中国车界十四位女将对女性车的赞成与反对 女人与车

"从PSA集团的车来看,我感觉标致的机械化感觉更强,适合驾驶,倾向于男性化;而雪铁龙的底盘舒适,乘坐起来舒适性强,好像更适合女性。""我不太喜欢把车定义为女性车或者男性车,因为世界整体越来越趋向于中性。像宾利给人的感觉本身是一个非常man     

企业微博信息的双面性对消费者购买意愿的影响

本文研究微博信息的双面性对消费者购买意愿的影响,以及信息来源与受众特征对这种影响的调节作用。基于耶鲁学派及ELM等说服理论,本文建立了概念模型并提出了研究假设。本文采用情景模拟实验法对假设进行检验。研究发现,微博信息的双面性对消费者购买意愿具有显著影响：相比双面信息,当企业微博提供单面信息时,消费者购买意愿更强。微博信息来源和受众性别的调节作用均显著：相比转发性微博,原创性微博信息的双面性对消费者购买意愿的影响更大;相比男性消费者,微博信息的双面性对消费者购买意愿的影响在女性消费者中更强。     

对自产货物用于非应税项目会计处理的看法

由于会计准则讲解中没有对“将自产或委托加工的货物用于非应税项目”的具体处理方法进行解释，很多人对此有不同的看法。一种观点认为，按照会计准则对于其他视同销售业务的处理方法，将自产或委托加工的货物用于非应税项目时，也应按照其公允价值（计税价格）确认销售收入，计算其增值税销项税额，同时结转其销售成本；另一种观点认为，将白产或委托加工的货物用于非应税项目时，如用于建造固定资产，则应将产品成本计人固定资产成本，同时按公允价值（计税价格）计算增值税销项税额。下面我们通过实例比较一下两种做法的区别。     

时间框架对捐赠意愿的影响

探讨募捐信息的统计数据呈现方式是否会对捐赠意愿有所影响,即究竟是短时间框架与低数值结合,还是长时间框架与高数值结合的表述更能引发个体捐赠行为。解释水平理论认为更短的时间框架表述会使事件距离更近,而基于基础概率谬误理论,人们在进行主观概率判断时倾向于使用具体突出信息而忽略掉基础信息。两种理论应用于此将得出相反结论。研究结果表明解释水平理论是时间框架对捐赠意愿影响的作用机制。短时间框架下个体感知的事件距离更近,因而捐赠意愿更高,并且这种效应对未来结果关注度低的人作用显著,对未来结果关注度高的人无明显区别,解决了将时间与数值信息结合的框架效应的理论矛盾,为慈善机构改善募捐策略提供了启发和实践方法。     

财务假设再探

一、财务假设的含义及其作用 对于假设,人们有不同的看法.<韦氏新国际辞典>认为,假设有两种含义:一是提出一个认为理所当然的命题;二是基本的前提.美国会计学家亨得里克森认为:第一种解释是说该命题已获公认,但须通过其他假设或一般原则等证实;第二种解释所说的"前提"尚未得到证实或不需证实,只要这种基本前提能推导出相关的概念或能产生有用的结论.     

对自产货物用于非应税项目会计处理的看法

由于会计准则讲解中没有对"将自产或委托加工的货物用于非应税项目"的具体处理方法进行解释,很多人对此有不同的看法。一种观点认为,按照会计准则对于其他视同销售业务的处理方法,将自产或委托加工的货物用于非应税项目时,也应按照其公允价值(计税价格)确认销售收入,     

科技进步对城镇职工性别工资差异的影响

现阶段中国劳动力市场仍存在性别歧视问题,相关学者多采用差异分解方法对性别工资差异问题进行实证研究,由于难以直接得到各个行业或职业的女性和男性平均工资,而使用了基于模型假设的模糊数据分析与计量以得到近似数据,使得结果与实际有一定偏差。基于此,本文引入工资倾向系数这一概念,并建立测算模型,以精确计算性别工资倾向指数,并进一步建立了回归模型,分析检验科技进步对性别工资差异的影响。结果发现,科技进步和城镇女性就业人员的比例是影响城镇性别工资差异的重要因素,其中科技进步有着更大的影响。     

