Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities*

Online financial communities provide a unique opportunity to directly examine individual investors' attention to accounting information on a large scale and in great detail. I analyze accounting-related content in large samples of Yahoo! message board posts and StockTwits and find investors pay attention to a range of accounting information, fixating particularly on earnings, cash, and revenues. Consistent with the expectation that investors react to relevant information events, I find accounting-related discussion elevated around the filings of earnings releases and 8-K reports, but the reaction to periodic reports is confined to small firms. I also find investors expand their acquisition of accounting information and processing efforts in poor information environments. Greater attention to accounting information at earnings releases does not appear to be meaningfully associated with better information processing.     

OCB and external–internal social networks: effects on individual performance and adaptation to change

In this study, we develop and test a model that links one's internal and external social network structures to his or her willingness and ability to adapt in a changing work context. Using a survey data from 371 employees working in 133 different branches of a large financial firm, we find that individual behaviors that explain task performance and individual adaptation to change are affected by a number of supportive social ties (size of the support network) with which one receives support inside and, mostly, outside the workplace. The results also show that individual performance and adaptation to change are affected by the level of workers' organizational citizenship behavior. We also identify a mediating effect exerted by the informational network structure (mostly an internal network) on the relationship between the support network (mostly an external network) and individual task performance.     

人类社会发展的两个原动力

社会发展的原动力,历来有多种说法,实事求是地讲,从宏观角度看即人民群众日益增长的物质民主文化需求,从微观角度看是个人的利己性和利他性。其根源在于人的物质属性与社会属性。在于自然界生存竞争即适者生存过程中个体选择与群体选择的对立统一。对这个需求的不断满足,利己性和利他性的不断发挥作用,有力地推动着科技生产力的发展和阶级斗争的进取,推动着人类社会的整体演绎。对这个问题的深入探析,有助于促进科学发展观以人为本理念的贯彻,促进社会主义民主与法制建设,促进社会主义市场经济体制健康发展,和谐社会务实构建。     

医疗价格上涨的经济学分析：基于政府补贴的角度

关于医疗费用上涨的原因,还没有学者从政府对医疗服务的补贴方面来进行研究。事实上,政府的医疗补贴,可以增加人们对医疗的需求,需求的变化必然导致价格的变化。文章在研究这个问题时,首先建立了医疗服务的市场需求与供给模型和个人需求与供给模型,然后根据模型分析了政府的医疗补贴如何使价格上涨,同时也说明了补贴的必要性,最后提出了相应的建议。     

评谢韬的两篇文章

谢韬在《炎黄春秋》2007年第二期和第六期上分别发表《民主社会主义模式与中国前途》、《试解马克思重建个人所有制的理论与中国改革》两篇文章,文中的一些观点违背了《中国共产党章程》和《中华人民共和国宪法》,对马克思恩格斯原文的引用也不完整,误解了马克思和恩格斯的原意。     

对个人所得税免征额的再认识

自从我国个人所得税制度建立以来,个人所得税免征额一直是一个有争议的问题。对此,笔者拟从以下四个方面对个人所得税免征额展开讨论：免征额与起征点之间的区别、免征额与最低生活保障线之间的关系以及不同免征额对不同地区和收入群体个人所得税税负的影响。     

The role of interpersonal affect in performance appraisal: evidence from two samples – the US and India

The interpersonal affect, a li ke–dislike relationship between a supervisor and his/her subordinate, has traditionally been conceptualized as a source of bias in performance appraisals. However, some researchers have argued that the interpersonal affect may not be a bias, especially where it develops as a result of past performance. In this field study, using data from 190 supervisors in the US, and 113 supervisors in India, we delineate the relationship between interpersonal affect and performance ratings. In both samples, interpersonal affect and performance level were found to have significant effects on performance ratings. Results from the US sample indicated that raters are able to separate their liking for a subordinate from actual performance when a ssigning performance ratings, suggesting that the interpersonal affect does not operate as a bias in the appraisal process. Results from the Indian sample, however, suggest that supervisors inflate ratings of low performers, suggesting that local cultural norms may be operating as a moderator.     

学习型组织--西方学者研究综述

文章对西方学者有关学习型组织的研究进行了总结 ,以便于学者的进一步研究及其在管理实践中的应用 ,内容主要包括学习型组织的界定、个体学习与组织学习以及创建有效的学习型组织等问题     

中国社保基金转轨成本跨时分摊方案的宏观设计

本文在转轨经济背景下,分析了中国社保基金从DB制向DC制转轨的基本思路,并以此为基础,从宏观的角度设计出社保基金转轨成本的跨时分摊方案。这一分摊方案包含三方面基本内容:一是外部分账管理,即统筹基金和个人账户基金分账管理。二是内部分账管理,即将个人账户分解为普通账户和特别账户。三是跨时分摊计划,以临界投资收益率为界,给出不同投资收益率区间内特别账户与制度外筹资的分摊总额和年均分摊额。