Revolution in the world of econometric business forecasting

Econometric forecasting is in a state of transition. New computer technology is revolutionizing not only how the forecast is done but also what is forecast and who is doing the forecasting. In this environment is the business economist obsolete?     

建筑企业会计核算方法与特点探讨

随着经济的发展,我国建筑企业也得到了迅猛的发展,面对日益激烈的市场竞争形势,建筑施工企业需要不断的通过完善企业管理来提高企业的综合竞争力.财务管理作为企业管理工作的重要组成部分,与企业的生产和经营效率有着密切的关系.财务核算是影响财务管理质量的重要因素,因此对建筑企业会计核算特点以及核算方法的正确掌握,对于加强建筑企业的财务管理有着重要的意义.本文就主要对建筑企业的会计核算特点以及核算方法进行简单的探讨.     

会计管理的方法措施

文章对现代会计管理措施进行了分析.     

利用应收账款筹资的方法及会计核算

应收账款积累较多的企业,往往因三角债的捆扰感到资金短缺,影响企业的正常经营活动.在这种情况下,还有两种办法可以获得资金:一种是将应收账款作为抵押品,向银行借款;另一种是将应收账款直接出售.这是目前利用应收账款筹资的两种主要方式,即:应收账款设定担保借款与应收账款出售.     

Exports and economic growth in Sub-Saharan Africa: New insights from innovative econometric methods

This study examined the relationship between exports and economic growth in Sub-Saharan Africa. It employed innovative econometric methods, including the Fourier ADF with structural break test, a comparative analysis of three causality tests and a rolling causality test procedure. The findings suggested that there was a statistically significant relationship between exports and economic growth in several Sub-Saharan countries. However, the causal linkages between exports and economic growth in these countries were found to be weak and unstable. These empirical results have some notable policy implications.     

Floats,glides and indicators : A comparison of methods for changing exchange rates

A model of the spot market for foreign exchange is used to study the behavior of exchange rates, official reserves, and speculators' profits when exchange rates are flexible, pegged, and regulated by gliding-parity rules based on averages of spot rates, levels and changes in reserves, and the basic balance. The behavior of the spot rate and efficacy of various gliding-parity rules is shown to depend on the way that speculators form expectations. Some rules, however, are more efficient in minimizing fluctuations of exchange rates and trade volume, especially rules based on changes in reserves and averages of past market rates. Rules based on levels of reserves prove to be least efficient.     

探讨预算项目在会计核算中存在的问题及解决方法

政府收支分类改革后,通过支出功能分类查看具体项目支出可以清楚地了解政府的各项支出都具体的做了些什么,清晰地说明了政府的钱是怎么来的、怎么花的,使得政府的财政收支更加完整清晰.预算项目核算的实施,有利于对财政支出全过程的监督和管理,杜绝不合理开支,提高财政资金使用效益,维护了预算的严肃性,财政部门制定各单位预算项目以及各级主管部门审计预算,特别是对当前实施责任风暴、效益审计都起到极大的推动作用.     

A comparison of the efficacy of chef knife-cleaning methods

Improperly cleaned and sanitized chef knives present a potential contamination risk and a source for foodborne illness. This study compared the efficacies of two cleaning methods (three-compartment manual dishwashing and sanitizer wiping) at removing food soils from contaminated chef knives. Knife-washing procedures were standardized after observing knife-cleaning behavior in a kitchen. Adenosine triphosphate bioluminescence was used to measure levels of organic soils. Results indicated that the three-compartment manual dishwashing was more effective at removing food soils from knife surfaces than the sanitizer wiping (P < .0001). This study also assessed the influence of other factors on the soil removal efficacies.     

统计中时间数列的变动趋势分析

时间数列就是将反映社会经济现象数量特征的统计指标值按时间的先后顺序排列所形成的数列,又称动态数列.通过动态数列,可以揭示社会经济现象的数量变化趋势,以便进一步研究确定这种趋势和波动是否有规律性的反映.当有季度或月份资料的动态数列时,可以确定是否存在季节变动和季节变动的数量表现.     

A comparison of job analytic and conventional economic variables as explanations of occupational earnings differentials

Occupational carnings are analyzed in order to determine the relative importance of micro-oriented job analytic variables vis-a-vis more conventional market variables as explanatory factors of earnings differentials. Earnings functions are constructed in order to determine the extent to which these variables can explain occupational earnings differentials. These functions are analyzed by means of both ordinary least squares and ridge regression techniques. Job analytic variables were obtained from the Position Analysis Questionnaire (PAQ), which measures job characteristics that are similar to many job evaluation systems. When these approaches are combined, a comprehensive model can be estimated that reflects the responsibilities, experience, training, skills, job environment, and work regularity characteristics of different occupations as well as conventional economic factors. Although the job analytic variables measure potentially important differences between jobs, the conventional economic variables have greater explanatory power.     

