农业院校促进乡镇经济发展的个案研究

在知识就是第一生产力的今天，乡镇经济的发展已不仅是地方政府、乡镇企业的责任，农业院校在履行其育人、科研功能的同时，更应该发挥其服务社会的功能，为乡镇、县域经济的发展起到巨大的带动、推进作用。文章以位于吉林市昌邑区左家镇的吉林农业科技学院为例，分析农业院校在自身发展壮大的同时对所在地方经济的促进作用，将有高等教育辐射的左家镇与没有高等教育辐射的土门岭镇在人均收入、农林牧渔各项产值等方面进行比较，用翔实、准确的数字表明：农业院校是促进乡镇经济快速发展的主力军。     

Bank Monitoring and Environmental Risk

Abstract:  Loan announcement effects for 152 Canadian companies are examined to investigate the efficiency of monitoring by banks facing lender environmental liability. Market reaction to the announcement of bank debt to 'environmental' firms is more positive and significant than for 'non-environmental' firms and, for firms in industries with a higher likelihood of experiencing spill events, is more positive and significant, reinforcing earlier results that establish a relationship between specific loan/borrower characteristics and announcement period excess returns and providing further evidence on the 'uniqueness' of bank loans by demonstrating the superior ability of banks to monitor corporate borrowers exposed to environmental liability.     

Sanov meets Cramér again

We introduce a new method for proving large-deviation principles (LDPs). This method amounts to "mixing" a collection of LDPs with a sequence of probability measures that obeys itself an LDP. As an illustration, we construct from empirical measures a sequence of capacity-valued maps that can be considered as an indexed collection of LDPs. The index 1 coincides with Sanov's theorem. By taking a Poisson mixture we establish a new connection with Cramér's theorem.     

Nonparametric estimation of distribution functions

Summary Using Silverman and Young’s (1987) idea of rescaling a rescaled smoothed empirical distribution function is defined and investigated when the smoothing parameter depends on the data. The rescaled smoothed estimator is shown to be often better than the commonly used ordinary smoothed estimator.     

Foreign debt and economic growth

This paper empirically examines the relationship between government foreign debt and the growth rate of per capita GDP based on a total sample of 77 countries, as well as sub‐samples of various regions. Cross‐sectional estimates of the coefficient of foreign debt based on the total sample have a negative sign, but are not always statistically significant. Available data from African countries indicate that foreign debt and the growth rate of per capita GDP were negatively related at a high level of significance. For industrialized and Latin American sub‐samples, this relationship is negative but statistically insignificant. The sub‐sample Asian and other developing countries show a positive but insignificant relationship. JEL classification: F34, H6, O23.     

Testing for abnormal security-price performance under conditions of event-period uncertainty

This paper examines an event study test procedure based on cumulative average residuals (CARs) and a boundary-crossing probability for Brownian motion. The boundary-crossing test procedure is designed to detect abnormal security-price performance under conditions of event-period uncertainty. Simulations with daily security-return data show that the boundary-crossing test is well specified under the null hypothesis and has good power properties under the alternative hypothesis of abnormal security-price performance distributed over an event period of uncertain length.     

论中国加入WTO后会计理论研究的视点选择

中国加入WTO后,必将对现行会计体系产生一定的影响。因此,现阶段我国会计理论研究的视点为:会计规范体系的完善与会计信息效度的提高,会计管理职能的强化与会计监督责任的履行,会计服务市场的开拓与同业竞争实力的提升,知识产权保护观念的增强与无形资产核算范围的扩展,资源环境保护意识的强化与社会责任会计信息的适量运用,网上交易方式的普遍推行与会计信息传递媒介的创新。     

制度运行机制研究

加入WTO以后，我国面临的最大的挑战是制度创新的挑战，而制度运行机制的创新又是创新的重要组成部分。长期以来，我国各项制度不完善主要表现在运行机制的不完善，因此，要加强制度运行机制的研究和建设。文章提出了制度运行机制的实现形式。     

ESA理论在大学英语精读教学中的运用

在大学英语阅读教学中引入英国英语教学专家杰里米·哈默（Jeremy Harmer）的ESA教学模式的三要素（投入-Engage、学习-Study和运用-Activate），通过它们之间顺序的不断变换，创造出多样的教学模式，有效地将传统的以教师课堂讲授为主的活动模式转变为在教师指导下以学生为主体的教学模式，并取得了很好的课堂教学效果。     

基于我国彩电企业多元化战略的实证研究

文章从实证的角度，对我国彩电企业多元化发展战略与公司绩效之间的相关性进行研究，结果显示，企业总体多元化程度与资产回报率、销售利润率和净资产回报率的相关系数为负值，即多元化程度越高的彩电企业，其公司绩效越差。针对目前我国彩电企业盲目实施多元化战略的误区，文章提出了相关对策及建议。