通货膨胀目标制的目标标准设计比较研究

通货膨胀目标标准设计是通货膨胀目标制实施过程中一个关键性问题.不同类别的国家所选择的目标标准表现出不同特征.就目标而言,大多数国家选择是区间目标,或一个点目标,允许一定百分点的上下浮动幅度范围.目标取值都在零通货膨胀率以上.在初期阶段目标期限偏短,在通货膨胀稳定时期,目标期限有加长的倾向.大多数国家使用总CPI指数作为度量标准,可调整的CPI如核心通货膨胀指标也逐渐受到一些国家的重视.     

跟踪雷达风动误差的形成及校正方法

介绍了跟踪雷达风动误差的形成机理,分析了风动误差对坐标跟踪系统的影响,提出了利用校正电路减小测量误差提高跟踪精度的方法。     

谈可转换债券的会计确认、计量及信息披露

可转换债券作为一种衍生金融工具,在国际资本市场上已有１５０多年的历史,成为一种非常成熟的投资工具。在我国,可转换债券只在短短１０几年的发展历史,很多有关可转换债券的问题有待于人们探讨、解决。本文重点谈谈可转换债券在会计确认,计量及信息披露方面对传统会计理论的影响。以及国际上可借鉴的通行做法。     

By-Products

This paper distinguishes between by-products of the activity and those associated with changes in the demand for another jointly-produced output. It attempts to define when one or more jointly-produced outputs would be by-products of the activity and others would be produced at the margin. The conditions are explored that are necessary for one or more jointly-produced outputs to be, or behave like, by-products of the activity. These conditions are expected to help in sorting out by-products from marginally produced outputs in the preparation of cost structures for analytic work.     

“十二五”规划执行情况的分析及对“十三五”规划制定的启示

"十二五"时期作为全面建设小康社会的关键时期和深化改革开放、加快转变经济发展方式的攻坚时期,对于促进经济长期平稳较快发展发挥了重大作用。在考察和总结"十二五"规划执行情况的基础上,建议"十三五"规划制定时重点考虑以下四大方面:1.在设定指标目标值时根据不同指标的性质区分"实然"性指标和"应然"性指标,"约束性指标"目标设定体现"应然要求","预期性指标"则按照"实然状况"确定目标值;2.根据经济社会发展形势的变化和实际需要合理增减指标,并更加注重选择反映质量变化(尤其是制度质量)的指标;3.在规划执行过程中,对于相关指标的实施,在强化上级部门监督考察的同时,要将群众参与和满意度评价作为规划指标执行的重要内容;4.在未来5年乃至更长的时间内,重新思考规划制定的理论范式、根本逻辑和话语体系,并选择合理的方向和目标。     

Do Joint Audits Improve or Impair Audit Quality?

Conventional wisdom holds that joint audits would improve audit quality by enhancing audit evidence precision because “Two heads are better than one.” Our paper challenges this wisdom. We show that joint audits by one big firm and one small firm may impair audit quality, because, in that situation, joint audits induce a free‐riding problem between audit firms and reduce audit evidence precision. We further derive a set of empirically testable predictions comparing audit evidence precision and audit fees under joint and single audits. This paper, the first theoretical study of joint audits, contributes to a better understanding of the economic consequences of joint audits on audit quality.     

Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry

Corporate social responsibility (CSR) has become a popular topic, as related research saliently suggests that CSR reporting has positive impacts, including improving corporate reputation, achieving employee trust, and enhancing customers' satisfaction. Consequently, in the past few years, companies have increasingly begun to report their CSR initiative outcomes, while the majority struggles to adopt similar initiatives. The research presented herein investigates motivations and barriers for reporting CSR outcomes by providing evidence from airline companies to investigate this disparity. Data collected through survey and confirmatory interviews indicates that respondents believe that government is the most important reader (or customer) of CSR reports. Similar to other industries, CSR reporting's major motivations are related to reputation and brand value, employees' CSR awareness, communication with stakeholders, management systems, management culture, market share, and transparency with the government. An enhanced understanding of related barriers and motivators should assist policymakers and company executives in their strategic decision-making regarding CSR reporting, thereby contributing to advancement toward sustainability.     

Planning in feasible region by two-stage target-setting DEA methods: An application in green supply chain management of public transportation service providers

To meet green supply chain management’s requirements of a company and its transportation service providers (TSPs), it is essential to set clear, achievable, and realistic targets. This paper proposes two data envelopment analysis (DEA) approaches to find targets for two-stage network structures. The objective of proposed approaches is to plan in feasible region. The feasible region specifies bounds to ensure targets are within current operational capacity of TSPs. Applying the approaches to set targets for 24 TSPs lead to different results. However, proposed models ensure that the TSPs would be efficient in their current capacity.     

创业者外部关系构建与初创企业创新绩效:机会能力视角

基于开放式创新理论，探讨创业者外部关系构建、二元机会能力与初创企业创新三者间关系，并利用对大学生创业者的调查数据进行实证分析。研究结果表明：外部关系构建与初创企业创新绩效之间呈倒U型关系；外部关系构建正向影响创业者探索性机会能力，但对创业者利用性机会能力的影响呈倒U型；利用性机会能力对初创企业创新绩效具有倒U型影响，而探索性机会能力对初创企业创新绩效具有线性正向影响。研究结论肯定了外部关系与创业者机会能力对于提升初创企业创新绩效的重要作用，可为大学生创业创新提供实践参考。     

Advancing the evidence base for public policies impacting on dietary behaviour,physical activity and sedentary behaviour in Europe: The Policy Evaluation Network promoting a multidisciplinary approach

Non-communicable diseases (NCDs) are the leading cause of global mortality. As the social and economic costs of NCDs have escalated, action is needed to tackle important causes of many NCD’s: low physical activity levels and unhealthy dietary behaviours. As these behaviours are driven by upstream factors, successful policy interventions are required that encourage healthy dietary behaviours, improve physical activity levels and reduce sedentary behaviours of entire populations. However, to date, no systematic research on the implementation and evaluation of policy interventions related to these health behaviours has been conducted across Europe. Consequently, no information on the merit, gaps, worth or utility of cross-European policy interventions is available, and no guidance or recommendations on how to enhance this knowledge across European countries exists. As part of the Joint Programming Initiative “A Healthy Diet for a Healthy Life” (JPI HDHL), 28 research institutes from seven European countries and New Zealand have combined their expertise to form the Policy Evaluation Network (PEN). PEN’s aim is to advance tools to identify, evaluate, implement and benchmark policies designed to directly or indirectly target dietary behaviours, physical activity, and sedentary behaviour in Europe, as well as to understand how these policies increase or decrease health inequalities. Using well-defined evaluation principles and methods, PEN will examine the content, implementation and impact of policies addressing dietary behaviour, physical activity levels and sedentary behaviour across Europe. It will realise the first steps in a bespoke health policy monitoring and surveillance system for Europe, and refine our knowledge of appropriate research designs and methods for the quantification of policy impact. It will contribute to our understanding of how to achieve successful transnational policy implementation and monitoring of these policies in different cultural, demographic or socioeconomic settings. PEN will consider equity and diversity aspects to ensure that policy actions are inclusive and culturally sensitive. Finally, based on three policy cases, PEN will illustrate how best to evaluate the implementation and impact of such policies in order to yield healthy diets and activity patterns that result in healthier lives for all European citizens.