西方现代股利政策理论及实证研究回顾

本文对西方现代公司股利政策方面的理论和实证研究进行了一个综合性的回顾和分析。其中包括主流的股利行为模型、股利的信息内涵、代理成本、追随者效应,也包括国内研究中较少涉及的债务约束、声誉学说、成长机会和交易成本问题,以期对国内相对落后的股利政策研究和随意性较强的股利政策制定带来一定的借鉴意义。     

澳大利亚会计名人堂:创设与评析——兼及中国会计名人堂建设的借鉴与思考

2010年冬,澳大利亚会计名人堂在墨尔本大学正式建立。本文就其设立背景、荣誉形式、评选范围、提名过程、选举程序和选举委员会构成等运行机制做简要评析,并对首次入选的钱伯斯等五位会计先驱的专业业绩做概略评介,以供正在筹设的中国会计名人堂借鉴参考。     

Memorability of Nobel Prize laureates in economics

In this article, a measure for the Relative Memorability of Nobel Prize winners is proposed, based on an exponential forgetting curve. The intention is to provide a measure that captures the fading nature of memories with respect to individual Nobel Prize winners in the cultural collective memory. For fame and achievement of Nobel Prize laureates, measurement methods are already developed. However, from a cultural viewpoint, the question is how well these persons are remembered. Applying the concept of memorability, as defined in this article, to Nobel laureates in Economics, Milton Friedman, Paul Krugman and Joseph Stiglitz turn out to be the top-three economists in the collective memory. Moreover, the ranking of economists according the collective memory, their fame and their achievement produce quite different results.     

高校学生考试舞弊及其治理

大学生考试舞弊现象至今仍不同程度地存在于一些高等学校。淡化考试的功利性，以大学精神教化学生，加强自身修养，是治本之策；科学设计考试，从严管理考试是必要的治标手段。     

Ethics of Global Internet,Community and Fame Addiction

Robert Putnam in his book Bowling Alone and subsequent works has analysed the phenomenon that American society increasingly avoids various community driven activities, such as civic associations, activities with friends and family (Putnam, Bowling Alone. Simon and Schuster, New York; 2006). In this paper we introduce the idea that a counterpart to this social trend is a global addiction to fame and celebrity. We believe that the global internet is one of the major drivers of this search for fame for the sake of being famous. However, most people aspiring to be famous celebrities will not succeed in this quest, and become disappointed. The purpose of this paper is to analyse the ethical implications of such social contagion, bandwagon effects in today’s global business environment towards fame and celebrity. The contribution of this paper is to provide a future direction for research on business ethics in terms of this growing global phenomenon of fame and celebrity addiction.     

中国居民位置消费行为的实证分析

本文在简介位置消费理论及对我国居民位置消费行为进行理论分析的基础上,运用时序数据和横截面数据分别从时空两个维度构建函数模型,并对我国居民的位置消费行为的存在进行了实证检验;通过分析位置消费行为的双重效应,提出了规制人们消费行为的政策建议.     

美国会计名人堂:六十年的概览与评析——兼及中国会计名人堂建设的思考

2010年是美国会计名人堂设立六十周年。六十年间,先后有85位会计理论与实务先驱入选。不同时期入选的会计名人,在20世纪不同的会计领域里,均为会计发展做出了杰出的贡献。研究美国会计名人堂入选会计名人的构成特点,对于建设中的中国会计名人堂具一定借鉴意义。     

地方政府对外商直接投资区位选择影响分析

地方政府是如何影响FDI区位选择的?对此问题的研究是FDI区位理论的一个基本空白点。以博弈论为分析框架,以豪特林模型为基础,对地方政府与外商投资者进行博弈分析。分析结果表明,和外资优惠政策相比,声誉效应也许是解释外商直接投资分布的地区性差异因素中一个被忽略的更重要因素。