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Parental Education or Household Income? Which Socioeconomic Status Indicator Can Better Reduce Body Mass Index Disparities among Latino Children? 父母教育还是家庭收入?哪种社会经济地位指标可以更好地减少拉丁裔儿童的体重指数差异?
Pub Date : 2021-01-01 DOI: 10.22158/jepf.v7n1p19
Shervin Assari, Mohammad Reza Malek-Ahmadi, Cleopatra H Caldwell

Aim: We compared the effects of parental education and household income on children's body mass index (BMI) in Hispanic White (HW) and non-Hispanic White (NHW) families.

Methods: In this cross-sectional study, we borrowed data from the Adolescent Brain Cognitive Development (ABCD) study and analyzed data of 5100 children between the ages of 9 and 10. The independent variables were parental education and household income. The primary outcome was BMI value. Ethnicity was the moderating variable. Confounders were age, sex, and family structure. Three mixed-effects regression models were used for data analysis.

Results: Overall, higher parental education and household income were associated with lower BMI levels in children. While an interaction was found between ethnicity and parental education, no interaction was noted between ethnicity and household income regarding BMI. The interaction indicated weaker protective effects of high parental education on BMI in HW children than NHW children. Household income showed similar protective effects on children's BMI in HW and NHW families.

Conclusion: Parental education but not household income loses some of its protective effects on childhood BMI among HW families compared to NHW families. Distal social determinants of health may be more vulnerable to the MDRs (minorities' diminished returns) than proximal ones. As a result, closing the income gap may be a good strategy towards closing the childhood BMI gap between highly educated HW and NHW families. Policies that raise the minimum wage and those that help HW families save money (e.g., earned income tax policies) maybe more promising strategies to eliminate the ethnic gap in BMI than increasing the education level of ethnic minority families.

目的:比较西班牙裔白人(HW)和非西班牙裔白人(NHW)家庭中父母教育程度和家庭收入对儿童体重指数(BMI)的影响。方法:在这项横断面研究中,我们借用了青少年大脑认知发展(ABCD)研究的数据,分析了5100名9 - 10岁儿童的数据。自变量为父母教育程度和家庭收入。主要终点是BMI值。种族是调节变量。混杂因素包括年龄、性别和家庭结构。采用三种混合效应回归模型进行数据分析。结果:总体而言,较高的父母教育程度和家庭收入与儿童较低的BMI水平有关。虽然发现种族和父母教育之间存在相互作用,但没有发现种族和家庭收入之间的相互作用。交互作用表明,高父母教育水平对高体重儿童BMI的保护作用弱于低体重儿童。家庭收入对高收入和低收入家庭儿童BMI的保护作用相似。结论:与非高收入家庭相比,高收入家庭对儿童BMI的保护作用在父母教育程度而非家庭收入方面有所下降。远端健康社会决定因素可能比近端更容易受到mdr(少数群体收益减少)的影响。因此,缩小收入差距可能是缩小受过高等教育的高收入家庭和低收入家庭之间儿童BMI差距的一个好策略。提高最低工资和帮助少数民族家庭省钱的政策(例如,劳动所得税政策)可能比提高少数民族家庭的教育水平更有希望消除BMI的种族差距。
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引用次数: 2
The Effects of Current Account Deficits on Economic Growth: Evidence from Kenya 经常账户赤字对经济增长的影响:来自肯尼亚的证据
Pub Date : 2021-01-01 DOI: 10.22158/jepf.v7n4p59
P. Mugo, W. Masai, K. Osoro
The study examines the effects of current account deficits on economic growth. It also evaluates the direction of causality between the current account deficits and economic growth. These have in the recent past been analyzed in developed and developing economies. In contributing to this ongoing debate, the study applied unit root tests, cointegration analysis, a dynamic vector error correction model and Toda-Yamamoto Granger-causality representation using annual time series data for Kenya from 1980 to 2016. There is evidence that in the long run, current account deficit has significant positive effect on economic growth in Kenya. The evidence suggests a bidirectional causality running from current account deficit to economic growth with feedback effects. The study underscores the need for the authorities to utilize current account deficits to strictly finance public investment to foster gross fixed capital formation, for shared prosperity in Kenya. The evidence underscores the need for more country specific studies in sub-Saharan Africa.
该研究考察了经常账户赤字对经济增长的影响。它还评估了经常账户赤字与经济增长之间的因果关系。最近在发达经济体和发展中经济体对这些问题进行了分析。为了促进这一正在进行的辩论,该研究使用了单位根检验、协整分析、动态向量误差校正模型和Toda-Yamamoto granger因果关系表示,使用了肯尼亚1980年至2016年的年度时间序列数据。有证据表明,从长期来看,经常账户赤字对肯尼亚经济增长具有显著的积极影响。证据表明,从经常账户赤字到经济增长存在双向因果关系,并具有反馈效应。该研究强调,当局有必要利用经常账户赤字严格为公共投资提供资金,以促进固定资本形成总额,实现肯尼亚的共同繁荣。证据强调需要在撒哈拉以南非洲开展更多针对具体国家的研究。
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引用次数: 0
The U.S. Coffee Market: A Competitive Profile 美国咖啡市场:竞争概况
Pub Date : 2020-08-27 DOI: 10.22158/jepf.v6n3p138
Y. Datta
This paper follows the path of nine studies of U.S. consumer markets: Men’s Shaving Gel, Beer, Shampoo, Shredded/Grated Cheese, Refrigerated Orange Juice, Men’s Razor-Blades, Women’s Razor-Blades, Toothpaste, and Canned Soup.Porter associates high market share with cost leadership strategy which is based on the idea of competing on a price that is lower than that of the competition. However, customer-perceived quality—not low cost—should be the underpinning of competitive strategy, because it is far more vital to long-term competitive position and profitability than any other factor. So, a superior alternative is to offer better quality vs. the competition.In most consumer markets a business seeking market share leadership should try to serve the middle class by competing in the mid-price segment; and offering quality better than that of the competition: at a price somewhat higher, to signify an image of quality, and to ensure that the strategy is both profitable and sustainable in the long run. Quality, however, is a complex concept consumers generally find difficult to understand. So, they often use relative price, and a brand’s reputation, as a symbol of quality.In 2008 the U.S. retail sales for the Coffee market were $3.78 Billion. The market featured five varieties of coffee: Ground, Soluble (Instant), Whole Bean, Liquid, and Flavored. We have focused our analysis on Ground Coffee which had a 70% share in 2008.In 2008 the Ground Coffee market leader was the Folgers brand family with a market share of 21.8%, followed by the Maxwell House brand with 11.6%. The pack sizes varied from 1.3- to 52oz, with the 10-13 oz packs being the most popular. So, we