非货币性交易准则的几个问题

本文在分析非货币性交易及其特点的基础上,根据修订前后的《非货币性交易》准则的比较,探讨了修订后的《非货币性交易》准则有关换入资产账面价值的处理及相关损益的确认等会计核算问题。     

图书馆非物质激励问题及其改进对策

图书馆非物质激励主要是现代图书馆管理者对馆员实施的一种方法，对振奋馆员精神、促使其积极进取的重要途径和决策，从而调动图书馆员工作热情和积极性，提高工作绩效。     

Investing back homeReturn migration and business ownership in Albania1

This study uses data from the 2005 Albania Living Standards Measurement Study survey to assess the impact of past migration experience of Albanian households on non‐farm business ownership through instrumental variables regression techniques. Considering the differences in earning potentials and opportunities for skill acquisition in different destination countries, we differentiate the impact of past household migration experience by main migrant destinations. The study also explores the heterogeneity of impact based on the timing of migration. The empirical results indicate that past household migration experience exerts a positive impact on the probability of owning a non‐farm business. While one additional year in Greece increases the probability of household business ownership by roughly 6 percent, a similar experience in Italy or farther destinations raises the probability by over 25 percent. Although past household migration experience for the period of 1990–2000 is positively associated with the likelihood of owning a household enterprise, a similar association does not exist for the period of 2001–2004.     

Disclosure Prominence and the Quality of Non‐GAAP Earnings

The SEC prohibits the presentation of non‐GAAP measures before corresponding GAAP measures; however, a large proportion of non‐GAAP reporters present non‐GAAP EPS before GAAP EPS in their earnings announcements. This noncompliance raises questions about whether firms use prominence to highlight higher or lower quality non‐GAAP information. For firms reporting non‐GAAP EPS between 2003 and 2016, prominent non‐GAAP EPS is associated with higher quality non‐GAAP reporting. Further tests reveal that nonregulatory incentives, rather than regulatory costs, explain this relation. Specifically, prominence is associated with higher quality non‐GAAP reporting in settings where prominence is not regulated, investors ignore prominence when non‐GAAP reporting quality is lower, and the minority of firms using prominence to mislead exhibit characteristics associated with weaker investor monitoring. Overall, we provide evidence that regulatory noncompliance can reflect an intent to inform, and that most firms use prominence to highlight higher quality non‐GAAP information despite prohibitive regulation.     

汽车制造企业物料入场物流规划与设计

对于汽车制造企业而言,来自于国内外众多供应商的各种物料能否及时、准确地送达生产线和工位,是检验制造企业物料入场物流组织优劣的关键,本文从汽车制造企业物料入场物流的影响因素分析入手,对汽车零部件入场物流提出了从分类、分段到分层设计的理念和思路,为汽车制造企业零部件入场物流有效组织和实施提供了导向支持。     

Mean Reversion in Profitability for Non‐listed Firms

The presence of mean reversion in profitability at the firm level is important for valuation and prediction of growth and earnings. We investigate the mean reversion in accounting profitability for Norwegian non‐listed firms for the period 1988–2006. We find a mean reversion rate of about 0.44 per year. This is higher than found in other studies. We also find that small firms have a higher mean reversion rate than large firms. Our results should have important practical implications for the difficult task of valuing non‐listed firms. Previously, price‐to‐book ratios have been used to investigate changes in profitability over time for listed firms. We examine bankruptcy risk as an alternative variable for unlisted firms. We find that bankruptcy risk may help explain changes in profitability, but the results are not as strong as found in previous work.     

The Effectiveness of Antidumping Measures: Some Evidence for Farmed Atlantic Salmon

Counterfactual simulations of a partial equilibrium model of the world salmon market suggest safeguard tariffs imposed by the European Commission on salmon imports from Norway, Chile, and the Faroe Islands would do more to punish producers in the named exporting countries than to reward United Kingdom producers. The reason is that export supply is less elastic than import demand on a bilateral basis, which means that most of the tariff's incidence is borne by the targeted producers rather than EU consumers. The incidence problem is exacerbated by the feed quota (now biomass limit) that Norway uses to limit its production. A marketing fee that expands market demand is shown to be less distortionary than its tariff equivalent, and thus may be preferred from a second‐best perspective.     

我国汽车影院营销策略初探

近年来我国汽车影院的发展取得了一些成绩，但与国外同行业相比仍有相当大的差距。本文从营销的角度出发，时我国汽车影院发展的现状进行SWOT分析，并在此基础上对我国汽车影院的可持续发展提出相应的营销策略和建议。     

WHAT ELUDES INTERNATIONAL AGREEMENTS ON CLIMATE CHANGE? THE ECONOMICS OF GLOBAL PUBLIC GOODS

This paper provides an analysis of global warming policy as the provision of a global public good. Using a regional model composed of thirteen world regions, the paper shows how disparate incentives among the regions hinder a shift from a Business As Usual (BAU) policy to a Globally Optimal Policy (GOP). In the BAU scenario, there will be large variations in impacts from warming across the regions, meaning some countries have little incentive to participate in collective agreements. Under the GOP scenario, negative impacts from global warming will be significantly reduced in some regions resulting in strong incentives for these regions to press for action. The paper finds that an optimal regulation could save Europe, India, and Africa hundreds of billions of dollars per year by the end of this century, but would cause additional costs to China, Russia, Canada and the USA. Under the optimal regulatory framework, higher levels of abatement are required for developing countries, worsening the existing climate equity problem.     

Soaring dragons,roaring tigers,growling bears

We perform a comparative analysis of regional growth and convergence in China, Russia and India over the period 1993–2003 by means of non‐parametric methods and kernel density estimates. Our results indicate that wealthy regions were largely responsible for the rapid growth in all three countries. For China and India, capital dissipation was identified as the major determinant of regional growth. In Russia, capital deepening impeded positive changes in labour productivity, leaving technological change as the only source of regional growth. Furthermore, we find that the increasing regional income inequality in all three countries was driven by technological change which more than offset the convergence resulting from capital deepening in China and India.