会计诚信建设的途径探析

会计造假现象不仅给国家的财产造成巨大的损失,而且给人民的生活也带来巨大危害,因此会计诚信成为消除会计造假现象的一剂良药。本文立足会计诚信的现状分析会计诚信缺失造成的危害,以及会计诚信缺失的原因,并提出建设良好会计诚信的建议。     

区块链食品可追溯体系对消费者购买意愿的影响研究

区块链食品可追溯体系相比于企业自建的食品可追溯体系具有去中心化等优势,基于信号理论,通过三个情景模拟实验研究发现：相比于企业自建的食品可追溯体系,区块链食品可追溯体系更能提升消费者购买意愿,感知信息可信度在其中起到中介作用,而企业声誉和消费者专业知识水平分别对这一中介效应产生了调节作用：企业声誉越高,区块链食品可追溯体系对购买意愿的提升作用越弱;消费者专业知识水平越高,区块链食品可追溯体系对购买意愿的提升作用越强。结论丰富了信号理论在该领域的运用,为企业选择食品可追溯体系类型提供了理论指导。     

EXCHANGE RATE TARGET ZONES: A SURVEY OF THE LITERATURE

This work selectively reviews the literature on exchange rate target zones and their theoretical and empirical methodologies and examines whether they can be used to clarify to what extent this type of exchange rate regime could contribute to greater exchange rate stability. We discuss the main contributions of the first and second generations of exchange rate target zone models. In an attempt to reconcile the poor empirical performance of the Krugman model with the reality of exchange rate target zone regimes, this line of research integrates target zones with alternative underlying economic models, such as imperfect credibility, intra‐marginal interventions and sticky price models. It was thus possible to understand the correlations observed between the exchange rate, its fundamentals determinants and the interest rate differential, and to explain the fact that the statistical distribution of the exchange rate is hump shaped rather than U shaped. This implies that the initial emphasis of target zone models on nonlinearities, ‘honeymoon effect’, ‘smooth pasting’ and marginal interventions has vanished. Exchange rate target zones are better described as similar to managed floating regimes with intra‐marginal interventions, with some marginal interventions when the exchange rate reaches the edges of the floating band.     

论物业税能否成为地方财政的主体税源

物业税征收的主要目的之一便是使之成为我国地方财政的主体税源,而这一目的能否实现取决于物业税的征收方案。针对不同物业税征收方案进行对比分析,得到的结论是仅合并房地产保有环节税种不足以使物业税成为地方财政的主要来源,将土地出让收入纳入物业税的征收,才有可能使物业税成为我国地方政府的主体税源。     

某型火炮虚拟样机的建立及可信性验证

针对目前火炮在实际使用过程中,由于测试手段的局限性,进行实弹射击危险性较大,不能很好的判断反后坐装置工作是否正常。本文以虚拟样机技术为研究手段对火炮反后坐装置的工作性能进行评估,通过仿真试验结果,检验虚拟样机的可信性。     

Effect of diversification on capital structure

Previous empirical financial studies have paid little attention to the role of diversification strategy on financial choices. This study analyses the financing strategies of multibusiness firms, suggesting the relevance of sorting the diversification phenomena into its related and unrelated components. The implications of our findings are important because they explain earlier contradictory results on capital‐structure determinants and offer an explanation of how the degree of product specialization/diversification and the direction of diversification (related or unrelated) translate into different corporate financial behaviours.     

马铃薯淀粉废水处理技术研究

马铃薯淀粉生产过程中,要排放大量的废水,平均每生产1t淀粉需要加工6.5t左右的马铃薯,排放20t左右的废水。综述了马铃薯淀粉生产废水的来源、水质特性及处理技术。     

Consistency and asymptotic normality of maximum likelyhood estimators

Abstract

Let the random variable X denote the time taken in completion of a process. For a fixed a, if the observed value of X is less than a, the X is observable, but if X is greater than a, the process is tampered with and is accelerated or decelerated at time a by some unknown factor α, and Y=a+α(X-a) is observed. If the experimenter has only partial control over the experiment, it may be difficult to get several observations on Y corresponding to the same a value. Thus we have a set of independent but not identically distributed observations. The large sample behavior of m.l.e. of the unknown parameters based on tampered random variables Y ^b1 , ..., Y ^bn is studied. If X follows an exponential distribution with mean (1/--), ... the consistency and asymptotic normality of the m.l.e. of α and -- is established under mild conditions on a ^b1, a ^b2, ... The conditions needed for establishing the consistency of m.l.e. of lX are given when X follows a uniform distribution U(O, --) or when X has any known distributional form     

浅谈会计诚信危机与对策

要想从根本上彻底地杜绝会计信息的虚假问题,就应从最基层的会计人员缺乏诚信的问题着手,加强会计诚信的宣传教育、提高诚信意识,完善相关机制、加强内部控制,逐步形成良好的诚信环境,进而化解会计行业的诚信危机,挽救会计行业的公信力。