上市公司会计信息生产模式改革的经济学思考

本文基于经济学的角度,从契约理论所决定的会计本质、会计信息市场失灵和会计管制等方面,探讨了改革上市公司现行会计信息生产模式的必要性,并且提出会计信息生产社会化是解决各种会计难题的根本途径。     

政府推动农业标准化的职能定位

农业标准化已经是世界农业发展的趋势.分析了政府推动农业标准化的理论依据和职能定位,认为政府干预是农业标准化的必然要求,其发挥作用的领域主要限定在制度供给和公共服务方面,而标准的制定应该在法规的引导下以农户和企业为主导.我国目前在促进农业标准化过程中,政府应合理界定其职能范围,致力于法规体系和检测体系的完善和农业标准信息、咨询、培训服务的加强.     

Financial Policy in Practice: Benchmarking Financial Sector Strategies Around the World

Policy makers use financial sector strategies to formulate a holistic policy for the national financial system. This article examines and rates financial sector strategies around the world on how well they formulate development targets, arrangements for systemic risk management, and implementing plans. The strategies are also rated on whether they consider policy trade-offs between financial development and systemic risk management. The rated strategies are then benchmarked against a range of country characteristics. The analysis finds that the scope and quality of national strategies for the financial sector are systematically influenced by several country characteristics. Interestingly, policy trade-offs, particularly between financial development and systemic risk management, are not adequately considered in the strategies.     

Strategic framework for commercialisation of fly ash innovations

Numerous innovative applications have been developed to utilise large quantity of fly ash generated at coal fired thermal power plants (TPPs) worldwide. However, this requires power plants to undertake the role of third-party innovation intermediaries, that is, commercialising technological innovations developed by others. As commercialising an innovation requires considerable resources, a well-considered selection and promotion are desired. The paper presents a strategic framework for commercialisation of fly ash innovations. Explanation for step-by-step implementation and generic pointers for strategy formulation for typical problems are suggested. The proposed framework is expected to assist coal-fired TPPs in formulating strategies to commercialise innovative utilisation of fly ash. The study contributes to scarcely addressed aspects of an open innovation paradigm, that is, challenges faced by third-party intermediaries.     

Optimal insurance under rank‐dependent utility and incentive compatibility

Bernard, He, Yan, and Zhou (Mathematical Finance, 25(1), 154–186) studied an optimal insurance design problem where an individual's preference is of the rank‐dependent utility (RDU) type, and show that in general an optimal contract covers both large and small losses. However, their results suffer from the unrealistic assumption that the random loss has no atom, as well as a problem of moral hazard that provides incentives for the insured to falsely report the actual loss. This paper addresses these setbacks by removing the nonatomic assumption, and by exogenously imposing the “incentive compatibility” constraint that both indemnity function and insured's retention function are increasing with respect to the loss. We characterize the optimal solutions via calculus of variations, and then apply the result to obtain explicitly expressed contracts for problems with Yaari's dual criterion and general RDU. Finally, we use numerical examples to compare the results between ours and Bernard et al.     

论会计环境对会计准则制定目标的决定作用——我国制定会计准则的目标和价值取向探索之三

从纵向和横向两个方面分析会计环境与会计准则制定之间的决定与被决定关系 ,结合我国目前和未来一段时间各个会计环境要素的实际 ,较详细地论述了我国会计环境对我国会计准则制定目标的决定作用 ,从会计环境决定的角度对我国制定会计准则的目标进行了探索     

The cointegrated vector autoregressive model with general deterministic terms

In the cointegrated vector autoregression (CVAR) literature, deterministic terms have until now been analyzed on a case-by-case, or as-needed basis. We give a comprehensive unified treatment of deterministic terms in the additive model $X_t=\gamma Z_t+Y_t$, where $Z_t$ belongs to a large class of deterministic regressors and $Y_t$ is a zero-mean CVAR. We suggest an extended model that can be estimated by reduced rank regression, and give a condition for when the additive and extended models are asymptotically equivalent, as well as an algorithm for deriving the additive model parameters from the extended model parameters. We derive asymptotic properties of the maximum likelihood estimators and discuss tests for rank and tests on the deterministic terms. In particular, we give conditions under which the estimators are asymptotically (mixed) Gaussian, such that associated tests are ${\chi }^2$-distributed.     

The reversing influence of involvement on the framing effect: The role of emotions and negativity

The Asian disease problem (ADP), as a demonstration of the framing effect, revealed a preference reversal between options perceived as risky and those perceived as certain. This research identifies individuals' involvement level as a moderator of the framing effect. The framing effect in the ADP consisted of emotional choice outcomes regarding human lives. Two studies in this paper demonstrate that when based on emotional choices, the framing effect in high involvement conditions increases in size. Interestingly, this influence of involvement reverses when the framing effect is based on rational choices. The studies reveal that the negativity invoked by the certain loss option is instrumental in the underlying mechanism of the risky choice framing effect, such as that demonstrated by the ADP. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

公共危机视角下我国政策主体问题研究

现代社会是一个高危社会,公共政策在危机管理中发挥着不可替代的作用。公共危机所具有的特性不仅增加了危机政策制定的难度,也对公共危机政策主体提出了更高的要求。目前我国危机政策主体还存在危机决策者的综合能力不高、政策研究组织的作用不强、民众有效参与及意见反馈机制缺失、大众传媒的作用不到位等较多不足,需要从提高危机决策者的素质、发展"外脑"提高政策质量、吸引民众、大众传媒参与危机政策制定过程等方面加以完善。     

浅谈高速铁路隧道的净空面积和内轮廓

中国的高速铁路隧道正处于快速发展之中,对于净空面积和内轮廓控制也有了新的分析。文章指出内轮廓由3个方面控制,即安全空间、救援通道、工程技术作业空间。