The relationships of financial literacy with both financial behavior and financial well-being: Meta-analyses based on the selective literature review

This study conducted meta-analyses of the relationships between financial literacy and both financial behavior and financial well-being. Peer-reviewed articles published on financial literacy in the field of consumer studies were collected by July 29, 2020. Fourteen articles were eligible for the meta-analyses. The results showed positive relationships of financial knowledge with desirable financial behavior and financial well-being. Our comparison of objective and subjective financial knowledge indicated that subjective knowledge had stronger relationships with both financial behavior and financial well-being than objective knowledge. These two types of knowledge also had different paths to financial well-being in that subjective knowledge had both direct and indirect effects on financial well-being through financial behavior, whereas objective knowledge only had an indirect effect. The relationship between financial knowledge and financial behavior appeared stronger in cross-sectional data than in longitudinal data. The implications of these results and possible directions for future consumer science research were discussed.     

Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support

Positive perceptions of career success are critical among accounting professionals, given their connection with performance, turnover and organisational commitment. Drawing on career stage theory, this study explores the perceptions and experiences of career success among 475 aspiring (Accounting/Finance students), 305 early career accountants (ECAs) and 165 managers/recruiters in Australia. Findings reflected both objective and subjective dimensions of career success alongside notable differences between aspiring accountants and ECAs, highlighting shifting views across the career stages of exploration and establishment. While ECAs were largely positive about their access to career success, managers/recruiters identified ways to create further opportunities for ECAs' career success.     

一种高负载自重比轻型机械臂的研究

针对现有轻型机械臂负载自重比较小的问题,提出了将微型液压系统作为轻型机械臂直接驱动源的方案。设计了液压驱动轻型机械臂的机械结构,利用Arduino平台搭建了控制系统,提出了控制方法,并进行了实验。实验结果表明:应用微型直驱式液压系统的轻型机械臂负载自重比高,定位准确。     

中国粮食生产功能区农业环境效率及其改进程度——基于FDH方法的经济和人力资本空间异质性检验

基于自由处置赫尔(FDH)技术方法,综合考虑环境因素和社会经济空间异质性,运用SFA技术构建农业环境效率测算模型,考察了2001—2019年我国3大粮食生产功能区农业环境效率及其改进状况。结果显示,经济和人力资本空间溢出效应下农业环境效率均值分别为0.846和0.843,各省(区)农业环境效率呈现显著的正向空间相关性,普遍能够从经济和人力资本空间溢出效应中获得1%~20%不等的改进程度,而又以经济空间溢出效应作用更强;在经济和人力资本空间溢出效应作用下,主产区和平衡区虽然获得较高的农业环境效率值,但效率改进程度仅维持在2%左右,而主销区虽然农业环境效率较低,却能够获得超过20%水平的效率改进。然而,各功能区无论是农业环境效率值还是效率改进程度,在空间上存在显著的差异且在时间上呈现明显下降趋势。     

An interview with Luis Raúl Pericchi

Luis Raúl Pericchi Guerra was born in Caracas, Venezuela, on 11 March 1952. He completed a B.S. in Mathematics in 1975 at the Universidad Simón Bolívar in Caracas, an M.S. in Statistics at the University of California Berkeley in 1978 and a Ph.D. in Statistics at Imperial College London in 1981. After graduating from Imperial College, Luis Raúl went back to Universidad Simón Bolívar. There, he played a key role in the developing of graduate programmes in Statistics and single handedly built an internationally recognised group focused on Bayesian statistics. In 2001, he moved to the Universidad de Puerto Rico in Rio Piedras to become the Chair of the Mathematics Department. At Universidad de Puerto Rico, he was instrumental in the establishment of a Ph.D. track in Computational Mathematics and Statistics. Luis Raúl has published over 120 papers in statistical and domain-specific journals, making significant contributions to several areas of Bayesian statistics (especially in the areas of model selection and Bayesian robustness) and their application (especially in hydrology). He is a Fellow of the American Statistical Association, the International Society for Bayesian Analysis, the John Simon Guggenheim Memorial Foundation and an Elected Member of the International Statistical Institute. This conversation took place over multiple sessions during the 2022 O'Bayes meeting in Santa Cruz, California, and the months that followed.     

