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41.
胡永忠 《中小企业管理与科技》2021,(2)
作为国有企业经营管理的重要组成部分,财务风险管理对于投资项目经济效益的保障具有积极作用。论文在阐述国有企业投资项目财务风险管理必要性的基础上,就现阶段财务风险管理的问题展开分析,并指出国有企业投资项目财务风险管理的策略。期望能进一步提升财务风险管理质量,确保投资项目资金运行的安全性,进而促进国有企业的进一步发展。 相似文献
42.
张东升 《中小企业管理与科技》2021,(4)
国防工程发展建设至今,基本已经趋于健全,其包含万千,由众多部分组成。在国防工程的众多组成部分之中,对于城市以及民众具备有重要意义的人防工程就不可不提,其存在是将深埋地下的空间与资源进行最大化发掘及利用,从而做到与其他国防工程组成部分契合,实现立体化国防工程的建设发展。人防工程虽然不显于人前,但其重要性却无人可以忽略,其对于城市建设发展、民众生命利益保障奠定着坚实基础。 相似文献
43.
《Socio》2021
Credit risk is one of the main risks faced by a bank to provide financial products and services to clients. To evaluate the financial performance of clients, several scoring methodologies have been proposed, which are based mostly on quantitative indicators. This paper highlights the relevance of both quantitative and qualitative features of applicants and proposes a new methodology based on mixed data clustering techniques. Indeed, cluster analysis may prove particularly useful in the estimation of credit risk. Traditionally, clustering concentrates only on quantitative or qualitative data at a time; however, since credit applicants are characterized by mixed personal features, a cluster analysis specific for mixed data can lead to discover particularly informative patterns, estimating the risk associated with credit granting. 相似文献
44.
国家环保治理政策的执行日益严格,多地地材价格明显上升,但铁路工程按照相关政策对地材价差不予调整,各施工单位在承接铁路工程项目时承担了巨大风险。铁路建设项目地材是否有必要进行调差,地材价差的计算、价差分担、合同签订以及验工计价等工作如何开展,均成为困惑建设单位以及施工单位的问题。本文就某铁路建设项目开工以来一直探索的地材调差问题进行探讨,为寻求解决同类问题的同行提供参考。 相似文献
45.
《管理科学学报(英文)》2021,6(2):235-245
We investigate the effect of portfolio diversification on banking systemic risk, where the network effect is incorporated. We analyze three kinds of interbank networks, namely, random networks, small-world networks and scale-free networks. We show that the effect of portfolio diversification on banking systemic risk depends on interbank network structures and shock types. First, systemic risk increases first and then reduces with the increase of the level of portfolio diversification in the case of the individual shock. Second, in the case of the systemic shock, systemic risk reduces with the increases of the level of portfolio diversification. Third, banking systems with scale-free network structures are the most stable, and those with small-world network structures are the most vulnerable. 相似文献
46.
Antonio Corvino Silvio Bianchi Martini Federica Doni 《Business Strategy and the Environment》2021,30(5):2556-2570
Recently, human activities are more and more invasive with respect to biodiversity. Several studies highlighted the key role played by accountants in contributing to the development of tools able to support company in assessing, reporting, and disseminating, as well as accomplishing, the preservation of natural species and ecosystems (King and Atkins, 2016). Corporate reporting of environmental information might increase the credibility of forest certifications, given that some scholars argued that certified forests are not often run, in a sustainable way. Moreover, certifications sometimes cover harmful forest practices (Elad, 2014) and do not ensure a good quality of environmental reporting and performance. The research question therefore intends to explore how extinction accounting and accountability (EAA) is able to reflect ex post the company's business strategy and, at the same time, influence ex ante its formulation by easing the prevention of deforestation risk and addressing the issue of credibility through specific actions. In more detail, the “Emancipatory Framework for Extinction Accounting and Accountability” (EFEAA) (Atkins and Maroun, 2018) was tested using content and interpretative analyses based on the reports inherent to top four companies working in West Europe in the tissue industry, where the preservation of forest heritage is a “compulsory route” for assuring the business sustainability, in terms of both raw material renewal and brand reputation. The findings highlighted the first attempt to carry out a qualitative research over the management of forest issues. In our study, companies tend to report advantages arising from the use of forest, but this kind of disclosure is too generic without providing evidence over the ecosystem services forests produce. Moreover, firm size affects the quantity and the quality of disclosure. At last, managerial implications and future research avenues are outlined and discussed. 相似文献
47.
A study on factors affecting privacy risk tolerance to prevent the spread of COVID-19 in South Korea
《Business Horizons》2021,64(6):735-741
South Korea has been evaluated as a country that is responding well to COVID-19. The Government of the Republic of Korea discloses where, when, and by which means of transportation people confirmed to have the virus have visited. Although disclosure of movement has contributed to flattening the curve and providing timely medical service, concerns about privacy infringement have also been raised. This article determines what factors influence privacy risk tolerance, looking specifically at threat severity, vulnerability, response efficacy, and response cost. We also provide implications for the preparation of better countermeasures for the government to implement. 相似文献
48.
The credit risk contagion of Internet peer-to-peer (P2P) lending platforms is an important part of Internet financial risk management and supervision. This study analyzes the contagion path of credit risk in Internet P2P lending. Based on complex network theory and the theory of infectious disease dynamics, the characteristics of Internet P2P lending development are combined to construct a SEIR model of credit risk transmission among Internet P2P lending platforms with time lag, and the robustness of the model is analyzed and proven. The influence of platform correlations, the susceptible immune rate, the platform elimination rate, contagion latency, the saturation coefficient, and the susceptibility input rate on credit risk contagion behavior among Internet P2P lending platforms is analyzed, using the equilibrium point and threshold value. The impact of each variable is analyzed by simulation. Corresponding countermeasures and suggestions are proposed to prevent and control credit risk contagion among these platforms. 相似文献
49.
This study investigates the impact of the COVID-19 pandemic on the stock market crash risk in China. For this purpose, we first estimated the conditional skewness of the return distribution from a GARCH with skewness (GARCH-S) model as the proxy for the equity market crash risk of the Shanghai Stock Exchange. We then constructed a fear index for COVID-19 using data from the Baidu Index. Based on the findings, conditional skewness reacts negatively to daily growth in total confirmed cases, indicating that the pandemic increases stock market crash risk. Moreover, the fear sentiment exacerbates such risk, especially with regard to the impact of COVID-19. In other words, when the fear sentiment is high, the stock market crash risk is more strongly affected by the pandemic. Our evidence is robust for the number of daily deaths and global cases. 相似文献
50.
徐阳洋 《中小企业管理与科技》2021,(2)
为实现工程造价精细化管理目标,需要各个环节的相互配合来达到资源优化配置。BIM技术依托虚拟建模技术,实现了对工程项目的数字化建造管理。实践证明,将BIM技术融入项目工程造价管理体系中,有助于提升工程造价管理的整体质量。论文立足工程造价精细化管理的内涵,剖析了BIM技术在工程造价精细化管理中的应用价值,并提出了BIM技术在工程造价精细化管理中的具体应用策略。 相似文献