Alcohol abuse among adolescents: regional evidence from Spain

The aim of this paper is to offer regional evidence from Spain on alcohol abuse among adolescents. Specifically, we identify the determinants of the decision to abuse alcohol with respect to the five most important regions of Spain, as well as for the country as a whole. To this end, we estimate Probit specifications using data drawn from the Spanish Surveys on Drug Use in the School Population corresponding to 1994, 1996 and 1998. The results first reveal patterns that are qualitatively similar, but quantitatively different. Similarly, it would appear that economic policies aimed at reducing the access of adolescents to alcohol may have a positive effect on reducing abuse. Finally, the results suggest that encouragement be given to healthy habits among young people, as well as to the fight against education failure and the launching of information campaigns that accurately portray the current lifestyle of adolescents.     

江苏主导产业战略性选择及发展研究

本文从各产业的发展潜力与需求、劳动生产率的变化、产业之间的关联关系、进出口的状况和资金技术密集状况五大方面对新世纪江苏主导产业的战略性选择及发展进行了探讨。     

质量技术监督行政执法证据的有效性

在质量技术监督行政执法中,证据具有重要作用。保证证据的有效性,应做到取得证据的程序合法、手 段合法及证据本身有效。     

体系与效果的辨证——民国时期江宁实验县乡村合作运动运作效果考析

为了改善农村金融、复兴农村经济,江宁实验县引入了合作运动,并为此建立了一套比较完备的合作体系,成为合作运动的运行基础,然而体系完备并不意味着就能达到它的预设目标,主观预设和客观效果之间必然存在一定的差异,因为这场运动所能达到的实际效果不仅取决于运动推广者的主观努力,也受制于当时客观的时代环境。作为一场经济运动,江宁的乡村合作运动在客观上还是取得了一定的社会经济效果,但从总体上来看,其效果又是有限的,乡村社会经济并未因此而发生太大的结构性变动。     

公共部门组织激励存在的问题:西方理论和中国证据

公共部门组织激励是一个非常重要而又困难的问题,近年的研究揭示出公职人员外在激励的有效性天生就不高.原因在于:一是由于激励具有财政约束性,导致政治代理人追求权力最大化,其经济行为效率就低.二是由于委托人目标具有难定性和代理人产出具有难量性,使得可合约性很差,代理人的经济行为缺乏明确的合约条款约束,其道德风险大大增加.上述问题在中国的表现就是地方官员的经济竞争缺乏效率,从中我们也可看出官员内在激励的重要性.     

虚拟仪器在我校实验室建设中的应用

本文介绍了虚拟仪器的概念，分析了目前我校传统实验室所存在的问题，提出了我校建立虚拟实验室的必要性。并通过两个虚拟仪器的应用示例，说明了实验室引进虚拟仪器对实验室技术基础建设和提高实验教学水平的意义。     

Options and efficiency: Some experimental evidence

This paper examines the information aggregation role of options when agents possess diverse information about possible asset returns. We construct two identical experimental markets: one with and one without options. We find that options speed the information aggregation process. Asset markets that have parallel option markets aggregate traders' diverse information faster than markets where options trading is not available. Implied ranges were calculated from asset and option prices and compared to the actual ranges. These comparisons suggest that options may provide a means for agents to coordinate beliefs about asset values.     

稳定同位素分析制样综合台及方法试验

本文介绍了作者主持设计、组装的碳、氢、氧、硫分析制样综合台的基本结构和有关方法试验,以及实际运用效果。     

Trade-offs in audit testing

This case is designed to help you to understand one of the fundamental concepts underlying audits of financial statements: the impact of testing controls on the substantive audit testing to be conducted. When determining the nature, timing and extent of substantive testing, the auditor must consider the costs involved in testing controls and compare that cost to the savings in substantive testing that can occur by relying on the tested controls. In other words, the auditor trades off control testing and substantive testing to determine the best mix of procedures. Similarly, for substantive evidence, the auditor must determine the best mix of substantive analytical procedures and tests of details. In this case, you will assess the trade-offs between the various types of auditing procedures (tests of controls, substantive analytical procedures and tests of details) to determine the optimal audit strategy.     

行为审计的现状评述和未来展望

本文通过对行为审计现有文献的梳理,突出强调了行为审计主要是对＂行为人＂的审计。虽然目前行为审计突破了传统审计＂见物不见人＂的研究范式,但另一方面对人的行为的研究仍局限于心理学和实验科学的层面,距离一个成熟的学科尚有相当的距离。本文探索性的将奥地利经济学思想嫁接其中,紧扣＂人＂这个主题,以有目的、有价值判断的＂行为人＂取代全知全能的＂经济人＂,由单纯的心理、模型、实验等技术层面走向规则、文化、法治等社会层面,力图为行为审计的发展寻找一条＂独立＂路径。