Price Discrimination and Pricing to Market Behavior of Canadian Canola Exporters

The role of exchange rate fluctuation on the pricing behavior of Canadian canola exporters to Japan, Mexico, and the U.S. is examined using a model identifying noncompetitive and exchange rate related pricing behavior. Price discrimination was identified for Canadian canola exports to the three destinations over the period of 1993–99. Results also suggest that Pricing to Market strategies were employed for Japanese imports. Canadian canola exporters used local currency price stabilization to dampen the effects of relative price changes in the Japanese currency, perhaps linked to the large size of Japanese imports relative to Mexico and the U.S.     

Time Series Analysis of Repeated Surveys: The State–space Approach

Cross sectional estimates from repeated surveys form a time series { y_t }. These estimates can be viewed as the sum y _t = Y _t + e _t of two processes, { Y _t }, the population process and { e _t }, the survey error process. Serial correlations in the latter series are usually present, mainly due to sample overlap. Other sources of data such as censuses, administrative records and demographic population counts are also available. The state–space modelling approach to the analysis of repeated surveys allows combining information from different sources, incorporating benchmarking constraints in a natural way. Results from these methods seem to compare favourably with those from X-11-ARIMA in filtering out survey errors.     

Employee perspectives on communication and consultation: findings from a cross-national survey

Highlighting the ongoing significance of national models of employment relations, this paper examines whether variation in communication and consultation practices between countries is reflected in employee perceptions. Drawing upon a survey of around 3,500 employees in four European countries – France, Germany, Italy and the UK – the paper explores whether workers' views on various aspects of communication and consultation are similar or different. It finds that there are certain similarities, with particular types of information and forms of communication being valued across the countries. However, differences are also identified. It is suggested that national institutions may well shape employee expectations about the nature of communication and consultation, feeding through to how satisfied they are with these processes.     

A Framework for Reconsidering the Lake Wobegon Effect

The Lake Wobegon Effect (LWE) describes the potential measurement-error bias introduced into survey-based analyses of education issues. Although this effect potentially applies to any student-report variable, the systematic overreporting of academic achievements such as grade point average is often of preeminent concern. This concern can be easily circumvented if official records data are available; however, many researchers can only access student-reported data. In this article, the authors examine whether using student-survey data in place of official records data meaningfully biases regression estimates. They motivate their contribution by noting a useful statistical feature of overreporting on bounded variables such as grade point average. Specifically, the misreports will be negatively correlated with the true grade point average, yielding a form of nonclassical measurement error that actually counteracts the bias. The authors connect this observation to reliability ratios used in labor economics, which are simple ways to adjust for attenuation bias, when needed. In two applications, we find that it is unnecessary to correct for the LWE bias because it is so small.     

手板模型对工业设计流程的重要性

工业设计流程中手板模型的制作起着十分重要的作用,本文对手板模型制作在设计优化、设计讨论、功能测试、降低成本、产品保密以及市场调查六个方面的运用进行了分析,提出手板模型是提高工业设计效率的重要手段。     

关于堤防工程地质勘察中问题的分析

随着我国勘探事业的发展,在堤防工程地质勘察工作中始终存在一些共性的问题,必须引起工作者的关注和深入探讨。关于堤防工程地质分段分类的问题就是各勘测单位照顾不周全的焦点之一,本文就这一现象提出自己的分类法,希望对堤防工程勘测设计工作的进一步深化贡献力量。     

如何提高会计调查研究质量：一个基于样本代表性的理论评析框架

调查研究是我国会计研究中最早使用的实证研究方法,但如何提高调查研究质量却尚未得到应有的重视.本文从提高样本代表性,进而提高调查研究质量的视角出发,提出一个理论评析框架,并对该框架进行全面、系统的阐析,为提高和评价调查研究的质量提供客观、科学的理论依据.     

The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms

Abstract

Our study, which is based on a survey carried out among German private firms, aims to ascertain which characteristics determine private firms’ need for providing internationally comparable accounting information and whether or not those firms that perceive such a need actually apply IFRS voluntarily. The relevance of equity from foreign investors and inclusion within an international group are positively associated with this perceived need, whereas international operating activities and a firm’s size are not. Regarding the voluntary adoption of IFRS, both the perceived need and also the interaction between size and need are significant. Our results show that smaller firms, despite perceiving a need for providing their stakeholders with internationally comparable accounting information, often do not apply IFRS.     

基于多校区模式的图书馆中文期刊选刊工作探讨——以广东农工商职业技术学院图书馆为例

该文以广东农工商职业技术学院图书馆为例,分析了基于多校区多馆模式的中文期刊选刊的现状,探讨了选刊工作中存在的问题以及如何使馆藏期刊结构和质量更加合理化、科学化,优化选刊工作更好地适应学校校情馆情的和谐发展。     

市场调查中主要质量点的控制

市场调查的质量问题主要来自非抽样误差，要解决质量问题，必须找出主要质量点．实行全程性、全员性、全域性和超前性控制。