事项会计理论:中国研究现状述评

事项会计理论首先由美国学者Sorter于上个世纪六十年代末年提出的,其目的是对传统会计进行彻底的改造。本文首先回顾了国内对这一领域的研究成果,然后做简要评价与展望,以期引起我国会计理论界对这一新领域的更多关注。     

公司发行可转换债券融资的动机分析

公司使用可转换债券筹集外部资金既是作为普通债券的替代,增加转换特性来降低利息率从而保持现金流量,也是转换条款建立“延迟股权”,通过转换,以高于现行股票的价格出售。本文研究发现,公司发行可转换债券是为了减少由于股东和管理者以及股东和债权人之间冲突所引起的代理成本;为了降低由发行普通债券带来的高额预期财务危机成本和普通股发行中经常出现的严重负面公告效应;以及在投资者和管理者对公司面临的风险认识不同时,使其价值不易受公司风险变化的影响。     

Perpetual youth and endogenous labor supply: A problem and a possible solution

In the “perpetual youth” overlapping-generations model of Blanchard and Yaari, if leisure is a “normal” good then some agents will have negative labor supply. We suggest a solution to this problem by using a modified version of Greenwood, Hercowitz and Huffman’s utility function. The modification incorporates real money balances, so that the model may be used to analyze monetary as well as fiscal policy. In a Walrasian version of the economy, we show that increased government debt and increased government spending raise the interest rate and lower output, while an open-market operation to increase the money supply lowers the interest rate and raises output.     

基于会计目标的“事项会计”

信息技术已经给社会、经济带来了巨大的变化,“决策有用观“普遍被人们所接受,但构筑于价值法基础上的财务会计强调货币计量和报表揭示,只能履行受托责任。信息需求的多样性已经完全超出了现行会计界定的范围,也超出了现行会计信息的容量。本文从会计目标与“事项会计“的关系入手进行了分析,认为只有事项会计才能实现“委托责任观“与“决策有用观“的统一。     

Optimal investment decisions when time-horizon is uncertain

Many investors do not know with certainty when their portfolio will be liquidated. Should their portfolio selection be influenced by the uncertainty of exit time? In order to answer this question, we consider a suitable extension of the familiar optimal investment problem of Merton [Merton, R.C., 1971. Optimal consumption and portfolio rules in a continuous-time model. Journal of Economic Theory 3, 373–413], where we allow the conditional distribution function of an agent’s time-horizon to be stochastic and correlated to returns on risky securities. In contrast to existing literature, which has focused on an independent time-horizon, we show that the portfolio decision is affected.     

Network process analysis: An event-based approach to study business network dynamics

To develop business, managers need to understand the dynamic nature of the business networks in which their company operates. Qualitative process research offers a promising methodology to deliver that understanding but does not yet provide elaborate analysis methods applicable to business network research. We therefore introduce an event based analysis strategy developed to study processes in business networks. Employing a longitudinal case on a paper trader's internationalization process in a network context as an experimental arena, we propose three tools for process analysis. First, a research steering wheel that combines both retrospective and real time event analysis; second, an analytical scheme comprising influencing factors, critical events and consequent change; and third, an event trajectory that unfolds process patterns. The proposed strategy offers a viable alternative to social network analysis, network pictures and narrative analysis with which to study network change and dynamics. Elaborating events from a moderate constructivist perspective, it enables the researcher to trace and understand processes beyond mere structural change, and to capture their evolution in a multilayered network context. We evaluate the strengths and weaknesses of the methodology and discuss its relevance for research and practice.     

重大社会环境事件与人口健康的实证分析和思考——“事件人口学”在我国的创建和完善发展

社会发展进程中,自然和社会环境的重大改变会对人口数量和结构产生近期和远期效果,其对人口健康的影响效应则有更多证据。对重大社会环境事件的定义、基于重大社会环境事件的人口与健康研究的主要发现和存在问题进行了系统的梳理分析,并概要介绍了相关的研究,发现重大社会环境事件作为一种外生冲击和自然实验,为开展人口与健康的因果关系和相关关系等都提供了独特的研究机会和范式,有效弥补了已有人口与健康研究方法学的不足,也使得我们可以更加理性看待重大社会环境事件对人口与健康影响的"双面效应"。在全球化视角下加强基于重大社会环境事件的人口与健康研究,将为制定促进人口健康与社会政策提供重要参考,并以此为线索,可进一步拓展重大社会环境事件与人口数量、结构、分布、变动等人口效应的影响,进而建立事件人口学的研究体系、方法和内容。     

Residents' Participation in Events,Events Image,and Destination Image: A Correspondence Analysis

The Algarve, the most renowned Portuguese destination, is usually associated with its main tourist product, sun and beach. In 2007, the Portuguese government launched a program of events called Allgarve, intending to reposition the destination image. Conceived from the tourists' perspective, the Allgarve program was not initially welcomed by residents. Based on data from 384 questionnaires applied to residents in the region, this study examines the dimensions of the Algarve image and the Allgarve image, and shows how participation in Allgarve events is affecting both. The conclusions from this study reinforce the relevance of residents' participation in events in supporting repositioning strategies of a destination image.     

药物经济学研究中离散事件仿真模型应用简介

本文对离散事件仿真模型的基本思想和内容、运算模型的常用软件进行了介绍,并分析和展示了一个基于该模型的药物经济学研究案例。     

Prudent expectations equilibrium in economies with uncertain delivery

In an economy with private information, we introduce the notion of objects of choice as lists of bundles out of which the market selects one for delivery. This leads to an extension of the model of Arrow–Debreu that is used to study trade ex ante with private state verification. Under the assumption that agents are prudent, equilibrium is characterized by the fact that agents consume bundles with the same utility in states that they do not distinguish. This is a weaker condition than the restriction of equal consumption imposed by Radner (Econometrica 36(1), 31–58, 1968), therefore, some no trade situations are avoided and the efficiency of trade increases.