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排序方式: 共有411条查询结果,搜索用时 218 毫秒
1.
A growing portion of internet users rely solely on mobile devices such as smartphones for their online access. The percentage of “mobile-only” households increased from 9% in 2011 to 20% in 2015, more than doubling in only four years. As this shift continues, it leads to the question of what factors are driving the rise in mobile-only adoption. Using nationally representative data, this study uses logistic regressions and a decomposition technique to understand the trend. The decomposition reveals that a significant portion (65%) of the growth was due to an increase in the download speeds of mobile networks. An increased acceptance of mobile-only access by households aged 55 and older was also partly responsible. Understanding (and developing a response to) the trend towards mobile-only adoption will be important as organizations and governments continue to work to close the digital divide. 相似文献
2.
随机生产前沿方法的发展及其在中国的应用 总被引:8,自引:0,他引:8
本文对随机前沿生产函数模型的发展及其在中国生产率分析中的应用进行了评述。文章首先介绍随机前沿方法的基本原理、估计方法和在面板数据下对全要素生产率增长的分解,随后评述随机前沿生产函数模型的最新进展和在经验分析中的优势与作用,最后总结了在中国行业和地区经济增长研究中随机前沿方法的成果和不足,并探讨今后研究的发展方向。 相似文献
3.
Practitioners and regulators are concerned that when auditors perceive management's attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud‐risk assessments. In this study, we examine whether a fraud‐triangle decomposition of fraud‐risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors' sensitivity to opportunity and incentive cues when perceptions of management's attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud‐risk assessments are more sensitive to opportunity and incentive cues when making their overall assessments than auditors who simply make an overall fraud‐risk assessment. However, this increased sensitivity to opportunity and incentive cues appears to happen only when those cues suggest low fraud risk. When opportunity and incentive cues suggest high fraud risk, auditors are equally sensitive to those cues whether they use a decomposition or a holistic approach. We discuss and examine potential explanations for this finding. 相似文献
4.
《Socio》2021
The persistent socioeconomic disparities in child under-nutrition in developing countries raises an important health policy question - whether different nutrition base interventions are required for different areas? Addressing this question, the main objective of this study is to investigate the trends of socio-economic inequalities in child undernutrition in Pakistan and to assess the causes of these inequalities through decomposition analysis. Using Pakistan Demographic and Health Survey, round 2017–18, data this study examined inequalities in child undernutrition through different health inequality indices. Moreover, decomposition analysis is performed by applying generalized decomposition procedure under recentered influence function (RIF) regression to find the contribution of (i) differences in levels of different factors (composition effects) and (ii) differences in the intensity of association between socio-demographic factors and child undernutrition (coefficient effects) to the observed inequality. Study findings suggest substantial pro-educated inequalities in child under-nutrition. In addition, the decomposition analysis reveals the factors such as parental education and wealth status are significant contributors to the observed inequality. Moreover, different policy interventions, for rural and urban areas are suggested. There is the need to design public health, nutrition-based, interventions to overcome rural urban disparities through bridging gaps in educational endowments of rural and urban populations. Moreover, a balanced distribution of wealth might be helpful to reduce the rural-urban gap. 相似文献
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上市公司可持续发展评价体系构建 总被引:2,自引:0,他引:2
目前,我国上市公司业绩评价体系门类繁多,但专门评价可持续发展能力的指标体系尚停留在探索阶段。本文在现有研究基础上,构建了上市公司可持续发展的实现模型,并选取定量指标,采用变异系数总指数法赋予权重,建立了上市公司可持续发展评价体系。以2003年我国电子行业上市公司为样本进行检验,结果发现,其结果与《2003年度中国上市公司业绩评价报告》具有一致性。 相似文献
8.
基尼系数分解分析中国城市居民收入不平等 总被引:7,自引:0,他引:7
当GINI系数按组(如职业,性别,区域)分解时,它可以分为组内、组间和层迭项(overlapped)三个组成部分,从文献检索来看,GINI系数的分解方法已有许多,但大多数分解方法不仅不易于理解而且计算非常繁重.本文应用Yao和Liu(1996)提出的四步分解法克服了其他方法存在的缺点,并以中国2003年的城镇居民收入调查数据为例,说明这个新方法可以容易地应用于研究中国各地区城市居民间收入的不平等状况.本文在许多以前的研究未能认识到的层迭带部分有实质性的突破. 相似文献
9.
由于企业会计制度与税务制度所规范的对象和目的不同,会计核算和税务核算之间始终存在着一定的差异。小企业会计制度在会计核算原则、会计假设、会计方法、会计政策及会计实务等方面都与现行的税务制度存在着较大的差异,而这些差异会导致国家税源的流失,造成纳税调整增多,并容易引起征纳双方的纠纷,甚至不能正确地确认纳税人权益,也给企业避税创造了机会。本文建议,应加快我国税收制度的改革,减少小企业会计制度与税务制度的差异,确保小企业会计核算的准确性,并能依法纳税。 相似文献
10.
股票市场收益率波动长记忆性的分解及实证研究 总被引:1,自引:0,他引:1
目前股票市场长记忆性检验和建模方法,不能很好地消除短期记忆的影响,针对这一问题,本文提出寻找序列的突变点,通过将序列分解为只包含长记忆性部分和不包含长记忆性部分的序列分解技术,来排除短期记忆的影响。对上证指数和深圳成分指数收益率波动的长记忆性进行实证研究发现,将序列分解以后进行长记忆性检验,不仅可以得出长记忆性检验更为精确的结论,同时可以检验序列分解过程的效果。 相似文献