have focused cluster analysis on this pack.The Ground Coffee market was highly competitive. In 2008 it had 450 brands.Using Hierarchical Cluster Analysis, we tested two hypotheses: (1) That the market leader is likely to compete in the mid-price segment, and that (2) Its unit price is likely to be higher than that of the nearest competition. Employing U.S. retail sales data—for both 2008 and 2007—we found that the results did not support our hypothesis that the market leader would be a member of the mid-price segment. Instead, the results show that both the market leader, the Folgers flagship brand—and the runner-up Maxwell House—were members of the economy segment, although Folgers’ unit price was higher than that of Maxwell House, as we have hypothesized.This implies that both Folgers and Maxwell House were following the cost leadership strategy based on lower price than better quality, and treated coffee as a commodity to gain market share. This is truly a stunning result! In all similar nine studies preceding this one, not a single market leader—or runner-up—competed in the economy segment! The spectacular success of Starbucks demonstrated in no uncertain terms that the consumers were no longer content to treat coffee as a run-of-the mill drink—but rather something special—that deserved to be
本文遵循美国消费者市场的九项研究路径:男士剃须膏、啤酒、洗发水、切碎/磨碎的奶酪、冷藏橙汁、男士剃须刀片、女士剃须刀片、牙膏和罐装汤。波特将高市场份额与成本领先战略联系在一起,成本领先战略是基于以低于竞争对手的价格进行竞争的想法。然而,顾客感知的质量——而不是低成本——应该是竞争战略的基础,因为它对长期竞争地位和盈利能力的重要性远远超过任何其他因素。所以,一个更好的选择是提供比竞争对手更好的质量。在大多数消费者市场中,寻求市场份额领导地位的企业应该努力通过在中端价格领域竞争来服务中产阶级;并提供比竞争对手更好的质量:价格略高,以表明质量的形象,并确保战略既有利可图,从长远来看是可持续的。然而,质量是一个消费者通常难以理解的复杂概念。因此,他们经常使用相对价格和品牌的声誉作为质量的象征。2008年,美国咖啡市场的零售额为37.8亿美元。市场上有五种咖啡:研磨咖啡、溶咖啡(即溶咖啡)、全豆咖啡、液体咖啡和调味咖啡。我们的分析重点是2008年占70%市场份额的咖啡粉。2008年,磨砂咖啡市场的领导者是福尔格品牌家族,市场份额为21.8%,紧随其后的是麦克斯韦品牌,市场份额为11.6%。包装大小从1.3到52盎司不等,10-13盎司的包装是最受欢迎的。因此,我们对这个包进行了集中的聚类分析。咖啡粉市场竞争激烈。2008年,它拥有450个品牌。利用层次聚类分析,我们检验了两个假设:(1)市场领导者可能在中端价格段竞争,(2)其单价可能高于最接近的竞争对手。采用美国2008年和2007年的零售销售数据,我们发现结果不支持我们的假设,即市场领导者将是中等价格部分的成员。相反,结果表明,市场领导者,Folgers旗舰品牌和亚军Maxwell House都是经济型部分的成员,尽管正如我们所假设的那样,Folgers的单价高于Maxwell House。这意味着Folgers和Maxwell House都遵循基于低价格而不是高质量的成本领先战略,并将咖啡作为一种商品来获得市场份额。这真是一个惊人的结果!在此之前的所有类似的9项研究中,没有一个市场领导者或亚军在经济领域竞争!星巴克的巨大成功毫无疑问地表明,消费者不再满足于把咖啡当作一种普通的饮料——而是一种特别的东西——一种值得品尝的东西,一种他们愿意为之支付高价的东西。最后,我们发现了业内五大战略集团。
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引用次数: 3
Examining Convergence Clubs in Chinese Provinces (1952-2017): New Findings from the Simplified Clustering Convergence Test 中国省际收敛俱乐部检验(1952-2017):简化聚类收敛检验的新发现
Pub Date : 2020-08-10 DOI: 10.22158/jepf.v6n3p90
Ming-Lu Wu
This paper empirically investigates the convergence clustering in 31 Chinese provinces regarding the popular and important economic indicator of GDP per capita over the period 1952-2017. Using the club convergence and clustering procedure of Phillips and Sul (2007) with necessary simplifications, a few provincial clusters are identified. It is clearly verified as expected that the Chinese provincial GDP per capita series contain significant nonlinear components. It is found that there are two or three convergence clubs depending on different starting years or initial conditions, and the clustering results are somewhat stable with respect to different starting years. The results can help local and central governments to select appropriate growth promotion strategies for different groups of provinces in general and, due to the evidence that GDP per capita in China heavily inclines to a few major provinces (such as Beijing, Shanghai, Tianjin, Jiangsu and Zhejiang), can also help provide useful information to relevant authorities to fight against the increasing income inequality across provinces in particular.
本文对1952-2017年中国31个省份的人均GDP这一重要经济指标的收敛聚类进行了实证研究。利用菲利普斯和苏(2007)的俱乐部收敛和聚类过程进行必要的简化,确定了几个省级集群。结果表明,中国各省人均GDP序列中存在显著的非线性成分。研究发现,在不同的起始年份或初始条件下,聚类结果存在两个或三个收敛俱乐部,并且对于不同的起始年份,聚类结果是比较稳定的。研究结果可以帮助地方和中央政府为不同的省份群体选择适当的促进增长战略,而且,由于有证据表明中国的人均GDP严重倾向于少数几个主要省份(如北京、上海、天津、江苏和浙江),研究结果还可以为相关部门提供有用的信息,以应对各省之间日益加剧的收入不平等。
