On the measurable utility theorem

The paper contains an elementary proof of a generalized version of Aumann's Measurable Utility Theorem.     

All's Fair

A bstract The authors examine divorce rates in the United States in the 20th century, looking especially at the effects that wars have had on those rates. Gary Becker's theories on the family arc the basis for analysis. Of particular interest to the authors is whether or not the scope of the war has an effect upon the rate of divorce. The authors also examine other social changes and events to see how they have affected those rates. Empirical tests show that World War II significantly increased divorce rates, but the rates did not significantly climb because of the Korean War and Vietnam War. World War I is also not significant, although had the United States been involved longer, the results may have been different.     

Variables — Observable,objective, measurable and constructed

Quality & Quantity -     

建立公平的报酬体系

文章开篇简要阐述报酬体系对于员工管理中的重要意义,继而深入分析报酬体系的构成、衡量标准、常见问题、特征及利用,以及报酬体系的设计、制度管理、具体实施等问题,旨在深化企业和员工对于报酬体系的理解和认识,为报酬管理体制的顺利实施肃清障碍。     

公平的席位分配模型

在现实生活中,人们经常会遇到席位分配的问题。本文介绍了常用席位分配方法,并提出了两种新方法,建立了三种分配模型,最后通过实例计算得出模型三相对比较公平。     

Discussions on Fair Value

In the eighth edition of International Valuation Standards （IVS） published by International Valuation Standards Committee （IVSC）, ＂Fair value＂ is introduced into the asset valuation standards as one specific kind of valuation beside the market value. This definition is not only quite different from the one in the accounting standards, but also difficult to explain in the perspective of asset valuation. This paper focuses on the ＂Fair Value＂ in order to make its relevant meaning and application scope clear in accounting and asset valuation respectively. The discussion helps to avoid the abuse and the misunderstanding of ＂Fair Value＂ for the sake of vague definition.     

清水混凝土研究现状

文章总结了清水混凝土配合比设计、力学性能和耐久性、工作性能、外观质量四个方面的研究现状,旨在为清水混凝土性能改善及应用提供参考.     

新会计准则解读:公允价值视角

本文分析了公允价值运用的条件:即市场经济的成熟、公司治理的完善、新业务出现,指出我国已经基本具备了运用公允价值的条件;探讨了公允价值在新准则中运用的特征;认为公允价值的合理运用需要继续完善其支撑环境。     

清水混凝土研究现状

文章总结了清水混凝土配合比设计、力学性能和耐久性、工作性能、外观质量四个方面的研究现状,旨在为清水混凝土性能改善及应用提供参考.     

清水混凝土研究现状

文章总结了清水混凝土配合比设计、力学性能和耐久性、工作性能、外观质量四个方面的研究现状,旨在为清水混凝土性能改善及应用提供参考.     

公平价值与社会主义和谐社会构建刍议

构建社会主义和谐社会,首先必须维护社会公平.社会公平既是社会主义和谐社会的本质特征,又是贯穿于和谐社会各个层面的核心价值理念.文章论述了只有社会公平理念得以实现和维护,社会主义和谐社会的构建才能成为可能.     

公平价值与社会主义和谐社会构建刍议

构建社会主义和谐社会,首先必须维护社会公平。社会公平既是社会主义和谐社会的本质特征,又是贯穿于和谐社会各个层面的核心价值理念。文章论述了只有社会公平理念得以实现和维护,社会主义和谐社会的构建才能成为可能。     

The non-existence of a universal topological type space

The concept of types was introduced by Harsányi (1967–1968). In the literature there are two approaches for formalizing types, type spaces: the purely measurable and the topological models. In the former framework Heifetz and Samet (1998) showed that the universal type space exists and later Meier (2001) proved that it is complete. In this paper we examine the topological approach and conclude that there is no universal topological type space in the category of topological type spaces.     

Incorporating a tracking signal into a state space model

It is a common practice to complement a forecasting method such as simple exponential smoothing with a monitoring scheme to detect those situations where forecasts have failed to adapt to structural change. It will be suggested in this paper that the equations for simple exponential smoothing can be augmented by a common monitoring statistic to provide a method that automatically adapts to structural change without human intervention. The resulting method, which turns out to be a restricted form of damped trend corrected exponential smoothing, is compared with related methods on the annual data from the M3 competition. It is shown to be better than simple exponential smoothing and more consistent than traditional damped trend exponential smoothing.     

Voter turnout in a multidimensional policy space

Many factors influence the likelihood of citizens turning out to vote. In this paper we focus our attention on issue voting, that is, on the likelihood that different policies offered by politicians affect the probability of voting. If voters consider both the benefits and the costs of voting, rational voters will only vote when politicians offer differentiated policies. In a multidimensional policy space this implies that citizens only vote when they perceive enough difference on the issues they care about the most. We investigate the role of voter abstention due to indifference in a unidimensional and a multidimensional policy setting using data from the US National Election Studies for 1972–2000 and find support for our predictions: voters perceiving a small difference between the platforms of the Democratic and Republican parties are less likely to vote; and voters who perceive the two parties as more different on a larger number of issues are significantly more likely to vote.     

我的公允价值观

在过去的2008和2009年,公允价值曾是国际会计讨论的一个热点。因为当时,国际金融危机正处于高潮（2008年）,世界各国经济都在金融危机的冲击下,发生动荡。特别是持有高风险的衍生金融产品较多的银行（投资银行）、保险公司,由于这些衍生产品的当前价格下挫而导致资产总额的降低和效益的下降（因收益中包括了未实现、已确认的公允价值损失）。     

Fair value accounting under financial crisis

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting （FVA）. This debate presents a major challenge for FVA going forward and standard setters＇ push to extend FVA into other areas. In this article, we highlight three important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market （or pure FVA） in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting （HCA） is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA.