经济管理类专业计算机相关课程的设置与开放实验教学的研究

文章根据新形势下经济管理类专业对计算机及相关技术的特殊要求,讨论了计算机相关课程的设置,提出了实验教学改革的想法,即如何构建和管理开放实验室。     

A comparison of several approximations to the power function of the likelihood ratio test in covariance structure analysis*

In this paper we compare alternative asymptotic approximations to the power of the likelihood ratio test used in covariance structure analysis for testing the fit of a model. Alternative expressions for the noncentrality parameter (ncp) lead to different approximations to the power function. It appears that for alternative covariance matrices close to the null hypothesis, the alternative ncp's lead to similar values, while for alternative covariance matrices far from H_o the different expressions for the ncp can conflict substantively. Monte Carlo evidence shows that the ncp proposed in Satorra and Saris (1985) gives the most accurate power approximations.     

The adequacy of asymptotic approximations in the near-integrated autoregressive model with dependent errors

We consider the normalized least squares estimator of the parameter in a nearly integrated first-order autoregressive model with dependent errors. In a first step we consider its asymptotic distribution as well as asymptotic expansion up to order O_p(T⁻¹). We derive a limiting moment generating function which enables us to calculate various distributional quantities by numerical integration. A simulation study is performed to assess the adequacy of the asymptotic distribution when the errors are correlated. We focus our attention on two leading cases: MA(1) errors and AR(1) errors. The asymptotic approximations are shown to be inadequate as the MA root gets close to −1 and as the AR root approaches either −1 or 1. Our theoretical analysis helps to explain and understand the simulation results of Schwert (1989) and DeJong, Nankervis, Savin, and Whiteman (1992) concerning the size and power of Phillips and Perron's (1988) unit root test. A companion paper, Nabeya and Perron (1994), presents alternative asymptotic frameworks in the cases where the usual asymptotic distribution fails to provide an adequate approximation to the finite-sample distribution.     

Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland

With data gained from a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and the timely filling out of the tax form 2001. Comparisons of different tax filing years and multiple regression estimations have been done using these two factors as dependent variables to check if there is a significant difference between the control group and the treatment group. In February 2002 the treatment group received a letter signed by the communes fiscal commissioner containing normative appeals. Results indicate that moral suasion has hardly any effect on taxpayers compliance behaviour. The strongest effect can be observed for the variable tax payments.Received: February 2003, Accepted: June 2004 JEL Classification: H260, H710BennoTorgler: Special thanks are due to the tax administration of Trimbach, especially to Adolf Müller and Gary Bitterli, who offered me the opportunity to collect the data and assisted the project. Furthermore I acknowledge the financial support of the WWZ-Forum and Swiss National Science Foundation and comments and suggestions from Doris Aebi, René L. Frey, the editor Kai A. Konrad and two anonymous referees.     

会计高等教育实验教学体系架构研究

本文认为,会计实验教学是强化实践环节的基本形式,将自然科学中的实验机制引入会计教学,从不同角度寻求会计现象在实质上的共同特性,结合现有会计高等教育实验教学的弊端,建立为会计教育培养目标服务的会计实验教学体系,探讨会计实验教学体系的条件,对于提高会计高等教育效能有着极其重要的意义。     

The risk-return trade-off in human capital investment

In this paper, we analyze investments in human capital in a way which is standard for financial assets, but not (yet) for human capital assets. We study mean-variance plots of human capital assets. We compare the properties of human capital returns using a performance measure and by using tests for mean-variance spanning. Fields differ strongly not only in common rates of return, but also in return per unit of risk. We identify a range of educations that are efficient in terms of investment goods, and a range of educations that may be chosen for consumption purposes.     

利用多媒体技术提高实验课有效教学的探讨

教育在推进人类社会文明的进程中，不断汲取、运用现代化教学手段，进行有效教学，培养人才。文章提出了什么是有效教学，并对传统教学方式与多媒体教学方式进行比较，探索了如何利用现代化教学手段一多媒体技术，设计教学过程，提高实验课有效教学的方法和思路。     

经济科学实验中心的建设原则及其内涵分析

经济科学实验中心是一个新生事物,继续探讨关于经济科学实验中心的建设理论和方法,对今后经济科学实验中心的建设和发展无疑具有重要的指导意义,从这个目的出发,该文探讨了经济科学实验中心的建设原则,并对其内涵进行了分析。     

国外法治文明成果和教训

中国共产党实施的依法治国方略 ,是对人类近代社会以来资本主义和社会主义两种制度治国经验的科学总结。积极吸收资产阶级创造的优秀政治文明成果 ,特别是法治文明成果 ,吸取苏东剧变的惨痛教训 ,对于推进我国依法治国的进程有着重大的现实意义。     

政府补贴是我国发展农业保险的重要保障——来自我国农业保险试点模式的调研报告

新一轮农业保险试点形成了“安信模式”、“安华模式”、“互助制模式”、“共保体”模式和“安盟模式”等5种模式。从这5种模式运行看,政府补贴是发展农业保险的重要保障,经济发达地区政府补贴多,运行就比较好;经济欠发达地区,政府补贴少,运行就比较困难。建议政府明确采取补贴促进农业保险发展的态度,并加大政府补贴的力度。