浅析全面审计风险管理

近些年来,有关财政舞弊事件的不断增多,将审计工作推上了风口浪尖上,人们在谴责腐败人员的同时也对相关的审计工作产生了质疑,如何加强全面审计风险管理已成为现代社会发展的重要环节.本文对全面审计管理的内容、提高全面审计风险管理中的必要性以及加强全面审计风险管理的措施进行了论述.     

论中国经济可持续发展的原始动力——基于构建和谐稳定劳动关系的视角

在社会主义市场经济条件下,劳资两大基本生产要素之间和谐稳定的关系不仅有助于我国社会结构的稳定,也是经济可持续发展的原始动力。当前,劳动关系失衡,劳动者的合法权益得不到有效保障,这些制约着经济的可持续发展和经济增长方式的转变。在中国国情制度框架内的工会合作博弈行为,是维护劳动者权益的有效手段,是实现劳动关系平衡的理想路径。工会的合作博弈有助于劳动和资本有效良性的结合,从而推动经济的可持续发展和经济增长方式的转变。     

对会员卡法律关系性质的探究

会员卡源于西方会员制,在高档场所实行,体现身份和地位。根据不同标准,中国会员卡有准入式与非准入式、预付式与非预付式之分类。会员卡与信用卡、公交IC卡不能等同。准入式与预付式会员卡法律关系是继续性合同。准入式下的持卡人既是会员也是成员,其身份具有双重性;而非预付式会员卡法律关系构成两个相互关联且具有一定独立性的联立合同。     

Monetary policy of a small open economy in the world production chain

In the world production chain there is a small economy that outsources production to its upstream, sells intermediate goods to its downstream and consumes imported final goods. It is shown that in responding to shocks from demand for intermediate goods, from the wage rate in the upstream and from the currency exchange rate between the upstream and downstream countries, the monetary policy of the small country is insignificant in the sense that any attempt of changing its monetary stance to raise national welfare will be offset by the movements of exchange rates.     

江西承接产业转移研究

文章分析了江西承接产业转移的优势，从定性和定量两方面分析了江西应选择有色金属冶炼及压延加工业和纺织服装业作为重点承接产业，并提出了新形势下承接产业转移的对策。     

单帧编码结构光模式分类及其典型应用

根据编码模式生成机理的不同,对单帧编码结构先进行了新分类,分析了技术特点及发展趋势.M阵列编码是一种典型的单帧模式,设计了一种基于M阵列的单帧符号编码结构光模式.重建目标实验表明,可以获得物体较为光滑、完整的三维形廓,丰富、拓展了单帧结构光技术.     

Predicting issuer credit ratings using a semiparametric method

This paper proposes a prediction method based on an ordered semiparametric probit model for credit risk forecast. The proposed prediction model is constructed by replacing the linear regression function in the usual ordered probit model with a semiparametric function, thus it allows for more flexible choice of regression function. The unknown parameters in the proposed prediction model are estimated by maximizing a local (weighted) log-likelihood function, and the resulting estimators are analyzed through their asymptotic biases and variances. A real data example for predicting issuer credit ratings is used to illustrate the proposed prediction method. The empirical result confirms that the new model compares favorably with the usual ordered probit model.     

Does intellectual monopoly stimulate or stifle innovation?

This study develops an R&D-based growth model with vertical and horizontal innovation to shed some light on the current debate on whether patent protection stimulates or stifles innovation. We analyze the effects of patent protection in the form of blocking patents. We show that patent protection changes the direction of innovation by having asymmetric effects on vertical innovation (i.e., quality improvement) and horizontal innovation (i.e., variety expansion). Calibrating the model and simulating transition dynamics, we find that strengthening the effect of blocking patents stifles vertical innovation and decreases economic growth but increases social welfare due to an increase in horizontal innovation. In light of this finding, we argue that in order to properly analyze the growth and welfare implications of patents, it is important to consider their often neglected compositional effects on vertical and horizontal innovation.     

南宁市全民健身现状调查分析——以气排球运动为例

本课题运用文献研究法、问卷调查法、访谈法、数据统计法，以新兴的气排球休闲健身运动为例，对广西南宁市全民健身现状进行调查分析，同时提出气排球休闲健身运动在广西南宁发展趋势的一些看法。气排球运动作为人们理想的体闲娱乐运动，具有运动器具（气排球）重量轻、体积不同、球体多样化的特性，不受性别、年龄、体质、技术水平的限制，深受广大人民群众的喜爱，具有广阔的发展前景。     

The effect of travel purpose and self-image congruency on preference toward airline livery design and perceived service quality

This paper examines travelers’ preference for airline livery design, which is an important component of sensory experience for tourists. Based on surveys of both U.S. and South Korean respondents, this study finds that airline livery preference depends on travel purpose (i.e. business vs. vacation). Designs preferred by the two travel segments differ in terms of color tone, hue, line, and shape. Business traveler-preferred designs signal punctual, efficient, classy, and safe service; while vacation traveler-preferred designs elicit feelings of fun, friendly, and exotic service. It is also shown that travelers prefer airline livery that is congruent with their situational self-image, depending on the travel occasion at hand. In fact, self-image congruency of design is approximately half of the variance in airline livery preference. Finally, results show that self-image congruency also increases perceived service quality.