农民工金融服务状况调查——以平顶山为例

随着市场经济的发展、工业化和城镇化进程的加快,有相当数量的农村人口走出黄土地,深入到城市社会经济生活中,成为城市建设的一支重要力量.而农民工的就业、生存、子女上学等问题也随之成为社会关注的热点.本文则是从金融服务的视角,通过对100位接受过专业技能培训的农民工和部分返乡创业农民工的随机调查,就农民工的金融服务状况和对策建议进行探讨.     

中国年

中国年,是一幅民俗的画卷朝天的锣鼓敲响了节日的喜庆,红彤彤的春联是新年里一道最动人的风景,新剪的窗花呵,它淋漓尽致地开成了春天的第一朵花儿,让我们在快乐中忘却了昔日的烦恼与忧伤。大红的灯笼,火红的日子,那是燃烧在隆冬的火苗,红灯笼随     

彝乡南涧

踏上滇西彝乡南涧的土地,我立即就被这儿火热的气候及更火热的民风俘虏了去. 因国家级小湾电站的开发,这片彝乡的县城正在建设中.新建的街道笔直宽敞,两旁及街中间都匠心独具地栽种着花草、绿化树,色彩浓烈的红、黄、紫色花配上浓绿的行道树,让旅途、工作、劳作辛劳的人们见了,目光为之一亮.     

我国私营企业融资倾向与民间借贷的形成

改革开放以来,由于市场经济的产品市场化改革与金融市场化改革的时间不同步,使得体制内的私营企业融资与体制外的民间融资体系并存,并成为互为搭档、相互促进的两个体系.这种二元金融体系的存在具有某种合理成分,对于私营企业的发展起到了某种促进作用,但是随着利率市场化改革的进展和市场经济体制改革的深入,私营企业的融资渠道必将转向正规的金融机构,民间借贷作为某种合理性的存在也必将被纳入正规的金融体系.     

真情 真心 真爱——太平人寿北京分公司客服活动侧记

中秋月圆夜,北京,国家图书馆嘉言堂。暮色下的剧场散发着浓浓的节日气氛,门口是喜气洋洋的红灯笼,迎面走来的是笑容可掬的职场丽人,随处听到的是热情的问候和开怀的笑声。剧场里,白发苍苍的老者慈祥微笑,顽皮可爱的幼童欢娱跳跃,情侣在低声细语,老朋友正愉快地交谈。     

多重因素考验我国经济

2008年,我国经济受到了多重因素的考验.如果处理不好,我国经济的持续发展就会受到较大影响. 首先是生产成本的上升和物价指数的持续走高.随着油价飙升至每桶110美元,这轮由食品主导的物价指数上涨有向生产资料扩散的趋势,石油作为企业生产资料的组成部分,它的最大问题就是不可控.     

我国网上银行业务发展的现状与完善对策

网上银行的出现,使得客户能方便地利用个人计算机通过互联网获得银行的各项服务.对于银行来讲,网上银行这种全天候的服务能够吸引更多的客户,减少传统分支机构的工作人员,提高工作效率.网上银行业务给人们生活带来方便、快捷的同时,也有一些不足之处,如存在着安全隐患等问题,恰当处理好外部的竞争压力和加强网上银行的安全,将会对网上银行的发展起到重要作用.     

金融海啸中的美国体验

编者按:这篇文章所展现的,是借助一个青年学生的双眼看到的当前的美国,这位二十岁的孩子不仅看到了美国的表像,还透视了该国的文化深处,更可贵的是他还议论我们民族的所长所短.这样的好文章,不应当从读者的眼皮子底下溜掉.     

冲刺，用脚步拉近生命的距离——记人保财险阿坝分公司总经理雷云

"天翻地覆"的地震 一切都发生得那么突然! 5月12日下午14点28分,当伴随巨大的轰鸣声,脚下的土地和身处的办公大楼开始剧烈地摇晃时,正在公司如常工作的中国人保阿坝分公司的干部员工们突然愣住了.当办公桌面的物品在摇摆中摔落地面,天花板在异响中掉落尘渣的几秒钟之后,有人醒悟地喊了一声"地震了,快跑!"人们这才踩着慌乱的脚步冲向门外.     

玲珑袜屋别树一帜

在桂林热闹的步行街上,有一家"美艺袜屋"。小巧的店堂只有十几平方米,却宛如一片袜子的海洋。四壁上悬挂的袜子五花八门:活泼俏皮的卡通袜、艳丽灵动的彩条袜、优雅别致的花纹袜、性感撩人的网眼袜,还有袖珍玲珑的连裤、连鞋     

美国公司反收购战中毒丸计划的法律分析

公司反收购是现代公司控制权争夺过程中的必然现象，虽然有争议，但如果给予必要的法律约束，它对解决优化资源配置问题有巨大的促进作用。反收购措施起源于美国，美国历史上围绕收购与反收购的案例构成了美国反收购立法的重要组成部分。美国反收购实践展示了多种可能性，其中引人注目的是股东权利计划，又称“毒丸计划”，它已为我国的盛大网络公司对新浪公司的收购所采用，但在法理上股东权利计划并没有得到很好的研究和解释。本文主要针对美国公司反收购实践中的毒丸计划进行研究，从而论证毒丸计划在法律上的有效性。     

Learning in Public Organizations in 2010

The theme of this article is the future of learning in public organizations. It outlines a way of thinking that might underpin learning, and argues that, by the year 2010, public organizations could develop a radical approach to organizational learning that would make the concept more meaningful in their everyday practice. This approach is based on various shifts in the ways in which management is thought about and enacted. These changes are a movement away from the idea of 'the public manager' to a more relational notion: 'management in public'. The author explains what 'management in public' means, and discusses how it can be put into practice in order to transform learning in public organizations.     

