陈云与西北财经办事处

陈云在西北财经办事处的实践贡献是多方面的,但其最突出的贡献在于:号召“发展生产,增加财富”,使边区经济完全实现了自给;深入调查研究,有效解决了食盐走私出口问题;倾注全力,扭转了1943年的金融波动和物价飞涨;重视政治工作,亲抓业务干部的培养和教育;指导编印《经济消息》,为中央正确决策经济方针建言献策。陈云主持西北财办工作时间虽不长,但形成了许多弥足珍贵的思想观点:用发展生产的办法解决财政困难,夺取革命胜利;强调用经济手段,按经济规律解决经济问题;理顺财经工作的一系列关系,排列顺序,分清轻重缓急;强调财经干部要有高度的历史责任感和主人翁精神。这些思想观点,成为毛泽东思想经济理论的组成部分,并在新中国经济建设中发挥了重要指导作用,对今天发展社会主义市场经济仍然具有借鉴意义。     

Establishing the structure of reality for an industry: model and anti-model arguments as advocacy in Nike's crisis communication

This study illustrates the potential role of model and anti-model arguments in organizational crisis communication. Specifically, model and anti-model arguments are described as a strategy for moving the focus of a crisis from an organization to its industry. Model arguments enable organizations to establish their corrective action as industry standards that merit imitation. Conversely, organizations can set minimum standards for their industries with anti-model arguments. Phil Knight's May 12, 1998, speech announcing Nike's new initiatives in global manufacturing is analyzed as a case study. The essay concludes that model and anti-model arguments can suspend criticism of the organization, create the foundation for a return to industry prominence by the organization, and establish proposed new industry standards that are favorable to the organization.     

奥林匹克运动实践中的危机倾向

现代奥林匹克运动在取得巨大成就的同时，也面临许多难以解决的问题，潜伏着严重的危机，主要是：政治干扰，民族问题，由于职业选手参赛而引发的信仰危机和参赛条件的不平等，商业化与奥林匹克理想的矛盾，商业化加大地区间体育发展的差距及其对奥运会正常赛事的干预。     

关于构建电子商务个人信用体系的探讨

本文分析了电子商务个人信用体系的特点及其在社会信用体系中的地位，对网络个人信用系统的工作流程进行了简要评述，并对我国电子商务个人信用体系的建设提出了几点建议。     

论县域金融生态环境建设

县域经济要实现长期的、平稳的发展要依靠金融的发展，而金融的发展必须要有一个良好的金融生态环境。所以，一个良好的县域金融生态环境对我国社会主义建设至关重要，本文分析了县域金融生态环境建设中存在的问题，并对如何建设好县域金融生态环境提出了建议。     

Shareholder returns and the exploration-exploitation dilemma: R&D announcements by biotechnology firms

We explore a financial returns dimension of the exploration-exploitation dilemma. Using 1277 R&D announcements by 178 listed bio-pharmaceutical firms, we examine whether investors are myopic along the continuum of exploration (patenting and preclinical trials) to exploitation (human clinical trials and NDA). We find that investors respond positively at every stage, but there are differences between small and large firms. For small firms exploration is favored, provided it is focused. For large firms, there is value in both exploration and exploitation. Projects which are part of an alliance are no more likely to generate abnormal returns. Policy implications are discussed.     

地方政府债券信用风险与发行限额研究——基于Credit Metrics模型的分析

本文借鉴商业银行经济资本的管理思路,将地方政府的可偿债财政收入和可出售资产作为覆盖风险的“资本”。选取2014年12月31日合肥市18只未到期中期城投债为样本,基于CreditMetrics模型,利用银行间债券市场的国债利率和信用风险溢价调整远期贴现率,采用国内评级机构提供的信用风险转移矩阵计算单只城投债的VaR,引入Copula函数估计相关系数矩阵,并通过MonteCarlo模拟得到城投债组合的VaR,最后结合合肥市财政收入和政府资产的相关数据,确定合肥市地方债券的发行限额。     

A multicultural study of biometric privacy concerns in a fire ground accountability crisis response system

Biometric technology is rapidly gaining popularity as an access control mechanism in the workplace. In some instances, systems relying on biometric technology for access control have not been well received by employees. One potential reason for resistance may be perceived privacy issues associated with organizational collection and use of biometric data. This research draws on previous organizational information handling and procedural fairness literature to frame and examine these underlying privacy issues. Perceived accountability, perceived vulnerability, and distrust were distilled from the previous literature as the primary dimensions of employee privacy concerns related to biometric technology. This study assesses the effects of these privacy concerns, how they vary based on the cultural influences of Anglos and Hispanics.Fire ground accountability is a critical management objective in the firefighting domain. In multi-unit or multi-agency crisis response scenarios, the on-scene incident commander tracks and accounts for each first responder. This research designed and deployed a new fire ground accountability system that tracked firefighters through finger pattern-based biometric logins to their assigned positions on the firefighting apparatus. An instrument measuring level of privacy concern on three underlying dimensions and demographic data was developed, validated and administered in a quasi-experimental field study. A pre-test–post-test survey methodology was employed to detect potential differences in privacy concerns as familiarity with the system increased. The study shows that Anglo and Hispanic subjects frame privacy issues differently associated with use of biometric technology in a fire ground accountability system. Finally, the study showed that some privacy concerns such as distrust and perceived vulnerability can be alleviated through system use with changes in post-use privacy concerns moderated by ethnic affiliation.     

论我国成人高等教育系统互通机制的构建——兼谈学分制改革和综合性高等教育学历资格框架体系的建立

本文系统梳理了以高等职业院校教育、成人高等院校教育、网络远程高等教育、高等教育自学考试为主要形式的我国成人高等教育大系统所存在的体制不畅等问题,指出解决问题的关键在于实施完全的学分制改革和建立综合性高等教育学历资格框架体系。针对学分制等体制的现状,作者又进一步给出了实施学分制改革和建立综合性高等教育学历资格框架体系的具体建议。     

公允价值计量在我国银行业中的运用探究

在2008年全球性金融危机的背景下,公允价值计量属性再度成为理论界与实务界关注的焦点。新企业会计准则中有关金融会计准则的颁布与实施对增强我国银行业财务报告的质量和透明度起到了积极的促进作用,但是采用公允价值计量属性,必将对习惯采用历史成本计量属性的银行的财务状况和经营成果带来相当大的影响,同时也给银行的风险管理理念、风险控制技术以及风险管理能力提出新的挑战。文章针对公允价值计量在我国银行业中的运用进行了相关探究。