The Information Content of Nonfinancial Performance Measures in the Airline Industry

This research extends the literature on nonfinancial performance measures (NFPMs) by assessing (1) the information content of a broader set of NFPMs and (2) whether NFPMs provide information not provided by financial performance measures (FPMs) from all previously identified FPM categories, rather than just earnings and book value. Specifically, exploratory and confirmatory factor analysis results presented in this paper demonstrate that nineteen NFPMs of major airlines capture seven underlying constructs not captured by eighteen common FPMs. Additionally, this research develops reliable composite measures of the identified performance measure constructs, which prior research argues are superior to individual performance measures.     

中部地区物流人才的现状分析与对策

随着中部崛起步伐的加快,物流对经济的推动作用愈加显得重要。人才是制约物流发展的重要因素。资料显示,中部地区物流人才不论从存量和质量上看都落后于东部地区。应从增加物流初级人才的存量、拓展中高级物流人才培养渠道、完善物流人才培养体系、发挥企业魅力等方面改善中部地区物流人才现状,促进中部地区物流业发展。     

上市公司社会责任审计的理论建构与实践问题探索

随着上市公司履行社会责任情况的信息披露日益受到利益相关者的密切关注,作为履行第三方鉴证责任的上市公司社会责任审计也越来越受到理论界和实务界的重视,因此通过理论建构与实践操作两个层面对上市公司社会责任审计问题进行有关探索十分必要。上市公司社会责任审计的理论框架可以从审计依据、审计原则、审计主体、审计内容、审计目标五个方面来构建;上市公司社会责任审计的实践问题可以从强化上市公司社会责任审计信息披露的监管、构建上市公司社会责任审计的标准、巩固上市公司社会责任审计的依据、探索上市公司社会责任审计的辅助机制和培养上市公司社会责任审计人员几个方面来探索。     

对新形势下辅导员开展谈心工作的探析的

与学生谈心是辅导员开展学生工作的重要方法,新形势下辅导员开展谈心工作被赋予了新的内涵和要求,辅导员要不断提高自身素质,善于运用各种谈心方式做好与学生的交流与沟通,将学生的思想引导、心理疏导与教育管理服务工作结合起来,增强工作的针对性和实效性。     

浅谈经济法视角下青海藏区乳业经济的发展

随着市场经济的快速发展,社会日益复杂化,科技的发展极大地改善了人们的生活条件和生活质量的同时对人们的生存又带来了前所未有的威胁。作为社会经济细胞的经济活动主体---企业,在推动社会经济发展做出贡献的同时,由于其＂经济人＂的天性,在市场竞争中,往往驱使其为追逐利润而沦丧商业道德,致使侵犯消费者权益的事件频发。这不仅阻碍了企业的发展和存续,严重影响了地方行业经济的发展,扰乱了经济秩序,又破坏了市场经济的有序运行。本文通过对乳业食品安全事件成因的深入分析,结合青海乳业经济现状,从经济法的角度提出完善青海省乳业经济发展的建言,以促进青海省乳业经济的健康、有序发展。     

商业银行代理保险业务风险防范刍议

近年来,受利益驱动影响,保险业与银行业的合作关系日趋密切,银行代理保险业务呈井喷式增长,在代理保险业务发展过程中,商业银行还存在经营机构不具备资格、欺诈误导、强制投保以及账外收付手续费等违规行为。分析商业银行代理保险业务在法律、产品、管理、操作等方面存在的风险,可以有针对性地提出风险防范的措施。     

Gender, poverty and deprivation: Evidence from the Republic of Guinea

The article examines the relationship between gender and consumption poverty and between gender and deprivation in the Republic of Guinea. National household survey data reveal that women are not more likely than men to be consumption poor or to suffer greater consumption poverty. Participatory Poverty Assessment data from the village of Kamatiguia reveal that women are “worse off” than men when deprivation includes, inter alia, excessive work load and reduced decision-making authority. When consumption poverty poorly correlates with other dimensions of deprivation, it should not be the sole guide for equity-based policy intervention.     

Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995

This paper examines the issue of auditor concentration in the UK during the period from 1991 to 1995. It shows that in 1995 the Big Six held 75% of the total number of audits and collectively earned 92% of the total audit fees. There was only a small increase in auditor concentration during the five year period, resulting from companies switching from small audit firms to Big Six and newly listed companies choosing a Big Six firm. The paper also examines auditor concentration within industries. Finally, the study assesses the measurement methods most commonly used in auditor concentration studies.     

Testing equality of variances in the analysis of repeated measurements

The problem of comparing the precisions of two instruments using repeated measurements can be cast as an extension of the Pitman-Morgan problem of testing equality of variances of a bivariate normal distribution. Hawkins (1981) decomposes the hypothesis of equal variances in this model into two subhypotheses for which simple tests exist. For the overall hypothesis he proposes to combine the tests of the subhypotheses using Fisher's method and empirically compares the component tests and their combination with the likelihood ratio test. In this paper an attempt is made to resolve some discrepancies and puzzling conclusions in Hawkins's study and to propose simple modifications.
The new tests are compared to the tests discussed by Hawkins and to each other both in terms of the finite sample power (estimated by Monte Carlo simulation) and theoretically in terms of asymptotic relative efficiencies.