Solvency Ⅱ与C-ROSS非寿险保险风险最低资本要求比较研究——基于中国60家财产保险公司的经验证据

本文以非寿险业务保险风险最低资本要求为考察对象,研究了欧盟Solvency Ⅱ与中国C-ROSS的差异,并利用中国保险市场60家财险公司的经验数据,对两者之间的差异进行了实证和模拟分析。研究结果表明,Solvency Ⅱ和C-ROSS对中国财险公司保险风险最低资本要求存在差异。对于拥有传统业务结构的财险公司,Solvency Ⅱ对保险风险最低资本要求更高,但是这种差距随着公司业务规模的缩小而减弱;对于以经营某些专业险种为主的财险公司,主营业务险种对两者差异具有决定性影响。本文的研究结论详细解释了Solvency Ⅱ与C-ROSS在非寿险保险风险最低资本计算上的异同,对C-ROSS下一步的修订工作提供了一定的支持与参考。     

通用飞机航空电子系统架构研究综述

当前我国通用飞机产业迎来了巨大的发展机遇，开展通用飞机航电系统架构的研究具有重要意义。通过分析通用飞机航空电子系统的典型需求，包括功能需求、安全性需求、适航需求、经济性与维护保障需求等，分高、中、低三类分别讨论了国外代表性的通用飞机航电系统架构的主要特点，揭示了通用飞机航电系统架构设计的一般规律，并结合应用需求提出了未来通用飞机航电系统的发展趋势，可以为相关研究提供有益的参考。     

信息化环境下物资需求计划管理内部控制问题研究

完善和创新信息化环境下物资需求计划管理内部控制体系已成为企业成功的重要关键,具有现实的经济意义。     

Intellectual property rights in a quality-ladder model with persistent leadership

This paper analyzes the effects of intellectual property rights in a quality-ladder model of endogenous growth in which incumbent firms preemptively innovate in order to keep their position of leadership. Unlike in models with leapfrogging, granting forward protection, and imposing a non-obviousness requirement reduces growth. In the main case where entrants and incumbents have free access to the same R&D technology, infinite protection against imitation, granted independently of the size of the lead, maximizes growth. If entrants have to engage in costly catch up before they can undertake frontier R&D, growth is maximal for a finite (expected) length of protection against imitation.     

输送机中心轴线标定及测量精度分析

通过对带式输送机安装中心轴线标定方法进行理论分析,推导出边长和角度实测的精度相关公式,同时输送机的施工安装工艺对测量标定中心轴线提出了较高的要求,为我们提出了在实际工作中的具体做法和应注意的几个问题。     

论习近平新时代中国特色社会主义思想的精神实质与实践要求

习近平新时代中国特色社会主义思想是党的十九大的灵魂和主线,是我们党迈进新时代、开启新征程、续写新篇章的政治宣言和行动指南。其精神实质集中体现在贯穿这一伟大思想始终的以人民为中心、斗争精神和知行合一。其实践要求至少应包括坚持党的全面领导,牢固树立“四个意识”“四个自信”,坚决做到“两个维护”;落实以人民为中心的发展思想,从保障和改善民生做起,坚持群众想什么、我们就干什么;将全面深化改革进行到底,坚定改革的决心和信心,掌握改革的方法等。同时,习近平总书记对北京工作也提出了一系列要求,如以建设国际一流的和谐宜居之都为战略目标;以探索构建超大城市治理体系为首要任务;以精治共治法治为切入点等等。     

CPA credential perceptions: a case study of Hispanic accountants

One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission’s recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation of minority Certified Public Accountants (CPAs) for many years. To this end, organizations such as American Institute of CPAs (AICPA), National Association of Black Accountants (NABA), Association of Latino Professionals in Finance and Accounting (ALPFA), and the Ph.D. Project have provided different types of support to alleviate the problem. However, the numbers are still disturbingly low. This is particularly true for Hispanic accountants. Therefore, the purpose of this study was to examine Hispanic accountants’ perception of the CPA credential. While the results indicate that gender, exam affordability, and job incentives are positively associated with the likelihood of being a CPA, the 150-hour requirement was not perceived as a hindrance for certification.     

Trust or not: Heuristics for making trust-based choices in HR management

The present two studies examine how the participants (i.e., 150 managers) make trust-based employee selection in hypothetical situations, based on five cues of trustworthiness derived from previous surveys. In Study 1, each executive participant is presented with a pair of candidates with different cue profiles so that the choice would favor one of them based upon each of the four following heuristics: Franklin's rule, likelihood expectancy, take-the-best (TTB), and minimum requirement (MR). Study 2 adopting a within-subject design jointly compares the four heuristics. The results show that simple heuristics (MR and TTB) outperform the more complex strategies (Franklin's rule and likelihood expectancy) in their predictive accuracy. The MR heuristic, a heuristic tallying the frequency of passes against a set of minimal rather than optimal or satisfactory requirements, performs even better than the TTB heuristic, particularly when the number of the cues identified as MRs is small.     

An integrated system for information security management with the unified framework

Information security management plays an essential role for drawing the roadmap of information security; thus, many theoretical methodologies and practical standards are brought into this domain. However, many standards and methodologies are too cumbersome to be adopted by an organization. Additionally, there is no unified framework to systematically handle the tedious tasks of information security management. This study’s primary goal is to design an integrated system for information security management (ISISM) that aims to use current methodologies and standards to solve the above-mentioned issues. Because business impact analysis and risk analysis are the most important areas within this domain, we carefully select the related methods and then integrate them into a unified framework, upon which the proposed ISISM depends. To achieve this outcome for this study, security requirement engineering is adopted, which enables the designed system to support system users in generating risk assessment reports with related information security policies.     

农户民间借贷需求影响因素的经验分析——基于河南省的调查

采用河南省农村的社会调查资料,运用Logit模型,对农户民间借贷需求影响因素进行了实证检验。结果表明:社会资本拥有量、家庭状况和信贷环境均是影响农户民间借贷需求的主要因素。尤其,具有一定社会地位的家庭、收入水平较高的家庭、负担水平较重的家庭以及所在村存在"高利贷"等因素对农户获得民间借贷的可能性具有非常显著的作用。