国有企业全面风险管理探究

本文针对企业风险管理问题,提出遵循行业规律,根据自身发展和业务特点,通过建立健全以风险收集、风险识别、风险评估、风险应对、持续改进为基本流程的组织体系、决策体系、报告体系、监督体系,并从经营管理流程、业务决策流程和职能部门监管"三个维度",全面推进风险管理工作,并通过实时监控、动态监控与常规监控相结合的风险监控预警模式,不断构筑起功能完善、反应及时、处置得当的风险预警平台,从而形成企业的全面风险管理机制。     

会计风险管理过程中存在的问题探讨

随着全球经济一体化进程的不断加快,市场经济建设的日益深入,会计风险对企业财务管理的影响也越来越大.会计风险将会对企业的生产经营、发展战略及决策带来重大影响.本文通过对会计风险管理过程中存在的问题进行粗浅的分析,进而提出几点加强会计风险管理的有效措施,以供大家参考.     

供电企业风险预警机制研究

供电企业的行业特征决定了企业既肩负着社会责任,也承担着巨大的经营责任。因此,实施风险管理对供电企业意义重大。供电企业现有风险管理多为事后控制,并不能从根本上防范重大风险以及其所带来的损失。供电企业应当建立风险预警机制,使风险管理重点由事后监督向事前预防、事中控制转移,从而提高风险管控的效率。这也是增强供电企业的免疫力、应变力和竞争力的迫切需要。本文介绍了风险预警的概念,重点对风险预警机制建立流程进行梳理,以期对供电企业风险管理的实践提供参考。     

对企业财务风险管理几个基本理论问题的认识

财务风险管理是企业财务管理的重要内容。对财务风险的概念、财务风险管理的基本特征进行了探讨,同时提出财务风险管理有财务风险预测、财务风险决策、财务风险控制、财务风险管理效果评价以及财务风险损益处理五项职能的看法。     

构筑科学的企业人力资源风险管理体系

企业人力资源风险潜藏于人力资源管理流程中的各个环节。人力资源风险更多地会给企业带来难以预估的损失,因此防范人力资源风险就变得尤为必要。文章提出了有效的对策,构建了涵盖风险识别、风险预估、风险决策、风险控制四项内容的风险管理体系。     

S信托公司信托业务风险管理研究

近几年,由于信托业务不断扩张,风险管理的滞后,在信托业务产生高利润的同时,必然的带来了重大风险。论文通过案例分析,以系统论观点提出了风险管理策略。该策略包括:信托业务关键流程设计,信托项目启动时尽职调查、运行期定时排查风险、清算期专项审计风险。     

企业并购的内部控制体系研究

企业并购是高风险战略活动,有些风险是系统风险,是无法避免的,有些风险是非系统风险,企业可以通过采取积极措施,对其进行防范和管理。本文借鉴国内外学者对并购流程的划分,将并购交易划分为"决策—实施—整合—评价"四个流程,并通过对各流程主要工作内容的剖析,以COSO-ERM中风险管理八要素为基础,从风险评估、控制活动、控制监督三个方面构建各流程内部控制体系,力图将并购风险降到最低。     

商业银行参与PPP项目融资风险及路径选择

随着国家层面对社会投资模式的转变,商业银行亟需紧随国家政策导向,开展业务模式转型,但在参与PPP项目中面临着新的更大风险,如何进行有效地风险管理及路径选择是商业银行当前面临的重大事项。     

企业集团风险防范以及内部的财务控制系统

由于企业集团的特殊性,其风险防范具有很大的困难,因此其内部的财务控制至关重要。本文通过对企业集团风险的研究,对财务控制系统的所应包含的财务目标控制系统、财务决策控制系统、重大事项决策控制系统、监督控制系统和财务信息控制系统等各个方面进行了探讨。     

管理视角下企业集团风险监控的预警机制研究

本文结合企业集团开展风险管理工作的实际,提出一种基于管理视角的风险监控预警工作机制。从企业集团系统管理的角度出发,对风险预警工作模式进行顶层设计,按照一般的风险管理要求,将主要业务进行分类,纳入企业面临的战略风险、运营风险、市场风险、财务风险中来,并分别对其日常发生的风险事项进行监控和管理,最终达到整个集团企业上下联动的风险预警目的,具有很好的实践价值。     

Efficiency in banking services: a comparative analysis of Internet-primary and branching banks in the US

This paper investigates the provision of financial services by banks as a two-stage production process involving three different basic activities. The first stage includes service activities, while the second stage comprises both investment-related and risk management activities. Financial services performance is assessed in terms of service efficiency and investment and risk management efficiency for years 2002–2010. The major empirical findings are that the Internet-primary bank is more efficient than most branching banks in deposit-raising activities, but with regard to investment and risk management activities, there are many brick-and-mortar banks that match the online bank performance.     

Me,myself and I: The role of CEO narcissism in internationalization decisions

Internationalization decisions represent major objects of international business research; in this context, the respective role of decision-makers, i.e., strategic actors has been under study for now nearly 50 years. However, some important individual characteristics of strategic actors, which seem to influence individual decision-making in a significant way, have been – in contrast to general management research – widely disregarded. Among those characteristics, narcissism plays a decisive role. Trying to provide a first attempt to fill this research gap our paper aims at theorizing on as well as empirically analyzing potential relationships between narcissistic tendencies of CEOs and their internationalization decisions. The empirical study of major German manufacturing firms over the period 2004–2013 shows that CEOs with a high degree of narcissism tend to intensify business activities abroad in general while the expected effect on intensified activities in markets with a high psychic distance cannot be identified. These research results help to better understand the drivers of firms’ internationalization, stress the importance of recognizing managerial decision-making in the context of analyzing business activities abroad, and improve the prediction of CEOs’ decision-making behavior in general.     

