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.     

Spread or Sacrifice: Dilemma for Lighting Policies

ABSTRACT

Light sensitive objects will fade on display. Collection managers and curators face the dilemma whether to spread fading over several similar objects or sacrifice one. This paper describes an experiment in which participants were asked how they would want to pass on a collection of seventeenth century hand-coloured maps to coming generations. Results show that while colour changes are hardly visible, both public and professionals do not perceive them as damage and prefer to spread fading. Once fading becomes clearly visible in all maps, the preference shifts to sacrificing one map. The tipping point lies around five just noticeable changes. This information can be used when selecting objects for exhibition. The outcome also implies it would be prudent to assess the degree of fading of much exhibited objects and consider whether and when to choose for a sacrifice strategy.     

Lighting the Shroud of Turin for Exhibition in 2015

ABSTRACT

Lighting a cultural heritage artifact requires balancing visual perception with preventive conservation, by providing the best lighting (in terms of spectral distribution and quantity) to enable the viewer to appreciate details and color, while limiting photo-induced degradation. The paper outlines the methodology applied by a multi-disciplinary team while lighting the Shroud of Turin at its last public exhibition in 2015. The methodology considered the special requirements of the Shroud, including exposure to ultraviolet light, while providing appropriate display conditions that would meet audience expectations. The desired appearance (readability of the body image and color) was defined with the help of Shroud researchers and confirmed by subjective tests, while appropriate light levels for preservation were set in agreement with standard requirements and using knowledge of the degradation of linen in visible and UV light. The installation provided a controlled environment and a managed visitor route to the Shroud, assuring excellent perception of both details and color, with the lowest illuminance level about 15?lx.     

基于LDA主题模型的学术谱系内知识传承研究——以谈家桢为核心的遗传学学术谱系为例

[目的/意义]学术谱系以知识传承的方式助推科学发展。研究知识传承特征,探索学术谱系传承模式及其学术产出影响效能,为探索人才成长规律及人才政策制定提供参考。[方法/过程]基于LDA主题模型,以遗传学领域谈家桢为核心的学术谱系成员发表的期刊文献为研究对象,对该谱系成员的研究主题进行抽取,借鉴生物学"遗传"与"变异"的概念,根据主题相似度将谱系成员划分为"遗传学者"变异学者"和"非遗传非变异学者",并对三种学者的学术绩效进行分析。[结果/结论]分析结果表明,谈家桢学术谱系内"遗传学者"和"变异学者"的学术绩效相对较高;"非遗传非变异学者"的数量占比最多,但学术绩效相对较低;"遗传学者"与"变异学者"在不同主题下的分布具有明显差异。     

社交媒体用户转移行为影响因素模型及实证研究

[目的/意义]探究社交媒体用户转移行为的影响因素,拓宽社交媒体用户行为的研究范围,以期为相关理论研究提供参考,并对社交媒体运营商提高服务质量、增加用户粘性提供借鉴。[方法/过程]基于期望确认理论、沉浸理论以及信息系统成功模型构建理论模型,重点关注社交媒体系统质量、信息质量、服务质量、沉浸体验以及用户社交媒体使用满意度是否会以及会在多大程度上影响用户转移行为。通过问卷调查法获得数据,利用SPSS和AMOS分析软件进行数据的分析和假设的验证。[结果/结论]通过分析可知社交媒体系统质量、信息质量、服务质量以及沉浸体验对用户满意度具有正向影响,而用户满意度负向影响转移行为。     

基于DEMATEL模型的我国政府信息资源跨部门共享的关键影响因素研究

[目的/意义] 新时代下,跨部门的信息资源共享已经成为加快政府职能转变,提高政府服务效率和透明度的重要事业。明确目前政府信息资源共享有效实施的关键因素,无论对于政府准确把脉行动方向还是学界聚焦政府信息共享的根源性问题都有着重要的意义。[方法/过程] 通过综合集成法梳理出近年来被学界所关注的8个维度的政府信息资源共享影响因素,通过复杂系统DEMATEL模型,构建政府信息资源共享影响因素的关系矩阵。[结果/结论] 经测算,本研究发现11个影响政府信息资源共享实施的关键因素,这些关键因素主要集中在法规政策与标准维度、体制维度、机制维度和技术维度上。     

公共图书馆转型背景下的噪音问题——基于微博的调查

文章以用户在微博上发表的对公共图书馆噪音的看法为数据来源,使用内容分析和情感分析方法研究用户对噪音的认知,分析噪音的来源。研究发现:用户对公共图书馆的噪音问题表示关注和不满;大城市公共图书馆被用户提及最多;用户认为安静才是公共图书馆的应有之义;在用户认为的噪音来源中,用户因素远高于其他因素,最主要的噪音源是少年儿童吵闹。对策包括:转变用户对公共图书馆严肃安静的刻板印象;依据用户需求合理规划空间;改进馆内管理工作。     

关于学习控制的定量分析

本文根据著名教育技术学家瑞奇鲁斯 (C .M .Reigeluth)的影响学习控制的主要因素 ,将其进行量化处理 ,并设计出相应的计算公式 ,然后根据学习控制定量分析调查结果 ,计算学习控制的量化数据 ,利用定量分析的方法 ,指导教师制定和实施相应的教学策略。     

广西北部湾经济区财税政策效应的实证研究

通过分析广西北部湾经济区2000-2012年的统计数据,采用IS-LM模型对北部湾经济区的财税政策效应进行实证分析,发现存在财税政策较为固定单一等问题,应继续加强经济区政府部门体制改革及创新;继续加大对北部湾经济区的转移支付力度;积极推动适当调整税收制度的相关工作。     

Teaching skills of student teachers: Calibration of an evaluation instrument and its value in predicting student academic engagement

Student teachers are expected to develop their teaching skills sooner and more rapidly. However, a sound evaluation instrument that can be used to diagnose and monitor the skilfulness level to aid formative assessment of student teachers is still limited. This article is aimed to calibrate and validate a teaching skill evaluation instrument for use in secondary education. A total of 264 student teachers in the Netherlands participated in the study. Rasch and multilevel analyses were used. Results suggest that the evaluation instrument meets the restrictive assumptions of the Rasch model and has predictive value for academic engagement. This adds validation evidence and justifies the calibration of the evaluation instrument to be used for monitoring the development of teacher's teaching skills.