损失率及变质情形下可替代物品的EOQ模型

研究了损失率及变质情形下可替代物品的经济订货批量问题.在计划期内,若某一种易变质物品发生缺货,则可以被另一种易变质物品以一定的替代率代替补充,不同物品有不同的变质率,且短缺量部分拖后供给.以总利润最大为目标函数,建立了一个三阶供应链模型,得到了最优订购策略.证明了最优策略存在的唯一性,并分别给出了求解最优订购策略的算法,最后通过一个算例验证了算法的最优性.     

Transformational leadership: Its relationship to culture value dimensions

This study examines the relationships between overall transformational leadership, as well as its five aspects (challenging the process, inspiring a shared vision, enabling others to act, modeling the way and encouraging the hearth) as identified by Kouzes and Posner, and Hofstede's culture value dimensions by investigating the responses of Pakistani, Kazakh and Turkish business students. The evaluation of the responses indicates that a significant and negative relationship exists between the uncertainty avoidance culture value dimension and overall transformational leadership. Further analysis revealed that some aspects of transformational leadership are found to be common, whereas others are culture-specific. The transformational leadership aspects such as challenging the process and enabling others to act were not found to be related to any of the culture value dimensions. Inspiring a shared vision and modeling the way were significantly and negatively related to uncertainty avoidance while encouraging the hearth was positively related to power distance.     

存货计价方法选择的税收筹划

通过计算说明不同的存货计价方法对企业税收利益的影响,并针对我国目前的法律法规政策指出了企业在选择存货计价方法时的局限性及所需要考虑的因素,最后提出了后进先出法为我国目前形势下较为理想的存货计价方法。     

浅谈基于风险导向的存货内部控制

近年来,我国整体经济实力不断增强,我国在国际经济领域的影响力也逐步提升,但是会计舞弊案件频发。我国企业要想在国际舞台上生存,必须提高自身的风险管理水平,从企业内外部面临的风险出发,完善企业内部控制制度,从而降低企业面临风险时所遭受的损失。     

基于结构突变的质押融资业务的质押率实证研究——以中国东方丝绸市场交易所坯布动产为例

引入了非参数ICSS结构变点检测算法,以中国东方丝绸坯布市场为例,研究了存货质物商品市场的结构突变和流动性风险模型,并分析了结构突变、不同持有期、不同风险模型对存货质物的质押率的影响。研究发现:一是对存货质物进行风险度量时加入流动性风险可以更准确刻画商品市场的总风险,且流动性风险占总风险的比重与持有期限呈反比。二是考虑结构突变能更准确刻画市场风险和流动性风险,也能更准确地确定合理的动产质物的质押率。     

Predicting running away in girls who are victims of commercial sexual exploitation

Youth that are victims of commercial sexual exploitation of children (CSEC) have a host of clinical problems and often run away from home, residential care, and treatment, which complicates and limits treatment effectiveness. No research to date has attempted to predict running away in CSEC victims. The present study aimed to 1) characterize a clinically referred sample of girls who were victims of CSEC and compare them to other high-risk girls (i.e., girls who also have a history of trauma and running away, but deny CSEC); and 2) examine the utility of using the Youth Level of Service/Case Management Inventory (YLS/CMI) to predict future running away. Data were collected from de-identified charts of 80 girls (mean age = 15.38, SD = 1.3, 37.9% White, 52.5% CSEC victims) who were referred for psychological assessment by the Department of Child Services. Girls in the CSEC group were more likely to have experienced sexual abuse (χ² = 6.85, p = .009), an STI (χ² = 6.45, p = .01), a post-traumatic stress disorder diagnosis (χ² = 11.84, p = .001), and a substance use disorder diagnosis (χ² = 11.32, p = .001) than high-risk girls. Moderated regression results indicated that YLS/CMI scores significantly predicted future running away among the CSEC group (β = 0.23, SE = .06, p = .02), but not the high-risk group (β = −.008, SE = .11, p =.90). The YLS/CMI shows initial promise for predicting future running away in girls who are CSEC victims. Predicting running away can help identify those at risk for and prevent running away and improve treatment outcomes. We hope current findings stimulate future work in this area.     

新中国六十年体育口号变迁的思考

通过文献资料法、逻辑分析法等方法盘点新中国成立以来每个时代具有代表性的体育口号,分析这些体育口号产生的不同时代背景及传递的不同现实意义。反思这些体育口号的变迁意义,以此来展现新中国体育发展之路。     

基于商业信用的供应链库存决策问题——分类与研究方向

经典的库存模型总是假设购买者在收到所订购商品时必须立即缴付货款,然而实践中,供应商总是提供他们的客户一个确定的还款周期以增加其产品销售量,因此在库存决策中考虑商业信用的影响既是实用的也是必须的。通过对于该领域的大量文献进行回顾,将相关文献按照商业信用合同及研究主题进行了分类,并简述了代表性文章中的关键内容。最后结合已有的研究成果与库存管理的实际问题提出几个值得关注的研究方向。     

模糊需求与模糊提前期易逝品供应链渠道协调的数量折扣契约研究

对LR型模糊变量,基于可信性理论,给出了其期望值计算式。针对模糊市场需求及模糊生产提前期,考虑了由一个制造商和一个分销商组成的易逝品两级供应链系统,分别建立了无数量折扣分散决策与集中决策模型。构建了一类新的数量折扣形式,并研究了其在分散决策下如何制定数量折扣,改善供应链服务水平。     

The economic contribution of volunteerism toward the value of our cultural inventory

Scholars for centuries have been investigating and debating what determines the value of a good or service. However, the market has chosen to ignore what has been categorized as nonmarket transactions such as volunteerism. This paper will examine the economic contribution of volunteerism and its impact on our cultural inventory. Economic literature reveals three possible alternative methods to calculating the dollar figure for non-compensated volunteerism. They are Opportunity Cost Approach, Value-Added Approach, and Market Price Equivalency Model. Has cultural volunteerism contributed to cultural inventory by providing an expansion of our knowledge of the past and understanding the future?