至本的抉择

品质构筑根基，品质诠释发展，品质决定远行。 近年来，在有力推进湖北农行发展的同时，发展质量问题越来越多地被关注。在2010年全省农行工作会议上，“提升发展品质”被确定为全行2010年乃至今后相当长一个时期的工作主题，在主题报告中成为提领一切的主线，在大会分组讨论时，品质话题被空前热议。     

事业单位内部控制制度存在的问题与措施分析

当今世界经济快速发展，社会不断进步，各事业单位在经济发展的新形势下不断抓住机遇，突飞猛进地发展，事业单位在发展中不断根据时势完善与提升自身。在我国事业单位的发展过程中，由于受到国情因素的限制，大多数事业单位内部并没有建立健全的控制制度，内部管理存在着一定的缺陷与不足，缺乏正确合理的内部管理形式，无法正确作出评价，很大程度上阻碍了事业单位内部管理与整体发展。     

简述逻辑学在计算机科学中的应用

近年来，随着计算机技术的不断发展，计算机科学的发展日新月异。在计算机科学巨大成就的背后，逻辑学在计算机科学中的作用是巨大的。本文将从逻辑学在计算机科学中的应用问题进行分析，阐述逻辑学在计算机产生和发展中奠定基础及对计算机发展所起的促进作用。     

制约县域消费信贷发展的问题及政策建议

在出口减缓、内需不旺的经济形势下，发展消费信贷是刺激消费、扩大内需和支持国民经济发展的重要措施。近几年来消费信贷在全国较发达地方发展迅速，但在经济欠发达的地区仍然举步维艰。本文在对海南省文昌市消费信贷情况进行调查的基础上，分析了制约县域消费信贷发展的主要因素，并借鉴国外消费信贷发展的经验，提出了促进县域消费信贷稳健发展的政策建议。     

网上银行发展环境亟待改善

发展网上银行是大势所趋，更是我国商业银行发展的现实需要。虽然网上银行在我国起步较晚，但发展迅速。然而，回望网上银行在我国的发展历程，不准发现其发展面临着许多迫切需要解决的问题：     

关于建设先进企业文化的实践与思考

市场竞争归根结底是思想和文化的竞争，企业文化是企业发展的灵魂和动力，是决定企业竞争力的关键因素。纵观企业发展兴衰成败，不难发现这样条规律。决定企业近期发展能力的是投入，决定中期发展能力的是战略管理，决定长期发展能力的则是文化。在当今竞争目趋激烈的时代，谁能在文化上占据优势，谁就会在竞争发展中赢得先机。     

略论银行业的增长、发展与创新

略论银行业的增长、发展与创新中国银行江苏省分行郭辉，盛伟一、警惕：银行业发展的现状在相当长一段时期里，围绕发展的问题，国内银行界存在着一种偏见，把发展与增长混为一谈，银行的发展被等同于机构、人员的增加和总量的扩张。其实，在经济学理论中，发展与增长是两...     

对边远地区防范系统性金融风险的建议

一、正确处理促发展与防风险的关系。从表面上看，防风险与促发展是一对矛盾，实际上两者并不矛盾，是矛盾的统一体。发展是硬道理，发展是化解风险的基础和根本，发展是解决诸多风险的出路，不能因防止风险而裹足不前，只有发展才有生存和壮大的希望。必须牢记发展是第一要务，树立在发展中化解风险的理念，在发展中解决各种困难和问题的认识。坚持“发展”主题不动摇，妥善处理支持发展与化解风险的关系。     

员工参与企业发展战略制定的形式与途径探讨

随着市场经济的快速发展，企业之间的市场竞争也越来越激励，为保证自身的发展企业需要制定科学的发展战略，保证企业发展的正确方向。在发展战略制定的过程中，职工是非常关键的一个因素，只有发挥好职工的作用，才能保证发展战略制定的科学性和可操作性。本文根据现有的研究资料，详细论述了在企业发展战略制定的过程中，如何发挥职工的作用，希望能够对企业经营管理提供一些帮助和启示。     

员工参与企业发展战略制定的形式与途径探讨

随着市场经济的快速发展，企业之间的市场竞争也越来越激励，为保证自身的发展企业需要制定科学的发展战略，保证企业发展的正确方向。在发展战略制定的过程中，职工是非常关键的一个因素，只有发挥好职工的作用，才能保证发展战略制定的科学性和可操作性。本文根据现有的研究资料，详细论述了在企业发展战略制定的过程中，如何发挥职工的作用，希望能够对企业经营管理提供一些帮助和启示。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.