长期资产减值与盈余管理方式选择

以2007年长期资产减值的政策变化为背景,研究上市公司盈余管理方式的选择偏好变化。通过研究发现,应计项目和真实活动盈余管理是公司可选择的盈余管理方式,公司会基于两种盈余管理方式的成本来选择具体的盈余管理方式;禁止长期减值损失的转回会对应计项目盈余管理有遏制作用,同时极有可能存在企业管理者偏向使用真实活动盈余管理的趋势。     

Group decision-making: Head-count versus intensity of preference

This paper puts forth a framework for reshaping the group decision-making process. The proposed framework extends from the usual one-issue-at-a-time decision-making to one that involves several related issues simultaneously. Weaknesses of the traditional majority voting mechanism are first identified, and then a different voting method that takes each individual voter's sentiment into account is discussed. Specifically, a decision-maker is asked to express his/her intensity of preference for the issues encountered. Three hierarchical structures—benefits, costs, and risks—are developed to evaluate the alternatives. Due to the nature of pairwise comparisons and synthesis, the proposed method is amenable to consensus building and has higher reliability and consistency. It can be used for candidate selection, e.g. governmental election, when a large population is involved. It is also effective for resource allocation and prioritization when a small group or business is concerned. We believe the proposed approach has potential for resolving deficiencies of the conventional voting mechanism, and can be applied to many real-world problems. Its implementation on the Internet is also discussed.     

Skidelsky's Keynes: a review essay

Abstract

The paper examines the pro-work doctrines of four writers who were connected with the ‘utopian’ and ‘romantic’ critique of classical economics in the nineteenth century. These authors are Charles Fourier, Thomas Carlyle, John Ruskin, and William Morris. All four argued that the problem of work aversion stemmed from the existing institutions of capitalist society, and could be overcome by the creation of an alternative system of production. Their aim was to create a future society in which work could be experienced as a positive activity. The paper argues that the views of the aforementioned authors provided an important counterchallenge to the classical economists' conception of work as a disutility.     

Gender preference and transfers from parents to children: an inter-regional comparison

This paper examines whether parents exhibit gender preference in the allocation of family resources to their adult children. Gender preference is defined in the context of an altruistic model for inter-vivos transfer from parents to children extended to include educational investment. Data from the Health and Retirement Study (United States) and the Korean Longitudinal Study of Ageing are used to show that the degree of gender preference differs across these culturally distinct regions. Among Korean families, empirical results point to male preference as sons receive larger inter-vivos transfers and attain higher levels of education compared with daughters. In contrast, the evidence pertaining to gender preference among American families points to daughter preference as inter-vivos transfers and educational investment is generally higher among female adult children.     

Patient- and clinician-reported satisfaction with pharmacological stress agents for single photon emission computed tomography (SPECT) myocardial perfusion imaging (MPI)

Abstract

Objective:

The objective of this study was to compare clinician and patient measures of satisfaction with two pharmacological stress agents (PSA), regadenoson and dipyridamole, used in Single Photon Emission Computed Tomography (SPECT) Myocardial Perfusion Imaging (MPI).

Methods:

This observational study included patients who had undergone SPECT MPI with regadenoson or dipyridamole, as well as the clinician/clinical technologist who performed the test. Mean scores for individual item and domain scores of the main outcome measures were computed as well as the effect sizes (ES) of the mean difference in scores between treatment groups. Statistical significance of the mean item and domain score differences were assessed via Mann-Whitney tests.

Main outcomes measures:

Two self-report questionnaires which had beeb previously developed and validated: Patient Satisfaction/Preference Questionnaire (PSPQ) and Clinician Satisfaction/Preference Questionnaire (CSPQ).

Results:

A total of 87 patients (68 received regadenoson, 19 received dipyridamole) and nine clinicians/clinical technologists took part in the study. Patients had a mean age of 66.8?±?12.2 years, and 56.3% were male. Compared to dipyridamole, use of regadenoson was associated with greater clinician satisfaction on all items and domains of the CSPQ (p?<?0.001 for all comparisons). Among patients, regadenoson was associated with less bother and greater satisfaction than dipyridamole for all items on the PSPQ. These patients reported less stinging at the injection site (ES?=??0.66) and less nervousness during injection (ES?=??0.60). The PSPQ found that regadenoson patients were more satisfied with their PSA than dipyridamole patients in all areas.

Limitations:

This study utilized a relatively small sample size of dipyridamole patients and lacked an adenosine group. A broader sampling of professionals would also help demonstrate generalizability.

Conclusion:

Both patients and clinicians reported higher satisfaction with regadenoson compared to dipyridamole for SPECT-MPI. Clinicians were particularly satisfied with the preparation and administration aspects of the drug, while patients rated it highly on convenience and reduced incidence of side-effects.     

Revealed preference and differentiable demand

Summary. We prove that, for finitely many demand observations, the Strong Axiom of Revealed Preference tests not only the existence of a strictly concave, strictly monotone and continuous utility generator, but also one that generates an infinitely differentiable demand function. Our results extend those of previous related results (Matzkin and Richter, 1991; Chiappori and Rochet, 1987), yielding differentiable demand functions but without requiring differentiable utility functions.Received: 1 November 2001, Revised: 5 February 2004, JEL Classification Numbers: D11, D12. Correspondence to: Kam-Chau WongThis is a much revised version of Lee and Wong (2001). We are grateful to the Referee for valuable suggestions. We also thank Professor Marcel K. Richter for his comments.     

促进中部地区发展的财税政策

由于种种原因,中部地区经济发展相对缓慢。而中部地区经济的崛起对于我国国民缉济协调、可持续发展来说,有着重要的战略意义。文章分析了中部六省资源优势和经济发展现状及当前财税政策对中部地区的制约因素,提出发展中部经济发展的路径,建议采取政策倾斜、改革现行增值税、资源税等政策手段刺激中部地区的发展。     

基于ELECTRE II法的群决策方法研究

由于群决策问题的内在复杂性,群决策理论一直是决策理论最为薄弱的部分,也是决策理论研究的前沿.[1]能够应用在群体决策理论中的决策方法比较多,其中TOPSIS法和AHP法等定量的方法对决策问题的信息要求比较高[2],而头脑风暴等定性的决策方法则主观性太强,ELECTRE法构建则可以不传递的级别优先关系,能够对各类信息不完全的决策问题进行科学客观的求解,因此研究和推广该法至群决策应用具有现实意义.     

代理人存在非理性心理的委托-代理模型

通过引入行为经济学中的社会偏好理论及效用模型,改变传统委托—代理模型中代理人具有自利偏好的假设前提,探讨代理人在关注物质利益和其他人的动机时所表现出嫉妒、内疚、自豪以及利他等非理性行为的新委托—代理模型。模型的研究结果表明,非理性心理在显著改变激励效率及契约结构形式的同时,也会影响委托人的收益,而且非理性代理人的行为会更加复杂,他会在非理性心理与自利之间寻求平衡。     

嘉兴滨海开发带动腹地经济发展探讨

分析了嘉兴滨海开发带动腹地经济发展的现状,阐述了浙江发展海洋经济给嘉兴实施滨海开发带动战略带来的重大机遇,认为滨海开发带动腹地经济发展,必须在实施"大企业倍增计划"中发挥带头作用,鼓励企业双向兼并重组,强化产业链互动作用,打造大宗商品交易中心放大带动作用,构建和完善海河联运的集疏运网络发挥独特作用,打造"五位一体"旅游精品强化促进作用,拓展出口加工区在嘉兴发展海洋经济中的积极作用。