融资成本不计入投资项目现金流出的理论依据

本文依据融资成本不计入投资项目现金流出的理论进行归纳与梳理,总结出四种有代表性的观点,即项目投资假设论、重复扣除论、决策顺序论、投资与筹资分离论,并逐一分析评述,认为投资与筹资决策分离论能够科学、合理地解释融资成本不计入投资项目现金流出的原因。     

公允价值计量层级与信息的决策相关性——基于中国上市公司的经验证据

本文以2007 ～ 2009年披露详细“公允价值变动损益”构成项目的上市公司为研究样本,考察了公允价值计量层级对决策相关性的影响.实证发现,以活跃市场报价(第一计量层级)确定的公允价值盈余比重越高,对股价的解释力度越强.在控制了流通股数量、机构持股比重、行业、年度差异等因素后,上述结论依然成立.表明不同公允价值计量层级下的盈余信息对决策相关性的影响存在差异,国内投资者更倾向于依据活跃交易市场确定的公允价值信息来进行投资决策.     

管理者过度自信对企业债务期限结构的影响研究

本文从行为金融学的视角出发,打破传统融资理论中管理者理性的假设,实证分析了管理者过度自信对企业债务期限结构的影响。结果表明,过度自信的管理者更倾向于选择短期债务而不是长期债务。     

The value of information in a sealed-bid auction

In this paper, we explore bidders' incentives to gather information in auctions, when there is one bidder with only public information and another with some private information. We find that the bidder with only public information makes no profit at equilibrium, while the bidder with private information generally makes positive profits. Moreover, the informed bidder's profits rise when he gathers extra information, and the increase in greater when the information is collected overtly than when it is collected covertly. When the uniformed bidder can observe some of the better-informed bidder's information, he prefers to make his observations covertly. If the seller has access to some of the better-informed bidder's information, or if he has affiliated information of his own, he can raise the expected price by adopting a policy of making that information public. However, there are cases where a policy of publicizing his information would lower the expected price. The distinguishing feature of these latter cases seems to be that the seller's information is complementary to the information of the better-informed bidder.     

The causal effect of the number of children on gender‐specific labour supply elasticities to the firm

We estimate the effect of the number of children on the female and the male wage elasticities of labour supply to the firm using instrumental variables estimation in data from the US Current Population Survey (2000–19). Parents' number of children is instrumented with the sex mix of their first two children. We find that the male wage elasticity of labour supply to the firm significantly increases with the number of children, while the female elasticity is not significantly altered. That is, we find evidence that male labour markets become more competitive with the arrival of children. Our results also show that firms have substantial monopsonistic power and, in line with the monopsony theory of the gender pay gap, that male labour markets are more competitive than female markets.     

Policies to support ethnic minority enterprise: the English experience

Using Global Entrepreneurship Monitor data for 29 countries this study investigates the (differential) impact of several factors on female and male entrepreneurship at the country level. These factors are derived from three streams of literature, including that on entrepreneurship in general, on female labour force participation and on female entrepreneurship. The paper deals with the methodological aspects of investigating (female) entrepreneurship by distinguishing between two measures of female entrepreneurship: the number of female entrepreneurs and the share of women in the total number of entrepreneurs. The first measure is used to investigate whether variables have an impact on entrepreneurship in general (influencing both the number of female and male entrepreneurs). The second measure is used to investigate whether factors have a differential relative impact on female and male entrepreneurship, i.e. whether they influence the diversity or gender composition of entrepreneurship. Findings indicate that – by and large – female and male entrepreneurial activity rates are influenced by the same factors and in the same direction. However, for some factors (e.g. unemployment, life satisfaction) we find a differential impact on female and male entrepreneurship. The present study also shows that the factors influencing the number of female entrepreneurs may be different from those influencing the share of female entrepreneurs. In this light it is important that governments are aware of what they want to accomplish (i.e. do they want to stimulate the number of female entrepreneurs or the gender composition of entrepreneurship) to be able to select appropriate policy measures.     

