大股东资金占用与盈余管理

本文以深沪两市2000-2002年所有A股公司作为样本,研究了大股东的资金侵占与上市公司盈余管理的关系。实证结果表明,大股东及其附属公司对上市公司的资金侵占越严重,上市公司进行盈余管理的程度越高,说明大股东的资金占用不仅可能影响上市公司的经营业绩,还会降低上市公司会计信息质量。     

韩国利用外资的特点及启示

韩国在金融危机前,实施外向型经济发展战略,使其经济迅速发展,而外资在其中的作用是巨大的,它缩短了韩国实现现代化的过程,仅20多年韩国就跃入新兴工业化国家的行列。但是,韩国在利用外资中以贷款为主,尤其是以商业贷款为主,这使其外债不断增加,最终给韩国的经济造成重大影响。金融危机后,韩国及时调整利用外资的政策,使其经济不断走向正轨。     

东北亚地区物流合作的前景

本文认为,20世纪80年代以来,东北亚各国相互间贸易和投资规模的不断扩大及向纵深发展,有力地推动了本地区物流服务贸易的发展,特别是中、日、韩三国积极参与经济全球化进程,产业结构不断调整升级,迅速发展成全球制造业中心,成为世界物流合作最具活力和潜力的地区。文章提出,东北亚地区的物流合作已经具备了基本条件,应基于海运、空运的区位优势和物流的货物优势,建立东北亚地区海运物流体系、东北亚地区空运物流中心和类别相对集中的物流通道;东北亚地区的物流合作,要从整体上、战略上进行研究规划,制定出合作框架,确定合作的目标、原则、内容以及实现目标的途径和措施,建立合作交流机制,在互利互赢的基础上,提高东北亚地区物流合作的整体水平。     

地方国企非效率投资来源选择：债权资金优先还是股权资金优先？

以2001—2009年地方国有上市公司为样本对地方国企非效率投资来源选择进行研究,结果显示：地方国企非效率投资来源选择首先是债权资金,其次才是股权资金;当拥有较多长期贷款时,企业会更倾向使用债权资金代替股权资金,并且这种选择是理性和不可逆的;在产权保护较强和信贷配置市场化程度较低的地区,企业选择债权资金替代股权资金的动机更强;随着政府干预的增强,债权资金对股权资金的替代作用减弱。     

传输线间互感系数计算的探讨

随着高校转型步伐的稳步推进,教学方法及教学内容的改革是一个非常重要的方面。电磁场中一些抽象的理论教学,应化抽象为形象,某些教学内容如求自感中磁通的计算等应适当增加一些形象的补充说明和推导过程,锻炼学生的思维、增强解决问题和应用知识的能力,现从电场线的特点和磁通的定义出发,化抽象为形象,给出传输线间互感系数的计算过程。     

有限合伙制私募股权投资基金的内部治理

近几年,资本市场的需求使得我国私募股权投资基金呈现良好的发展势头,基于独特的组织形式制度优势,有限合伙制在我国私募股权投资基金领域得到更广泛的应用。但实践中,公司制法人作为有限合伙制私募股权投资基金的普通合伙人的常态化,可能会给其经营管理的运行带来消极影响。对于此类"组织形式有限合伙制、治理结构半公司制"的基金,本文将通过分析其内部构成,内部关系,发现其内部缺陷,从而提出激励和约束机制并存的治理方案。     

传统村落的公共空间保护与更新思路探讨——以红河州建水县苍台村为例

村落公共空间作为承载村落民俗、节庆、歌舞等传统技艺、传统文化的场所,是村落中的重要节点,本文将从红河州建水县团山村公共空间保护更新的经验入手,以此作为范例,借鉴其在传统村落中如何从整体格局和尺度考虑来构建真正适应于村民生产生活的场所,同时结合建水县官厅镇苍台村公共空间现状情况分析,比较得出适合于苍台村的公共空间保护与更新策略,为下一步苍台村空间格局的整体保护与发展提供参考价值。     

Youth Poverty,Employment, and Leaving the Parental Home in Europe

This paper studies the nature of youth poverty dynamics in Europe. First, it analyzes to what extent experiencing poverty in a given period is in itself positively related to the probability of living below the poverty line again in the future. That is, we assess the degree of poverty genuine state dependence among young people. Second, we study the interrelationships between poverty, employment, and residential emancipation. The results show that youth poverty genuine state dependence is positive and highly significant, but this scarring effect is short‐lived in Scandinavia compared to Southern or Continental Europe. Moreover, although we find a strong association between poverty and leaving home in Nordic countries, time spent in economic hardship does not last long. On the contrary, in Spain and Italy, young adults tend to leave their parental home much later in order to avoid falling into a poverty state that is more persistent.     

Decomposing Poverty Change: Deciphering Change in Total Population and Beyond

In the understanding of decomposing poverty change, the growth effect of mean income is replaced with the growth effect of total income and the impact of change in total population. These two, along with changes in inequality, form the three broader effects that can be computed in multiple ways depending upon the base period and the sequence of calculation. Changing the base does not alter the broader effects while specific attributions within each effect get interchanged. For a given base, there will be six possible sequences and we take an average of these to compute the three broad effects. Finally, poverty change on account of the three broad effects comprising growth of total income, change in inequality, and change in total population are shown as part of the within‐group effect while change in population shares, which is different from change in total population, is a between‐group effect. We provide empirical illustrations with data from India.     

Decomposing Vulnerability to Poverty

This paper applies the decomposition of the Foster–Greer–Thorbecke poverty index to the measurement of individual vulnerability to poverty. I highlight that poverty risk can be expressed as a function of expected incidence, expected intensity, and expected variability below the poverty line, three essential aspects for improving the design of appropriate risk‐management policies. An empirical illustration is provided using the British Household Panel Survey and the Italian Survey on Household Income and Wealth.