如何控制和防范企业财务风险

通过对财务风险的成因、特征和财务分析方法等几方面的阐述,来说明企业如何控制和防范企业财务风险。     

论我国如何防范经济滞涨风险

受国际金融危机的影响,我国经济发展面临挑战;而同时物价在短期回调后又呈快速上扬态势。目前世界经济的发展态势也不明朗。因此,现阶段我国存在一定的经济滞涨隐患。要预防滞涨的发生,应注意多项政策配合使用,应采取多种措施拉动居民消费,调整经济结构,加速各项制度改革,要灵活运用财政货币政策,并改善人民币汇率机制。     

Value Co-Creation through Patient Engagement in Health Care: A micro-level approach and research agenda

Abstract

Patient engagement has gained increasing prominence within academic literatures and policy discourse. With limited developments in practice, most extant academic contributions are conceptual, with initiatives in the National Health Service (NHS) concentrating at macro- rather than at micro-level. This may be one reason why the issue of ‘value co-creation’ has received limited attention within academic discussions of patient engagement or policy pronouncements. Drawing on emerging ideas in the services marketing and public management literatures, this article offers the first elucidation of the importance of studying ‘value co-creation’ as a basis for further empirical analysis of patient engagement in micro-level encounters.     

Cofinancing to Manage Risk in the Motion Picture Industry

Cofinancing is a term used in the movie industry to describe films for which multiple firms share the cost of production and revenues. We find that one-third of movies produced by major studios between 1987 and 2000 are cofinanced. Anecdotal evidence strongly indicates that cofinancing is for the purpose of risk management. However, the major studios are publicly traded firms, which allows investors to make their own diversification decisions, leading us to question the importance of cofinancing for risk management. Contrary to industry claims, we find that cofinancing decisions are unrelated to the distribution of individual movie returns—studios do not appear to cofinance relatively risky films. But we do find that studios are more likely to cofinance movies that account for a large fraction of their total annual production budget, which reduces portfolio risk via the law of large numbers. Toward an alternative explanation for cofinancing, we also find that cofinancing between two major studios impacts the release dates of their other movies.     

压实基底治理含酸性水的表土排土场

针对露天煤矿里面含酸性水的表土排土场,提议用压实基底的措施治理此类排土场。以现场调查、实验室测试、数值模拟的方法,研究了压实机械的最小压实力和压实层的最小压实厚度。研究结果表明:为了阻止酸性水渗入地下,压实机械的最小压实力为60k Pa,压实层的最小厚度为3.3m;为了保证排土场稳定性,压实层最小厚度是2.0m,压实层厚度取这两个最小压实层厚度的最大值。针对印度尼西亚某露天煤矿,最小压实层厚度是3.3m,对排土场采取压实基底措施后,酸性水被阻止渗入地下且安全系数从1.03提高到了1.34。     

商业银行建立防范操作风险长效机制的思考

操作风险是商业银行需要着力防范的重要风险,也是最难化解和规避的风险,本文作者结合多年的业务工作实践,对商业银行具体的业务领域进行了深入的研究,从操作风险的类型、产生的原因入手,对操作风险进行了分析,提出了防范和控制操作风险的应对措施,具有很强的指导意义和应用价值。     

浅议应收账款风险的衡量与防范

在商业竞争格外残酷的今天,为了能够生存企业采取了许多措施去提高生存的可能性。商业信用的诞生使得企业发展更进一步,由于现代商业信用的使用范围逐步扩大导致产生大量应收账款。虽然应收账款明显有扩大销售的益处,能帮助企业能更好占领市场,但是它的弊端也充分暴露出来。如何发挥应收账款的优点,规避缺点成为企业需要研究的内容。企业应该怎样衡量应收账款风险,又该怎样降低应收账款风险是每个企业管理者需要思考的。     

企业人力资源管理嵌入式风险防控技术应用研究

一直以来企业人力资源管理风险的研究偏向于企业人力资源管理目标达成可能性、实际管理成效等宏观层面理论研究,对于企业在人力资源管理中国家法律的遵守情况、企业规章制度的执行情况、标准流程的运转情况等微观层面实操研究偏少.本文基于遵循标准化、规范化、可复制三原则,运用六西格玛(Six Sigma)管理理念,提出了应对人力资源管理内部风险的嵌入式风险防控技术,通过提前介入、量化评估、嵌入流程、动态管控等“针对性、实操性”风险防控举措,主动应对企业人力资源管理中的微观风险,提升企业人力资源管理合法合规性和战略目标达成能力.     

人性化服务在外科手术患者护理实践中的应用

目的:通过人性化服务的优质护理,提高围手术期患者的护理质量。方法:2012年7月起,对我科围手术期的患者,从入院开始、术前、术后至出院,在整个护理服务过程中均按照人性化服务的要求为患者提供全程优质护理。结果:2012年下半年至今,我科住院患者术后并发症减少,住院天数明显下降,综合满意度提高。     

论如何防范我国商业银行人员因素操作风险

文章针对人员因素操作风险提出了加强员工的职业道德教育、强化员工的风险意识、逐步完善和更新各项规章制度、提高制度的执行力、强化违规责任追究机制、建立"和谐合规"的企业文化氛围等防范措施。     

The American Example in Health Care

Medical provision to British taxpayers under the National Health Service has often been favourably contrasted with the experience of American consumers. Frances Stevens who has worked in the NHS for years suggests from her observation of the American health system that the NHS can learn much from America.     

