上市公司“MD&A”信息质量评价模型——基于政府监管的视角

管理层讨论与分析(Management’s Discussion and Analysis,MDA)作为财务报表的有益补充,因其能够有助于增强信息披露的针对性和有效性而越来越受到信息使用者的关注。针对我国MDA信息质量不高的现状和评价体系不尽完善的情况,总结和吸收前人的研究成果,合理界定MDA信息质量特征。在此基础上,充分考虑MDA信息的生成机制和外部评价结果,采用层次分析法,构建适合我国上市公司MDA信息质量评价模型。     

基于．NET的课程资源与教学管理平台设计与开发

系统采用三层架构开发模式，以构建基于．NET技术的课程资源与教学管理系统为核心，探索通过WEB技术的方式实现课程资源与教学管理平台解决方案。分别实现了不同用户的用户管理、课程管理、用户课程管理、课程资源管理、课程公告管理、课程留言板管理、作业管理、点名管理、在线答疑、教师管理等系统功能。     

基于用户分类的可聚类性IPv6地址分配

本文通过研究驻地网分配的IPv6可聚合全球单播地址,对其16位SLA ID和64位接口ID进行合理划分,提出一种基于用户分类的可聚类性IPv6地址分配方案.该方案较好的满足了IPv6路由要求,同时为IPv6网络的用户管理提供了便捷.     

A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers

This article focuses on the conflict in public policy between the need to provide the investing public with accurate information with regard to corporate financial statements and the need to provide the IRS with the necessary tools in order to assure corporate compliance with the tax laws of the country. The conflict arises because of the contention of the IRS that it is entitled to have access to an independent auditor's tax accrual workpapers on the one hand, and the contention by CPAs that such access will prevent adequate disclosure to the independent auditor. The article examines the policy questions on both sides of the issue and concludes that regardless of any decision by the Supreme Court in a pendingcase, Congress should pass legislation to resolve the conflict and clearly identify the scope of any previlage accorded with regard to tax accrual workpapers.     

Bayesian and mixed estimators of time varying betas

Based on the random coefficient model, Vasicek's static Bayesian beta coefficient adjustment model is extended to a dynamic model. It is shown that the time-varying security beta model can be used to identify and resolve the existence of nonstationary (weak stationary) beta coefficient over time. The implication of a random beta coefficient on th standard Bayesian adjustment is also explored. The usefulness of employing time-varying security beta estimates in forecasting the future beta in terms of Box and Jenkins' ARIMA model is also empirically demonstrated.     

The industrial proposal as a promotional tool

The industrial marketer's promotional tool, the formal proposal, has been little more than an informative but relatively dull statement of supplier qualifications and technical specifications. This article outlines the phases of conventional bidding or proposal preparation, employs exploratory research findings to help identify current weaknesses, and introduces the emerging storyboarding process as a stimulus to the increased vitality of the industrial promotional atmosphere.