关于上市公司财务预警机制的思考

目前,我国上市公司的信息披露尚欠规范,给证券市场的正常运作带来诸多不利影响,这也使得公司财务风险更加突出.上市公司很有必要保持警惕,建立适合于企业本身的财务预警系统,设计出相应的财务预警模型.     

Managing Uncertainty for Preventive Conservation

ABSTRACT

This paper examines how conservators engage with uncertainty when creating preventive conservation strategies. It argues that by recognising contexts in which uncertainty will be encountered conservators can develop effective management strategies. A typology of uncertainty explores a range of categories of uncertainty, their experience in preventive conservation and identifies distinct approaches to manage them. Managing uncertainty may include acts of defining its parameters, exposing and resolving through communication or protecting from with contingency. Whatever approach is adopted it must be accepted that uncertainty cannot be avoided. It is important therefore to aim to live well with uncertainty and the paper advocates for preventive conservation applications of strategies recommended in health care for patients with life-threatening illnesses. These strategies include working on things that can be controlled, goal setting, acceptance and factoring in emotions. The ability to identify contexts in which uncertainty is inbuilt should trigger those concerned with preventive conservation to activate strategies developed for managing and living well with uncertainty.     

基于自引网络和主路径分析的论文主题创新实证研究

[目的/意义]探讨如何从大量论文中快速发现相关论文,研究论文主题创新的方法,为研究者阅读和利用期刊论文提供参考。[方法/过程]在对论文主题创新和自引网络概念界定的基础上,提出研究论文主题创新的思路、方法和工具。以美国印第安纳大学在图书情报学领域的论文为例进行实证研究。[结果/结论]利用主路径分析可以快速从自引网络中发现由于引用而产生联系的论文,在此基础上可以进行主题创新分析。     

Reinventing the public value of libraries

ABSTRACT

Libraries worldwide have had to re-think their purpose and adapt to changing community needs and expectations. They are no longer simply repositories for old books. Rather, they are vital components of a community’s social and economic infrastructure that connects communities and fosters creativity and innovation. This paper explores the changing role of libraries—and public value organizations more broadly—in creating positive social, economic, and environmental outcomes for individuals and communities.     

基于扎根理论的上市公司竞争力影响因素研究

[目的/意义]"竞争力影响因素"作为竞争情报研究中的核心情报问题,成为众多学者的关注点。针对现有上市公司竞争力研究中分析对象多以年报中财务信息为主,忽略非财务信息的现象,尝试对年报披露的全部内容进行探索性分析,以期为竞争情报研究和实践提供理论指导。[方法/过程]以上市公司为例,运用扎根理论对36个样本的上市公司年报进行深度分析,通过开放式编码、主轴编码和选择性编码等过程提炼出与上市公司竞争力有关的概念和范畴。[结果/结论]建立以生产活动、外部环境、技术创新、要素管理、公司治理和核心竞争力认知为核心的上市公司竞争力影响因素PETEGP模型,各个因素与竞争力存在着时间效应,外部环境、技术创新、要素管理、公司治理和核心竞争力认知通过与生产活动的相互作用,共同影响上市公司竞争力。     

Quality,Innovation, and Financial Sustainability

Entrepreneurial, independent digital media sites arose in response to disruption in the journalism industry brought on by emerging technologies. This study explores this trend in Latin America from the perspective of audiences. Based on surveys of readers of entrepreneurial digital news sites in Guatemala and Nicaragua, this mixed-methods study offers a snapshot of who these readers are and what they are interested in. Results showed readers of the Guatemalan and Nicaraguan news sites valued equally quality journalism and innovation, but differed when it came to the importance they placed on the sites’ business models. This study also illuminated a new dimension of innovation, one from the readers’ perspective. While some respondents associated innovation with use of new technologies, in general readers defined innovation as unique (to the region) and alternative (to mainstream media) ways of doing journalism; their definition, unlike that of journalists, was not necessarily technologically driven.     

液压与气压传动教学改革的探索与实践

《液压与气压传动》课程是机械类各专业的一门重要技术基础课。几年来通过优化整合教学内容,充分利用以计算机技术为基础的现代教学媒体,对课程内容、教学手段及教学方法的改革进行了探索与实践,提高了教学质量,较好地完成了教学任务。     

群体性纠纷的示范诉讼解决机理与构造

在群体性纠纷解决过程中, 群意表达易被集体意旨所表征而成为公开文本, 但群体成员个体表意的隐藏文本并不能有效转化为合意而被吸纳其中、 并在最终影响群体司法正义的实现. 既有群体司法虽通过直觉法中的情理因素涵摄以及法庭的非社会化给予响应, 但也由此造成了群体性司法诉讼效率与共识达成的现代化之殇. 德国针对私人投资者建立的首个示范性诉讼立法实践表明: 通过示范诉讼契约吸纳当事人诉讼处分合意,可改善群体司法对每一个当事人的诉讼权保障程度; 通过诉讼退出制, 可协调无法达成 "集体意旨" 的少数当事人另行起诉; 灵活运用包括胜诉酬金制在内的起诉激励, 也在一定程度上纾解了群体性诉讼巨型化的困局.     

项目教学法在计算机应用基础教学中的应用探析

确保计算机应用基础教学效能得到有效发挥,已成为中职教育工作者关注的焦点。文章探讨项目教学法在计算机应用基础教学中的应用,指出教师要以学生兴趣为出发点,实现任务情境的创设;以实践探究为驱动点,注重学生技能的锻炼;以开放环境为切入点,倡导创新能力的培养。     

我国体育行政执法方式改革研究

新时代对体育强国和体育法治建设提出了新要求，行政执法作为体育强国建设的重要抓手也面临着方式革新的机遇和挑战。简政放权背景下，体育执法面临着“应不应该管、怎样管”的尴尬处境，广为体育行政执法主体运用的强制性执法手段极易加剧执法矛盾，执法的社会效果得不到保障。由于传统执法方式难以适应新时代体育市场监管的现实需要，革新体育行政执法方式就显得尤为必要。面对时代课题，应遵照由“形式优化”到“实质革新”的逻辑，并树立行政平衡、服务合作和正当程序的理念，从引入信用工具、推广非强制性执法和全程说理式执法3个方面推进改革，实现体育行政执法方式的精简化、多元化和法治化。