摒弃传统会计基本前提持续经营之辨析

从独立的会计学角度来探究持续经营,认为持续经营是企业的生存条件,并非会计学的基本前提。网络经济的来临,使会计环境发生巨变,会计主体变化频繁,对基本前提持续经营带来致命冲击,需要摒弃之,另辟蹊径,创建全新的会计学基本前提。     

设计结构矩阵在航天项目活动安排中的应用

目前,航天项目管理面临着大量的复杂问题,其中项目活动间繁琐复杂的关系给项目安排带来诸多困难和不便。传统方法如甘特图、PERT图等在描述任务工期和安排方面有着巨大的作用,但就活动关系描述存在不足,在描述基础上对项目活动安排进行优化更是缺乏有效的手段。本文将介绍一种新的项目活动关系的描述方式和针对该方式的优化算法,为航天项目管理传统方式提供一种很好的补充。     

中国经济发展的新动力

改革开放以来,对外源型技术和要素投入的过度依赖在创造"中国奇迹"的同时,也造成了科技与经济的"两张皮"。在从制造经济向创新经济的转型过程中,以新知识创造及其商业化为导向的创新型创业活动及其组织和制度创新,是推动中国经济结构性变革及可持续发展新的动力来源和实现机制。对新的动力来源和实现机制的理论概括和总结,是制定和实施创新驱动发展战略的前提和基础。与经济发展的创新驱动相适应,组织变革的重心是从生产网络向创新网络的演化,制度变革的重心则是从优化投资环境向构建创新创业环境的转变。作为社会主义市场经济体制改革和发展的方向,要形成在科技创新资源的配置中市场起决定作用和政府增进市场的新机制和规则体系。     

湖北省依托黄金水道建设长江经济带的SWOT分析与对策建议

内河航运以其环保和资源节约优势极大拉动着经济社会发展,但由于铁路公路的兴起,地位开始下降。从湖北省长江航运的SWOT分析出发,提出相应的对策建议,以推动湖北省长江航运的发展。     

重组大肠杆菌E.coli his 3.1乙酸代谢分析

考察了在重组大肠杆菌E.coli his 3.1在高密度发酵生产人类胶原蛋白过程中时,代谢副产物乙酸对菌体生产和产物表达有一定的影响,利用高效液相色谱(HPLC)测定在不同生长时期的乙酸含量,分析乙酸对细胞生长和类人胶原蛋白产量的影响。比较了在不同条件下乙酸的产生量和产物表达量之间的关系,确定了以溶氧反馈调节,辅以pH反馈调节的工艺控制策略,可使最终OD600达150,目标蛋白表达量为9g/L。     

Credit demand and supply shocks in Italy during the Great Recession

In this article, we use Structural VAR analysis to disentangle credit demand and supply shocks and their effect on real economic activity in Italy during the 2008 to 2014 crisis period. The three endogenous variables considered are the loan interest rate, the loans growth rate and the employment to population ratio. The data are observed at annual frequency for each of 103 Italian provinces. The empirical evidence suggests that the variance of the shocks varies across four Italian macro-regions: North, Centre, South and Islands, and hece heteroscedasticity is used to identify (ex ante) the structural shocks. Sign restrictions are used to interpret shocks ex post. The empirical findings suggest a prominent role of credit supply shock in shaping real activity dynamics and also that credit crunch hits the North of Italy less than the remaining macro-regions, especially the South of Italy.     

非正式投资影响因素研究：基于浙江创业观察的实证分析

虽然非正式资本是创业企业早期阶段重要的融资来源,但是并不清楚像中国这样的转型经济国家中个体非正式投资倾向的影响因素。文章利用浙江创业观察（2016）调查数据,从个体创业特质和创业活动参与两个方面,分析个体是否进行非正式投资以及他们的非正式投资去向的影响因素。研究结果表明,认识企业家和商业机会感知是影响个体非正式投资倾向两个最重要的因素,创业活动参与的不同类型对于个体的非正式投资倾向存在替代或者互补效应。文章最后对于发展非正式资本提出相应的对策建议。     

Cost-effectiveness of ceritinib in previously untreated anaplastic lymphoma kinase-positive metastatic non-small cell lung cancer in the United States

Aims: To assess the cost-effectiveness of first-line ceritinib vs crizotinib and platinum doublet chemotherapy for anaplastic lymphoma kinase (ALK)-positive metastatic non-small cell lung cancer (NSCLC) from a US third-party payer’s perspective.

Materials and methods: A partitioned survival model with three health states (stable disease, progressive disease, death) was developed over a 20-year time horizon. Ceritinib’s efficacy inputs (progression-free and overall survival) were estimated from ASCEND-4; parametric survival models extrapolated data beyond the trial period. The relative efficacy of ceritinib vs chemotherapy was obtained from ASCEND-4, the relative efficacy of ceritinib vs crizotinib was estimated using a matching-adjusted indirect comparison based on ASCEND-4 and PROFILE 1014. Drug acquisition, treatment administration, adverse event management, and medical costs were obtained from publicly available databases and the literature, and inflated to 2016?US dollars. Treatment-specific stable-state utilities were derived from trials and progressive-state utility from the literature. Incremental costs per quality-adjusted life year (QALY) were estimated for ceritinib vs each comparator. Cost-effectiveness was assessed based on US willingness-to-pay thresholds. Deterministic and probabilistic sensitivity analyses were performed to test model robustness.

Results: In the base case, first-line ceritinib was associated with total direct costs of $299,777 and 3.28 QALYs (from 4.61 life years gained [LYG]) over 20 years. First-line crizotinib and chemotherapy were associated with 2.73 and 2.41 QALYs, 3.92 and 3.53 LYG, and $263,172 and $228,184 total direct costs, respectively. The incremental cost per QALY gained was $66,064 for ceritinib vs crizotinib and $81,645 for ceritinib vs chemotherapy. In the first 2 years following treatment initiation, ceritinib dominated crizotinib by conferring greater health benefits at reduced total costs. Results were robust to deterministic and probabilistic sensitivity analyses.

Limitations: In the absence of head-to-head trials, an indirect comparison method was used.

Conclusions: Ceritinib is cost-effective compared to crizotinib and chemotherapy in the treatment of previously untreated ALK-positive metastatic NCSLC in the US.     

我国独立学院财务活动特征研究

独立学院是由普通高校与投资方共同发起设立的本科层次的二级学院。通过对独立学院财务活动即资金筹集、投放、使用、收回及分配等一系列行为进行考察,认为独立学院财务活动主要特征是产权主体多元化、筹资渠道多样化、资金使用效益最大化和财务运行的高风险。     

点击企业的筹资管理

企业的理财活动是以筹集企业所需资金为前提的,企业的生存与发展离不开资金的筹措.在筹资活动过程中,应考虑筹资成本、筹资风险等基本因素,注意筹资规模和筹资风险的大小,采取积极而有效的措施降低企业的筹资成本,防范企业的筹资风险,进而提高企业的筹资效率.