上市公司会计信息和股价变动相关性研究

文章以近三年的沪深能源类上市公司的财务数据为样本,将财务指标分为三类,运用皮尔逊相关性系数分析了上市公司财务指标与其股价的关系。结果发现：上市公司财务指标对股价的解释力呈减弱的趋势;每股收益和总资产报酬率是影响股价的主要因素;公司偿债能力与股价呈负相关,对股价变动不具有统计意义上的相关性;公司盈利能力是影响上市公司股价的主要因素。     

应更加重视人均指标与结构指标——对福建省《关于进一步加快县域经济发展的若干意见》的思考

在内外环境变化的背景下,为推动福建省县域经济快速发展,福建省制定了＂十二五＂县域经济发展目标。但该发展目标仍存在一些值得商榷的地方：如过分注重GDP、地方财政收入总量指标,忽视人均指标与结构指标等。为此,对福建省＂十二五＂县域经济发展目标提出新构想。     

煤炭城市环境投入产出评价指标及测度研究

本文首先界定煤炭城市的范围,构建煤炭城市环境投入、产出的指标,然后运用因子分析法分别对煤炭城市的自然环境、社会人文环境和环境投入进行打分和排名,并从单个城市和地域两个角度对33座煤炭城市环境状况进行评价。结果显示,山东临沂环境状况综合排名第一,山东省的环境状况综合排名第一,而其他省份的环境状况各有特点。     

Within the triangle of healthcare legacies: comparing the performance of South-Eastern European health systems

Objective: Inter-regional comparison of health-reform outcomes in south-eastern Europe (SEE).

Methods: Macro-indicators were obtained from the WHO Health for All Database. Inter-regional comparison among post-Semashko, former Yugoslavia, and prior-1989-free-market SEE economies was conducted.

Results: United Nations Development Program Human Development Index growth was strongest among prior-free-market SEE, followed by former Yugoslavia and post-Semashko. Policy cuts to hospital beds and nursing-staff capacities were highest in post-Semashko. Physician density increased the most in prior-free-market SEE. Length of hospital stay was reduced in most countries; frequency of outpatient visits and inpatient discharges doubled in prior-free-market SEE. Fertility rates fell for one third in Post-Semashko and prior-free-market SEE. Crude death rates slightly decreased in prior-free-market-SEE and post-Semashko, while growing in the former Yugoslavia region. Life expectancy increased by 4 years on average in all regions; prior-free-market SEE achieving the highest longevity. Childhood and maternal mortality rates decreased throughout SEE, while post-Semashko countries recorded the most progress.

Conclusions: Significant differences in healthcare resources and outcomes were observed among three historical health-policy legacies in south-eastern Europe. These different routes towards common goals created a golden opportunity for these economies to learn from each other.     

供应商对企业非财务指标关注程度实证分析——基于供应商利益要求及其实现方式

供应商对不同类的反映其利益要求和实现方式信息的非财务指标的关注程度存在显著的差异,其排列顺序与其所看重的相应利益要求和实现方式的排序相同,其中企业风险、敏感性、稳定性指标最受其关注。不同性质、是否上市、不同规模、不同发展阶段、不同类型企业的供应商对同一类的非财务指标的关注程度可能存在显著差异。企业应披露有关信息,以满足本企业供应商关注相关信息的需要。     

公允价值对上市公司业绩变动的影响研究——基于中国资本市场环境的经验证据

使用我国2007年至2008年持续两年采用公允价值计量的97家上市公司提供的季报数据,运用SPASS软件对公允价值计量与公司业绩变动之间关系的分析表明：宏观经济指标能够显著地传导于公允价值,公允价值的变动损益对企业的业绩变动具有扩张效应。     

多指标综合衡量：构建高校中层干部绩效考核评价体系

绩效考核管理是对高校中层干部进行有效管理诸环节中必不可少的一环,对中层干部实行绩效考核管理,是高校党建工作的一个重要内容,也是校党委了解干部,客观评价干部和奖惩、任免干部的一个重要依据。因此要建立起一套科学、公正的高校中层干部绩效考核指标体系,但目前许多高校的考核指标体系的科学性、信度和效度等方面还存在诸多缺陷。所以,在确定高校中层干部绩效考核评价体系中考核主体权重、评价样本选择的基础上,可以研究运用层次分析法评价高校中层干部绩效考核的有效性,合理设计绩效考核评价指标体系,从而构建起严密、有效的绩效考核组织形式,进而建立高校中层干部绩效考核评价体系。     

小城镇可持续发展评价指标体系研究

小城镇建设对加快我国的城市化进程具有十分重要的战略意义,小城镇健康、可持续发展是农村经济发展,乃至社会发展的大问题。要评价和研究小城镇的可持续发展能力,就必须建立小城镇可持续发展评价指标体系。文章就建立小城镇可持续发展评价指标体系时应遵循的基本理念和基本原则展开讨论,力求构建小城镇可持续发展评价指标体系的基本框架。     

财务景气监测预警指标的分类方法及运用

财务景气监测预警指标选择的好坏是决定财务景气监测预警体系科学性强弱的一个至关重要的因素。以万科原始财务数据为基础,运用峰谷对应法、时差相关分析法、K-L信息量法、聚类分析法和马场法等五种分类方法,把企业财务景气指标分成先行、同步和滞后三类,使得先行、同步、滞后指标的确立有了科学依据。     

Micro evidence on international patenting

Globalization, high growth rates in high-tech industries, growing emerging markets and harmonization of patent institutions across countries have stimulated patenting in foreign markets. We use a simple model of international patenting, where the decision to patent in a foreign country depends on country characteristics and the quality of the patented invention. With access to a detailed database on individual patents owned by small Swedish firms and inventors, we are able to estimate some of these relationships and test their validity. Our results indicate that the propensity to apply for international patent protection increases with indicators of the quality of the invention, technological rivalry and market size in the host market.