资产减值准备操纵利润的方式及防范对策

新资产减值准则在资产减值的确认、计量、记录、披露等方面都有较大的变化。一定程度上遏制了企业的利润操纵行为，但实施中仍然存在利润操纵隐患，影响到会计信息的质量。本文重点分析上市公司利用坏账准备、短期投资跌价准备及存货跌价准备等资产减值操纵利润的几种方法，找出产生利润操纵的原因．最后提出防范上市公司利用资产减值操纵利润的策略。     

浅谈新旧会计准则的变化

2006年2月15日,财政部发布了39项会计准则,比较新旧会计准则体系39条具体准则中的很多会计处理方法有了较大改变,这些改变都可能对企业提供的财务信息造成影响,比如关于投资、存货、债务重组、无形资产、企业合并等具体准则的变化可能影响公司利润,还有一些具体准则的变化可能影响公司对利润操纵的手段。本文主要从以下几个方面进行比较分析：     

上市公司利润操纵方法的生命周期及相关因素分析

文章界定了利润操纵的概念,提出了利润操纵方法的生命周期概念,从生命周期阶段的划分和特点、监管主体和利润操纵主体的发展变化、利润操纵方法生命周期阶段的收益、利润操纵的生命周期阶段成本四个方面阐述了上市公司利润操纵的生命周期。     

浅析我国上市公司利润操纵

所谓利润操纵就是企业管理层为了达成某种目的,通过选择最有利的会计政策,控制应计项目,掩盖企业真实经营成果,使会计利润达到某种期望水准.上市公司提供的会计信息是投资者和债权人及相关利益群体分析上市公司经营业绩、财务状况的重要依据,上市公司一旦进行利润操纵,会影响众多群体的利益和决策,为此本文就对上市公司利润操纵的成因、手段和防范等方面进行分析,以期为决策者提供一些辨别利润操纵的信息.     

浅析我国上市公司利润操纵

所谓利润操纵就是企业管理层为了达成某种目的,通过选择最有利的会计政策,控制应计项目,掩盖企业真实经营成果,使会计利润达到某种期望水准。上市公司提供的会计信息是投资者和债权人及相关利益群体分析上市公司经营业绩、财务状况的重要依据,上市公司一旦进行利润操纵,会影响众多群体的利益和决策,为此本文就对上市公司利润操纵的成因、手段和防范等方面进行分析,以期为决策者提供一些辨别利润操纵的信息。     

企业利润操纵及其防范对策

利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。现行的会计准则的实施使一些传统的利润操纵手段失效,同时又为上市公司利润操纵提供了新的利润操纵空间。利润操纵行为歪曲了企业的盈利状况,隐藏了企业在经营管理中的问题,影响了正常的社会经济秩序,危害性极大。为此,就企业利润操纵现象的成因、操纵的手段作一番剖析,提出了遏制利润操纵行为的具体对策和措施。     

上市公司利润操纵及其识别模式研究

文章界定了利润操纵的概念,归纳了利润操纵行为的主要特征,从现金指标、利润来源、不良资产比例、关联方占用四个方面建立了上市公司利润操纵识别模式。     

对企业利润操纵方法的会计分析

一、常见的企业利润操纵方法 (一)通过挂账处理进行利润操纵按照“权责发生制”等会计制度规定,企业日常所发生的费用,应在当期立即处理并计入损益。但有些企业为了达到利润操纵的目的尤其是为了使当期盈利,故意不遵守规则,通过挂账等方式降低当期费用,以获得虚增利润之目的。     

利润操纵现象的探讨和会计分析

利润操纵行为一般是指企业为了某种目的,运用各种手段人为调节企业实现利润的行为。这种行为歪曲了企业的盈利状况,隐藏了企业在经营管理中的问题,影响了正常的社会经济秩序,危害性极大。为此,本文就企业利润操纵现象的成因、操纵的手段做一番剖析,提出了遏制利润操纵行为的具体对策和措施。     

利润操纵现象的探讨和会计分析

利润操纵行为一般是指企业为了某种目的,运用各种手段人为调节企业实现利润的行为.这种行为歪曲了企业的盈利状况,隐藏了企业在经营管理中的问题,影响了正常的社会经济秩序,危害性极大.为此,本文就企业利润操纵现象的成因、操纵的手段做一番剖析,提出了遏制利润操纵行为的具体对策和措施.     