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引用次数: 1
The Private Housing Market Cyclical Price Dynamics 私人住宅市场的周期性价格动态
Pub Date : 2020-05-30 DOI: 10.22158/jepf.v6n2p173
Sun Jingbo, HO, Kim Hin / David
Two types of heterogeneous investors (momentum and disposition) form a unique difference model to interpret housing price dynamics. Three parameters are crucial: auto-correlation, the rate of mean reversion and the contemporaneous adjustment towards long-term equilibrium price. For Singapore, we examine the dynamic structures that oscillate and/or diverge from equilibrium. Disposition investors predominate although the interaction between momentum and disposition investors acts as a key determinant of private housing price dynamics for a given time in a specific market. Key implication is that Singapore’s private housing market is low risk, offering stable returns owing to virtually no divergence even in the speculative 1990s. The best way to invest is to consider the momentum strategy and avoid the herd behavior for profit sustainability. For policy-makers, the Singapore private housing market is over-damped in the long run. Predominating disposition investors contribute to the market mechanism, which automatically adjusts private housing market prices. It is imperative to relax government intervention in Singapore’s private housing market to enhance its efficiency.
两类异质投资者(动量和配置)形成了独特的差异模型来解释房价动态。三个参数至关重要:自相关性、均值回归率和向长期均衡价格的同期调整。对于新加坡,我们研究了振荡和/或偏离平衡的动态结构。处置投资者占主导地位,尽管动量和处置投资者之间的相互作用是特定市场特定时间私人房价动态的关键决定因素。关键暗示是,新加坡私人房地产市场风险低,回报稳定,因为即使在投机盛行的上世纪90年代也几乎没有分化。最好的投资方式是考虑动量策略,避免羊群行为,以实现利润的可持续性。对于政策制定者来说,长期来看,新加坡私人住房市场受到了过度抑制。主导配置投资者为市场机制做出贡献,市场机制自动调节私人住宅市场价格。放松政府对新加坡私人住宅市场的干预,提高其效率是当务之急。
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引用次数: 0
Planet Mayday: COVID-19 and Global Warming 五月天星球:COVID-19和全球变暖
Pub Date : 2020-05-07 DOI: 10.22158/jepf.v6n2p123
J. Lane
Has COVID-19 changed the world forever? Is it the signal to treat Nature differently and mobilise effective policies against global warming? Well-known commentators on climate change argue thus, but this argument is wrong. COVID-19 is entirely different from global warming. And COVID-19 will ruin the states: How to pay for both lockdown and energy transformation?
COVID-19是否永远改变了世界?这是不是一个信号,让我们以不同的方式对待自然,并动员有效的政策来应对全球变暖?著名的气候变化评论员是这样认为的,但这种观点是错误的。COVID-19与全球变暖完全不同。COVID-19将摧毁美国:如何支付封锁和能源转型的费用?
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引用次数: 0
Asymmetric Shocks Patterns in the Central African Economic and Monetary Community 中非经济和货币共同体的不对称冲击模式
Pub Date : 2020-03-30 DOI: 10.22158/jepf.v6n2p56
Hongbing Ouyang, Laetitia P. Sokeng Dongfack
Assessing the economic efficiency of countries’ participation to a currency union has become a relevant topic since the introduction of the Optimum Currency Area (OCA) theory by Mundell (1961). This paper attempts to evaluate the performance of the Central African Economic and Monetary Community (CAEMC) as a currency union in the context of exposure to asymmetric shocks. We first identify structural macroeconomic shocks within the region using the Blanchard and Quah Method. We find that aggregate demand shocks fluctuations display more symmetric patterns than those of aggregate supply shocks. Chad is the apparent outlier, as it is the only economy in the monetary union to experience negative supply shocks. This suggests that the loss of monetary sovereignty might result in significant adjustment costs.
自蒙代尔(1961)提出最优货币区(OCA)理论以来,评估各国参与货币联盟的经济效率已成为一个相关话题。本文试图评估中非经济与货币共同体(CAEMC)作为一个货币联盟在面对不对称冲击的背景下的表现。我们首先使用Blanchard和Quah方法识别该地区的结构性宏观经济冲击。我们发现,总需求冲击的波动模式比总供给冲击的波动模式更对称。乍得显然是一个例外,因为它是货币联盟中唯一一个经历负面供应冲击的经济体。这表明,货币主权的丧失可能导致巨大的调整成本。
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引用次数: 0
Youth Social, Emotional, and Behavioral Problems in the ABCD Study: Minorities' Diminished Returns of Family Income. ABCD 研究中的青少年社会、情感和行为问题:少数民族的家庭收入回报减少。
Pub Date : 2020-01-01 Epub Date: 2020-10-10 DOI: 10.22158/jepf.v6n4p1
Shervin Assari

