我国财务预警系统模型的构建

新的企业财务通则首次提出现代企业要建立健全财务预警机制,防范财务风险,这是新通则适应市场经济变化的表现,本文介绍了几种财务预警模型在我国企业的具体应用。     

国际金融中心成长的理论分析

国际金融中心成长的理论流派主要有规模经济学、区位经济学及金融产品流动性理论,其成长的动力机制就是回答由哪些力量来推动国际金融中心成长,这也是制定促进国际金融中心成长的政策必须要研究的问题。本文提出了国际金融中心成长的动力机制,认为国际金融中心成长的动力主要有两种拉力(科学技术、经济发展),三种推力(供给因素、历史因素和城市因素),以及地方政府公共政策的作用力。     

国防科研项目评审模型研究及其DSS设计

本文建立了国防科研项目评审的指标体系，并对项目管理中的评审模型进行了研究。据此，设计开发了国防科研项目实施计划管理的ＤＳＳ，给出ＤＳＳ的详细结构及其特点。     

关于《财务管理》案例教学的几点思考

财务管理教学中采用案例教学法能取得独特的教学效果。案例教学法运用得成功与否,取决于案例的选取与组织,教师组织、引导的水平和学生准备的程度等。     

解读远程教育哲学理论中对学习支持服务的界定

文章通过对远程教育的哲学理论分析,结合已有学习支持服务的界定,归纳影响界定的要素,根据我国的现状,提出规划建设“本土化”学习支持服务体系的建议,为我国远程教育学习支持服务体系规划、建设提供借鉴。     

金融创新与金融体制稳定性研究

随着经济全球化、金融国际化的进一步深入,金融创新突飞猛进。金融创新的发展直接加强了金融机构之间、金融市场之间、金融机构和金融市场之间的密切联系,同时,在不同程度上影响了中央银行、商业银行、金融市场及金融监管的行为,削弱了金融体系抵御局部风险的能力,整个金融体系的稳定性也随之降低。并且,金融创新又更加推动了以金融业务国际化、金融市场国际化、资本流动国际化为主要表现的金融国际化趋势,致使局部的金融风险更易转化为全局性的金融风险,影响了金融体制的稳定性。     

基于LASSO-LARS的上市公司财务危机预警模型研究

目前,我国企业面临较大的竞争压力与风险。财务风险是影响企业经营的重要因素,故企业需要建立财务危机预警机制,对未来可能发生的风险进行管理和控制。文章从沪深A股市场中选取共80家ST与非ST上市公司的财务指标数据作为样本,运用机器学习LASSO-LARS算法提取样本中的特别变量,并求得特别变量的系数,最终形成上市公司财务危机预警模型,为上市公司决策者提供决策方向。     

Librarians as Advocates of Social Media for Researchers: A Social Media Project Initiated by Linköping University Library,Sweden

ABSTRACT

Librarians at Linköping University help researchers keep abreast of developments in their fields and to increase the visibility of their work. Strategic, professional use of social media ought to be an essential part of a researcher's communication strategy. This article investigates the level of awareness of the professional use of social media among LiU researchers. The investigation showed that use of social media was not significant; however, a small number saw potential. The purpose of this article is threefold. The first purpose was to evaluate the potential of using social media as a tool for communicating research outside LiU. Second, the article presents a study in which views of LiU researchers on social media were ascertained via seminar discussions, informal feedback, and interviews. The study has a case study approach involving eight researchers. Third, the article covers how LiU Library created a web-based information package to support researchers in social media use.     

Patterns of Nonverbal Adaptation in Supportive Interactions

This study seeks initial evidence for the patterns of nonverbal adaptation predictive of emotional improvement after a troubles talk conversation. A total of 128 dyads composed of two unacquainted individuals engaged in a 5-minute conversation about a stressful event, and the nonverbal behaviors of both the supportive listener and discloser were coded for immediacy. We detected a general pattern of matching between interlocutors, which was positively associated with disclosers’ reported emotional improvement above and beyond listener immediacy. Importantly, we found primary support for a discloser-matching model whereby emotional improvement is a function of disclosers matching highly immediate listeners but no support for a listener-matching model whereby emotional improvement is a function of listeners matching disclosers to signal empathy.     

对当前国有企业任期经济责任审计的几点思考

企业法人的任期经济责任审计已成为国家审计的重要内容。这种审计的核心是评价被审计人的“经济责任”。在审计的实际工作中应注重思考和准确把握几个方面问题。