Considerazioni generali sull’impostazione Bayesiana di problemi non parametrici. Le medie associative nel contesto del processo aleatorio di Dirichlet parte II

Nei problemi statistici non parametrici la conoscenza della distribuzione iniziale e finale di una generica media associativa si manifesta particolarmente utile. Se la classe delle possibili funzioni di ripartizione scelte per descrivere un fenomeno è retta da un processo di Dirichlet nel senso precisato in D. M. Cifarelli — E. Regazzini (1979), è possibile pervenire ad una rappresentazione esplicita della distribuzione iniziale e ad una relazione ricorrente per il calcolo della distribuzione finale di una generica media associativa, secondo quanto si dimostra in questo lavoro. Lavoro eseguito nell’ambito G.N..F.A. del C.N.R.. A D.M. Cifarelli sono dovuti: i Lemmi 1, 4, i Teoremi 1, 2 ed il numero 3. Ad E. Regazzini sono dovuti: i Lemmi 2, 3, 7, il Teorema 3, il numero 2.3 e le Osservazioni 1, 2. La Parte I è stata pubblicata in questo periodico Anno 2°, Fasc. 1°.     

所得税会计准则:理论与实务角度的思考

所得税会计准则是会计准则中的难点,其原因在于,所得税会计方法的设计原理涉及财务会计与税务会计的差异及其处理原则。从财务会计与所得税会计理论基础的分歧,推演资产负债表债务法的会计处理原理,有助于深入理解、正确执行《企业会计准则第18号——所得税》,并正确处理其与所得税会计的关系。     

对高职高专推广案例教学的思考

通过对目前金融高职教育的调查研究和国内外的比较研究认为应大力推广案例教学,体现高职高专主体特色的办学思路。     

Firms’ human capital, R&D and innovation: a study on French firms

This article investigates the effects of human capital and technological capital on innovation. While the role of technological capital as measured by research and development (R&D) expenditure has been intensively investigated, few studies have been made on the effect of employee training on innovation. This article explores the relationship between innovation and firm employee training. Our methodological approach contributes to the literature in three ways. We propose various indicators of firm employee training. We build a count data panel with a long time-data series to deal with the issue of firms?? heterogeneity. We propose a dynamic analysis. Using dynamic count data models on French industrial firms over the period 1986?C1992, we find positive and significant effects of R&D intensity and training on patenting activity. Whatever the indicators of training our results show that the firm employee training has a positive impact on technological innovation.     

Estimating the Impact of Climate Change on Agriculture in Low-Income Countries: Household Level Evidence from the Nile Basin, Ethiopia

This paper presents an empirical analysis of the impact of climate change on agriculture in a typical developing country. The economic implications of climate change are estimated by using both a farm productivity and a Ricardian framework. Data are drawn from about 1,000 farms producing cereal crops in the Nile Basin of Ethiopia. The thin plate spline method of spatial interpolation was used to predict household specific rainfall and temperature values using meteorological station data collected for 30?years across the regions. We found that climate change adaptation has a significant impact on both farm productivity and farm net revenues. We complement the analysis by providing an estimation of the determinants of adaptation. Extension services (both formal and farmer to farmer), as well as access to credit and information on future climate changes are key drivers of adaptation.     

A two-state analysis of estate taxes and charitable bequests from the most generous decedents

This study uses Censored Quantile Regression (CQR) and probate records for the years 2000–2005 to analyze charitable bequests of the most generous decedents from two states, Virginia and Louisiana. We focus on the most generous decedents because they account for a large portion of total charitable bequests. The most generous decedents' charitable bequest tax price (i.e., one minus the marginal tax rate) elasticity is not significantly greater than one in both our full sample and the subsample of the decedents filing federal estate tax returns. Our finding suggests that allowing charitable bequests to be deductible is not a treasury efficient policy for the most generous decedents. We also find that the tax price and wealth effects for the most generous decedents are overestimated by the Tobit model that has been traditionally utilized by prior studies. Furthermore, filers' charitable bequests are predicted to decrease if the estate tax is repealed.     

高校中层干部教育培训质量评价研究

为了进一步解决目前高校中层干部教育培训考核评价中存在的问题,根据我国高校中层干部教育培训的客观实际,运用PDCA理论,从教育培训的策划、实施、检查和改进四个方面建立一套完善的考核评价指标体系,并针对高校中层干部教育培训组织情况的复杂性和模糊性,运用层次分析法确定了指标权重,采用模糊综合评价法进行实证评价。对中国民航大学中层干部教育培训实际情况进行实证分析的研究结果表明,按照对高校中层干部教育培训情况的影响程度,排在前七位的影响因素依次为培训课程开发、培训的内容、需求调查、老师讲课效果、培训课程的安排、培训的改进、培训的总结;中国民航大学中层干部教育培训整体情况处于一般和较好之间。这与实际情况基本符合。