A comparison and evaluation of research methods used in consumer food safety studies

Worldwide incidence of food‐borne disease has increased in recent years and data suggest that inadequate food‐handling behaviour in the domestic environment may be an important factor. As a consequence of this, research into aspects of consumer food safety has been undertaken, especially in the UK and USA. The overall aims of conducting such research have been to investigate aspects of consumer food safety behaviour and to utilize information in the development of effective food safety education initiatives. In the past 25 years, 87 consumer food safety studies have been undertaken using different research methodologies; 75% utilized survey techniques (questionnaires and interviews), 17% were based on direct observation, and 8% utilized focus groups. The advantages and disadvantages of the different research methods used are discussed. Similarly, different forms of reliability and validity have been considered in the context of each research method used. A comparison of results from consumer food safety studies has shown that use of different research designs and approaches has resulted in differences in the findings about consumer food safety behaviour. Survey responses have provided a more optimistic portrayal of consumer food safety behaviour than data obtained from focus groups and direct observation. Although consumers have demonstrated knowledge, positive attitudes and intentions to implement safe practices, substantially larger proportions of consumers have been observed to implement frequent malpractices. This suggests that observational data provide the most reliable information denoting consumers’ actual food safety behaviour and should be used preferentially with risk‐based data for the design of communication strategies.     

Interactive perceptions of suppliers and corporate clients in the marketing of professional services: A comparison of accounting and legal services in the UK,Canada and Sweden

Any service offering depends, for its long‐term success, on the dyadic relationship which exists between a supplier and a client. For corporate clients, a positive and proactive approach by a supplier can enhance a relationship both in the initial stages and later, as the relationship develops. Professional services are no exception, perhaps because, in the longer term, both parties can contribute to a situation where “peace of mind” is the dominant emotion. However, such a generalisation may not be true for all professional services nor over a range of countries where currently, many changing environmental factors such as regulations, image and technology, are creating a climate which may result in different perceptions within a relationship. This article attempts to measure and compare these differences using suppliers and corporate clients of two specific categories of professional services, namely, legal and accounting services, in each of three countries, Canada, Sweden and the United Kingdom. It attempts to examine the supplier‐client relationships using elements of the Interaction Approach as developed by the Industrial Marketing and Purchasing (IMP) Group of researchers (Hakansson 1982). From the supplier firm's point of view, in targetting prospective clients and maintaining existing ones in a search for an “optimum” portfolio, the constant monitoring of clients’ perceptions and requirements as an element in generating and sustaining a positive atmosphere should be undertaken. Successful supplier firms may be those which work with a group of selected clients rather than for anyone.     

Derivative pricing model and time‐series approaches to hedging: A comparison

This research compares derivative pricing model and statistical time‐series approaches to hedging. The finance literature stresses the former approach, while the applied economics literature has focused on the latter. We compare the out‐of‐sample hedging effectiveness of the two approaches when hedging commodity price risk using futures contracts. For various methods of parameter estimation and inference, we find that the derivative pricing models cannot out‐perform a vector error‐correction model with a GARCH error structure. The derivative pricing models' unpalatable assumption of deterministically evolving futures volatility seems to impede their hedging effectiveness, even when potentially foresighted optionimplied volatility term structures are employed. © 2005 Wiley Periodicals, Inc. Jrl Fut Mark 25:613–641, 2005     

基于出现-消失时间序列的信号关联

针对无源异类传感器接收的信号常在持续时间上无交集的情况,提出了一种基于出现-消失时间序列的信号关联算法。首先将时间序列抽象成一个M/G/1排队模型,随后推导了闲期分布,然后依据参考信号的闲期和休假期分布的不同,确定了关联时间窗口,统计N个关联时间窗口内待关联信号出现的频次作为信号关联的依据。仿真实验表明,关联信号与参考信号同时出现的概率（>81%）远高于非关联信号与参考信号同时出现的概率（<39%）,验证了所提方法的有效性。     

高职会计专业税收类课程设置与教学方法浅析

本文在分析了目前高职院校会计专业税收类课程在课程设置、课程内容体系和教学方法等方面存在的问题的基础上,提出了税收类课程要按照高职教育教学的特点,根据会计等相关专业岗位能力分析的结果设置课程,同时对税收类课程的课程内容体系和教学方法提出了改革建议.     

A comparison of online recommendation methods: Simultaneous versus sequential approaches

This study investigates the relative profitability of online recommendations (sequential or simultaneous) of durable goods used by various firms, such as Walmart and Amazon. To achieve this, we develop a utility model (specified in terms of product attributes) that captures the complementarity between the recommended products. To recover customers’ utility for simultaneous or sequential purchases of durable goods, we conduct incentive-aligned conjoint experiments in which participants select a combination of fully or partially complementary products. The results reveal that the product attribute associations are more noticeable for fully complementary product categories. In addition, customers tend to balance comparable attributes when buying durable goods sequentially over time, while they reinforce comparable attributes when buying simultaneously. The profit analysis based on the estimates shows that the recommendations for simultaneous purchases can yield higher profits for fully complementary product categories than for sequential recommendation purchases. However, the recommendations for sequential purchases generate higher earnings for partially complementary product categories than for simultaneous recommendation purchases. A simulation study reveals that the profits differ considerably by combinations of product attributes because customers evaluate complementarity among attributes differently between the two recommendations.