Distribution-free tests for comparing several treatments with a control

Abstract  In this paper we propose distribution-free treatments versus control tests for the one- and two-way classifications. The null distribution properties are shown to be equivalent to those of well-known statistics for which critical values have been extensively tabled. Asymptotic relative efficiencies with respect to corresponding normal theory competitors are derived and optimal designs for the allocation of experimental units to the treatments and control are obtained.     

我国棉花产业短期竞争行为的治理分析

近期,由于受国际金融危机的影响,我国棉花产业陷入了十分困难的境地,企业的短期竞争行为频繁发生。本文运用博弈论相关知识,分析了企业短期竞争行为的发生机理,进而指出了与棉花直接相关的棉花种植、收购、加工企业所组成的棉花产业的短期竞争行为发生的主要原因,并提出相应治理对策,以减少棉花产业的短期竞争行为。     

“逆全球化”探源:基于双边投资协定深度决定因素的研究

近年来全球化进程受阻,“逆全球化”根源有待进一步探讨。本文首次利用贸发会议“IIA绘图”数据,构建涵盖101项关键条款的双边投资协定(BITs)深度评价体系,测算了全球2539份BITs深度数据。通过理论和实证研究发现,东道国区位优势和母国所有权优势是决定BITs深度的重要因素。具体来看,东道国劳动力和自然资源禀赋的区位优势对BITs深度具有显著抑制作用,母国资本、技术和制度质量的所有权优势对BITs深度具有显著促进作用,同时母国资本和技术水平对BITs深度的影响存在异质性。进一步研究表明,2008年金融危机后,东道国劳动力资源对BITs深度的抑制作用增强,母国资本和技术水平的促进作用减弱,导致世界经济呈现“逆全球化”趋势,提高母国制度质量是实现经济全球化发展的有效途径。     

论美国关税法337条款在GATT1994下的合法性——基于国际判例的思考

对337条款在GATT1994下合法性的正确评判,将会影响对337条款的态度及应对策略的制定.20世纪80年代,加拿大和欧共体曾经分别在关贸总协定体系内挑战过337条款的合法性.第一个案件专家组报告肯定了该案中337条款的合法性,第二个案件专家组报告对337条款的合法性总体上予以肯定,但也指出了337条款四个具体违法之...     

浅议接受非货币性资产捐赠时会计处理与税收实务的同一性

文章探讨了在执行新会计准则的情况下,应当如何认识接受非货币性捐赠资产时会计处理与税务处理同一性。以减少会计与税法不必要的差异问题。     

论美国关税法337条款在GATT1994下的合法性——基于国际判例的思考

对337条款在GATT1994下合法性的正确评判,将会影响对337条款的态度及应对策略的制定。20世纪80年代,加拿大和欧共体曾经分别在关贸总协定体系内挑战过337条款的合法性。第一个案件专家组报告肯定了该案中337条款的合法性,第二个案件专家组报告对337条款的合法性总体上予以肯定,但也指出了337条款四个具体违法之处。1994年,美国制定了《乌拉圭回合协议法》,有针对性地对专家组报告指出的四点进行了修改。修改后,337条款已经符合GATT1994的要求。一般性地起诉337条款违反GATT1994非常困难,可以在个案中结合具体案情向WTO申诉。     

网络舆论监督与中国行政腐败的预防治理

当前互联网在舆情反映和舆论监督方面开始实质性地发挥作用,在应对行政腐败的层面,体现出确保反腐独立、克服地方保护和升级民主法治三个特征。网络舆论监督对行政腐败的预防与治理发挥着积极的作用,但网络舆论监督也有它的缺陷,诸如网络信息的准确性无法核实和情绪性言论泛滥等较为突出的问题,都需要政府部门加强应对的主动性,最大化地发挥网络的积极功效。     

非互惠的零关税待遇是否促进了受惠国的出口多样化——基于中美对非洲贸易政策的比较研究

非互惠的优惠贸易待遇是世界贸易组织和国际社会支持发展中国家尤其是最不发达国家发展的重要工具。为了评估该政策的效果,本文以中美对非洲实施的零关税待遇为例,采用2001—2017年HS8位贸易数据从整体、行业和区域层面评估了两种政策对受惠国出口多样化产生的影响。结果显示,美国零关税待遇分为AGOA-GSP和AGOA-服装两个条款,中国零关税待遇(FOCAC)在遵循WTO规则、受惠商品范围、受惠国家标准、原产地标准及政策有效期方面均优于AGOA-GSP,但在原产地标准灵活度和政策优惠力度方面低于AGOA-服装。这些特征导致三类政策对受惠国出口多样化的影响产生显著的差异。整体上,FOCAC和AGOA-服装对受惠国出口多样化均产生了显著的积极影响,而AGOA-GSP的影响不显著;行业层面,FOCAC对受惠国制造业、矿业和农业的出口多样化均产生了显著的促进作用,而AGOA的两个条款对受惠国三个细分行业出口多样化的影响均不显著;区域层面,三类政策对受惠国出口多样化的影响仅在部分区域发挥效果。     

Matching-adjusted indirect comparison of adalimumab vs etanercept and infliximab for the treatment of psoriatic arthritis

Abstract

Objectives:

No head-to-head trial has compared the efficacy of adalimumab vs etanercept and infliximab for psoriatic arthritis (PsA). This study implements a matching-adjusted indirect comparison technique to address that gap.

Methods:

Patient-level data from a placebo-controlled trial of adalimumab (ADEPT) were re-weighted to match average baseline characteristics from pivotal published trials of etanercept and infliximab. ADEPT patients were re-weighted by odds of enrollment in comparator trials, estimated using logistic regression. Matched-on characteristics included PsA duration, age, gender, severity, active psoriasis, and concomitant treatment. After matching, placebo-adjusted treatment arms were compared at weeks 12 (or 14) and 24. Outcomes included ACR20/50/70, PsARC, HAQ, and modified TSS. PASI50/75/90 were compared for patients with active psoriasis. Cost per responder (CPR) was assessed in the US and Germany using matching-adjusted end-points and drug list prices. Statistical significance was assessed using weighted t-tests.

Results:

After matching, adalimumab-treated patients had greater placebo-adjusted rates of ACR70 and PASI50/75/90 at week 24 compared with etanercept (all p?<?0.05). Adalimumab patients had a higher placebo-adjusted rate of ACR70 than infliximab at week 14 (p?=?0.034). Adalimumab treatment had lower CPR for ACR70 and PASI50/75/90 compared with etanercept at week 24, in both the US and Germany (all p?<?0.02). Adalimumab had lower CPR than infliximab for all outcomes at week 24 (all p?<?0.05).

Conclusion:

Adalimumab is associated with higher ACR70 and PASI50/75/90 response rates than etanercept at week 24 and a higher ACR70 response rate than infliximab at week 14. Adalimumab has significant advantages over etanercept and infliximab in CPR across multiple end-points.

Key limitations:

The matching-adjusted indirect comparison method cannot account for unobserved differences in patient characteristics across trials, and only a head-to-head randomized clinical trial can fully avoid the limitations of indirect comparisons. CPR findings are limited to the US and German markets, and may not be generalizable to other markets with different relative pricing.     

我国股票期权会计处理探讨

随着企业不断推行股票期权计划,股票期权的会计处理成为实践和理论界都极为关注的课题。本文在界定股票期权及其属性的基础上,探讨了股票期权的计量和处理方法。最后本文给出了改进我国股票期权会计处理的建议。