机构投资者投资组合与公司特质风险

投资者行为会对公司特质风险产生直接的影响。文章以沪深A股上市公司为样本,探讨机构投资者对投资组合中不同权重公司的治理差异。研究表明,机构投资者持股显著抑制了相对权重较高的公司特质风险的上升,即发挥了积极的监督效应。现有关于机构投资者的研究大都基于总持股比例,对于投资组合权重的考虑明显缺乏,文章的结论有助于丰富机构投资者治理效应的相关研究。     

RS码编码参数的盲识别

针对现有的RS（Reed-Solomon）码盲识别计算复杂度较大的问题，提出了一种新的识别方法。首先统计不同码长分组时的码重分布，并定义与理论码重分布之间的相似度系数，通过计算找出最相似的一组即对应正确的码长；然后建立二元假设，并确定判决门限对码根进行判定；通过遍历域内所有的本原多项式，找出完整的连续码根分布，进而完成生成多项式的识别。仿真结果表明，所提方法的计算量较其他方法明显减少，并能有效完成码长和生成多项式的识别，在误码率小于10－3时，对常用RS码的识别率能达到90%以上。     

农地城市流转农民福利变化与福利差异测度 ——基于二维赋权法与三类不平等指数的实证

研究目的:定量分析农地城市流转前后农民群体内部福利变化程度与福利差距。研究方法:在实地问卷调查数据的基础上,采用信息熵和层次分析法综合测定农民福利功能性指标的权重,并在此之上构建失地农民福利指数,并测度其变化及群体内福利差距大小。研究结果:(1)以广东省为例的研究表明,农地城市流转后农民总体福利水平虽有所提高但幅度不大,福利指数水平较低,远低于0.5;珠三角、粤西的失地农民福利改善明显,而粤北变化不大,粤东有所下降。(2)基尼系数、泰尔指数、阿特金森指数反映的失地农民内部福利差距在流转后进一步拉大,省内4大区域间的福利差距在流转前占比较小但流转后显著变大。研究结论:运用二维赋权法和三类不平等指数量化分析失地农民内部福利变化与福利差距更为客观、全面。     

中国上市公司内部控制经营目标指数研究——基于沪市上市公司的实证分析

企业经营活动的效率效果目标是内部控制目标体系中最重要、最核心的目标，该目标的实现程度决定着企业内部控制质量和水平。依据系统论、财务分析理论建立评价指标体系，利用熵权法确定评价指标体系中各评价指标权重，采用评价指标无量纲化结果与其权重相乘再相加的方式建立中国上市公司内部控制经营目标指数，并对沪市上市公司内部控制经营目标进行指数分析。     

基于无损检测技术的白加黑路面病害探测与评价

为更加准确探测白加黑路面的结构层内部隐性病害，依托茂湛高速改扩建项目白加黑路面，采用三维探地雷达技术开展既有路面的病害检测，并结合落锤式弯沉仪进行白加黑路面的结构承载能力测试。结果表明，采用三维探地雷达设备可以清晰识别白加黑路面结构断板、裂缝、脱空、传力杆布设等内部状况信息，能反映出原有路面结构内部各层位病害的总体情况。在多年车辆荷载作用下，白加黑路面的反射裂缝病害比例较高，建议采取注浆、灌缝等养护措施，加强对旧水泥板与沥青层开展稳固与密水处理；水泥路面加铺沥青层后，路顶弯沉值整体变小，有无沥青层的弯沉差值主要与沥青加铺层厚度、模量、老化程度有关。为了更好模拟实际轮载对路面的荷载作用，推荐采用10 t荷载进行板间弯沉差测试，并以弯沉差为0.05 mm以上为处治阈值，进行针对性地补强处理。