Network Incentives in Managed Health Care

This paper introduces a theory of network incentives in managed health care. Participation in the plan's network confers an economic benefit on providers; in exchange, the plan expects compliance with its protocols. The network sets a target for the number of outpatient visits in an episode of care. A provider failing to satisfy the target may be penalized by the plan's attempt to direct patients to other providers within its network. There is an equilibrium in which every provider in the network uses the target. We test the theory by observing behavior of providers before and after the introduction of managed mental health care in a large, employed population. Managed care consisted of price reductions, utilization review, and creation of a network. Quantity per episode of care fell sharply after initiation of managed care. We identify a network effect in our empirical work. The results indicate that in this case, network incentives account for most of the quantity reduction due to managed care.     

防止利益冲突:治理房地产腐败的有效途径

当前,中国正处在发展的黄金期、关键期和敏感期,经济发展的高速、腐败现象的高频,以及由此引发的各类矛盾高显是其突出表征。我国房地产业在迅猛发展、对国计民生影响愈来愈深远、并成为国民经济发展支柱产业的同时,却也因房地产领域腐败案件频发给其发展带来极大困扰。应当充分认识利益冲突是房地产领域腐败的第一诱因和根源;多管齐下,建立健全防止利益冲突机制是从源头上治理房地产腐败的必然选择。     

从FIDIC合同条件中的价格调整和调价公式看建材价格风险规避

对于建设周期较长的工程项目,生产过程中建材价格上涨的风险已经成为业主和承包商都不愿面对却又无法回避的事实。据此,通过对FIDIC合同中有关价格调整条款以及调价公式的分析,探讨建材价格波动较大时,业主、承包商风险规避的合理途径。     

强化监理企业伦理建设预防职业道德风险

职业道德风险是监理企业面临的众多风险之一，从产生这种风险的内因角度出发，认为可以通过强化企业伦理建设来预防这种风险，并对监理企业如何进行伦理建设提供了若干建议，这有助于监理企业预防职业道德风险，为企业树立良好的信誉，以增强企业的竞争力。     

Adjusting to the Oil Price Fall

In his Budget speech last March Mr. Lawson said “If we can survive unscathed the loss of half our North Sea oil revenues in less than 25 weeks, then the prospective loss of the other half over the remainder of the next 25 years should not cause us undue concern.” In this Viewpoint we ask whether Mr. Lawson's optimism was premature. Although we continue to believe that the fall in oil prices will have favourable effects on the UK economy, there will be problems of adjustment which could be painful. We ask the following questions: (a) What adjustment to the balance of payments is needed to compensate for the fall in oil prices? (b) How will the adjustment occur? (c) How far can the recent weakness of sterling be explained by the fall in oil prices, or is there a more alarming explanation?     

浅谈银行如何有效防范地方政府融资风险

在94年国家进行分税制改革之后,财政收入向中央政府集中,这加剧了各地方政府事权与财权不平衡的局面,政府融资平台为地方政府拓宽了融资渠道。进入2008以来,受国际金融危机的影响,我国实施了宽松的货币政策和积极的财政政策,推动了各地方政府融资平台飞速发展,在应对金融危机方面起到了重要作用。但是地方政府融资债务疯狂增长下其隐藏的风险已经逐渐凸显出来,值得我们关注。本文从银行的角度浅析了银行如何防范来自地方政府融资的风险。     

The Financial Implications of Using Decision Tree Analysis for Publicly Funded Health Care Screening in Canada

This article demonstrates that decision trees have several applications in screening for incidences of various cancers in the publicly funded health care system of Canada. This article reviews previous research on the design of various types of decision trees to identify the relevant decision-making parameters that should be incorporated into enhanced usage of decision trees. This article proposes a methodology for screening breast and prostate cancers. While an accounting is made for various financial costs and benefits, comments are made on the limitations of the modeling exercise through identification of problems in assigning probabilities, the use of samples in ascertaining population parameters, ethical concerns, and measuring a cost per life year. This article concludes with prospects for future research including private sector versus public sector financing and the incorporation of opportunity costs into the decision-making process.     

Paying For Joint Costs in Health Care

The paper analyzes a regulatory game between a public and a private payer to finance hospital joint costs (mainly capital and technology expenses). The public payer (inspired by the federal Medicare program) may both directly reimburse for joint costs ("pass-through" payments) and add a margin over variable costs paid per discharge, while the private payer can only use a margin policy. The hospital chooses joint costs in response to payers' overall payment incentives. Without pass-through payments, under provision of joint costs results front free-riding behavior of payers and the first-mover advantage of the public payer. Using pass-through policy in its self-interest, the public payer actually may moderate the under provision of joint costs; under some conditions, the equilibrium allocation may be socially efficient. Our results bear directly on directly Medicare policy, which is phasing out pass-through payments.     

解读纺织工业调整振兴规划 实现3年发展目标

2008年下半年以来,国际金融危机愈演愈烈并严重冲击实体经济,受此影响,我国经济下行压力加大.党中央、国务院审时度势、积极应对,将保增长、扩内需、调结构作为经济工作的重点,作出了一系列重大决策和部署.2008年11月,国务院第37次常务会议决定,制定和组织实施纺织等重点产业调整和振兴规划,这是应对危机、保持经济平稳较快发展、推动纺织等重点产业升级的重大措施.