会计准则国际协调度测量研究

本文以中国会计准则和国际会计准则为研究对象,分别采用了判定分析法和平均距离法测量会计准则的国际协调度.经分析,作者认为,国外学者曾采用的判定分析法存在较大缺陷,本文创新地提出了平均距离法,平均距离可以替代类马氏距离和配比率作为测量准则协调度的指标,其效果较为理想.平均距离法下的测量结果表明,我国会计准则与国际会计准则仍存在适度差异,且计量准则的协调度略高于披露准则的协调度.     

The economic contribution of information technology: Towards comparative and user studies

By what process does technical change in information technology (IT) increase economic welfare? How does this process result in increases in welfare at different rates in different countries and regions? This paper considers existing literature on measuring the economic benefits from information technology, emphasizing comparative issues and user studies. Following Bresnahan and Trajtenberg (1995), we call the invention associated with customizing the technological frontier to the unique needs of users in particular regions “co-invention”, placing emphasis on understanding how its determinants vary across users in different regions. We develop a framework for understanding the processes behind value-creation, demand-side heterogeneity and co-inventive activity. Then we discuss why these processes make measuring the welfare benefits from advances in information technology particularly difficult. We highlight the metrics currently available for measuring the economic pay-out of the IT revolution and identify which of these vary meaningfully in a comparative regional context. Finally, we finish with observations about further areas of research.     

Gandhian values and consumption behavior: scale development and validation

Researchers have long been interested in the measurement of human values. Gandhi was a leading figure in the independence of India and also in the fight against racialism in South Africa. His teachings are invaluable and have inspired generations all over the world. Following standard procedure for scale development, we aim to identify the various Gandhian values that can be imbibed by an individual. We validate the applicability of the instrument by assessing its relationship with potentially related constructs like socially responsible consumption behavior and consumer frugality. We also assess its relationship with a negatively valenced construct of materialism. To develop the Gandhian values scale, we used a mix of both qualitative and quantitative methods. We conducted three data collection rounds corresponding with four separate phases of scale development. We ensured the stability of the Gandhian value scale across different contexts by testing and validating it across three different sets of sample. To the best of our knowledge, our scope of research is second only in the line of similar research like the Confucian values. Our primary contribution is the development and testing of a parsimonious Gandhian values scale that captures the value system of individuals.     

Reciprocity as a key stabilizing norm of interpersonal marketing relationships: Scale development and validation

This study outlines the development and validation of a measure of reciprocity. The definition used to develop the measure extends traditional quid pro quo interpretations to include behavior designed to stabilize relationships in times of exchange breakdown. This includes resisting and not returning harm and making reparation for harm done. Reciprocity is positioned as an important interpersonal norm of stable marketing relationships given recent findings that relationships develop most strongly at the individual level. It is suggested that reciprocity leads to personal well-being; thus providing an additional motivation, over and above economic incentives, to develop and maintain relationships. Results of the scale development tests indicated a valid, two dimensional measure which correlated with key relational variables such as trust, commitment, satisfaction, self-esteem and reduced conflict.     

虚拟研究与开发组织的理论及其在医药行业的实践

目的 为有效利用、整合现有资源,提升制药企业新药研究与开发能力提供参考,方法探讨虚拟研究与开发组织的理论及特点,结合新药研究与开发的特点,对我国应用虚拟研究与开发组织模式提升新药研发效率相关问题进行分析论证结果及结论虚拟研究与开发组织是一种适合我国制药企业新药研究与开发工作的新思路,制药企业可以选择三种模式进行虚拟研究与开发的实践政府可以通过建立合作研究中心推动虚拟研究与开发工作．     

政府支出规模、要素积累与产业结构效应

传统的产业发展阶段理论不能有效地解释各个国家产业结构的不同变迁模式。本文从政府支出规模、生产要素积累这一新的角度构建理论模型,并利用世界上20个国家的面板数据进行实证检验,其基本结论是,政府支出通过改变全要素生产率和各个产业的资本、劳动这两种生产要素积累,对第三产业的发展产生积极影响,而对第一产业尤其是第二产业产生消极影响。但是,一个国家产业结构体系形成的决定因素是要素的原始积累能力,政府支出只对其起到一定的推动作用。实证检验结论为我国产业结构的独特性提供了有力解释。     

新会计准则下我国企业合并商誉问题研究

企业合并是商誉会计发展的基本动因,19世纪末至今,由于竞争的日益加剧,全球共经历了五次合并浪潮的洗礼,特别是20世纪90年代以来,全球企业合并浪潮更是风起云涌。因此,如何规范合并商誉问题就成为会计理论界争论的焦点。但迄今为止,会计界在有关合并商誉内涵、确认、计量、披露等诸多问题上尚未达成共识,致使在实践中各国的相关规定差距很大。在此情况下,研究新会计准则下我国合并商誉问题,有利于我国与国际会计准则的衔接,更好地应对企业合并的相关业务处理。     

中国对外直接投资与产业国际转移的研究

随着产业国际转移规模的不断扩大和中国经济的快速发展,中国对外直接投资规模和产业结构调整迈入了新的阶段。本文借鉴第一次和第二次国际产业转移的主要转移国对外直接投资和产业转移的情况,运用对外直接投资下的产业转移和产业结构变化互动模型来研究产业转移和产业结构升级,说明中国大规模海外投资必然是随着其工业的不断发展成熟,不断地升级换代而壮大起来,同时通过海外转移产业来促进国内产业升级。     

A Monte Carlo study of growth regressions

Using Monte Carlo simulations, this paper evaluates the bias properties of estimators commonly used to estimate growth regressions derived from the Solow model. We explicitly allow for measurement error, country-specific fixed effects and regressor endogeneity. An OLS estimator applied to a single cross-section of variables averaged over time (the between estimator) performs best in terms of the extent of bias on each of the estimated coefficients. Fixed-effects and the Arellano–Bond GMM estimator overstate the speed of convergence under a wide variety of assumptions, while the between estimator understates it. Finally, fixed effects and Arellano–Bond bias towards zero the slope estimates on the human and physical capital accumulation variables, while the between estimator and the Blundell–Bond system GMM estimator bias these coefficients upwards.      

高技术产业研发投入的市场反应探析

通过对沪深两市2004—2006年高技术产业年报中披露的研究开发费用的实证研究,发现公司披露年报后的股票价格与每股研发投入正相关。将样本公司按照规模大小分组后,研发投入的单因素分析表明:规模大的公司,研发投入的增加会带来股票价格的显著上扬,研发投入程度与股价之间的关系较密切,而小规模公司没有这种效应。