The Relationship between the Firm Size and the Quantity of Accountants Employed by the Firm： An Analysis of the 436 Listed Firms in the Chinese Shenzhen Stock Exchange

There are 9.56 million accountants in China, who are working in different size firms and nonprofit organizations. The objective of this article is to examine the quantitative relationship between the firm size and the quantity of accountants working for the firm. In this paper, the employees, sales revenues, and total assets in a firm are employed to measure firm size. The authors collect and analyze the data of 436 listed firms from the Chinese Shenzhen Stock Exchange. The result of this study indicates there is a positive relationship between the firm size and the quantity of accountants employed by the firm. The study also establishes the multiple regression equation, which can be used to predict the quantity of accountants of listed firms. And it provides a way to predict the quantity of accountants of legal organizations.     

Risk-based classification of supplier relationships

The management and exploitation of external resources has increased and become a new source of business success. This has given rise to various new risks and therefore increased the need for collaborative risk management and learning. The objective of this paper is to explore the differences in risk management and learning across supplier relationships classified through network risks. The paper provides a theoretical review of supplier relationships and risk management, as well as a survey-based empirical study conducted in one case company's supply network. A set of network risks and risk-management measures is developed by means of factor analysis, and a supplier classification by means of cluster analysis. According to the results, the exploitation of collaborative risk management and learning is highest among the most strategic supplier relationships. A classification typology based on suppliers’ opinions helps both parties in the relationship and enables the efficient exploitation of mutual risk management with collaborative learning as one of its keystones.     

Country terms of trade: trends,unit roots,over-differencing,endogeneity, time dummies,and heterogeneity

The debate about the Prebisch-Singer thesis has focused on primary commodities with some extensions to manufactures. We analyse trends in country terms-of-trade for goods and services rather than those for commodities according to the World Bank income classification. We find that the natural logarithm of the terms of trade for all groups except for the poorest has common unit roots, but none has individual unit roots. As low-income countries have no unit roots over-differencing is inefficient and biases significance levels in first differences against the fall in the terms of trade. For the low-income countries the terms of trade of goods and services are falling at a rate that is significantly negative without and with endogeneity treatment by system GMM. A comprehensive analysis of the effects of time dummies supports the result of falling terms of trade for low-income countries. When all coefficients are country-specific 50% of all low-income countries have falling terms of trade in a simultaneous equation estimation using the SUR method. Food and financial crisis have no effect on the number of countries with falling terms of trade, but (dis-)improve the terms of trade or the significance of the results for a very small number of countries.     

省会城市旅游中心性聚类研究

城市的中心性是城市地理学研究的主要内容。采用反映旅游业发展水平的指标,定量研究了27个省会城市的旅游中心性特征及其差异;用SPSS聚类分析功能将27个省会城市分成7类,并分析各自的特征。最后对省会城市旅游中心性的发挥及在省域旅游业中的带动作用提出了建议。     

Understanding Benign Liquidity Traps: The Case of Japan

Japan has been in a benign liquidity trap since the 1990s. In a benign liquidity trap, interest rates approach zero and monetary policy is ineffective but output and employment perform decently. Such a pattern contradicts traditional macro theories. This paper introduces a monetary general equilibrium model that is compatible with Japan's performance and resolves puzzles associated with liquidity traps. Possible conclusions for Anglo‐Saxon countries and eurozone members are also discussed.     

Predicting a flash crash in the yen/dollar foreign exchange market

I examine whether the volume-synchronized probability of informed trading (VPIN) can predict a flash crash in the yen/dollar foreign exchange market. The results show that VPIN using bulk volume classification predicted a recent event. However, VPIN using order flows, which are the amount of the ask-side transaction minus those of bid-side, does not.     

基于模糊层次评判模型的旅游地集散能力评价——以昆明为例

城市的旅游集散能力直接影响着旅游流的空间分布和转移特征,影响着区域旅游的发展。对旅游集散能力进行研究可以更全面的把握区域旅游的发展状况以及提升旅游竞争力,为城市交通设施的规划建设提供参考依据和理论支持。运用模糊层次评判模型的方法,以昆明为例,对旅游集散能力进行了个体评价和对比评价,相互印证,并对影响昆明集散能力的因素进行了分析,结论是:昆明的集散能力良好,但仍可以从整合现有交通资源、合理布局交通站点、发挥枢纽机场作用上寻求提升空间。     

The graph of Lindahl correspondence as the unique von Neumann-Morgenstern abstract stable set

In this paper, we consider a continuum economy with a finite number of types of agent, and several private and public goods. The main result of the paper is that the graph of the equal-treatment Lindahl equilibria mapping is the unique abstract stable set with respect to the dominance relation in economies with crowding effects introduced by Vasil'ev et al. in 1995. The external stability of this mapping implies that, for any equal-treatment allocation x in , that is not a Lindahl equilibrium, there exists a subeconomy of such that one of its equal-treatment Lindahl allocations blocks x. This result is a counterpart of the theorem of Mas-Colell for Aumann's atomless market with private goods.     

The scheduling and organization of periodic associative computation: Essential networks

This paper defines and characterizes essential decentralized networks for calculating the associative aggregate of one or more cohorts of data. A network is essential if it is not possible to eliminate an instruction or manager and still calulate the aggregate of each cohort. We show that for essential networks, the graphs that depict the operations and data dependencies are trees or forests. These results assist in the characterization of efficient networks. Received: 15 October 1994 / Accepted: 6 March 1997     

企业科室人员定额管理的探讨

阐述了企业科室人员实行定额管理的必要性，定额管理的关键与步骤及定额标准的确定方法。