John Stuart Mill's Theories of Wealth and Income Distribution

Although he was much influenced by David Ricardo when he wrote the classical part of his Principles , John Stuart Mill was not a Ricardian when he penned his theories of wealth and distribution. They are based on a triple foundation. First, a belief that economics is a moral discipline. Second a theory of custom-driven human behavior. Third, an empirically formed conviction that the institutions of state, education and business cooperate to structure the distribution of income. On the basis of these presuppositions, Mill formulated 1) an institutional theory of the formation of human and non-human wealth and 2) an even more institutional theory of distribution demonstrating how the aforementioned institutions malignantly skew the distribution of income to the advantage of the propertied classes and to the extreme disadvantage of the working class. As a social economist, Mill recommended institutional reforms designed to eradicate the poverty of the working class.     

Why rationality may be a consequence of Hume's theory of choice

Facing R. Sugden's criticism of our interpretation, it is shown in this paper that rationality appears as a possible consequence of Hume's theory of choice. We first argue that Sugden's dismissal of the preference relation from the type of rationality through which Hume's theory is apprehended, is highly disputable, from the point of view of both standard choice theory and Hume's theory of passions. Nonetheless, Sugden's criterion of rationality might be restated in Humean terms as a condition of non-revision of preferences in the dynamics of passions. But, since the process of choice that we have described explicitly takes into account the revision of preferences, and shows that, when this last is no longer required, rationality occurs as an outcome of this process, it is not really concerned by Sugden's criticism.     

Impact of initial seeds on the growth of biotechnology startups: evidence from the U.S. and Japan

ABSTRACT

We assess the impact of initial seeds on the long-run growth of biotechnology startups, including the response of the capital market, in the U.S. and Japan. For this purpose, we collected a comprehensive dataset of the matched sample of listed firms from their foundations to the post-IPO period. We find that the quality of initial seeds predicts significantly both the level and the growth rate of the patent stock as well as those of the asset size of the U.S. startups, even controlling for their alliances and acquisitions, while it predicts only the level of the patent stock for the Japanese startups. Furthermore, the asset growth and the patent stock growth in turn account for the market value performances of the U.S. firms much more significantly than those of the Japanese firms. On the other hand, there are only small differences with respect to the time to IPO and the asset growth through the IPO. These results suggest that higher quality of initial seeds significantly enhanced long-run growth of biotechnology startups in the U.S. but not in Japan, and that the differences in fertility of the initial seeds and in efficiency of the capital market could significantly explain the difference.     

Sources of TFP growth in a framework of convergence-evidence from Greece

The main hypothesis tested in the paper is whether technology is a conduit of productivity growth for a country that falls behind the frontier. Although the current analysis focuses on a country growth narrative, the evidence represents a pair of countries (i.e. Greece and Germany) that admittedly form the periphery and the core of Europe. The first lesson taken from the study is that for more than two decades the speed of productivity adjustment was rather low in Greece, underlying a number of unobserved rigidities that exist both at the industry and the institutional level. Even though the speed of technology transfer is low, the adoption of foreign technology remains an important source of productivity growth. Other key findings are that productivity gains from trade exist but their full realization requires a substantial time lag. Additionally, the degree of trade openness improves absorptive capacity, confirming the dual role of trade as recently stressed in the productivity literature. R&D activity is another productivity growth contributor but only through higher rates of innovation.     

Neurally reconstructing expected utility

While the concept of “expected utility” informs many theories of decision making, little is known about whether and how the human brain might compute this quantity. This article reviews a series of functional magnetic resonance imaging (FMRI) experiments designed to localize brain regions that respond in anticipation of increasing amounts of monetary incentives. These studies collectively suggest that anticipation of increasing monetary gains activates a subcortical region of the ventral striatum in a magnitude-proportional manner. This ventral striatal activation is not evident during anticipation of losses. Actual gain outcomes instead activate a region of the mesial prefrontal cortex. During anticipation of gain, ventral striatal activation is accompanied by feelings characterized by increasing arousal and positive valence. These findings affirm the role of emotion in the anticipation of incentives, and may provide an initial step towards a neural reconstruction of expected utility.     