3月并购:正常水平

并购是融资的一个重要途径,为了让读者了解国内外的并购形势,《国际融资》杂志和全球并购中心(并购公会)联合推出并购月数据报告,供读者参考     

Inequality in Mortality in Spain*

We analyse the evolution of mortality rates in Spain by age and gender between 1990 and 2018. We compare municipalities, ranked by socio‐economic status (SES) and grouped into bins of similar population size, to study changes not only in levels but also in inequality in mortality across the SES spectrum. We document large decreases in mortality rates throughout the period for all age groups, including children, even after 2000, and continuing after the Great Recession. These declines are stronger for boys and men, who had higher mortality rates to begin with. We find that inequality in mortality across municipalities was low among the young by 2018, while it was higher among adult men and older women. Inequality in fact increased over the period for older men. We explore the role of different causes of death and find that this increase in inequality is driven by stronger improvements in cancer‐related mortality among men living in richer areas. These improvements are not found among women, given their increases in mortality due to lung cancer.     

Development in medical underwriting in Germany

Life insurance companies generate profits primarily with life insurance and disability protection. Individual risk assessment serves to avoid adverse selection. The assessment of medical risks is based generally on the classification requirements of the reinsurance companies. For this reason the reinsurers provide the primary insurance companies with classification manuals. The manuals from the reinsurers differ only slightly. By means of three examples (heart diseases, cancer and HIV) the development for the last 30 years of underwriting in medical risks is explained in this article.     

Accountant stereotypes in movies distributed in North America in the twentieth century

We examine the accountant’s image in popular cinema, an influential medium that reflects and shapes social attitudes. After coding 168 characters on 41 characteristics, we use factor analysis to reduce these data to six factors and cluster analysis to identify five stereotypes: Dreamer, Plodder, Eccentric, Hero and Villain. Over time we find an increase in the representation of females, ethnic minorities, CPAs and CAs as movie accountants. Characters with CPAs or CAs are more likely to be Heroes than any other stereotype.     

农村信用社内部人控制问题突破路径

中国农村信用社普遍存在内部人控制问题,导致在"花钱买机制"的改革中法人治理结构的完善难于取得突破性进展.本文分析突破农信社内部人控制问题的难点,认为现行改革方案存在对制度演进的方向预见不足和对完善法人治理结构的长期性估计不足两方面的问题.从激励和约束两方面提出了农信社内部人控制问题的突破路径:确立渐进改革思路,分两步完成控制权的转换;加强金融立法,注重执行层面的政策设计;实施股权激励和"金色降落伞"计划;加强治理文化建设;强化监管,增大法人治理结构完善过程中的保障力量.     

会计师事务所发展应实施的三大战略

加入WTO以后,我国的注册会计师业务将逐步对外开放,允许国外注册会计师和会计师事务所来华从事会计师业务。这对我国的注册会计师和会计师事务所来说既是机遇又是挑战。一方面,国外的会计师和会计师事务所进来,可以带来国际通行的会计准则、先进的操作方法、经营理念以及一定的客户。另一方面,中国的会计师事务所也可以吸收国外的优秀人才、加强与国外的合作,做大做强,走向世界。因此即将开放的注册会计师业务将使国内会计师事务所面临重新整合的战略发展机遇期。 实施做大做强战略我国的会计师事务所相对国际四大会计师…     

爱在人间四月天——《林徽因传》读后感

提到林徽因,人们总是冠以“中国二十世纪第一美女和第一才女”之称,最津津乐道的。不外乎其感情生活,还有那首风格清新、脍炙人口的《人间四月天》,再不然就是“太太学堂”年代的英式文学气派。在读到张清平所著的《林徽因传》之前,我也曾在《读者文摘》与叶细细博客“民国女子系列”中得以熟知这个名字;读罢《林徽因传》全书,我才觉得以上评价都不免流于表面,甚至肤浅。     

Persistence in Equity Fund Performance in Brazil

We examine performance persistence in the large and growing Brazilian equity fund market from 2000 to 2012. We find a significant risk-adjusted spread between a portfolio of top- and bottom-performing funds, which supports the idea that performance persists. This spread remains after controlling for market, size, distress, and momentum risk factors and tends to be larger and more significant for a set of small and retail funds. The spread is mostly driven by the underperformance of the bottom decile of funds, which is consistent with the existence of some fund managers with insufficient skills to recover investment costs.