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1.
The comparison of true cost of living indices between demographically different households (relative equivalence scale) is argued to be sensitive to the way demographic characteristics enter demand analysis. In particular, parameters reflecting the cost of demographic characteristics at base prices, though themselves do not have welfare (equivalence scale) interpretation, can alter the benchmark from which demographically varying inflation effects are measured. The empirical analysis, based on a rank‐3 demand system applied to UK individual household data, shows that the inflation adjustment of child benefits can vary with the way demographic costs at base period prices are specified. 相似文献
2.
A social choice rule (SCR) is a collection of social choice correspondences, one for each agenda. An effectivity rule is a collection of effectivity functions, one for each agenda. We prove that every monotonic and superadditive effectivity rule is the effectivity rule of some SCR. A SCR is binary if it is rationalized by an acyclic binary relation. The foregoing result motivates our definition of a binary effectivity rule as the effectivity rule of some binary SCR. A binary SCR is regular if it satisfies unanimity, monotonicity, and independence of infeasible alternatives. A binary effectivity rule is regular if it is the effectivity rule of some regular binary SCR. We characterize completely the family of regular binary effectivity rules. Quite surprisingly, intrinsically defined von Neumann–Morgenstern solutions play an important role in this characterization. 相似文献
3.
徐卫 《沈阳工程学院学报(社会科学版)》2004,(1):119-121
信托财产的独立性是指信托财产独立于委托人、受益人和受托人等信托关系人并仅为信托目的而存在的基本特性 ;信托财产的独立性可以产生直接和间接的法律后果 ;为了保护第三人的利益 ,信托财产独立性在一定条件下应当加以否认 ,但这种否认在受托人破产中不应简单化操作 相似文献
4.
This paper compares the unobservable style effect between independent directors and supervisory directors on firm performance. Utilizing the unique Chinese board system with both independent and supervisory directors and a large panel data of 2,240 public firms from 2003 to 2017, this paper finds that both supervisory and independent style is crucial in determining variations of firm performance. The effects of both independent and supervisory director style are less significant when the “type II” agency problem is more severe in a firm. Moreover, outside independent director style is more effective when information costs are low or when firms need more outside resources, while inside supervisor director style is more effective when there are no major internal changes. Finally, the results also suggest that increasing qualified supervisor representations are beneficial to firms. 相似文献
5.
We examine the effects of public ownership and regulatory agency independence on regulatory outcomes in EU telecommunications.
Specifically, we study regulated interconnect rates paid by entrants to incumbents. We find that public ownership of the incumbent
positively affects these interconnect rates, and suggest that governments influence regulatory outcomes in favor of incumbents
in which they are substantially invested. However, we also find that the presence of institutional features enhancing regulatory
independence from the government mitigates this effect. In order to study regulatory independence, we introduce a new cross-country
time-series database—the European Union Regulatory Institutions (EURI) Database. This database describes the development of
institutions bearing on regulatory independence and quality in telecommunications in the 15 founding EU member states from
1997 to 2003
*We thank Laurent Pipitone for superb research assistance. Geoff Edwards thanks the Sasakawa Foundation and the Institute
of Management, Innovation and Organization at the Haas School of Business for generous financial assistance, and London Business
School for non-financial support. Leonard Waverman thanks the Global Communications Consortium for support 相似文献
6.
7.
B.F. Schriever 《Statistica Neerlandica》1987,41(2):99-109
For some non–parametric testing problems (one–sided two–sample problem, k –sample trend problem, testing independence against positive dependence) a partial ordering, denoted by ≥, over the alternatives is defined. This partial ordering expresses the strength of the deviation from the null–hypothesis. All familiar rank tests turn out to become more powerful under "increasing" alternatives; that is, all familiar rank statistics preserve the ordering stochastically in samples whenever it is present between underlying distributions. As a tool, the sample equivalence of ≥ is introduced as a partial ordering over pairs of permutations. Functions, defined on pairs of permutations, which preserve this ordering are studied. 相似文献
8.
The objective of this study is to determine factors influencing brand preferences of wine consumers in the Marmara region
where viniculture and wine production is so important in Turkey. First, the consumers’ preferences survey has been conducted
with 1022 persons in the region randomly selected and evaluated. Then, the informative factors influencing brand preferences
collected in these surveys have been determined by the multinomial logit model. A lot of independent variables have been used
in the multinomial logit model, but, because some independent variables were not found as significant according to Likelihood
Ratio test, these variables are not included in the multinomial logit analysis. Six important factors influencing wine brand
preferences have been determined. These factors are brand change causes of consumers, occupation of consumers, marital status
of consumers, birthplace of consumers, income of consumers and gender of consumers. In addition, whether the wine brand preferences
are independent, has been tested with Testing Independence of Irrelevant Alternatives of Hausman. According to this test,
it has been found that the wine brand preferences are independent. 相似文献
9.
内部审计独立性国际比较研究 总被引:1,自引:0,他引:1
独立性是审计的灵魂和本质,是保证内部审计人员客观公正地从事审计活动的先决条件。但由于各国政治、经济、法律、文化等方面的差异,其对内部审计独立性的理解和要求不尽相同。本文结合中外内部审计准则中的有关规定,对内部审计独立性进行了比较分析。 相似文献
10.
注册会计师只有在审计过程中真正做到客观独立,才能保证审计信息的可信性,从而树立起职业声誉,体现其社会价值.提高我国注册会计师审计独立性应从完善注册会计师的委托聘约机制、明确注册会计师的法律责任、规范会计师事务所的组织形式、提高注册会计师的自身素质、健全注册会计师的外部监管机制、优化执业环境等方面入手. 相似文献