Background: To investigate ethnic differences in the protective effects of family income against youth social, emotional, and behavioral problems in the US. As proposed by the Marginalization-related Diminished Returns (MDRs), family income may generate fewer tangible outcomes for ethnic minority compared to NHW families. Our existing knowledge is minimal about diminished returns of family income on parental reports of youth social, emotional, and behavioral outcomes.

Aim: To compare ethnic groups for the effects of family income on parental reports of youth social, emotional, and behavioral problems.

Materials and methods: In this cross-sectional study, data from wave 1 of the Adolescent Brain Cognitive Development (ABCD) study were included. The ABCD, an ongoing national cohort of American youth brain development, included 10,762 American youth between ages 8 and 11 years old. The independent variable was family income. The primary outcomes were 1) anxious and depressed mood, 2) withdrawn and depressed affect, 3) somatic complaints, 4) social and interpersonal problems, 5) thought problems, 6) rule-breaking behaviors, 7) attention problems, and 8) violent and aggressive behaviors. These outcomes were generated based on parent-reported behavioral problems measured using the Child Behavior Checklist (CBCL).

Results: Overall, high family income was associated with lower levels of parental reports of youth social, emotional, and behavioral problems across all domains (p <0.05 for all beta coefficients across multivariable regression models). Ethnicity showed statistically significant interactions with family income on youth fewer social, emotional, and behavioral problems (all domains), net of all confounders (p <0.05 for all beta coefficients that reflected interaction terms across multivariable regression models), indicating smaller tangible gains from their family income for NHB and HW compared to NHW youth.

Conclusion: The protective effects of family income against behavioral problems are systematically diminished for HW and NHB youth compared to NHW youth. To minimize the ethnic gap in youth social, behavioral, and emotional problems, diminished returns of family income should be addressed. There is a need for programs and interventions that equalize not only SES but also the marginal returns of SES for ethnic groups. Such efforts require addressing structural and societal barriers that hinder HW and NHB families from translating their SES resources into tangible outcomes. There is a need for studies that can minimize MDRs for NHB and HW families. Thus, SES can similarly secure tangible outcomes in the presence of SES resources.

