Confronting the science/value split: notes on feminist economics, institutionalism, pragmatism and process thought

What changes must economics undergo, if it is to become a moreadequate discipline, furthering of survival and flourishing?This essay argues that a break must be made from contemporarymainstream economics at the level of ontology (i.e., about thenature of reality). Drawing on neglected traditions of pragmatistphilosophy and process metaphysics, some elements of ‘old’institutionalist economics, and late-twentieth century naturalscience, it demonstrates that ample argument exists for a viewof the world as open, evolving and permeated with value. Furthermore,feminist scholarship offers an explanation for why such a worldviewfaces an uphill battle for acceptance.     

Sraffa's legacy

This review essay of Critical Essays on Piero Sraffa's Legacyin economics situates Sraffa's work in relation to the Marshalliantradition and neo-Walrasian general equilibrium theory, andreviews the current state of debate between adherents of thesetraditions on the role of demand, returns to scale, capitaltheory and policy analysis. Other issues considered includethe corn model, Sraffa's critique of Hayek, and the extensionof the capital theory critique to the intertemporal equilibriummodel.     

旅游规划需要新理念--旅游规划三议

为了适应我国旅游业的发展,为了我国旅游规划工作能够沿着科学化、法制化、规范化的轨道前进,旅游规划的编制迫切需要理念的创新,从“新理念是发展的需要”。“进步带来的挑战”、“旅游概念是旅游规划的核心”三个层面,以层层推进的方式,着重阐述了应对挑战寻求突破的学术基础,并进而阐释了有关“概念性旅游规划”的创新性理论。     

Environmental Conditions,Reservation Prices,and Time on the Market for Housing

A general analytical model to describe the impact of environmental disamenities on duration of sales is derived. A statistical technique to recover a sellers reservation price is proposed. An econometric procedure that consistently estimates market duration and a sellers reservation price is described. An application to the impact of highway noise on property values and market duration is presented. The estimation results show that, while highway noise has a significant negative impact on forming reservation prices and predicting sale prices, the noise effect on duration of sales is not statistically significant. Empirical evidence also shows a negative impact of market duration on reservation prices, which indicates an updating process for reservation prices over time.     

工程图样中的模糊表达方法浅见

本文针对工程图表达过程中存在的一些"模糊"现象,提出模糊的图示方法,认为"模糊"表达不但可行,而且是图学表达领域的一块活跃领地.     

中国会计准则国际协调效果的实证研究

自改革开放以来,我国进行了一系列旨在加强会计准则国际协调的改革,会计信息编报者和使用评价者都十分关心会计准则国际协调的效果。本文在借鉴国内外相关研究的基础上,采用实证研究方法从纵向上比较和分析AB股公司的净利润差异与会计信息价值相关性的变化,以期对我国会计准则国际协调的总体效果做出经验性评价。     

基于精算方法的信用风险的量化

比较了保险风险和信贷风险的基本特征后可以发现，精算模型的方法和思路可以用来描述商业银行的信用风险。可以通过定性分析和定量分析相结合的方式，推导出适用的信用风险量化管理模型。在数据整理和检验的基础上，借鉴寿险精算的生命模型思想可以建立“正常-损失”模型，进而实现对贷款损失率的解释；借鉴非寿险准备金测算的方法，可以采用链梯法测算商业银行短期贷款业务应提取的贷款坏账准备金数额。在上述方法的基础上，可以将“正常-损失”模型与链梯法结合起来，测算长期贷款的坏账准备金。     

电力市场监管理论与实践的探讨

就市场成员市场力、串谋等问题分析了电力市场运营监管思路及其相关措施;在电力市场环境下。从电力系统安全运行导则、继电保护及安全控制原则、发电机组检修计划等方面分析了电力系统可靠性的监管思路及其相关措施;讨论了电力市场投机行为及其监管措施。     

Evaluating a method of integrating generic skills with accounting content based on a functional theory of meaning

This paper documents and evaluates an intervention designed to integrate the learning of selected generic skills, particularly analytical thinking and written communication skills, with the learning of accounting content. The method used was to scaffold practice in analytical thinking skills through specially designed writing activities. Content‐focused learning materials adapted from task‐types currently used to teach language skills were used to facilitate the analysis and interrelation of accounting concepts, principles and problems in interpersonal communicative contexts typical of actual accounting practice. The materials, in three assignments, were designed to incorporate: (i) selected generic skills, taken from those listed by the professional accounting bodies; (ii) writing, both as communication and as an instrument for analytical thinking and learning; (iii) knowledge of accounting concepts and principles; and (iv) awareness of the interpersonal dimensions of professional communication. Overall, students showed improved learning outcomes, with improvements of 19 percentage points for non‐Australian students over the three assignments. We were also able to show significant positive relationships between the assessments of assignments 2 and 3 and performance in the knowledge‐based final examination. Improvements in the quality of learning were shown in students’ improved ability to assess their own work.     

Varying the VaR for unconditional and conditional environments

Accurate forecasting of risk is the key to successful risk management techniques. Using the largest stock index futures from 12 European bourses, this paper presents VaR measures based on their unconditional and conditional distributions for single and multi-period settings. These measures underpinned by extreme value theory are statistically robust explicitly allowing for fat-tailed densities. Conditional tail estimates accounting for volatility clustering are obtained by adjusting the unconditional extreme value procedure with GARCH filtered returns. The conditional modelling results in iid returns allowing for the use of a simple and efficient multi-period extreme value scaling law. The paper examines the properties of these distinct conditional and unconditional trading models. The paper finds that the biases inherent in unconditional single and multi-period estimates assuming normality extend to the conditional setting.