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71.
There is substantial evidence to suggest that the book-to-market (BM) ratio is an important factor in explaining stock market returns. Its role has proved difficult to isolate, however, due to statistical problems in its construction and to its observational equivalence to a number of risk and behavioural explanations. In addition, now widely recognised complex behaviour in financial markets has called into question modelling approaches that are limited in their ability to uncover relationships that are possibly masked during financial crises, for example. As one response, our research explores the value of a newly applied technique which examines the topological properties of minimum spanning trees as applied to both the BM ratio and market returns. Our intention is to identify and report investment signals as determined by the BM ratio and to assess the relationships of these signals to returns outcomes. The approach enables highly nonlinear behaviour to be addressed and the relationships we set out to capture to be reported in novel ways. We motivate and evidence a previously unreported role for BM as an investment signal which is effective over varying stock market conditions, including the financial crisis that began in 2008. 相似文献
72.
农村最低生活保障制度的实施对于解决农村贫困问题有着十分重要的意义,而具体的实施效果是多种因素综合作用的结果。以湖南省张家界市农村地区调查资料为基础,建立农村最低生活保障制度的绩效评价体系。制度的实施使农村贫困人口逐年减少,以少量的财政资金解决了大量贫困人口的温饱问题。然而,制度的覆盖面仍需进一步扩展,保障对象的甄别机制仍需进一步完善,制度的公平性和有效性仍有较大的改进空间。 相似文献
73.
The aim of this article is to analyze the effect of a uniform minimum wage in Poland on youth employment in regional labor markets and to determine in which of the regions the effect is significant. The analyses are based on NUTS2 level in 1999–2012. The results point to a statistically insignificant parameter of minimum wage variable for the whole sample. However, after allowing the minimum wage parameter to vary across regions, we find that the relatively high ratio of minimum to average wages could be the factor limiting youth employment growth in less-developed regions in the southeast of Poland. 相似文献
74.
《Management Accounting Research》2014,25(1):45-62
The primary objective of this paper is to research and test how control forms function and perform in a Lean organization. In the present quantitative case study, we provide statistical support that Lean is a set of multiple control forms (output, behavioral, and social controls) that complement each other to enhance performance, i.e., it is a control package. Therefore, performance is increased if the average level of control forms is increased, and performance is further increased if the control forms are balanced at the same level representing a complementary effect between them. Moreover, we provide a refinement to the statistical approach in testing systems fit models like ours by supplementing the Euclidian distance with the city-block distance. In this way, we are able to show that the control forms in Lean have a balanced complementary effect on performance, which is distinct from a solely additive effect or no effect. The refined understanding of complementary effect between control forms, the notion of balance, in a Lean organization can be utilized in understanding and testing more general control package theory in other contexts. Our data are archival data spanning multiple years in a dedicated Lean organization. This Scandinavian organization has around 2000 employees and produces small electronic components that are sold to business customers. 相似文献
75.
Joan Leach 《Futures》1998,30(10):1027-1035
This review of the film Men in Black argues that what used to be alarming in the science fiction genre has now become its main source of humour. As a reactionary response to the dystopic X-Files, MiB is an elaborate parody which seeks to recuperate ideological ground lost by the X-Files' examination of gender and technology in contemporary culture. Anxiety about the roles of technology, gender and the state are replaced by humour about the notion of anxiety itself. Anxious we may be at the close of the millenium, but MiB tells us to just laugh it all away. 相似文献
76.
石娟 《地质技术经济管理》2009,(12):8-11
利用1996年~2007年全国27个省、直辖市、自治区的面板数据模型,考察了最低工资标准对就业的影响。实证结果表明,最低工资标准的提高对全国总体就业有负影响,但影响力度很小。进一步的地区分析表明,最低工资标准的提高对东、西部地区的就业有负影响,对中部地区的就业则无显著性影响。最后给出了相关的政策建议。 相似文献
77.
对南欧的希腊、意大利和西班牙3国的最低收入计划的反贫困经验进行了讨论,从相对贫困率变化的角度看,南欧3国社会救助制度对于贫困减少仍存在脆弱性。同时,分析、对比了中国城市最低生活保障制度对于城市贫困减少的效果,结果表明,就相对贫困而言,贫困减少效果目前还较为有限。最后,就制度设计、政策支持和价值取向等方面提出了思考。 相似文献
78.
分析城际客运专线列车开行方案的特点。以旅客时间消耗最小为目标,建立城际客运专线旅客列车开行方案的最小费用流模型。根据模型的特点,设计相应的遗传算法,并对遗传算法的适应值函数、算法步骤和算法复杂度进行分析。分析结果表明,该算法是一个收敛于全局最优解的近似有效算法。 相似文献
79.
Y.D. Xu S.J. LiK.L. Teo 《Transportation Research Part E: Logistics and Transportation Review》2012,48(3):567-577
In this paper, we study a (weak) vector equilibrium principle with capacity constraints of arcs and common arcs in some different paths. We obtain some necessary and sufficient conditions for a (weak) vector minimum cost flow. By virtue of a (weak) Δ-equilibrium principle, we also derive some necessary and sufficient conditions for a weak vector equilibrium flow. 相似文献
80.
对个人所得税免征额的再认识 总被引:1,自引:0,他引:1
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。 相似文献