Healthy financial habits in young adults: An exploratory study of the relationship between subjective financial literacy,engagement with finances,and financial decision-making

This paper provides insights into young adults' financial habits and decision-making considerations as they enter the workforce. We use 28 semi-structured interviews with Australian university graduates to explore how their motivation to engage with personal finances and their subjective financial literacy, i.e., self-reported, support healthy financial habits. Our findings show that a young adult's social context and exposure to financial hardship rather than their financial confidence determine the health of their financial habits. We observed research participants in a romantic partnership as more focused on their future. This future focus motivates them to engage more with their finances and manifests as explicit goal setting, formal budgeting, or adherence to strict bucket systems. These insights might be useful for policymakers and educators: social context matters when designing financial health interventions, while financial education programs predominately should aim at demystifying complex long-term financial decision-making such as investments and retirement.     

数学期望在物流管理中的应用

文章通过实例介绍了数学期望在物流管理活动中选择最优生产批量、最优库存量、最佳进货量等方面的应用,说明了数学期望在物流决策中的重要作用。     

The risk of sensorineural hearing loss from noisy toys and recreational activities in children and teenagers

Abstract

The present paper is a review of toys, playthings, games and recreational activities of children and teenagers implying dangerous sound levels and risk of hearing loss. One way of estimating the risk is by sound level measurements, another is by hearing tests, preferably related to noisy activities. One problem with this issue is the unknown sensitivity of children's hearing for loud sounds. This fact and the aggressive behavior of many children when using toys indicates the importance of information on these matters and a generally cautious and conservative attitude, particularly towards toys emitting impulsive sound, e.g. toy guns and firecrackers.     

Emerging Economies' March Toward Globalization: From China to Muscatine

ABSTRACT

In this paper, a university business faculty-based workload model (WLM) is described. The WLM incorporates all the activities associated with university academic life and serves as a base for the management and/or change management of any of these. The WLM also provides an objective, transparent and equitable mechanism for the allocation of workload for all academics in the faculty, recognizing that there are certain activities which have strategic importance and need to be encouraged. In this paper, the strategic academic activity selected for illustration is research activity and output (within an Australian context). The WLM can be adapted to suit most other country's higher education systems. The WLM per se explicitly incorporates an element of research management which is supplemented, due to the research context adopted in this paper, by a sub-model, the Research Quantum management Model (RQMM), whose specific intent is the (change) management of research activity and its subsequent output (research quantum).     

Let the Story Go: The Role of Emotion in the Decision-Making Process of the Reluctant, Vulnerable Witness or Whistle-Blower

This paper draws on cognitive psychological theory to explain the role of emotion in the decision-making process of four reluctant, vulnerable witnesses to wrongdoing, who were persuaded to blow the whistle on matters of substantial public interest. It proposes a theoretical explanation for the role of emotion on whistle-blower or witness decision-making, based on the Iterative Reprocessing Model and drawing on appraisal-based theories of cognitive psychology. It concludes that the decision to speak is preceded by an intense emotional episode, probably due to changes in the witnesses’ coping and legitimacy appraisal structures. These changes are most likely a result of interaction with journalists and others during the decision-making process.     

内部审计在管控董事会风险认知偏差中的监督与协同机制研究

在信息化和科技化时代,风险愈加复杂和未知,企业强化风险管理的重要性凸显,需要及时、准确感知面临的风险,做出科学的决策,而这一决策又容易受到风险认知的影响。因此,为了减弱董事会做出不当决策的风险,内部审计通过发挥监督和协同作用能够缓解风险认知偏差带来的影响。创新之处在于尝试从关键风险参与者角度分析董事会产生风险认知偏差的原因,并通过内部审计发挥在风险管理中的作用,推动董事会、高管层与内部审计在风险管理中的战略协调和默契协作,使董事会做出正确的战略决策。     

A Step Forward: Ethics Education Matters!

Ethics education matters! Contrary to some common beliefs that ethical behavior is inborn, this study suggests that education does matter. This paper examines ethics education and its relationship with students’ ethical awareness and moral reasoning. Attitudes Towards Business Ethics Questionnaire and 10 vignettes were deployed as the major measurement instruments. It is hypothesized that students with ethics education will have both a greater ethical awareness and ability to make more ethical decisions. Hypotheses were tested in two undergraduate business courses at a major research university where 707 students were sampled. Results suggest that ethics education improved students’ ethical awareness and moral reasoning. Interestingly, results also seem to show that students’ readiness moderated their learning outcomes.     

高校学生自治组织之法治化规范研究

通过规范学生会、学生社团等主流学生自治组织以及学生公寓和学生公寓园区管理组织、BBS管理团队等其它类型学生自治组织的运作,强化学生参与学校民主决策以及加强对高校学生自治组织的救济等举措,可实现高校学生自治组织的法治化。这不仅意味着要将科学的管理理念应用于各种学生自治组织之人、事、制度,更意味着高校学生自治组织外在和内在的刚性、规范和自觉,以及学生权利和权力救济途径的构建和完善。这样完整的逻辑体系就真正具有了法治规范性。