现行所得税会计的变革

对所得税会计从利润表债务法到资产负债表债务法改革的各方面进行了论述，揭示出此次所得税会计改革不是简单的会计处理方法的变化，而是深层次的一次会计观念的变革。会计人员只有转变观念，才能更好地掌握资产负债表债务法。     

硒、锌、钾离子对食用菌的影响及展望

食用菌是目前极为重要的绿色食品之一,而且发现食用菌能够富集人体所必须的一些重要的微量元素。该文探讨了富集微量元素食用菌栽培过程中微量元素对食用菌生长的影响以及对人体健康的意义,同时对该方面的研究前景提出了自己的见解。     

美国股票市场的电子交易网络(下)

三、比较几家主要的ECNs 1、Instinet：成立于1969年，是最早的ECN，1987年被路透集团收购。起初参与者是NASDAQ的做市商，只有NASDAQ做市商有权进入并参与交易，以机构和大宗交易为主。现已注册为经纪公司，并发展成为了全球机构经纪人，为全球1500多个机构客户提供股票交易服务。截止到2005年10月，Instinet交易的美国股票日平均交易额1．24亿，占股票市场总交易量的27％；交易的非美国股票日交易额11．94亿美元。投资者可以通过Instinet与全球40多个股票市场相连接。Instinet是美国最大的ECNs，交易量占9家ECNs交易量的一半。     

我国铁路开行高速行邮专列技术及经济可行性探讨

首先对国内外行包运输产品进行综述,分析了我国开行高速行邮专列的可能性,并对其技术及经济可行性进行了探讨分析,最后得出我国开行高速行邮专列是可行的结论。     

Information Losses in a Dynamic Model of Credit

This paper examines dynamic information losses associated with loan terminations. We assume that the aggregated returns of current borrowers contain information about the mean returns to future borrowers. In a competitive loan market, the value of this information is not fully internalized by individual borrowers and lenders, and loan decisions fail to be first best. Introducing heterogeneous borrowers, who know their own risk characteristics better than lenders, safer borrowers are less willing to borrow when risk premia rise. As they cease borrowing, the information generated in credit markets becomes noisier and this tends to increase risk premia. The model produces alternating and persistent periods of “tight” and “loose” credit.     

公务员认知对政府绩效评价监督模式的影响

政府绩效评价的监管是发挥政府绩效评价实际效果的重要一环,监督能够保证政府绩效评价可持续性.从理论上研究监管过程的模式并将其与多发主体参与能够达到的激励效果有机结合起来,有助于促动政府绩效管理回路的闭合与完善.文章从“三权”视角出发,构建三权框架下的政府绩效评价监督模式,并指出每一种模式存在的潜在激励效果,并通过实际访谈中的数据来研究现阶段政府内部人员的认知会如何影响监督模式的生成.     

Reproducibility in Accounting Research: Views of the Research Community

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes, and consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility is common in the literature, constitutes a major problem, and receives too little attention. Most have encountered irreproducibility in the work of others (although not in their own work) but chose not to pursue their failed reproduction attempts to publication. Respondents believe irreproducibility results chiefly from career or publication incentives as well as from selective reporting of results. They also believe that practices like sharing code and data combined with stronger incentives to replicate the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those expressed in a survey by the scientific journal Nature. We conclude by discussing the implications of our findings and provide several potential paths forward for the accounting research community.     

何为生态正义——基于马克思主义哲学的思考

生态正义不是人与自然物之间的关系，亦不是以一切环境因素为中介的人与人之间的环境正义，而是以生态环境因素特别是以生态资源为中介的人与人之间的生产关系正义。在资本主义生产关系弊端日益凸显的今天，现时代的生态正义是一种生产资料公有制的生产关系；是一种能够保障劳动者在生产过程中享有平等地位，获得平等尊重的生产关系；是一种能够保障劳动者付出与回报对等的生产关系。伴随着社会物质生产力的进一步发展，以及政治、法律、思想观念等政治上层建筑和思想上层建筑的影响，生态正义表现出相对性和可变性、动态性和过程性，以及多样性等基本特征。     

改进的层次分析法对电阻率两种反演效果的评价

本文介绍了一些反演方法及国内开发的反演软件,并通过定量评价分析反演效果。对地电模型及实际情况,用两种反演方法进行反演解释,并用改进的层次分析法定量的评价两种反演效果。最后总结出了,结合地质资料,如何选取反演方法,才能正确的解释。     

Understanding Systematic Risk: A High-Frequency Approach

Based on a novel high-frequency data set for a large number of firms, I estimate the time-varying latent continuous and jump factors that explain individual stock returns. The factors are estimated using principal component analysis applied to a local volatility and jump covariance matrix. I find four stable continuous systematic factors, which can be well approximated by a market, oil, finance, and electricity portfolio, while there is only one stable jump market factor. The exposure of stocks to these risk factors and their explained variation is time-varying. The four continuous factors carry an intraday risk premium that reverses overnight.