均有显著的正向影响,其中素质结果期望在参与环境、人际环境对持续参与意愿的关系中具有中介作用,收入结果期望在参与环境对持续参与意愿的关系中具有中介作用。据此提出营造良好外部环境、增强科普培训的实用性以满足农户结果期望等提升农户持续参与科普培训的建议。     

A Five-Decision Testing Procedure to Infer the Value of a Unidimensional Parameter

ABSTRACT

A statistical test can be seen as a procedure to produce a decision based on observed data, where some decisions consist of rejecting a hypothesis (yielding a significant result) and some do not, and where one controls the probability to make a wrong rejection at some prespecified significance level. Whereas traditional hypothesis testing involves only two possible decisions (to reject or not a null hypothesis), Kaiser’s directional two-sided test as well as the more recently introduced testing procedure of Jones and Tukey, each equivalent to running two one-sided tests, involve three possible decisions to infer the value of a unidimensional parameter. The latter procedure assumes that a point null hypothesis is impossible (e.g., that two treatments cannot have exactly the same effect), allowing a gain of statistical power. There are, however, situations where a point hypothesis is indeed plausible, for example, when considering hypotheses derived from Einstein’s theories. In this article, we introduce a five-decision rule testing procedure, equivalent to running a traditional two-sided test in addition to two one-sided tests, which combines the advantages of the testing procedures of Kaiser (no assumption on a point hypothesis being impossible) and Jones and Tukey (higher power), allowing for a nonnegligible (typically 20%) reduction of the sample size needed to reach a given statistical power to get a significant result, compared to the traditional approach.     

The limitations of using school league tables to inform school choice

Summary. In England, so-called 'league tables' based on examination results and test scores are published annually, ostensibly to inform parental choice of secondary schools. A crucial limitation of these tables is that the most recent published information is based on the current performance of a cohort of pupils who entered secondary schools several years earlier, whereas for choosing a school it is the future performance of the current cohort that is of interest. We show that there is substantial uncertainty in predicting such future performance and that incorporating this uncertainty leads to a situation where only a handful of schools' future performances can be separated from both the overall mean and from one another with an acceptable degree of precision. This suggests that school league tables, including value-added tables, have very little to offer as guides to school choice.     

现金股利政策与股价崩盘风险——基于股利“替代”模型和“结果”模型之辨析

股价的崩盘严重干扰着我国资本市场的健康有序发展,也损害着投资者利益和公司价值.因此,探寻防范股价崩盘风险的机制具有重要的现实意义.以2007-2013年A股上市公司作为观测样本,实证考察了上市公司现金股利政策对股价崩盘风险的影响.研究发现,现金股利分配倾向与分配水平均与股价崩盘风险显著负相关;以会计稳健性水平作为信息披露质量的替代变量进一步研究后发现,信息披露质量的提升显著增强了现金股利分配与股价崩盘风险之间的敏感性.经验研究结果表明,我国上市公司的现金股利分配是公司治理改善的结果,从而支持了股利的“结果”模型,而非“替代”模型;同时也为现金股利政策与股市风险的相关性研究提供了增量的理论成果和经验证据,研究结论对于完善上市公司的现金股利政策和防范股市风险提供了一定的借鉴意义.     

Payment by results in international development: Evidence from the first decade

Payment by results is a relatively new way of giving development aid, where a recipient's performance against pre‐agreed measures determines the amount of aid they receive. Advocates for the mechanism argue it provides donors with both a ready justification for maintaining aid budgets and better results through innovation and autonomy. It has proved popular, with most bilateral aid donors having at least experimented with the mechanism and the variety of measures stretching from individual health workers being paid for each procedure, to national governments being paid for students' test scores. However, there has not been a robust assessment of whether Payment By Results (PbR) achieves its aims for greater effectiveness. I synthesize the evidence from eight projects fully or partially funded by DFID, the recognized world leader on PbR. This represents the best evidence currently available, and is critically analysed using the leading theoretical framework that breaks each agreement into its constituent parts. I find no evidence that PbR leads to fundamentally more innovation or autonomy, with the overall range of success and failure broadly similar to other aid projects. This may partly be due to the current use of Payment by Results, with no readily identifiable examples of projects that truly meet the idealized PbR designs. Advocates of PbR may thus conclude the idea is yet to be tested. I argue PbR does not deal with the fundamental constraints that donors face, and so it is unsurprising that PbR is subject to the normal pressures that affect all aid spending.     

Will the ASA's Efforts to Improve Statistical Practice be Successful? Some Evidence to the Contrary

ABSTRACT

Recent efforts by the American Statistical Association to improve statistical practice, especially in countering the misuse and abuse of null hypothesis significance testing (NHST) and p-values, are to be welcomed. But will they be successful? The present study offers compelling evidence that this will be an extraordinarily difficult task. Dramatic citation-count data on 25 articles and books severely critical of NHST's negative impact on good science, underlining that this issue was/is well known, did nothing to stem its usage over the period 1960–2007. On the contrary, employment of NHST increased during this time. To be successful in this endeavor, as well as restoring the relevance of the statistics profession to the scientific community in the 21st century, the ASA must be prepared to dispense detailed advice. This includes specifying those situations, if they can be identified, in which the p-value plays a clearly valuable role in data analysis and interpretation. The ASA might also consider a statement that recommends abandoning the use of p-values.