政府补助企业的主要动机研究——基于我国A股上市公司面板数据的实证检验

上市公司获得的政府补助数额巨大且逐年增长,引起了广泛的质疑,而现有研究对政府补助企业的动机尚无一致的结论。基于理性经济人理论,考虑制度更改和环境变化的影响,以2007—2015年我国上市公司为研究样本,实证检验政府补助企业的主要动机,结果表明：政府补助企业的主要动机在于扩大就业和帮助上市公司“保牌”,最终目的是促进经济的增长;而增加税收和帮助上市公司达到配股要求不是政府补助企业主要考虑的因素,也没有明显证据证明国有企业比民营企业更容易获得政府补助。应完善资本市场退市制度,加强对政府补助的审批和监管,提高政府补助的资源配置效率,并积极引导政府补助发挥更好的社会效益。     

某物流配送中心运输车辆噪声对居民的影响

一些企业在生产过程中排放的噪声级较高,干扰了周围居民的正常生活,导致居民对噪声污染的投诉越来越多。为了明确某企业噪声对周围居民区的影响范围和程度,通过测定某物流配送中心运输车辆及其周边敏感点的噪声值,采用导则推荐的模型,预测了运输车辆对敏感点的等效声级(Leq)和最大A声级(Lmax),从实测和预测2个途径,明确该物流配送中心运输车辆噪声对周围敏感点的影响,分析各敏感点噪声的超标情况。将等效声级预测结果与实测结果相比较,预测结果稍大于实测结果,两者相差1~2dB(A),表明预测结果可信。根据敏感点噪声超标情况,提出了运输车辆噪声控制对策,以减少该物流配送中心车辆噪声对居民的影响。     

盲分离技术识别发动机的噪声源

以柴油机为研究对象,对盲分离技术识别发动机噪声源进行了研究.用测得的混叠信号,盲分离技术能分离出各个噪声源,从而识别出噪声源.对比其他办法,该办法测试简单、测试仪器少、试验环境的条件要求低.用试验验证了新办法识别噪声源的有效性.     

Investor Sentiment and Stock Returns: Evidence from Turkey

This paper investigates the relation between investor sentiment and stock returns on the Istanbul Stock Exchange, employing vector autoregressive (VAR) analysis and Granger causality tests. The sample period extends from July 1997 to June 2005. In the VAR models, stock portfolio returns and investor sentiment proxies are used as endogenous variables. Two dummy variables accounting for natural and economic crises are used as exogenous variables. The analysis results suggest that, excepting shares of equity issues in aggregate issues, stock portfolio returns seem to affect all investor sentiment proxies, namely closed-end fund discount, mutual fund flows, odd-lot sales-to-purchases ratio, and repo holdings of mutual funds. Investor sentiment does not appear to forecast future stock returns; only the turnover ratio of the stock market seems to have forecasting potential.     

题库建设的项目分析及设计原则——以多项选择题为例

多项选择题作为语言测试的一种常用手段,以其诸多优点受到了出题者的青睐,这种测试手段可用来测量考生的听力水平、阅读能力,以及写作能力。与此同时,多项选择题的缺点也不容忽视。本文主要讨论了多项选择题的优缺点、干扰项的项目分析方法以及多项选择题在设计时应遵循的原则。     

工作家庭冲突对饭店女性员工顾客导向影响实证分析

工作家庭冲突对员工工作和家庭行为都具有显著的影响。针对高星级饭店女性员工的实证调查表明,家庭对工作的干扰和工作对家庭的干扰都会导致员工出现情绪衰竭和情感疏远的倾向,进而削弱员工的顾客导向。因此,饭店管理者需要从设计弹性管理策略和系统构建家庭支持方案入手,缓和员工工作和家庭之间的冲突,目的在于同时提升员工的工作绩效和主观幸福感。     

THE INTERNALISATION OF ENVIRONMENTAL EXTERNALITIES AFFECTING DWELLINGS: A REVIEW OF COURT CASES IN HONG KONG

In 1960, Ronald Coase suggested that there are many methods to solve the problem of externalities apart from imposing Pigovian taxes. Internalisation is one of those noted in his classic paper, ‘The Problem of Social Cost’. This paper studies the possibility of residents receiving compensation from pollutant generators. Data collected from Hong Kong law reports over the past 20 years show that there is forty‐fold increase in number of water seepage court cases since the first case in 1994. The total amount of compensation has also increased greatly. There are, however, far fewer court cases where residents seek compensation from generators of noise and air pollution. This may reflect a combination of high transaction costs and low expected benefits from such cases.     

通信用热交换型户外机柜节能降噪设计

通信用热交换型户外机柜节能降噪设计突破常规使用的集成式热交换器的设计,以一个全新设计的机柜结构,以最简单的风机加散热风道的设计革新了热交换户外机柜的设计,在直接成本、噪音、能耗上均比集成式热交换户外机柜要好,甚至在噪音和能耗上高于风扇型户外机柜,各项性能指标均高于行标。真正达到功耗小、无污染、防护等级高。     

Effective experimental controls for research in international accounting: Further thoughts

This paper responds to recent research by Ruland et al. [Ruland, W., Shon, J., Zhou, P., 2007. Effective controls for research in international accounting. Journal of Accounting and Public Policy, 26(1), 96–116.] that addresses the effectiveness of experimental controls for research in international accounting, with focus on Ndubizu and Sanchez [Ndubizu, G.A., Sanchez, M.H., 2006. The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru. Journal of Accounting and Public Policy 25 (2)]. We attempt to remove some misconceptions about effective experimental controls that have surfaced in the debate. We argue that theory and refined proxies alleviate many of the control issues that have surfaced in the literature.