Bayesian MCMC Mapping of Quantitative Trait Loci in a Half-sib Design: a Graphical Model Perspective

Graphical models provide a powerful and flexible approach to the analysis of complex problems in genetics. While task-specific software may be extremely efficient for any particular analysis, it is often difficult to adapt to new computational challenges. By viewing these genetic applications in a more general framework, many problems can be handled by essentially the same software. This is advantageous in an area where fast methodological development is essential. Once a method has been fully developed and tested, problem-specific software may then be required. The aim of this paper is to illustrate the potential use of a graphical model approach to genetic analyses by taking a very simple and well-understood problem by way of example.     

The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

Blocked-Error-R 2: A Conceptually Improved Definition of the Proportion of Explained Variance in Models Containing Loops or Correlated Residuals

Bentler and Raykov (2000, Journal of Applied Psychology 85: 125–131), and Jöreskog (1999a, http://www.ssicentral.com/lisrel/column3.htm, 1999b http://www.ssicentral. com/lisrel/column5.htm) proposed procedures for calculating R ² for dependent variables involved in loops or possessing correlated errors. This article demonstrates that Bentler and Raykov’s procedure can not be routinely interpreted as a “proportion” of explained variance, while Jöreskog’s reduced-form calculation is unnecessarily restrictive. The new blocked-error-R ² (beR ²) uses a minimal hypothetical causal intervention to resolve the variance-partitioning ambiguities created by loops and correlated errors. Hayduk (1996) discussed how stabilising feedback models – models capable of counteracting external perturbations – can result in an acceptable error variance which exceeds the variance of the dependent variable to which that error is attached. For variables included within loops, whether stabilising or not, beR ² provides the same value as Hayduk’s (1996) loop-adjusted-R ². For variables not involved in loops and not displaying correlated residuals, beR ² reports the same value as the traditional regression R ². Thus, beR ² provides a conceptualisation of the proportion of explained variance that spans both recursive and nonrecursive structural equation models. A procedure for calculating beR ² in any SEM program is provided.     

Influence analysis for Poisson inverse Gaussian regression models based on the EM algorithm

For Poisson inverse Gaussian regression models, it is very complicated to obtain the influence measures based on the traditional method, because the associated likelihood function involves intractable expressions, such as the modified Bessel function. In this paper, the EM algorithm is employed as a basis to derive diagnostic measures for the models by treating them as a mixed Poisson regression with the weights from the inverse Gaussian distributions. Several diagnostic measures are obtained in both case-deletion model and local influence analysis, based on the conditional expectation of the complete-data log-likelihood function in the EM algorithm. Two numerical examples are given to illustrate the results.     

现金股利对会计信息的治理

会计只能提供相对相关和可靠的信息,在控制逆向选择和道德风险方面作用有限,形成了会计目标实现的障碍,这迫使投资者不得不去寻找其他信息渠道,以期更有效地决策。现金股利就是投资者寻找的信息渠道之一,它和会计信息在提高信息的相关性、可靠性以及控制逆向选择和道德风险方面共同发挥作用,并形成竞争态势,这种竞争态势实质上起到了对会计信息的治理作用。     

农户经济视角下的我国农村土地流转影响因素——基于Multiple Choice Model的调查研究

利用农户土地流转问卷调查所得到的微观数据,采用统计分析、Probit multiple choicemodel方法,将农户经济行为中的保障性行为、投资行为、就业行为和产业选择行为引入土地流转的实证研究领域。研究结果显示：目前的土地流转多为暂时性流转,土地流转结构性供需矛盾严重;农户对土地的需求目的更多来自于保障性需要;农户的投资行为、就业行为、社会保障行为对土地流转有着重要影响。