财务报表战略性与战术性分析思索

财务报表分析内涵是依据有效的、可靠的报表信息资源,利用合理而有效的分析工具,对企业一定时期的经营业绩作出综合分析与评价。财务报表分析的本质是了解企业过去的经营业绩,掌握现在的经营状况并利用分析结果来预测未来的发展趋势,分析对象既有企业战略性方面,又有战术性方面。财务报表分析以往主要是针对财务报表的战术性方面,具体项目的分析,而忽视了战略性方面。本文提出财务报表分析内涵应该是针对不同分析对象给与不同的重视程度分析——战略性与战术性。     

财务分析的重要性及其改进

财务分析是指财务分析主体利用会计资料及与之有关的其他数据资料，通过计算财务指标，采用一定的方法对企业财务活动中的各种经济关系及财务活动结果进行分析、评价，为财务决策、财务诊断、咨询、评估、监督、控制提供所需财务信息的一种行为，其实质是财务分析主体对会计信息进一步进行加工、运用的过程。财务分析包括七个部分，即销售分析、生产分析、生产要素分析、成本分析、成本预测分析、利润分析和财务状况分析，其中成本分析是企业财务分析最主要、最核心的部分。现代财务分析产生的原因主要有两方面，一是经营管理的需要。     

借助Excel模型实现财务比率多维透视分析

比率分析是财务分析中最核心的量化分析方法。在比率分析中,更多的是通过比较分析来挖掘财务比率背后隐含的经营信息。比较分析应用最多的是横向比较分析和纵向比较分析。传统的财务分析工具往往是通过一张图表生成一个比率,而无法在同一张图表上进行灵活的横向比较分析、纵向比较分析以及综合分析。Excel的数据透视表和数据透视图,可以解决如何在一张图表中对财务比率进行横向分析和纵向分析的问题。文章旨在借助Excel数据透视图表的强大功能,建立一个有效的比率分析数据透视模型,从而实现财务比率多维透视分析。     

改进后的杜邦分析体系实例研究

传统的杜邦分析体系是以利润和收入为核心,缺少对现金流量的分析,本文拟在传统杜邦分析体系的基础上,加入现金流量表的分析体系,并结合新疆塞里木现代农业股份有限公司财务数据进行分析。一、传统杜邦分析体系的改进其一,传统杜邦分析体系的改进方法。如果在杜邦分析体系中引入现金流量分析,可以使杜邦分析更加全面地揭示企业的获利能力与偿债能力。将杜邦分析体系中的核心指标由反映获利能力的权益报酬率改为反映获取现金能力的权益现金报酬率。权益现     

关于财务分析体系改进的对比分析

财务分析体系是财务报表分析中的一个重要的组成部分,长期以来,公司习惯缘用传统的财务分析体系(杜邦分析体系).该财务分析体系运用广泛,同时也存在一定的局限性,为适用新形势的发展需要,基于传统财务分析体系,在财务分析实践中,进行了相关的改进,并逐步形成新的财务分析体系.     

关于财务分析的几个问题及改进思路

随着企业发展环境的变化,财务分析工作已变得越来越重要,但从现实情况看,企业财务分析工作中仍有许多值得改进的地方,主要表现在分析内容、分析依据、分析方法和分析组织等方面。一、关于财务分析内容财务分析习惯上被等同于财务报表分析或会计报表分析,其在内容上通常包括偿债能力分析、资产营运能力分析、     

新准则下财务报告分析应用建议

一、我国财务报告分析的定义 广义的财务报告分析包括财务报告分析、经营分析和经济活动分析等多个方面；狭义的财务报告分析是指运用财务分析手段对企业财务报告进行分析的方式和方法，忽视对企业整体进行广泛和严格评价，缺乏整体上把握企业战略及全局的能力。文中财务报告分析均指广义下的财务报告分析。     

财务报表分析新探

财务报表分析是评价企业财务状况、经营成果的一种重要方法。为了克服目前财务报表分析的缺陷,笔者提出了以“经营策略分析——会计质量分析——财务比率分析”为主线的企业分析,构建了财务报表分析的理论框架。     

论中小城市会展综合体建设项目可行性分析中的四个侧重点

会展综合体建设项目的可行性分析是会展综合体建设项目建设前期工作的重要步骤,工程可行性分析方面应侧重必要性分析,经济可行性分析方面应侧重可能性分析,经营可行性分析方面应侧重可持续性分析,环境可行性分析方面应侧重友好性分析等。     

论水电项目中的民族地区因素识别路径

水电项目的民族因素识别是一个系统的综合性的概念,需要从静态与动态、客观与主观、直接与间接等多方面进行分析,其分析路径需要依靠利益相关者分析,社会支持分析和社会整合分析等工具性理论,根据少数民族的受影响情况进行分类分析,在分析上需要体现视角的多元性及内容的具体性。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.