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81.
林玲 《中小企业管理与科技》2020,(4):83-84
随着社会经济的快速发展,市场经济体制在不断地完善,科学技术水平也在不断地上升,这时我国进入了大数据时代。传统的财务管理模式已经无法再适应时代的发展变化,所以企业应该及时转变自身的财务管理模式,更新管理理念。论文针对大数据背景下企业财务管理面临的挑战和变革进行分析,介绍财务部门的主要作用和发展现状,并提出提高财务管理水平的具体方法和策略,希望能够为企业的发展起到一些参考作用。 相似文献
82.
Information asymmetry and the speed of adjustment: debasements in the mid‐sixteenth century 下载免费PDF全文
Ling‐Fan Li 《The Economic history review》2015,68(4):1203-1225
This article examines the impact of information asymmetry on the movement of London–Antwerp exchange rates against the backdrop of the Great Debasement of 1544–51. The case of the revaluation of gold coins in the Habsburg Netherlands in 1539, about which the sovereign and the public possessed similar information, is used as the benchmark to judge how far the speed of adjustment was affected by information asymmetry. This article is also part of the recent literature that estimates the degree of financial market integration in late medieval and early modern Europe. In the framework of the threshold autoregressive model, the speed of adjustment and the transaction costs associated with arbitrage are estimated, and the results are judged using the speed of communication as a benchmark since the flow of information played a critical role in financial arbitrage. The results reveal that the sixteenth‐century London–Antwerp exchange markets were already as integrated as that during the late nineteenth century, but information asymmetry severely disturbed the effectiveness of exchange arbitrage. 相似文献
83.
Melanie E. Kreye Yee Mey Goh Linda B. Newnes 《Journal of Purchasing & Supply Management》2018,24(1):31-40
This research investigates what impact of uncertainty perception arising from the existence of competition has on the pricing decision for Product-Service Systems (PSS) under uncertainty. PSS provision is an increasingly important area for many businesses and competition increases cognitive pressures on providers even further. We present an experimental study with industrial costing and bidding experts from the defence and aerospace sector. The study consisted of an experimental set-up via two questionnaires which differed in the existence of competition in the bidding scenario. The findings showed that bidding decision makers changed their evaluation of the cost estimate due to the introduction of competition but kept their evaluations of the profit margin and price bids constant. Furthermore, the participants listed the relevant sources of uncertainty that influenced their decision-making process. This research contributes to the literature in two ways. First, our findings showed that predictions from current theory regarding decision-making of cost estimation and pricing are not confirmed when competitively bidding for PSS. Second, we show uncertainty sources that influenced the decision makers and identified p the importance of internal processes of the PSS provider and environmental uncertainty. 相似文献
84.
一、文化与旅游的讨论:日常生活与消费的视角随着20世纪80年代以来的"文化转向",社会科学开始研究经济领域中的社会文化变化和文化理论,文化研究因而被引入多种学科的讨论中,包括旅游。早期对于文化与旅游的关系的讨论充满了张力,比如认为当文化价值为了游客便利消费的需要而被商品化为旅游产品时,其文化价值或是被削弱,或是被破坏了。 相似文献
85.
We investigate the impact of Form 8-K filings on cross-firm differences in analysts’ private or idiosyncratic information in the post-Reg FD era. Using firms’ connections to the investment community to identify the likelihood of selective disclosure, we document differences in analysts’ idiosyncratic information arising from selective disclosure before 8-K filings. While filings of 8-Ks pursuant to Reg FD attenuate the link between connections and analysts’ idiosyncratic information, they do so only after selective disclosures have already resulted in some analysts having better private information. In addition, the connections continue to facilitate private information search after the filings of non-Reg FD-specific 8-Ks. 相似文献
86.
This paper constructed a pricing model for the asset with multi‐risks by specifying the risky factors (i.e., interest rate and termination hazard rates) to follow gamma distributions. The model not only avoids the possibility of the termination hazard rate taking an irrational (i.e., negative) value, but it also makes it easier to derive a valuation formula for a risky asset. Our model can also effortless apply because the parameters of the gamma distribution can easily be estimated from market data. An example using Taiwanese bond data illustrates how the model can be utilized for practical applications. To facilitate understanding of how accurately the different models price risky bonds, we compare their out‐of‐sample pricing errors for different hazard rate specifications assuming normal and gamma distributions. The results show that our pricing formula is realistic and accurate in its applications. Therefore, it should help market participants to accurately price risky assets and to effectively manage complicated portfolios. 相似文献
87.
疏浚大多用于河道的过分淤积,拓宽则用于通水隘口的消除。而随着时空的演变河床疏浚与河槽拓宽的进行所需考虑的因子越来越多,故疏浚进行前应尽量考量整个河道的河性以及施工后可能引致的变动,使能维持预期的效果,并避免造成负面效应。本文主要以涧河为研究对象,利用NETSTARS拟似二维水理输砂模式,探讨河道疏浚后的水理与输砂演变趋势等相关课题。 相似文献
88.
为防范涉农贷款违约风险,部分农村信用联社积极探索,创新出债权文书公证方式、以人身险保险金担保债权等担保方式,以确保债权得到切实维护.这些新担保方式一定程度上增加了农村贷款供给,但存在法律风险.本文着重对这些新措施、新方法的合法性及有效性进行了探讨. 相似文献
89.
近年来,我国旅游业发展迅猛,在国民经济中的地位和作用日益增强,高速铁路经济的产生为我国旅游业的发展带来了长足影响.高速铁路的便捷、舒适、安全性诱发游客出行,改变了游客理念与需求,带动了旅游市场的快速扩展和转型升级.同时,旅游产业的快速发展,出游率的持续上涨,自助游的盛行,交通基础设施的完善,将使旅游客流成为我国客运市场的主体,为高速铁路带来庞大的客运市场和广阔的发展前景. 相似文献
90.