浅议新准则下企业合并会计处理差异及影响

2006年,财政部颁布了最新的企业会计准则,该准则体系立足于国内实际,在充分借鉴国际会计准则及其国际惯例的基础上,进一步实现了会计国际化的趋同;而在该准则的第20号文件中,对于同一控制与非同一控制下企业合并的确认、计量和信息披露又进行了重新的规范与说明.本文从实际出发,对新准则下这两种合并模式的会计处理差异及其影响进行了深入的探讨,以期可对规范或改进企业合并的会计处理起到一定的理论借鉴作用.     

印度甘蔗主要病虫草害的防治技术研究

介绍了印度甘蔗主要病虫草害的发生和为害情况以及防治的具体措施,分析总结了印度甘蔗病虫草害的综合防控技术,如重视选育并推广甘蔗良种和高抗病虫品种,实行严格的种苗检疫制度和多样的种苗处理方法等措施.通过比对我国甘蔗病虫草害的防治现状,阐述了印度甘蔗防治技术的研究与应用对我国甘蔗产业的发展具有不可低估的参考和借鉴价值,其成功做法对我国糖业的可持续发展有启示作用.最后,对我国甘蔗产业植保技术的未来发展方向提出了4点建议,具体是:大力培育甘蔗良种和抗病虫品种;加速推广健康脱毒种苗;建立完善的甘蔗有害生物预警监测系统,推广实施生物防治;加大资金投入,加强技术培训.     

某低流行地区1995～2012年艾滋病疫情流行特征分析

目的了解1995～2012年某低流行地区艾滋病疫情流行特征,为今后当地预防控制艾滋病提供科学依据。方法根据中国疾病预防控制信息系统中的艾滋病综合防治信息的上报数据,对1995～2012年报告的艾滋病病毒感染者/艾滋病病人( HIV/AIDS)的资料进行流行病学分析。结果1995～2012年累计报告HIV/AIDS104例,其中男性83例,女性21例,男性明显高于女性;职业分布以农民和工人为主,占78.7%;高发年龄为20～49年龄组,占86.5%。感染者文化程度以初中及以下为主,占62.5%;传播途径以性传播为主,占80.9%;自2007年以来,报告病例数逐渐增多。结论该地区疫情仍处于低流行地区,2007年以来,感染人数逐年增多,感染人数主要集中在文化程度低的男性青壮年农民（农民工）,性途径是最主要的传播途径,男男性行为传播上升明显。     

非对称成本信息下的网络规制定价与进入决策

本文分析了电信产业中拥有本地市话网络的在位者在下游市场（长途电话网络）面临潜在进入者的竞争的两厂商模型。两个厂商关于成本的信息是非对称的,潜在进入者进入市场的决策将会影响下游市场的市场结构,即下游市场竞争结构不是外生的。本文认为,规制者基于社会福利最大化所设计的零售和接入价格机制,在潜在进入者的成本是私有信息的情况下,对进入决策乃至市场结构有很大的影响。     

A discriminant analysis of factors affecting the employment of urban youth

While the issue of youth unemployment has received a great deal of attention by policy makers, there has been little empirical research on factors which affect the demand for young workers at the micro level of actual labour market settings. This paper offers some evidence on entry level wages, unskilled job characteristics, and recruitment practices as factors affecting the employment of urban youth. A bivariate discriminant analysis is applied to survey data on employers located in five, centralized urban labour markets and shown that firm size, turnover, number of unskilled job slots, school referrals and employee–friend referrals are significant, differentiating factors between firms who have young workers on their payroll and firms who do not employ youth. These differentiating factors are related to the structure of youth labour markets.     

Do Colored Photographs Affect Willingness to Pay Responses for Endangered Species Conservation?

The NOAA panel suggested that use of photographs should be pre-tested to explore their effects on subjects (Arrow et al. 1993). For this paper, a modification to the test suggested by the NOAA Panel was made. We tested whether use of colored, as opposed to black and white (B & W), photographs influence respondents’ valuation of the environmental commodity in question. The context of the test is a CVM study valuing the benefits from protecting the national bird. This was performed using two drop-off surveys that were identical except for the color of the photographs incorporated in the survey instrument. The dichotomous choice logit equations were statistically different between the two treatments of the questionnaire, indicating the significant effect of colored photographs on the respondents’ WTP. The findings support the NOAA Panel recommendation of careful pre-testing and scrutiny of the photographs integrated in the questionnaire since ‘packaging’ of the environmental good (i.e., endangered species protection) matters in valuing benefits associated with it. Since colored photographs are found to be value-enhancing, to simply use B & W photos as an attempt to reduce cost associated with implementing the contingent valuation (CV) survey, especially when limited research money is involved, would result to lower the estimated value of the environmental good.     

Demand uncertainty,competition, and ‘non-binding’ price controls

In our paper, we will present a general model that demonstrate that a price floor or a price ceiling, although not effective at the existing market price, nevertheless alters the competitive equilibrium and leads to erroneous policy conclusions.     

Testing for negative expected market return premia

This paper tests the hypothesis that the expected return premium on the market portfolio is always non-negative. A violation of this lower bound restriction provides evidence against a broad class of risk-based equilibrium models in favor of bubble behavior. Our tests utilize information variables, identified in prior literature, that predict time variation in market return premia. We employ out-of-sample forecasts and bootstraps generated with parameters that are consistent with non-negativity but closest to the estimated parameters. We find statistically reliable evidence against non-negativity for the excess return on the value-weighted market index. The most negative out-of-sample prediction was −2.01% in September 1973.     

The effect of early resolution of uncertainty on the valuation of assets: A dichotomy into market and non-market information

We reconsider how the temporal resolution of uncertainty about the future payoffs from capital assets affects the initial valuation of these assets. Our results regarding valuation indicate that, in an intertemporal CAPM framework, the early resolution of market uncertainty leads to an increase in the value of the market portfolio. The values of individual assets change in direct proportion to their betas. We reconcile the differing conclusions of Ross (1989) and Epstein and Turnbull (1980) regarding the early resolution of what they term idiosyncratic and asset specific information respectively.     

Market liberalization within a country

China's B-share market, which used to be restricted to foreign investors, was partially opened up in February 2001 to Chinese local investors. We take this as a controlled experiment in cross-border trading on a small scale. We find mild but positive effects on the B-share market, with higher volumes, lower levels of volatility, lower bid–ask spreads and more liquidity after liberalization. Between A- and B-shares, price disparities narrowed; the correlation and the co-integration relationships became stronger; and the flow of information became more balanced. More new individual investors entered into the B-share market without crowding out existing institutional investors. Even though the liberalization measure is partial and one-way, it has helped to improve the quality of the B-share market, and our results lend no support to the popular claim that liberalization does nothing but help the existing foreign shareholders to cash out.