Contracting and Reporting Conservatism around a Change in Fiduciary Duties*

We exploit an influential 1991 Delaware court ruling to examine simultaneously two types of conservatism that play important roles in resolving creditor–owner agency conflicts: contracting conservatism and reporting conservatism. The ruling expanded managerial fiduciary duties in favor of creditors for Delaware-incorporated firms in the vicinity of insolvency. In those firms, following the ruling, debt contracts are less likely to include conservative adjustments to accounting numbers used for covenant compliance (i.e., contracting conservatism decreases), while public financial reporting becomes more conservative (i.e., reporting conservatism increases). The decrease in contracting conservatism is concentrated in firms that exhibit a greater increase in reporting conservatism, suggesting that reporting conservatism is more cost-effective in resolving agency conflicts. In addition, the substitution effect is more pronounced in firms facing greater business uncertainty and firms with greater board independence.     

新会计准则下政府补助会计税务处理及其对研发加计扣除的影响

新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。     

Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18

This research examines intransigence in accounting systems. Using historical research methods and archival sources, it explores intransigence in the Royal Army Medical Corps’ accounting systems in the context of the incidence of shell shock among British Army soldiers fighting at the battlefront during the First World War. The Army did not recognise shell shock as a medical condition and made few changes to its medical accounting systems for soldiers with shell shock. The four factors of system stability of the AGIL scheme (adaptation, goal attainment, integration, latency) are used to understand the limited medical accounting response to shell shock. This research indicates that in addition to historical and internal political reasons for intransigence, intransigence will occur unless a factor in the AGIL scheme is sufficiently impaired to make the accounting system unstable and force system change. This research finding has contemporary relevance, explaining accounting intransigence in response to issues of social concern.     

Host Country National Employees’ Prosocial Behavior toward Expatriates in Foreign Subsidiaries: A Common Ingroup Identity Model Perspective

Social categorization is predominately assumed to have negative effects on the prosocial behavior of host country national (HCN) employees toward expatriates in foreign subsidiaries. Challenging this assumption, I draw on the common ingroup identity model to propose that dual identity – simultaneous identification with membership in a subgroup and in a superordinate group – reduces HCNs’ intergroup biases and facilitates prosocial behavior. More specifically, I hypothesize that HCNs’ organizational identity has a moderating effect on the positive relationship between HCNs’ expatriate outgroup categorization and dual identity, such that this relationship is weaker when organizational identity is low. Furthermore, I hypothesize that dual identity mediates the relationship between expatriate outgroup categorization and two prosocial behaviors: information sharing and affiliative citizenship behavior. Results from the data collected from 1,290 HCN employees in Japan provide support for these hypotheses and the moderated mediation model.     

医院会计信息化背景下财务人员的内部培训研究

论文对当前会计信息化前景作用下,医院对其财务工作人员所实施的内部培训予以充分的研究,并对实施此项培训的原因进行了相应的探究,进而提出了针对性的相关措施,以提升医院内部培训的有效性,证明其所具有的合理性以及现实性意义。     

分布式电动汽车充电桩信息安全防护技术研究与实现

论文对分布式电动汽车充电桩信息安全防护技术进行研究,分析充电桩信息安全防护技术应用,注重提高防护技术应用可行性与安全性。对分布式电动汽车充电桩通行特点进行分析,探究信息安全防护方案。     

PPP项目财务管理与会计核算分析

随着我国经济进步与快速发展,PPP项目在社会发展中的作用越来越明显,对于PPP项目来说,其已经在水利、交通以及水利等项目的应用中取得了巨大的优势,而且其也是我国城市建设与城市经济发展中非常重要的项目工程。基于此,论文先介绍了PPP项目的形成与国家政策的支持,阐述PPP项目的具体概念,分析PPP项目对财务管理与会计核算的作用,提出完善PPP项目会计核算工作的相关建议以及PPP项目公司各个阶段的会计核算分析。     

How the Internet Promotes China's Exports: A Firm‐level Perspective

The development of information and communications technology (ICT), particularly the Internet, has reduced trade costs. However, it remains unclear whether these reduced costs are reflected in the “extensive margins” of firms’ exports (which refer to the probability of firms exporting) or the “intensive margins” (which refer to the value of firms’ export). To test this, we used the concepts of information cost and binary margins, an augmented trade model of firm heterogeneity, a two‐stage Heckman estimation, and data from the World Bank Enterprise Survey of Chinese firms in 2012. The results revealed that reduced trade costs from the use of ICT were positively related to extensive margins but that the connection with intensive margins was not significant. The results lead to the conclusion that reduced information costs related to a firm's exporting behavior were primarily reflected in variable trade costs. This study offers theoretical and empirical evidence for China's policies towards the Internet, which are relevant for the export of manufactured goods. The government should encourage the use of ICT to enhance firms’ export opportunities while facing current trade policy uncertainty.     

信息技术产业创新发展的演化复杂路径研究

信息技术产业创新发展的研究具有现实意义。通过文献研究建立信息技术产业创新演化复杂系统研究框架，汇总认知角度的创新层次、产业演化以及演化研究工具和方法等相关研究情况，认为应重视动态、演化和复杂系统的特点，政府介入推动自组织网络的高效率演化和发展，促进网络化学习，避免低端依赖，促进创新效率。创新系统研究应包含认知领域的相关成果，利用演化计算和机器学习方法构建模型，提升对真实行为的模拟仿真和解释能力。     

时空大数据支持的土地储备智能决策体系与应用研究

研究目的:设计土地储备智能决策体系,将土地储备决策环节进行科学化、定量化和模型化,为政府合理开展土地储备提供决策依据。研究方法:遵循科学性、实用性、先进性、开放性原则,以数据为驱动,人工智能为核心,通过基于Hadoop/Spark的大数据处理技术、多源异构数据融合技术、智能决策模型集对多源时空大数据挖掘分析。研究结果:提出了土地储备智能决策体系,研究了一套面向土地储备的决策方法集,实现对现状条件的精准刻画,对土地储备规模、结构、时序等内容的科学决策;在此基础上,研发了智能决策支持平台,将数据资源共享、现状条件评估、智能决策专题等功能集成,构建土地储备智能决策"一张图",并实现平台的自我学习和更新。研究结论:应用于宁波市实例验证,该体系有效地促进了土地储备科学智慧决策,对优化土地资源配置具有参考意义。