Does IFRS Adoption Increase the Accuracy of Chinese Analysts’ Forecasts?

This article investigates the impact of International Financial Reporting Standards (IFRS) adoption on the accuracy of Chinese analysts’ earnings forecasts. We find that after IFRS adoption, the accuracy of Chinese analysts’ forecasts decreases rather than increasing as they do in developed countries documented by the extant literature. Further investigation finds that this decrease is associated with a fair value measurement of financial assets held for trading. Our finding provides empirical evidence supporting the argument that the effectiveness of IFRS adoption could be negative in a developing country depending on its setting and fair value measurement brought about by IFRS could contribute to the negative effect in this setting.     

前瞻性人格、职业适应力与员工职业成长:工作自主性的调节作用

研究基于职业建构理论和情景交互理论,探讨职业适应力作为中介变量,工作自主性作为调节变量在前瞻性人格影响个体职业成长(内在职业成长与外在职业成长)过程中的作用.通过对问卷数据的分层回归分析,研究结果表明:前瞻性人格对个体的内外在职业成长有显著正向影响;职业适应力在前瞻性人格与内在职业成长间表现出部分中介作用;工作自主性在前瞻性人格与外在职业成长关系间的调节作用更为显著.     

以政府职能转变推动收入分配改革

收入和财富分配的不平等一直是中国改革发展中的重要问题。针对中国经济的特点,可以从政府改革的角度来研究如何更好地进行收入分配改革。地方政府主导推动地方经济的做法对收入不平等的扩大起了重要作用,加快政府职能转换,是使收入分配改革真正落到实处的破局之处,也是实现收入分配合理化可行的第一步。要改变地方政府的经济职能,降低它直接参与基础设施的程度,改革地方土地财政,建立垂直管理机构,以分散它的一部分经济管理职能,为收入分配改革打开空间。     

退休老年人身体形态与力量素质相关关系的研究

近年来老年人的身体健康现状日益成为人们关注的焦点问题之一,为了对退休老年人的身体健康状况有进一步的了解,对58-68年龄段退休老年人进行身体形态和力量素质的测试。研究发现身高与握力（r=0.659）、体重和握力（r=0.655）均有显著相关性,且呈正相关趋势,身高与体重（r=-0.243）呈负相关。因此在适度原则下,应加强以力量素质为主的体育锻炼,其对于提高身体素质,增进健康有非常重要的意义。     

Shanxi Merchants’ Multilevel Financial System in Ming and Qing Dynasties,China

In the Ming and Qing Dynasties (1368–1911), China saw rapid development in industrial and commercial sectors. Over this period, a group of merchants originating from the inland province of Shanxi gradually built a multilevel financial system and became leaders in China’s banking sector. The system of financial institutions they established (pawnshops, seal shops, money shops, loan banks, and draft banks) each had a unique business model, with specific target client group and carefully designed risk management. They were also interconnected to allow for flexible capital flows, contributing to the fast economic growth in this period. Nevertheless, the traditional system also had limitations, leading to its replacement by modern banks eventually.     

试析德沃金对司法能动主义的批判——宪法解释视角

德沃金的法律解释学说是本世纪重要的法律学说,其宪法的道德解释是不同于司法能动主义支持者解释路径,通过对原意主义批判和宪法道德解释证成两个方面对司法能动主义进行批判。     

价值共创行为分析框架构建 ——基于赋能理论视角

通过文献调查并结合案例的描述性分析,提出数字技术时代价值网络中不同行为主体之间的赋能内涵、关键维度以及基于赋能跨层次效应的价值共创行为分析框架。将"赋能氛围""主体赋能"分别作为价值网络中赋能的宏观维度和微观维度进行概念化。界定了两个维度的关键组成要素,分别包括信息共享、开放性结构、协同规则以及主体关系、资源整合和影响。构建了赋能的跨层次效应模型,分析了赋能的宏观-微观跨层次效应及其对价值网络生态和主体价值创造的影响。     

城乡居民长期照护服务质量评价研究

满足失能老年人多元照护服务需求、提升照护服务质量是当前亟待解决的问题.通过对顾客感知服务质量模型修订,构建了城乡居民长期照护服务质量评价指标体系.采取多阶段分层整群抽样与简单随机抽样相结合的方法在上海市、青岛市、长春市和南通市四个试点城市获取301份失能老年人数据,利用模糊综合评价法对城乡居民长期照护服务质量进行评价.研究发现,城乡居民长期照护服务质量总体上得到了一定程度的认可,但还有较大提升空间,尤其在有形性和有效性维度.城市地区城乡居民长期照护服务质量明显高于乡镇地区.基于研究结果,提出了关注老年人精神世界、专业定制个性化服务方案、推广智能化长期照护服务设施、完善长期照护服务监督机制和大力推进城乡长期照护服务均等化等对策建议.     

Religious pluralism and religious participation: a median-based approach to the non-substantive problem

Sociologists of religion have long been interested in the interaction between religious pluralism and religious vitality. Previous empirical studies approach this theme by drawing on data of denominational participation rates across geographical units, investigating the property of association between the quantity of one minus the Herfindahl–Hirschman Index (religious pluralism), and the total religious participation rate (religious vitality). However, this association could be theoretically spurious. Taking advantage of the median’s statistical property of being less sensitive to the variations of extreme values, this study proposes to apply the median instead of the arithmetic summation of religious participation rates to measure geographical-unit-level religious vitality. This method is illustrated by analyzing the New York State census of religion 1865 and the U.S. county survey 1990.