Micro-meso-macro

Building on the ontology of evolutionary realism recently proposed by Dopfer and Potts (forthcoming), we develop an analytical framework for evolutionary economics with a micro-meso-macro architecture. The motive for reconception is to make clear the highly complex and emergent nature of existence and change in economic evolution. For us, the central insight is that an economic system is a population of rules, a structure of rules, and a process of rules. The economic system is a rule-system contained in what we call the meso. From the evolutionary perspective, one cannot directly sum micro into macro. Instead, we conceive of an economic system as a set of meso units, where each meso consists of a rule and its population of actualizations. The proper analytical structure of evolutionary economics is in terms of micro-meso-macro. Micro refers to the individual carriers of rules and the systems they organize, and macro consists of the population structure of systems of meso. Micro structure is between the elements of the meso, and macro structure is between meso elements. The upshot is an ontologically coherent framework for analysis of economic evolution as change in the meso domain - in the form of what we call a meso trajectory - and a way of understanding the micro-processes and macro-consequences involved. We believe that the micro-meso-macro analytical framework can greatly enhance the focus, clarity, and, ultimately, power, of evolutionary economic theory.JEL Classification: B0, C0, D0, E0, O0, P0Kurt Dopfer, John Foster, Jason Potts: We acknowledge to those who have discussed these ideas with us at the Schumpeter Society Conference, Gainesville US 2002; ECG seminars, UQ Economics, Brisbane (also students of ECON7900); Doctoral seminars at University of St. Gallen 2002, 2003; Wartensee Workshops on Evolutionary Economics 2001, 2002, 2003; the MPI in Evolutionary Economics, Jena; SPRU, University of Sussex, Brighton; and the Brisbane Club Workshop, Manchester 2002. Our many discussants have helped us see our way through the muddled (and sometimes seriously muddled) thinking that had happened along the way, and especially when it was our own. So the usual disclaimer shall apply, although perhaps with unusual force. Special thanks also to G. Blind and K. Morrison.Correspondence to: Jason PottsDare we suggest a new category in the JEL classification - (S0) Meso Economics: General.     

论公共产品概念的现实意义

萨缪尔森的公共产品概念定义了产品的两极,布坎南等人的后续研究补充了产品类型的中间段;公共产品概念的现实意义受到了质疑;公共产品本质观和对排他成本的重新认识,为政府提供某些产品提供了理论依据;对产品公共性纯度的认识有利于政府确认公共产品的受益对象.     

US Hegemony and the Origins of Japanese Nuclear Power: The Politics of Consent

This paper deploys the Gramscian concepts of hegemony and consent in order to explore the process whereby nuclear power was brought to Japan. The core argument is that nuclear power was brought to Japan as a consequence of US hegemony. Rather than a simple manifestation of one state exerting material ‘power over' another, bringing nuclear power to Japan involved a series of compromises worked out within and between state and civil society in both Japan and the USA. Ideologies of nationalism, imperialism and modernity underpinned the process, coalescing in post-war debates about the future trajectory of Japanese society, Japan's Cold War alliance with the USA and the role of nuclear power in both. Consent to nuclear power was secured through the generation of a psychological state in the public mind combining the fear of nuclear attack and the hope of unlimited consumption in a nuclear-fuelled post-modern world.     

Diffusion and Innovation of New Technologies under Skill Heterogeneity

This article presents a model of innovation and diffusion of machines which embody a new technology. Users of the machines are heterogenous in their skill level. Skilled machine-users adopt new machines first, while unskilled users wait until machines become more user-friendly and reliable. The improvement of machines is the engine of diffusion, and it is carried out by the monopolist machine producer. The speed of diffusion is affected by the skill distribution in the economy. At any point in time, the machine producer can innovate a new generation of machines. The timing of innovation is also influenced by the skill distribution.     

Implementing innovation: designers,users and actor-networks

The role of users is an often-overlooked aspect of studies of innovation and diffusion. Using an actor-network theory (ANT) approach, four case studies examine the processes of implementing a piece of CAD (computer aided design) software, BSLink, in different organisations and describe the tailoring done by users to embed the software into working practices. This not only results in different practices of use at different locations, but also transforms BSLink itself into a proliferation of BSLinks-in-use. A focus group for BSLink users further reveals the gaps between different users’ expectations and ways of using the software, and between different BSLinks-in-use. It also demonstrates the contradictory demands this places on its further development. The ANT-informed approach used treats both innovation and diffusion as processes of translation within networks. It also emphasises the political nature of innovation and implementation, and the efforts of various actors to delegate manoeuvres for increased influence onto technological artefacts.