风险投资的风险成本转化绩效评价模型

风险投资的风险成本效用是风险成本可被转化为预期效用收益。风险投资的不同委托代理关系类型是风险企业的风险成本转化为预期效用收益的途径，风险投资的风险成本转化绩效的评价指标是风险代理效率，风险代理效率模型可反映风险投资的风险成本转化为预期效用收益的绩效水平。绩效改善途径是促进不同风险成本的演化、降低风险代理成本、建立资本市场以及委托人和代理人市场。     

中国大学MOOC商业模式的转型——基于美国研究型大学的实践审思

本研究基于远程教育经济学中的"规模-质量-效益"模型,分析了当前大学MOOC商业运作存在"需求的不稳定性、质量的不可控性、合作的不确定性"等结构性风险,借鉴美国研究型大学通过增值服务以拓展收入来源、成本分担以降低运营风险、收益共享以强化可持续发展的创新实践,提出推进中国大学MOOC商业模式转型要强化MOOC与传统课程的混合搭配、要广泛寻求大学体系外部的市场运营机制、要注重提供基于用户体验的个性化服务、运营要兼顾公益性与盈利性的平衡.     

治理我国会计造假行为的法律与制度探析

在目前我国相关法律、制度及体制背景下,会计造假的低廉成本与高额收益导致了会计造假动因到行为的转换.本文在此基点上,就如何加大取得会计造假风险收益的难度,缩小风险收益的空间,大幅度提高会计造假的风险成本和机会成本,从法律、制度角度,在三个问题上提出了改进意见.     

企业融资结构决策方法研究

融资结构是企业融资决策的核心问题。企业融资结构受多种因素影响。衡量企业资本结构的方法通常有比较资金成本法、权益资本利润率法和每股收益分析法。这些方法不能全面反映负债融资的收益与风险。本将资金成本、风险价值及杠杆收益综合考虑，提出了M—V准则分析法，旨在使融资结构决策方法更为科学合理。     

理性看待纳税筹划

加入WTO后，国内企业和国外企业将在同一平台竞争，国内企业要想获得竞争优势，必须降低企业成本。各种税金作为企业成本的一个重要构成部分。如何通过纳税筹划来减轻税负，实现企业价值最大化，已经引起越来越多的国内企业的关注．但是，许多企业仅看到了纳税筹划可以为企业带来收益，却忽视了纳税筹划的风险和成本。这对企业实现自己的财务目标是不利的，必须理性看待纳税筹划。     

中小企业财务风险管理控制的对策探讨

企业财务活动中存在的风险和收益是成一定比例关系的,即高收益面临着高风险.因此,中小企业只有切实加强财务的风险管理控制,才能提高经济效益,才能够以合理的控制成本达到最佳的内部控制效果.     

企业研究开发活动中的风险防范

企业的研究开发活动是企业创新的重要环节和主要形式,但其中蕴涵着巨大的风险。管理者必须对研发活动中的风险有清醒的认识,防范和控制风险,使企业既有创新活力,又能在较低的风险水平上以较低的成本实现创新收益。     

浅析BtoC电子商务的顾客满意度

随着电子商务的不断发展,"电子商务顾客满意度"成为企业在竞争激烈的市场中能否生存和发展的主要因素.文章从菲利普.科特勒的"顾客让渡价值"理论基础上概括了BtoC电子商务顾客满意度的内容.并分析了顾客满意度包括的顾客总价值和顾客总成本的内容,其中顾客总价值包括服务价值、自主价值、便捷价值、沟通价值、娱乐价值、商品价值;顾客总成本包括时间成本、货币成本、风险成本、精神成本、机会成本、构成了电子商务顾客满意度的评价指标.     

高等教育个人投资风险与消解

个人对高等教育投资的风险表现在教育过度风险、专业风险、就业风险、预期收益风险和主体风险。文章从教育和消费的取舍关系、博弈论和成本收益三个角度对高等教育个人投资的风险进行原因分析,从而得出高等教育个人投资风险的消解对策。     

电子商务环境下企业战略成本管理浅析

作为未来最主要的商务模式,电子商务改变了传统商业环境,企业要在这种改变中立于不败之地,必须进行战略成本管理.本文试从电子商务对企业及商业环境的影响着手,分析电子商务给企业带来的成本竞争优势,进而论述了电子商务环境下企业的战略成本管理,为战略成本管理的成功实现提供了途径和方法.     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.     

Improvement of one-cycle controller by use of proportional integral differential controller

1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec…     

库克斯顿城堡

城堡, 是欧洲典型的建筑之一, 每个城堡都有一个美丽的传说或是一段历史。从本期开始, 我们将推出“城堡之旅”, 带各位读者去浏览、观赏欧洲各地的城堡, 开始一段文化与历史的旅途!     

胡主席在印度,我却在中国

Today, Sunday morning, I sit thinking and typing at my computer. My thoughts are in my homeland, India and my body is in China. The body is here and mind there for a good reason. Mr. Hu is president and I am resident and both are in each other's countries (what a difference the absence of one small letter makes!). Mr. Hu will return in a few days and I will stay on longer.