背景:调查美国家庭收入对青少年社会、情感和行为问题的保护作用的种族差异。正如边缘化相关收益递减理论(MDRs)所提出的,与非正常收入家庭相比,少数族裔家庭的家庭收入可能会产生较少的实际效果。关于家庭收入对父母报告青少年社会、情感和行为结果的收益递减,我们现有的知识很少。目的:比较不同族裔群体的家庭收入对父母报告青少年社会、情感和行为问题的影响:在这项横断面研究中,纳入了青少年大脑认知发展(ABCD)研究第一阶段的数据。ABCD是一项正在进行中的美国青少年大脑发育全国队列研究,包括10762名8至11岁的美国青少年。自变量为家庭收入。主要结果包括:1)焦虑和抑郁情绪;2)孤僻和抑郁情感;3)躯体不适;4)社交和人际关系问题;5)思维问题;6)破坏规则行为;7)注意力问题;8)暴力和攻击行为。这些结果是根据家长报告的行为问题(使用儿童行为检查表(CBCL)进行测量)得出的:结果:总体而言,高家庭收入与家长报告的青少年社会、情感和行为问题在所有领域的较低水平相关(p 结论:高家庭收入对行为问题的保护作用与家长报告的青少年社会、情感和行为问题在所有领域的较低水平相关:与非正常家庭收入青少年相比,家庭收入对非正常家庭收入青少年行为问题的保护作用明显减弱。为了尽量缩小青少年在社会、行为和情感问题上的种族差距,应解决家庭收入回报减少的问题。有必要制定一些计划和干预措施,使各族裔群体不仅在社会经济地位方面,而且在社会经济地位的边际收益方面实现平等。这些努力需要解决结构性和社会性障碍,这些障碍阻碍了 HW 和 NHB 家庭将其 SES 资源转化为实际成果。有必要开展研究,尽量减少非华裔和华裔家庭的边际回报。因此,在有社会经济资源的情况下,社会经济地位同样可以确保取得切实成果。
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引用次数: 0
Neighborhood Poverty and Amygdala Response to Negative Face. 邻里贫困与杏仁核对消极面孔的反应。
Pub Date : 2020-01-01 Epub Date: 2020-11-25 DOI: 10.22158/jepf.v6n4p67
Shervin Assari

Introduction: Considerable research has established a link between socioeconomic status (SES) and brain function. While studies have shown a link between poverty status and amygdala response to negative stimuli, a paucity of knowledge exists on whether neighborhood poverty is also independently associated with amygdala hyperactive response to negative stimuli.

Purpose: Using functional brain imaging data, this study tested the association between neighborhood SES and the amygdala's response to negative stimuli. Considering race as a sociological rather than a biological construct, we also explored racial heterogeneity in this association between non-Hispanic Black and non-Hispanic White youth.

Methods: We borrowed the functional Magnetic Resonance Imaging (fMRI) data of the Adolescent Brain Cognitive Development (ABCD) study. The sample was 2,490 nine to ten year old non-Hispanic Black and non-Hispanic White adolescents. The independent variable was neighborhood income which was treated as a continuous measure. The primary outcomes were the right and left amygdala response to negative face during an N-Back task. Age, sex, race, marital status, and family SES were the covariates. To analyze the data, we used linear regression models.

Results: Low neighborhood income was independently associated with a higher level of amygdala response to negative face. Similar results were seen for the right and left amygdala. These effects were significant net of race, age, sex, marital status, and family SES. An association between low neighborhood SES and higher left but not right amygdala response to negative face could be observed for non-Hispanic Black youth. No association between neighborhood SES and left or right amygdala response to negative face could be observed for non-Hispanic White youth.

Conclusions: For American youth, particularly non-Hispanic Black youth, living in a poor neighborhood predicts the left amygdala reaction to negative face. This result suggested that Black youth who live in poor neighborhoods are at a high risk of poor emotion regulation. This finding has implications for policy making to reduce inequalities in undesired behavioral and emotional outcomes. Policy solutions to health inequalities should address inequalities in neighborhood SES.