Chinese managers' career success networks: the impact of key tie characteristics on structure and interaction practices

Structured personal interviews were conducted with 105 senior and mid-level Chinese male and female managers, in which each respondent provided information about their career success network (CSN) ties. Using this data, we tested hypotheses on: (1) the age composition of Chinese managers' CSNs; (2) the face-to-face interaction practices within Chinese managers' CSNs; and (3) the roles of tie sex composition and tie content (position-centred versus person-centred ties) in influencing the age composition of and interaction practices within Chinese managers' CSNs. The results demonstrated that both Chinese male and female managers, while generally preferring to form CSN ties with individuals who are older than themselves, are relatively more reluctant to include middle-aged or elder women in their CSN. The age of those included in the respondents' CSN was also influenced by tie content and whether the tie spans the organizational boundary. With respect to interaction practices within the CSN, tie content moderated the relationship between tie sex composition and interaction practice. Female managers' person-centred ties with men had significantly lower levels of interaction outside the workplace than person-centred ties composed of members of the same-sex. However, this difference was not exhibited in the case of position-centred ties. Interestingly, the reluctance to socialize with the opposite-sex exhibited by female managers did not appear to be shared by their male counterparts. The implications of these results for career success in China are discussed.     

计算机审计中数据处理新方法探讨

本文根据信息技术的研究现状和计算机审计的需要，提出了几种可行的数据处理新方法，从而为研究计算机审计数据处理提供了理论和实践上的参考。     

Disagreement with procyclical beliefs and asset pricing

We consider a pure exchange economy with incomplete information in which the expected growth rate of endowment is unobservable. The economy is populated by two investors, one is rational, but the other irrationally believes that the dynamics of endowment exhibit procyclical feature. Such different opinions about the dynamics of endowment process produce persistent disagreement between the investors. We show that model-implied riskfree rate is procyclical. Further, the procyclical beliefs not only explain the excess volatility puzzle, but also help to explain the mixed results about the relationship between the investors’ belief dispersions and stock return. Moreover, we uncover that the rational investor prefers to short stock positions in good times as the degree of the other investor’s irrationality increasing.     

Political opinion polls and the stock market

It is a part of the received wisdom of the American and British stock exchanges that the market prefers a Conservative administration. However, attempts to test this proposition by examining market returns about the time of elections have produced contrasting and sometimes indecisive results. The present paper assumes that election outcomes will be largely anticipated by the market on the basis of published opinion forecasts. The paper examines the impact of opinion poll information on share prices over the period 1960–79—one largely characterized by two-party competition. It is found that opinion movements towards the Conservative Party do exert a significant positive impact on the market, but only where the two main parties are relatively evenly balanced.     

Discrimination and Favoritism in the U.S. Labor Market: The Cost to a Wage Earner of Being Female and Black and the Benefit of Being Male and White

Abstract . The hypothesis that Black female wage earners face greater wage discrimination than their White female or Black male counterparts is supported by evidence derived from a version of a widely used method for decomposing wage differentials. This version allows one to measure both the “cost” of being a female or Black wage earner and the “benefit” of being a male or White wage earner. The approach yields a model which is validated by testing with Census Bureau samples (n_1,2,3,4= 23,800). The empirical test indicates that when skills are fairly comparable, the Black female earns an average wage nearly 21 percent lower than the White male average, whereas the White female's average was 15.5 percent lower. It suggests that being female has a relatively greater impact on Black female wages than being Black.     

Contract Renegotiation with Time-Varying Valuations

The paper characterizes optimal renegotiation-proof rental contracts in a model with adverse selection and hidden information. It generalizes the work of Hart and Tirole (1988) to the case of time-varying valuations. The paper considers a durable-goods monopolist who serves a nonanonymous buyer with time-varying valuation for the seller's good. The buyer's valuation has a persistent and a transient component; both are private information. The paper shows that for some range of prior beliefs the seller strictly prefers leasing to selling.     

Factors Influencing a Manager's Decision to Discipline Employees for Refusal to Work with an HIV/AIDS Infected Coworker

This research investigates the influence of gender, fear of AIDS, and the likelihood that a manager will share AIDS-related health information about an HIV/AIDS infected coworker with subordinates on a manager's decision to discipline an employee for refusing to work with the HIV/AIDS infected coworker. Data was obtained using questionnaires administered to 194 managers employed in service, manufacturing, and government organizations. Both fear of AIDS and sharing AIDS-related health information exhibited a significant unique negative relationship with the decision to discipline. No significant unique relationship was found between gender and the decision to discipline. However, gender was found to moderate the relationship between fear of AIDS and the decision to discipline. There was a significant negative relationship between fear of AIDS and the decision to discipline among male but not among female managers. Study findings, implications, and suggestions for future research are discussed.