医院固定资产管理存在的问题及处理对策

医院的固定资产是医院进行临床诊治、开展科研攻关以及提升医疗质量的物质保证.如何科学有效地搞好固定资产管理,确保其安全、完整并充分发挥其效能,是摆在医院财务人员面前的新课题.本文讨论了医院固定资产的概念、特征,分析了医院固定资产管理存在的主要问题及其产生的原因,并阐述了加强医院固定资产管理的对策.     

带最大正负功带式输送机运行工况的分析

文章分析了具有最大正功又具有最大负功发电运行状态带式输送机运行的各种工况,对相关专业有一定的借鉴意义。     

Critical creativity criteria for students in higher education: taking the interrelationship effect among dimensions into account

It is known that the overall competitive advantages enjoyed by the Taiwanese higher education system have been decreasing in recent years relative to the educational systems of other countries. In light of aiming to become a kingdom of innovation, how to regain its competitive advantages over the very short term has become a critical issue requiring immediate attention. Based on previous research indicating that improving innovation is among the primary ways of enhancing an education system’s competitive advantages, that creativity is the foundation of innovation, that organizations that truly understand human creativity and are committed to nurturing it and living with the consequences of doing so are those that are most likely to succeed, and that students are a major group to be regarded as the backbone of a nation’s future development, the aim of this study is to explore critical criteria for creativity, which could significantly improve the creativity of college students. Although related studies can be found today, these studies seem to ignore the different effects of different dimensions of creativity evaluation, leading to results that are irrational and not completely suitable for real practice. In this regard, a perception of interrelationships among these dimensions is thus taken into account while calculating weights of evaluation creativity dimensions and criteria. In accordance with the result, the top six explored critical creativity criteria are shown to help enhance today’s college students’ creativity.     

机车运用管理信息系统的设计与应用

针对目前机车运用管理上存在的不足，结合运输生产实际，设计了机车运用管理信息系统，为各相关岗位动态掌握机车、机班信息提供有效手段。本文介绍了系统的物理结构、逻辑结构、系统功能及关键技术。该系统在全集团范围推广使用，效果良好。     

Implementing market segmentation using full-refund and no-refund customer returns policies in a dual-channel supply chain structure

Products returned by customers are common in the retail industry and result in costs to both the supplier and the retailer. In practice, retailers implement returns policies that may give customers a full, partial, or no refund for returned products. In this paper, we examine how a firm that faces customer returns can enhance profit by using different customer returns policies, full-refund and no-returns, as a device to segment its market into a dual-channel structure. We also show the impact of customer returns on the firm's pricing and ordering decisions, as well as on the firm's profit in such a dual-channel structure.     

加强辅导员队伍建设,提高人才培养水平

辅导员是大学生的人生导师和知心朋友。做好辅导员队伍建设工作应从学生思想政治教育,服务育人和注意学生心理素质培养三方面着手。不仅能够更好地引导学生在学习、生活、情感和就业等方面正确的对待,及时化解由此产生的各种矛盾,而且对于维护校园和谐、安全与稳定,促进高校教育事业健康稳定的发展也有至关重要的意义。     

Excess Liquidity,Housing Price Booms and Policy Challenges in China

Incorporating asymmetric cost and benefit of supplying excess liquidity into an otherwise standard time inconsistency model, this paper offers an explanation of the excess liquidity and housing price booms recently experienced in China. We find that the central bank's incentive to stimulate economic growth with excess liquidity fuels real estate prices and accelerates inflation bias. Therefore, the central bank should free itself from the pressure to achieve an economic growth rate higher than the potential level, and assign an appropriate weight to the real estate price fluctuations in the central bank's objective function, so that the central bank's policy of stimulating economic growth with excess liquidity can be constrained.     

Ways to promote valuable innovation: intellectual capital assessment for higher education system

The importance of intellectual capital (IC) has been emphasized during recent year. Such a trend puts higher education systems under great pressure for two main reasons: first, IC has been shown to be a key driver of innovation; second, the higher education system assumes the unique function of fostering innovation. Knowing how best to improve IC is considered the most significant factor of success in enhancing innovation. However, the higher education system of today has difficulty in measuring IC precisely to improve its innovation performance. This study is to conquer such a problem by establishing critical criteria for IC assessment. Based on the findings, the higher education system is encouraged to successfully evaluate its IC performance and then find ways to improve this performance to achieve better innovation.     

Investment-cash flow sensitivity cannot be a good measure of financial constraints: Evidence from the time series

Investment-cash flow sensitivity has declined and disappeared, even during the 2007-2009 credit crunch. If one believes that financial constraints have not disappeared, then investment-cash flow sensitivity cannot be a good measure of financial constraints. The decline and disappearance are robust to considerations of R&D and cash reserves, and across groups of firms. The information content in cash flow regarding investment opportunities has declined, but measurement error in Tobin's q does not completely explain the patterns in investment-cash flow sensitivity. The decline and disappearance cannot be explained by changes in sample composition, corporate governance, or market power—and remain a puzzle.     

A simple approach to standardized-residuals-based higher-moment tests

We propose a new approach to the higher-moment tests for evaluating the standardized error distribution hypothesis of a conditional mean-and-variance model (such as a GARCH-type model). Our key idea is to purge the effect of estimating the conditional mean-and-variance parameters on the estimated higher moments by suitably using the first and second moments of the standardized residuals. The resulting higher-moment tests have a simple invariant form for various conditional mean-and-variance models, and are also applicable to the symmetry or independence hypothesis that does not involve a complete standardized error distribution. Thus, our tests are simple and flexible. Using our approach, we establish a class of skewness–kurtosis tests, characteristic-function-based moment tests, and Value-at-Risk tests for exploring the standardized error distribution and higher-order dependence structures. We also conduct a simulation to show the validity of our approach in purging the estimation effect, and provide an empirical example to show the usefulness of our tests in exploring conditional non-normality.