大量研究已经建立了社会经济地位(SES)和大脑功能之间的联系。虽然研究表明贫困状况与杏仁核对消极刺激的反应之间存在联系,但关于社区贫困是否也与杏仁核对消极刺激的过度活跃反应独立相关的知识缺乏。目的:利用功能性脑成像数据,本研究测试了邻里SES与杏仁核对负面刺激的反应之间的关系。考虑到种族是一种社会学而非生物学结构,我们还探讨了非西班牙裔黑人和非西班牙裔白人青年之间的种族异质性。方法:借用青少年大脑认知发展(ABCD)研究的功能磁共振成像(fMRI)数据。样本是2490名9到10岁的非西班牙裔黑人和非西班牙裔白人青少年。自变量为邻里收入,作为一个连续的衡量标准。主要结果是在N-Back任务中左右杏仁核对消极面孔的反应。协变量为年龄、性别、种族、婚姻状况和家庭经济地位。为了分析数据,我们使用线性回归模型。结果:低邻里收入与较高水平的消极面孔杏仁核反应独立相关。左右杏仁核也出现了类似的结果。这些影响在种族、年龄、性别、婚姻状况和家庭经济地位的影响下是显著的。在非西班牙裔黑人青年中,较低的社会经济地位与较高的左杏仁核而非右杏仁核对负面面孔的反应之间存在关联。在非西班牙裔白人青年中,社会经济地位与左杏仁核或右杏仁核对消极面孔的反应没有关联。结论:对于美国青年,特别是非西班牙裔黑人青年,生活在贫困社区预示着左杏仁核对负面面孔的反应。这一结果表明,生活在贫困社区的黑人青年情绪调节能力差的风险很高。这一发现对制定政策以减少不受欢迎的行为和情感结果的不平等具有启示意义。保健不平等问题的政策解决办法应解决社区社会经济地位不平等问题。
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引用次数: 2
The Impact of the Application of International Accounting Standard 34 (IAS 34) on the Industrial Public Shareholding Companies’ Sector in Jordan 国际会计准则第34号(IAS 34)的应用对约旦工业公共持股公司的影响
Pub Date : 2019-11-08 DOI: 10.22158/jepf.v5n4p404
Maen Yousef Khalaf Hijazin, Saeed Mikhled Ahmad Al-naimat
This study aims at identifying the extent to which IAS 34 (Interim financial reporting) is applied in the Jordanian public shareholding companies, along with highlighting the impact of its application on individual investors at these companies. Study population consists of all Jordanian public shareholding industrial companies (45 companies) listed at Amman Stock Exchange. Due to the large number of the study population, preparers of financial statements (employees of companies), and individual investors, we have selected a simple random sample. The total number of preparers of financial statements (employees), and individual investors were (500) individuals who were selected for the sample. The results showed that all companies are committed to issue and publish interim financial reports within the period specified for that purpose. There is a statistically significant relationship between the variables relevant to the company including (the firm's nature, profitability, and age) and the compliance with issuing the reports and the information content of the financial statements. Moreover there are statistically significant differences in the extent to which IAS 34 is applied in the Jordanian public shareholding companies. These differences arise due to the personal and occupational characteristics of the preparers of financial statements (gender, age, qualification, position, and experience).
本研究旨在确定国际会计准则第34号(中期财务报告)在约旦上市公司的应用程度,同时强调其应用对这些公司的个人投资者的影响。研究对象包括在安曼证券交易所上市的所有约旦公共控股工业公司(45家公司)。由于研究人数众多,财务报表编制者(公司员工)和个人投资者,我们选择了一个简单的随机样本。财务报表编制者(雇员)和个人投资者的总数为500人,他们被选为样本。结果显示,所有公司都承诺在为此目的指定的期间内发布和公布中期财务报告。与公司相关的变量包括(公司的性质、盈利能力和年龄)与发布报告的合规性和财务报表的信息内容之间存在统计学上显著的关系。此外,《国际会计准则第34号》在约旦上市公司中的适用程度在统计上存在显著差异。这些差异是由于财务报表编制者的个人和职业特征(性别、年龄、资格、职位和经验)造成的。
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Journal of economics and public finance
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