合并商誉减值测试计量的比较研究

财政部新颁布的《企业会计准则第8号——资产减值》,首次对合并商誉的减值测试作出了相关的规定。合并商誉减值的计量取决于三个关键因素:减值测试的测试单元、减值测试的计量基础以及减值测试的测试方法。本文拟结合合并商誉的特点,将我国准则与国际会计准则委员会以及美国关于这方面的相关规定进行比较,并提出我们的建议。     

Consumption choice and asset pricing with a non-price-taking agent

Summary. This paper develops a pure-exchange model to study the consumption-portfolio problem of an agent who acts as a non-price-taker, and to analyze the implications of his behavior on equilibrium security prices. The non-price-taker is modeled as a price leader in all markets; his price impact is then recast as a dependence of the Arrow-Debreu prices on his consumption, allowing a tractable formulation. Besides the aggregate consumption, the endowment of the non-price-taker appears as an additional factor in driving equilibrium allocations and prices. Comparisons of equilibria between a price-taking and a non-price-taking economy are carried out. Received: March 29, 1996; revised version October 29, 1996     

To be consumed with moderation

We study the optimal behavior of a hyperbolic discounting agent who has incomplete information about his own preferences and can only learn them through consumption. We show that, even if moderate current consumption and moderate future consumption always dominates abstinence, the agent may optimally decide not to consume as a commitment device against inefficient learning that would lead to future excesses. This provides a rationale for why smokers, gamblers or compulsive buyers stick to second-best personal rules of behavior - such as “abstinence” - without invoking standard habit formation arguments. We also study how urges modify the strategy of the individual.     

Necessity of transversality conditions for stochastic problems

This paper shows stochastic versions of (i) Michel's (Econometrica 58 (1990) 705, Theorem 1) necessity result, (ii) a generalization of the TVC results of Weitzman (Management Sci. 19 (1973) 783) and Ekeland and Scheinkman (Math. Oper. Res. 11 (1986) 216), and (iii) Kamihigashi's (Econometrica 69 (2001) 995, Theorem 3.4) result, which is useful particularly in the case of homogeneous returns. These stochastic extensions are established for an extremely general stochastic reduced-form model that assumes neither differentiability nor continuity.     

BANKING RECORDS,BUSINESS AND NETWORKS IN COLONIAL SYDNEY, 1817–24

Examining accounting transactions between depositors in the first accounts ledger of the Bank of New South Wales contributes to our knowledge of early Australian colonial businesspeople and their business activities. A social network analysis framework is applied to the transactions to disclose business networks and prominent individuals in the networks. The analysis seeks to ascertain the importance of these people to commerce and the significance of their networks in facilitating commercial relationships in a business environment fraught with uncertainty. The results illustrate the importance of networks to colonial trade and mercantile activity, especially for smaller scale businesspeople.     

论述文篇章结构的形式化

论述文是讲究严密论证、有理有据的重要写作文体。该文尝试从形式化、符号化的角度对论述文的篇章结构进行新的探索和严格化处理。从论述文的整体结构来讲,＂引议联结＂是其主要形式,形式化为Y A L J＋;而就段落内部结构来讲,主要是＂据后分析法＂（即例后分析）,形式化为Gk（Z0（S/T）＋Zk）。     

高校组阁式班级管理模式的探索与反思

随着90后大学生开始进入大学校门,传统的高校班级管理模式开始受到冲击,本文通过对2009级学前教育两个班级组阁式班级管理模式的实践分析,探讨如何从班级管理角度让90后大学生更好的融入大学生生活,同时对90后高校班级的辅导员工作进行了反思。     

理想与信念——“90后”大学生党员代际特征与党员作用发挥

“90后”大学生有着自我的个性和时代的烙印，他们具有鲜明的代际特色，也具有不同的入党动机。在新的历史条件下，让“90后”大学生党员发挥其作用、建立健全大学生党员群体长效教育机制是一项系统工程。高校的党务工作者可以从“读好书”、“把好关”、“用好人”、“建好网”、“辅好导”、“组好队”等六个方面做好工作。     

增城市“后亚运低谷效应”的规制策略研究

运用文献资料法和实证研究,对"后亚运低谷效应"的内涵、成因和表现等方面进行分析,针对2010年增城亚运会结束后已出现的"低谷效应"现状,提出了如何规制"后亚运低谷效应"的一系列对策。