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51.
Subal C. Kumbhakar 《Empirical Economics》2002,27(3):461-472
This paper deals with joint estimation of production and risk preference functions in the presence of output price uncertainty.
We use quadratic production and utility functions under the assumption that producers maximize expected utility of anticipated
profit. A panel data on Norwegian salmon farms is used for this purpose. Empirical results show that all salmon farmers are
risk averse. Relative risk premium (the implicit cost of private risk bearing) is found to be about 15% of mean profit. We
also find rapid technological change taking place (3.75% per year) in the salmon farming industry.
First version received: February 2000/Final version received: February 2001 相似文献
52.
53.
以沪深A股上市公司2016—2019年样本数据作为实验组,选取同期中国大陆在中国香港上市的由内资事务所及国际四大审计的三组公司(H股、红筹股和民营股)作为对照组,采用DID方法实证检验了严监管与审计质量改善的相关性。结果显示,严监管的《新规》导致会计师事务所面临更高的惩戒与诉讼风险压力,能够对会计师事务所强化法律责任与声誉管理起到积极作用,从而能够普遍改善会计师事务所的审计质量;进一步地,相较于小规模事务所,《新规》促进大规模事务所审计质量改善的效果更显著。 相似文献
54.
营造杨树速生丰产林必须选用优良品种,在适地适树的原则下,充分发挥优良品种的特性。因此,营造杨树速生丰产林,不能盲目引种,要先试验,后推广。本文阐述了迎春五号杨树速生林的育苗及造林技术。 相似文献
55.
56.
Mahmud Hossain 《Journal of International Accounting, Auditing and Taxation》2005,14(2):105-120
This paper investigates the information content of mandatorily disclosed quarterly foreign sales data of U.S. multinational companies under SFAS No. 131. We examine two types of companies. Predisclosing companies had voluntarily disclosed quarterly foreign sales data prior to implementation of SFAS No. 131. Non-predisclosing companies had not voluntarily disclosed quarterly foreign sales data prior to implementation of SFAS No. 131. We analyze the behavior of stock prices surrounding the filing date of the 10Q using short-window event study methodology and the market model for the initial years after enacting SFAS No. 131. We discover that the quarterly foreign sales data has information content to investors for both predisclosing firms and non-predisclosing firms except for 1 year. The data has no information content for non-predisclosing companies during the first year of implementation of SFAS No. 131. Except for the first year of implementation of SFAS No. 131, we find no difference in the information content of this data between predisclosing and non-predisclosing companies. 相似文献
57.
Sean D. Barrett 《International Journal of Transport Management》2004,2(2):89-98
This paper examines the growth of Ryanair, Europe’s largest new entrant airline since deregulation. The sustainability of the Ryanair product is examined, including: acceptability to passengers, the use of secondary airports, labour productivity and use of outsourcing, corporate culture, policy environment and legal and policy obstacles. The growth of the airline is expected to continue because of the popularity of low fares, the willingness of passengers to forego traditional airline services in order to avail of low fares and the ability of Ryanair to control and reduce costs. 相似文献
58.
观察大鼠吸入原油蒸气和汽油蒸气对器官损害的组织形态学变化,可为法医学鉴定和医学的防治提供依据。健康成年SD大鼠25只,随机分为正常对照组、原油实验组、93号无铅汽油实验组、死后对照组,每组5只。建模成功后,在光镜下观察大鼠主要器官的组织形态学变化。动物模型的制作均获得成功,光镜下观察心脏、肺脏、肝脏、肾脏、脑组织细胞形态均有明显的异常改变。大鼠吸入原油蒸气和汽油蒸气对主要器官有明显的损害作用,为法医学鉴定提供了有价值的依据。 相似文献
59.
由于三维数字地形图中的特征点和特征线都是三维的,在其上面可以查询任意特征点的平面坐标和高程即三维坐标,使用十分方便。本文主要阐述全站仪采集三维数据的方法,重点分析了无棱镜测量方法,指出其适用范围。 相似文献
60.
平煤天安八矿煤的可选性分析 总被引:1,自引:1,他引:0
平煤天安八矿位于平顶山市区东,煤炭资源储量丰富,煤层埋藏适中,地理位置有一定的区位优势,煤炭的筛分、浮沉试验等深加工可提高企业的经济效益。 相似文献