论会计事项的认定与会计确认

符合确认标准的会计事项是会计确认的对象,会计确认是会计事项进入财务会计系统的第一道关口,两者关系十分密切,本文对会计事项作了科学界定,并针对不同事项的认定说明其对会计确认对象、观点和时间的影响,为科学合理地确认会计事项提供了理论指导。     

The Delphi method, impeachment and terrorism: Accuracies of short-range forecasts for volatile world events

Two experiments examined the effects of iterated polling and feedback on prediction accuracy for volatile world events using the Delphi paradigm. In both experiments, participants predicted rapidly changing geopolitical events. The first experiment occurred during the litigation surrounding the Clinton/Lewinsky affair in 1998. Results indicated that feedback improved individual and group accuracy for predictions of whether an event would occur. These types of predictions derived from group consensus were approximately 90% accurate, which was significantly higher than the average individual participant's accuracy. Neither polling nor feedback had much effect on time course predictions. The second experiment occurred during the American military action against the Taliban regime in Afghanistan in 2001. In Experiment 2, participants were polled three times to determine if increasing the number of iterated polls would improve Delphi accuracy. The results showed that accuracy improved from the first to the second poll but not from the second to the third. The groups predicted whether these scenarios would occur with approximately 75% accuracy, which was significantly higher than the accuracy of any individual participant. Once again, the Delphi procedure did not enhance time course predictions in Experiment 2.     

审计报告改革对权益资本成本的影响研究

传统审计报告的模式化披露无法满足投资者价值信息获取需求,“审计期望差距”问题日益严重。基于2016年12月颁布的新审计报告准则,选取A+H股上市公司为研究对象,考察审计报告改革对上市公司权益资本成本的影响。结果表明,审计报告改革会显著降低权益资本成本。进一步发现,关键审计事项披露数目越多,权益资本成本越低;审计报告改革降低权益资本成本的效应在信息不对称程度高、内部控制水平低、媒体环境差以及代理冲突高的公司中更为明显。这不仅为审计报告改革的经济后果提供了证据,而且对于提高投资者决策效率以及维护资本市场秩序也具有一定的现实意义。     

The effects of news events on market contagion: Evidence from the 2007–2009 financial crisis

In this paper, we use the quantile regression technique along with coexceedance, a contagion measure, to assess the extent to which news events contribute to contagion in the stock markets during the crisis period between 2007 and 2009. Studies have shown that, not only the subprime crisis leads to a global recession, but the effects on the global stock markets have also been significant. We track the news events, both in the UK and the US, using the global recession timeline. We observe that the news events related to ad hoc bailouts of individual banks from the UK have a contagion effect throughout the period for most of the countries under investigation. This, however, is not found to be the case for the news events originating from the US. Our findings regarding the evidence of contagion effects in the UK reinforce the argument that spreads and contagion—an outcome of the risk perception of financial markets—are solely a result of the behaviour of investors or other financial market participants.     

The effectiveness of the ECB’s unconventional monetary policy: Comparative evidence from crisis and non-crisis Euro-area countries

During the European financial crisis, the European Central Bank implemented a series of unconventional monetary policy measures. We argue that these programs lowered the bond yield spreads of Euro-area countries. This hypothesis is tested using pooled OLS estimations and two different datasets: monetary policy event dummies and the purchase volumes of the Securities Markets Programme (SMP). Overall, we find significantly negative effects on bond yield spreads for both datasets, leading us to accept the hypothesis. While the OMT reduces the spreads of both crisis and non-crisis countries, LTROs and the lowering of the deposit rate to 0 percent are mainly effective in non-crisis countries. The SMP lowers the spreads of crisis countries, but it has the opposite effect on non-crisis countries. This converse effect is explained by the risk that increasingly accumulates on the ECB’s balance sheet through the SMP and that way constitutes a fiscal risk for non-crisis countries. The results are confirmed by pooled OLS estimations that measure the effect of unconventional monetary policy on central government debt.     

基于事项凭证类别的分析与设计

在基于事项法会计研究的基础上,具体探讨了事项凭证的应用,核心研究企业经济业务活动分类及事项凭证类别,并以采购收款业务为例,详述如何借助不同类别的事项凭证格式进行经济业务的采集处理,从而实现事项凭证的生成。     

部队处置突发事件信息安全管理对策研究

通过搞好信息安全教育、完善信息安全管理机制、增加信息安全管理的科技力量等措施,确保信息管理安全可靠。     

思想政治教育介入社会群体性冲突事件的机制探析

社会群体性冲突事件严重影响社会的和谐与稳定,思想政治教育是党的优良传统和政治优势,与行政、司法手段比较在妥善处置社会群体性冲突事件中更加有效,研究思想政治教育介入群体性冲突事件的原则、策略,对于有效预防和妥善处置社会群体性冲突事件具有积极意义。     

广州降水与太阳活动及ENSO的关系

文章通过相关性计算得出,太阳黑子对广州降水的影响比南方涛动对广州降水的影响显著,相关系数分别为0．507和0．388,都通过了99％的显著性检验。同时,统计了1950年以来的ENSO事件,并与广州降水作了对应分析。得出结论,ENSO暖事件将使广州降水量减少;相反,ENSO冷事件则使广州降水量增加。     

Tourists’ hotel event experience and satisfaction: an integrative approach

ABSTRACT

Tourists’ hotel event experiences have received little attention in tourism research. By proposing an integrated model of expectation–confirmation theory (ECT) and the experience economy concept, this research explores the relationship between tourists’ event experience and their satisfaction regarding the hotel event setting. The hypothesized model was empirically validated using a sample of 663 tourists who experienced a holiday event at a resort hotel. Results confirmed that the integration of the experience economy and ECT provided a better understanding of tourists’ post-satisfaction in a pleasure-driven setting. This affective–cognitive approach advances the knowledge of tourists’ experiences and satisfaction at hotel events.