从学习型组织看集群风险的防范

试图从学习型组织的视角对集群风险防范进行分析,希望对集群的风险防范有所借鉴。     

企业在重组并购中的税务筹划

税务筹划是一门涉及法学、管理学、经济学三个领域的新兴的现代边缘学科,其根本目的就是帮助纳税人实现利益最大化,但是税务筹划又蕴涵着一定的风险。本文从企业财务活动的过程入手,分析了企业在重组并购中的税务筹划,并提出了防范风险的措施。     

保险机制介入国家助学贷款管理的探讨

国家助学贷款是我国政府为资助高等院校经济困难学生,顺利完成学业而建立的一项资助政策。这项政策已经资助了数百万学子完成学业。然而在过去的几年中,助学贷款的实施产生了许多如贷款拖欠率高、银行惜贷等问题,国家助学贷款还远远不能满足广大贫困生群体的需求。而将保险机制引入国家助学贷款管理,可以充分发挥保险的社会管理功能,从而实现国家助学贷款的顺利实施。     

一种上市企业风险披露量化方法

[目的/意义]以一种更完善的测度方法度量上市企业年报文本中披露的风险信息。[方法/过程]文章以百科词典为基础词库,最大限度地抽取出上市企业年报风险文本中的实体词,使用文本向量化的方法将实体词转化为风险向量,对企业年报风险文本中包含的风险信息进行度量,以信息含量值量化企业年报中所包含的特有风险信息。[结果/结论]通过对市场层面、行业层面的风险信息含量进行分析,得出不同行业或企业风险信息披露的水平。     

用户感知风险与网络信息搜寻行为关系的元分析

[目的/意义]既有文献中关于用户感知风险是否会影响网络信息搜寻行为的研究呈现了差异,传统的定性综述方法无法明确二者关系的整体效应以及可能的调节变量。[方法/过程]文章基于大量关于二者关系的实证研究结果,采用元分析方法对来自34篇文献的36个独立效应值进行了探讨(N=13837)。[结果/结论]结果表明整体效应上,用户感知风险与网络信息搜寻行为之间存在显著的轻度正相关关系(r=0.156)。调节效应中,信息类型和感知风险的测量方式都显著影响了二者的关系,而文化情境没有对元分析结果产生显著性影响,结果表明未来研究要加大对于信息类型和测量方式的关注以及思考二者结合的可能性。     

创新优势差异对科研团队创新过程风险的影响机制

科研团队具有跨区域、跨层次、多主体等特点,往往具有复杂性和不确定性,然而,以往研究成果对其风险识别存在缺口。从优势理论视角,揭示科研团队创新优势差异对创新过程风险的影响机制。采用扎根理论方法和探索性案例研究方法相结合方式,分析3个科研团队及其创新过程,提炼和识别其关键风险。研究结果表明:科研团队创新优势差异通过诱发个体参与风险、协同分工风险和目标互异风险,减弱创新协作与风险控制的效果。进一步而言,从个体角度看,个体参与风险体现在定位风险、行为风险、能力风险;从团队角度看,协同分工风险表现在成果分配风险、知识共享风险、成员关系风险;从组织角度看,目标互异风险体现在观念认同风险、任务复杂性风险、决策信息不对称风险。据此,从发挥个体优势和创新优势互补两方面给出创新管理的参考。     

新时代高校意识形态风险的样态与治理

近年来,算法推荐技术的出现改变了以往高校意识形态传播的格局,算法推荐内容的低俗化以及逐利性导致大学生情感错位与信仰失落,不断削弱高校主流意识形态的引领力。同时,我国正处于重要的历史交汇期,西方敌对势力不断调整意识形态的渗透策略,渗透方式从原本宣教式的强势灌输到弥散式的徐徐演进,表现为“学理化”渗透、“炒作式”渗透以及具象化渗透;渗透的内容从政治领域蔓延到经济、文化等多个领域。在制度层面,高校意识形态治理仍存在内容模糊、交叉不明等局限,亟需高校基于战略层面重视和落实意识形态治理工作,从理论阐释、价值引领、制度体系三个方面展开全面审视,并在治理过程中坚持党性与人民性相统一、主导性与包容性相统一、传承性与创新性相统一,从而做好意识形态治理这一项铸魂、固本工程,实现高校意识形态治理的现代化。     

Sport-specific musculoskeletal growth and postural control in female artistic gymnasts: a 12 month cohort study

Abstract

Female gymnasts have been evidenced to experience sport-specific growth, of which broad shoulders and narrow hips are common characteristics. In addition to being a central component of handstand performance, postural control mechanisms, including whole-body and lumbo-pelvic stability, have been identified as risk factors for overuse spinal pathology. The study aimed to develop a fundamental understanding of musculoskeletal growth and postural control responses of female artistic gymnasts in order to extend longitudinal insights into overuse spinal pathology risk. Whole-body anthropometric measures were collected for 12 competitive female gymnasts (age at recruitment: nine to 15 years) at three time points across a 12 month period. Musculoskeletal growth was partially defined as the rate of bicristal-to-biacromial breadth ratio development, and informed shoulder- and pelvis-dominant growth sub-groups. Kinematic and kinetic indicators of postural control were determined for a total of 700 handstand trials. The shoulder-dominant (gymnastics-specific) growth group was found to have significantly greater biomechanical risk for general stability (p < 0.001) than the pelvis-dominant group. Significantly greater lumbo-pelvic risk was demonstrated for the pelvis-dominant group (p < 0.001). Extended idiosyncratic examination of proportional sport-specific growth measures alongside multi-faceted risk monitoring was advocated for the effective development of future overuse pathology prevention protocols.     

Factor analysis and predictive validity of the Early Risks of Physical Abuse and Neglect Scale (ERPANS): A prospective study in Dutch public youth healthcare

Early detection of child abuse risk factors in families of new-born babies is an important task of the public youth health care system in the Netherlands. The Early Risks of Physical Abuse and Neglect Scale (ERPANS) was originally developed in Belgium as an observation scale for public child healthcare nurses. The present longitudinal study is an independent prospective validation of the ERPANS in a Dutch community sample (N = 1257) of families with a new-born. Results showed a commonality of underlying subsets of items belonging to the ‘Disturbed parent-child relationship’ and ‘Psychological problems’ factors, but the factor ‘Communication problems’ of the original ERPANS could not be replicated. We found that parental psychological problems were a significant predictor of family problems, including involvement of child protection authorities, at an average follow-up of 22 months. Parents who reported feeling unloved by their own parents were at higher risk of reports of serious concern to child protection authorities at 22 months after birth. These findings support the utility of at least a subset of the ERPANS items as a screening tool for child abuse risk in preventive public youth health care for new-born babies. Our research adds to a growing body of evidence which points to the importance of parental mental health problems and adverse childhood experiences as precursors to child abuse risk.     

基于人才培养的高校专业设置的风险管理研究

高等院校专业设置不当不仅使毕业生就业困难,造成学生和家庭的极大损失,而且影响高校教育改革,浪费投入的教学资源,并对和谐社会产生负面影响,影响社会经济发展。以高校专业设置的风险为研究对象,分析专业设置的风险因素和危害,研究如何运用有效手段控制与防范专业设置不当所带来的风险。