劳资关系协调及矛盾化解机制研究

当前我国劳动关系日益复杂多变,劳动关系中各种利益矛盾不断凸显,劳动争议案件大幅度上升,为维护社会和谐稳定,和睦企业与员工的关系,预防劳动争议的发生,促进企业持续健康发展,本文根据目前我国劳资矛盾的现状及特点,以及劳资矛盾不断增多的原因,有针对性地提出创新社会管理、建立健全劳动关系协调和劳资矛盾化解机制的对策建议。     

基于大数据环境的财务报销自动审核系统构建

为了有效地解决当前企业财务报销审核系统中审核差错大、运行效率低的问题,在大数据分析的基础上,对自动财务报销审核系统进行了优化。结合数值概率算法,对大量财务报销数据进行合理分类,并将分类后的数据传输到财务项目配置模块进行审批。优化财务审核安全评价流程,检查审核处理结构的准确性。对系统服务器和处理器模块的硬件配置进行了优化,达到了优化财务自动报销审核运行效果和准确性的设计目标。实验证明,基于大数据分析的财务报销自动审核系统的财务审核差错率较传统系统明显降低,系统运行效率较传统审核系统提高20%-50%。     

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

We examine changes in the association between auditor type (Big 4, Second‐Tier, and Other non‐Big 4) and perceived financial reporting credibility in the wake of events (e.g., Andersen's failure, the implementation of SOX, creation of the PCAOB, etc.) which led to significant growth in Second‐Tier client portfolios and increased scrutiny of Second‐Tier audit practices. Our results reveal that financial reporting credibility of Second‐Tier clients was lower than that of Big 4 clients and was indistinguishable from that of Other non‐Big 4 clients pre‐Andersen. However, post‐Andersen, we find that financial reporting credibility of Second‐Tier clients is higher than that of Other non‐Big 4 clients and is indistinguishable from that of Big 4 clients. We expect that our results will be of interest to regulators, both in the United States and in the European Union, who have expressed concerns about the current state of competition in the audit market, management and boards of directors that are contemplating switching to a Second‐Tier audit firm, and academics investigating quality differences among audit firm types.     

Investor Attention and Earnings Management around the World

This study examines the determinants of earnings management in an international setting using the limited investor attention model of Hirshleifer and Teoh ( 2003 ). The model predicts that investor attention reduces earnings management. I use analyst following, institutional ownership, and Big N auditor choice to proxy for investor attention. I have four key findings. First, I document that financial analysts curb earnings management in U.S. firms but not in non‐U.S. firms. Second, I document that institutional block‐holdings curb earnings management across the world. Third, Big N auditors reduce earnings management in U.S. firms but not in non‐U.S. firms. Fourth, I document that corporate governance mechanisms reduce earnings management in U.S. firms but not in non‐U.S. firms.     

论微博问政对公共政策制定的影响

伴随着微博渐趋平民化与大众化,微博问政这一“民间舆论场”受到网民青睐.微博问政对公共政策的制定利弊皆存：它有利于推动社会问题进入政策议程,维护政策合法化,促进政策制定的民主科学化;但由于虚假信息过多、利益集团、国外敌对势力的干扰、数字鸿沟的差异使得微博问政给公共政策制定也带来消极影响.本文将立足阐述微博问政兴起的背景与发展现状,分析其对公共政策制定的利弊,最后将探讨提升微博问政在公共政策制定中效能的路径.     

Emergence of macro-variables by evaluation and clustering of micro- activities

Recent finance and economic forecasting and risk calculation failures made obvious that macro-modelling without micro-foundation may be treacherous. Reliable macro-modelling requires the consistent bundling of individual actions into intermediate and macro-variables exploiting the individual actions’ coordination and its dynamics. The degree of coordination may range from chaos – absence of coordination – to determined situations caused by macro-level equilibrium dictating any agent's actions and inhibiting interactions. Coordination clusters individual actions into real decision units such as companies, political parties and unions. It structures the emergent intermediate and macro-level situations vitally.The paper presents first a centennial history of prominent scholars’ quotes questioning the equilibrium paradigm, a short survey of prevailing paradigm's deficiencies laid bare once again by the latest financial crises.It proposes second discrete choice (DC) – successfully applied in different fields – to model the individual agent's decision. DCs innovative integration into a Markov process provides a steady foundation to model interactions of individual agents consistently.The final section justifies the actions’ proposed interactive bundling by referring to recent advances in data processing and network topology. The dynamic modelling of the actions’ and interactions’ coordination breaks fresh grounds both with regards to mathematical, computational and economic modeling requirements. The combination of latest developments in data processing like Big Data and the recently (re)discovered network topology capabilities may cope with these challenges.     

Sustainability assurance provider participation in standard setting

This paper examines the participation of accounting firms in the development of sustainability standards by the Securities and Exchange Commission (SEC) and the Sustainability Accounting Standards Board (SASB). This study shows that the Big Four accounting firms have an active role in both the submission of comment letters on sustainability to the SEC and participation in the industry working groups (IWG) for the SASB. The SASB participation reveals that individuals located within the US and at international affiliates are participating at earlier career stages. In addition, this paper leverages LinkedIn data, identifying the career path of the individuals subsequent to their participation with the IWG, to determine how large accounting firms are retaining the skills and knowledge necessary for this field. Since the Big Four firms are market leaders in sustainability assurance, the finding that Big Four firms can retain individuals with financial assurance backgrounds differently than individuals with other backgrounds speaks to the unique skill set that financial assurance develops. This suggests that the career opportunities for interested financial assurance individuals within the sustainability sphere remain robust within the Big Four environment.     

省域科技资源配置状况评价——以湖南省"两型社会"建设中的科技配置为例

通过借助SPSS统计软件,采用聚类分析、相关分析、因子分析等统计方法,以湖南为例,对省域地级市的科技资源配置状况进行分析评价,反映出我国省域科技支撑体系的构建离两型社会建设的要求存在一定的差距,在以城市为核心的一定省域空间范围内,科技资源配置综合状况存在明显的区际差异,区际科技资源优化共享与协调利用机制有待创新性改进;同时科技资源的区际差异性、多样性也反映出省域科技资源存在相当的开发潜力,按照两型社会建设的要求,选择、配置、利用好省域科技资源,提升整体科技实力是实现省域经济转型的必要途径。     

Are USDA reports still news to changing crop markets?

This study investigates whether major USDA reports still provide important news to changing crop markets. The news component of each report, or market “surprise,” is measured as a difference between the USDA estimate and its private expectation in corn, soybeans, and wheat markets. Changes in the relevance of USDA information are assessed by examining changes in the magnitude of market surprises and shifts in the futures price reaction to these surprises, which isolates the impact of each report. The stable size of market surprises over time suggests that competition from alternative data sources has not reduced the news component of USDA crop reports. Increasing price reaction to most reports, including those facing competition from alternative information sources, suggests that value of public information may be enhanced in uncertain markets affected by structural changes.