The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam

Previous studies have established that firms’ effectiveness can differ based on the differences among directors within a board, and between boards. However, studies have yet to establish the effectiveness of the diverse attributes of the board on firms’ quality of earnings in an emerging market setting such as Vietnam. This study investigates the effect of board diversity on earnings quality in a sample of Vietnamese listed firms. The two dimensions of board diversity measures in this study cover a wide range of structural and demographic attributes of board of directors, using a diversity‐of‐boards index (dissimilarities among firm boards, i.e., board structure) and a diversity‐in‐boards index (dissimilarities among directors within a board, i.e., demographic attributes of board members). Earnings quality is an aggregate measure compiled from four accounting‐based measures of earnings quality: accruals quality, earnings persistence, earnings predictability and earnings smoothness. We find a significant, positive linear relationship between diversity of boards and earnings quality, while the relationship between diversity in boards and earnings quality is non‐linear, with a U‐shaped curve.     

GPT3模型计算中国大陆对流层天顶延迟精度分析

为了评估GPT3模型计算中国大陆对流层延迟改正的精度和可靠性,利用2017-2018年欧洲中期天气预报中心的ERA-Interim大气廓线资料和中国地震局提供的陆态网对对流层延迟产品进行了对比验证分析。结果表明,在中国大陆,GPT3-ZTD模型值的年均偏差(Bias)小于0.6 cm,均方根误差(RMSE)优于3.53 cm。ZTD模型值的精度总体呈现出从中国西北(RMSE3 cm)到东南地区(RMSE5 cm)逐渐降低的趋势;在中国东南地区,GPT3模型低估了对流层天顶延迟,其量级处于-2.0～0.5 cm。ZTD模型值的精度与测站高程呈非线性相关,随着高程增加而精度不断提升。此外,GPT3-ZTD的精度具有明显季节性变化,RMSE基本维持在1～6 cm,ZTD模型值精度的季节性变化与大气中水气含量和变化剧烈程度相关。GPT3模型对中国大陆的对流层天顶延迟计算有较好的精度和可靠性,可为中国大陆对流层延迟改正建模提供一定参考。     

WIC Participation and Relative Quality of Household Food Purchases: Evidence from FoodAPS

We examine the effect of the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) on the quality of household food purchases using the National Household Food Acquisition and Purchase Survey (FoodAPS) and propensity score matching. A healthy purchasing index (HPI) is used to measure nutritional quality of household food purchases. WIC foods explain the improvement in quality of food purchases, not self‐selection of more nutrition‐conscious households into the program. The improvement in purchase quality was driven entirely by WIC participating households who redeemed WIC foods during the interview week. There was no significant difference between WIC participants who did not redeem WIC foods and eligible nonparticipants. In this sample, there is no evidence that lack of access to clinics has adverse effects on participation nor is there evidence that HPI depends on supermarket access. A supervised machine learning process supports our main conclusion on the importance of WIC foods.     

QM在SAP R/3系统中的运行原理

SAP公司,在中国企业管理界来说绝对不会陌生,SAP可以说是ERP的代名词。SAP公司的R/3系统凭借其自身系统的完美性、极高的成功率,令无数企业爱不释手,但其不匪的身价却又使企业有可望而不可求之感。SAPR/3系统是由SD模块、FI模块、CO模块等组成的企业资源管理系统,且每一个模块都在系统中发挥极其重要的作用。     

浅谈贯通培养项目基础教育阶段和谐师生关系的构建

和谐师生关系是一种较为民主的师生关系,通过班主任和学生之间的心灵沟通和思想交流,实现师生之间人格魅力的互相影响,实现师生双方的和谐发展,以取得较好的教育效果。在贯通培养项目基础教育阶段,能否成功地开展教育,师生关系是一个十分重要的影响因素。哈贝马斯的交往行为理论对和谐师生关系的建立具有一定的启示意义。本文分析了贯通培养项目基础教育阶段和谐师生关系构建的重要性,和谐师生关系的实现需要班主任和学生形成精神交往,通过交流进行互动,实现互相理解。具体交往方式有三种,即分享、对话和理解。在此基础上,提出构建"亦师亦友型师生关系模式"的基本要点。     

基于贯通综合素养成绩评价基础上的贯通素养教育

我校自2015年开始实施高端技术技能人才贯通培养项目,到今年已经进入第四个招生季。贯通培养项目基础教育阶段财贸素养教育的实施逐渐成为这个项目的关注点。本文通过实证研究,对2015级、2016级及2017级三届贯通学生素养教育的实施和素养成绩的评价进行深入研究,探索出我校贯通培养项目基础教育阶段实施财贸素养教育的教育主题、教育实施体系以及方法和途径。     

综放面沿空掘巷窄煤柱破坏规律研究

煤矿综放面窄煤柱尺寸较小,并且受到采动影响,往往产生较大的变形和移动,其破坏规律异常复杂。以某矿13278工作面为例,应用三维有限差分计算软件FLAC3D分析运料巷围岩及煤柱在工作面倾向、走向方向的破坏特征,得出该工作面生产过程中需要加强支护,防止出现安全事故。     

Measurement of Quality of Life and Well‐Being in France: The Drivers of Subjective Well‐Being

Ever since the publication of the Stiglitz Report, France has been heavily involved in the measurement of well‐being. The French Statistical Institute (INSEE) has expanded the scope of its existing surveys. It has also launched an innovative experimental survey which, drawing upon a single statistical source, aims for the first time to explore the different dimensions of both objective and subjective quality of life, as highlighted in the Stiglitz Report. It allows us to study, at the individual level, correlations between these dimensions and the accumulation of deprivations. It has enabled us to better understand the links between determinants generally referred to as objective dimensions of quality of life (such as health or education) and subjective well‐being. This information is of paramount importance for policy makers who cannot act directly on the level of people's satisfaction but can only act upon the levers of objective dimensions. This paper presents the main findings of the experimental survey.     

3S技术在国家重点建设工程项目中的应用——以京沪高铁项目(天津段)为例

3S技术是测量技术发展史的一次重大突破,给测量领域带来了新的生命力,并已推广应用在国家基础建设的各个方面。本文以京沪高铁天津段这样的国家重点建设工程项目为例,介绍了3S技术在该项目从土地规划到建设运营方面的应用。     

Does Human Capital Protect Workers against Exogenous Shocks? Evidence from Panel Data on South Africa during the 2008‐2009 Crisis

The financial and economic crisis of 2008 and 2009 took a heavy toll on the South African economy. The economy contracted for the first time since 1998 and entered recession during the fourth quarter of 2008. The gross domestic product contraction was soon transmitted to the labour market. Between the second quarters of 2008 and 2009, employment fell by 3.8%. However, not all individuals were hit with the same intensity. Using panel data from a quarterly labour force survey unique in the African context, we find that human capital (i.e. education as years of schooling and workforce experience) provided a buffer against the shock. After controlling for observable characteristics, education and experience showed the potential to entirely offset the effect of the recession on the likelihood of employment. This has important policy implications, as it strengthens the case for strategic investments in human capital and helps identify the unskilled as having the greatest need for social safety net interventions during a recession.