Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach

In this study, we provide evidence on the stationarity of real audit fees and the major explanatory variables frequently used in the audit pricing models from a pooled data set, using panel unit root tests developed by Im et al. (1997). The panel unit root test supports the hypothesis of non‐stationarity of audit fees and their major determinants. We demonstrate that variables in the audit pricing model that were previously found to have impact on audit fees may turn out to be useless when more powerful tests like panel tests are applied to these variables. Our evidence implies that failing to employ appropriate procedure to test cointegration and to specify the appropriate model for audit fees and their determinants would generate results that may have exaggerated the effects of some variables on audit fees.     

罚科学发展观矫正经济全球化发展的弊端和缺陷

科学发展观的提出既符合当代中国国情，又符合时代发展潮流；既包含着深刻的人文精神，又体现出鲜明的全球化时代特征；如果将这一发展观付诸实践，将不仅对我国的社会主义改革和发展产生巨大而深远的影响，并对全人类的可持续发展和全球化的积极推进做出巨大贡献，还可以使之尽早从资本主义主导的全球化困境中走出来，最终实现社会主义、共产主义的全球化理想境界。     

Do Vietnamese upland farmers benefit from high world market prices for maize?

For rural households in the north of Vietnam, maize cropping is the main source of income. In the face of the world market price increases of the recent past, we analyze the regional marketing chain of this commodity qualitatively and econometrically investigating to what extent smallholder farmers in developing countries are affected by international price movements. Vietnamese maize markets are found to be well integrated. Recent price hikes have fully transmitted along the regional supply chain so that farmers profited. Nevertheless, adverse factors such as increasing input prices have neutralized these benefits resulting in a decline in real income of smallholders.     

提高发动机曲轴主轴颈维修质量的几点看法

文章就曲轴修理后常见的质量问题进行了分析,并在实践中进行工艺的改进,以期获得较好的使用效果。     

实验教学法在自动控制原理“校正原理”中的应用探讨

实验教学是自动控制原理课程的重要教学方法,是一个复杂的系统工程,教师需要在课前准备、课堂组织、课后总结等多个环节精心准备和设计。本文根据作者从事自动控制原理核心课程教学工作的实践,以自动控制原理这门课程中的校正原理为例,从实验的组织与实施、实验教学的总结与提升三个阶段出发,探讨了实验教学法在自动控制原理课程中的应用。     

Employment adjustment in two countries with poor reputations: Analysis of aggregate, firm, and flow data for Portugal and Germany

This paper supplements aggregate time-series analysis of the speed of employment adjustment with evidence from firm panel and flow data for two countries – Portugal and Germany – sharing unenviable labor market reputations. The Portuguese labor market is often portrayed as terminally inert, while that of Germany as badly ailing. We report broad consistency in the results across data sets in favor of Portugal. In benchmarking Portugal against Germany, the adverse reputation of the former – if not necessarily that of the latter country – may have been exaggerated in contemporary policy debate.We thank, without implicating, two anonymous reviewers of this journal for their helpful remarks on an earlier version of the paper.     

基础设施投资、教育支出与经济增长——基础设施投资“挤出效应”的实证分析

把基础设施投资和教育支出放入到理论模型中进行分析,得出基础设施投资和教育支出影响经济增长的理论假定,来判断我国基础设施投资是否存在对人力资本积累的"挤出效应",以及这个"挤出效应"是否阻碍经济持续有效增长;利用1980～2010年的数据通过误差修正模型进行验证,实证结果显示:基础设施投资已经对人力资本积累产生了"挤出效应";人力资本投资显示出比基础设施投资更强的对经济增长的推动力;基础设施投资对经济的影响存在明显的地区差异性。     

基于向量误差修正模型的城市产业集聚效应分析——以天津市为例

本文利用向量误差修正模型研究城市产业集聚效应。以天津市为例对城市产业集聚形成的增长极、竞争优势、空间聚集与扩散、要素转移和结构调整效应进行了实证检验,结果显示天津市产业集聚形成的五种效应存在且正在发挥作用,一定程度上提高了资源配置效率,扩大了规模经济的竞争优势,并加速了要素转移和结构调整步伐。     

健康险赔付与医院收入长期联动效应分析——基于VAR和VEC模型的实证

近年来我国健康险发展较快,但其高赔付率成了进一步发展的"瓶颈",这主要源于医险市场中的道德风险。本文运用计量经济学方法,对保险赔付和医院收入的关系进行了实证分析。结论:医院医疗收入、门诊收入和住院收入是导致保险赔付上升的原因,健康险赔付对医院收入的影响作用不显著,健康险业务的健康发展离不开医方的紧密协作。建议:保险公司需重视与医院和医生的合作,突出合作重点、改革合作方式和革新合作内容。