改革以来中国贫困指数的测度与分析

贫困是一个全球性现象,世界各国政府都高度重视解决贫困问题。本文采用拟合收入分布函数的方法计算出改革以来中国城乡以及全国的绝对贫困线、绝对贫困率、相对贫困线、相对贫困率,发现改革以来我国的绝对贫困率快速下降,但目前绝对贫困形势依然不容乐观;相对贫困率则呈现出持续上升的趋势,并与相应的基尼系数变化趋势高度一致;绝对贫困率和相对贫困率的演变过程都与各个时期的经济体制改革进程存在密切的关系。     

基于SPCE3200的MP3解码的设计应用

根据SPCE3200的多媒体特性,阐述了SPCE3200中依赖的DAC硬件,运用DAC对音频数据进行数模转换的基本思想和工作原理,分析了其自带的MP3解码库的使用方法和相关函数参数配置,并较详细地论述了播放器的硬件解码的相关技术。     

What is the Relationship Between REIT Governance and Earnings Management?

The empirical corporate finance literature claims that better corporate governance constrains earnings management, while others argue that the unique legal and reporting structure of REITs may reduce the need for such internal corporate governance. Using a sample of publicly traded REITs for the 2004–2008 time period, we examine the relationships amongst corporate governance, accruals earnings management, manipulation of Funds from Operations (FFO), and real earnings management. We find that corporate governance quality is unrelated to accruals earnings management and manipulation of FFO. At first glance, the findings suggest that managers need less internal oversight because of the more transparent reporting structure of REITs. However, we document that REITs engage in significant real activities manipulation for earnings management purposes. Our empirical findings further show that corporate governance characteristics, in particular board size, independence, number of board meetings and audit committee financial expertise, are essential for constraining such activities. Finally, by focusing on a subset of REITs that act in ways which previous research has identified as more susceptible to earnings management activities, we demonstrate that good corporate governance effectively reduces accruals earnings management and manipulation of FFO for these REITs. Overall, our findings indicate that, despite the unique legal and reporting structure, REITs engage in certain forms of earnings management, and that the ability for REITs to manipulate earnings is reduced when corporate governance is more effective.     

Consumer scapegoating during a systemic product-harm crisis

Abstract

To determine how consumers respond to betrayal of their trust in brands, we surveyed 2156 consumers in nine metropolitan centres in China following the 2008 melamine contamination crisis. Drawing on psychological drivers of scapegoating and attribution theory, we investigate how early information and the perceived involvement in a multi-brand crisis and attribution factors influence scapegoat effects. The survey results reveal that the first accused brand, Sanlu, took disproportionate blame and was made a scapegoat for an industry-wide crisis. The observer/tension-discharging perspective, the ‘early information’ effect, and the contrasting roles of manufacturers and non-manufacturer parties in the supply chain in causal attributions have the most significant effect in consumer scapegoating. Study of a highly unfortunate ‘real-life experiment’ shows how a food safety scandal spills over and negatively affects attitudes and beliefs about the whole supply chain and about competing brands.     

The Need for a Marketing Reform: The Wines of the Loire Region

ABSTRACT

This article focuses on how the French wine industry and, in particular, the wine-producing Loire region in France is affected by global and domestic factors. An overview of some of the vast regulations prevailing in the French wine industry that prohibit the wine producers to compete efficiently, especially with the wines from the “new world,” is provided. A Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis is used as the tool to study the competitiveness of the French wine industry in general and the Loire region in particular. The French wine industry is too fragmented and subjected to too many controls and, as a result thereof, is not flexible enough to respond to market opportunities. French wines have the unique blend of “historical intangibles” of romance and mystery that have been part and parcel of wine for many centuries. This advantage is no longer a major competitive advantage, and the time has come to make decisions on which of the vast range of regulations are worthwhile to maintain to contribute positively to the best interests of the French wine industry.     

粮食需求预测方法述评

在国内外24篇有代表性的粮食需求预测文献基础上,文章重点对这些文献的预测时间、预测结果、预测方法、预测的地区、城乡和品种差异进行了比较分析.现有文献的3个主要特点是:首先,定性分析、时间序列模型和联立方程模型是最常见的三种方法,单方程模型和其他方法应用较少;第二,文献集中关注2010 ～2030的粮食需求预测,且在相同时间点不同文献的预测结果比较接近;第三,在预测中,少数文献关注地区差异、城乡差异或品种差异,并且同时关注3种差异的只有1篇.在对现有文献评价基础上,文章提出粮食需求预测领域应进一步深入研究的方向.     

广东省农产品出口竞争力分析

分析表明,广东省农产品出口的显性比较优势指数呈缓慢下降趋势,国际市场占有率呈稳步上升趋势,贸易竞争指数曲折中呈下降趋势。总体来看,广东省农产品整体国际竞争力不强,竞争优势有待进一步发掘。文章提出了提升广东省农产品出口竞争力的相应措施,包括：创新模式,推进出口农产品质量安全基地建设;运用比较优势,调整产业结构,增强国际竞争力;挖掘、培育长效优势品种,创建农产品出口品牌;积极开拓出口市场,推进市场多元化。     

创建具有中国特色的职业教育集团模式

今年三月，教育部提出，要把中等职业教育作为教育事业的一个战略重点，摆在更加突出的位置。在职业教育领域要树立和落实科学发展观，促进职业教育和经济社会的协调发展，促进职业教育内部的协调发展，促进职业教育和其他各类教育的协调发展。特别强调在转变办学机制方面要按照市场经济的要求，促进职业教育的开放性和多样化。江苏省无锡立信职教中心校顺应了这一形势，牵头组建了这一具有多元合作特征的职教集团，为我国职教集团的发展提供了一种新的模式。     

法治文化及其建设路径探讨

一个社会能否实现法治,先决条件之一就是这个社会有无尊崇法治的心理,是否培育起了追求法治的信念,法律制度是否完备,法律规范能否得到实施,同时也取决于人们的法律素质和法治观念。建设社会主义法治国家,不仅需要内容量化、体系完备的法律法规和完善的立法、执法、司法、法律监督制度,而且需要与现代法治国家和法治社会相适应的法治文化。“一切法律之中最重要的法律,既不是铭刻在大理石上,也不是刻在铜表上,而是铭刻在公民的内心里,它形成了国家的真正宪法。”法治文化是法治社会的重要精神支柱,是法治社会的内在动力。