事业会计与企业会计的思考

对事业会计与企业会计进行研究,就要将两者进行对比,发现两者的共同点与不同点,在进行比较过程中找到二者的重点属性,将其中的弱项与优势都进行突出,不断进行整合改善,使其中的建设能够有效的进行,并且使二者进行有效的结合使用,将二者的优势进行结合施用,使会计事业能够稳定进步。     

浅谈IPTV相关技术

本文主要对IPTV进行简要介绍,首先对IPTV的概念进行阐述,其次对IPTV涉及的众多技术进行解析,最后指出了我国IPTV发展的现状,对我国未来IPTV的发展进行展望。     

提高市场营销课程教学水平的方法探索

为了提高市场营销课程的教学水平,达到最佳的教学效果,我们结合多年的教学实践,总结出常用的七种教学方法:一是改变传统的师生关系,进行互动教学;二是紧密结合本企业的实际,进行案例教学;三是组织学生到本地区知名企业参观,进行现场教学;四是充分利用互联网资源,进行形象教学;五是组织学生开展操作训练,进行模拟教学;六是组织学生顶岗实习,进行实践教学;七是组织学生参加营销策划比赛,进行综合教学。     

基于价值链的医疗项目作业成本分析

目前大多数民营医院不会进行复杂的医院成本核算与成本管理,因此对医疗项目作业进行成本分析对其后期的成本核算具有重要的意义。文章对医疗项目作业管理进行研究,辨识了基本作业和辅助作业后对辅助作业进行简化,提出基于价值链的成本管理措施,并对医疗项目作业动因进行分析。     

行政事业会计与基建会计合并建账的几点思考

当前我国公共财政管理工作取得了巨大的进步与发展,为了确保公共财政管理工作有序进行,需要对会计制度进行完善,将基建会计与行政事业会计进行合并,对于相关的财务进行有序管理。本文对于行政事业会计与基建会计合并建账的必要性与重要性进行分析,结合当前的会计现状,提出完善合并建账的措施。     

公司债券和股票的收益率相关性实证研究

本文首先对股票风险以及股票风险管理理论的发展脉络进行了梳理与介绍。之后本文对VaR方法进行了详细的介绍,包括其来源、定义、特点和不足之处。接着对VaR的三种主要计算方法进行了介绍,并对每种方法的优缺点进行了分析。最后提出了基于VaR的每单位风险收益,用单位风险收益来进行股票组合管理,然后使用模拟投资组合对此进行实证分析,并对分析结果进行了总结与展望。     

基于知识图谱的国内外互联网金融研究热点与发展趋势

是基于知识图谱,对于互联网金融的发展热点进行综合论述,首先,对于研究工具与数据来源进行简要介绍;其次,是对于国内外互联网研究现状进行概述;最后是通过五个方面进行国内外互联网金融的发展趋势进行分析与研究。     

企业流转税“视同销售”的会计处理及纳税申报研究

增值税、营业税和消费税暂行条例实施细则均对视同销售行为进行了明确界定,但《企业会计准则》对视同销售行为如何进行会计处理却缺乏统一明确的规范,这给会计实务工作带来了困惑。本文对两者规定存在异议的视同销售经济业务进行实质分析的基础上,分析其根据会计准则如何进行会计处理,即是否确认收入结转成本,同时探讨如何进行纳税申报,如何正确的在纳税申报表上进行填列。     

浅谈宗地地价计算

本文围绕在城市地籍管理中如何进行土地估价这一主题,对土地估价的一些原理与方法进行了论述,并对其估价的方法进行了研究,介绍了进行土地估价的程序.     

从消费需求看结构调整对我国经济发展的促进作用

本文参考了1987年至2008年国际需求结构的演变形式,对我国需求结构特征进行了全面的分析,并对我国总需求结构进行了调整,通过相关的一些研究表明,要想对总需求进行全面的调整,必须先跳出结构本身的需求,开始从两个方面进行着手,一方面是从经济发展战略进行着手;另一方面是从收入分配制度进行着手。经济的发展与我国的消费需求和进出口贸易有着重要的联系,消费会促进经济转变,促进总需求结构的调整和经济的发展。     

Assessing risks – challenges posed by the European general product safety directive

The concept of risk appears in a prominent way in the recently revised European Directive on General Product Safety (GPSD). Risk assessment is therefore an important tool for the success of the Directive; the question is how risk assessment should be carried out in a systematic manner in order to meet the aims of the Directive. In this paper, the references in the GPSD concerning the concept of risk are reviewed and compared with reported problems in European risk assessment. Existing guidelines for risk assessment are examined in order to determine what factors determine the consistency of the outcome. This leads to recommendations for a process that could be followed in order to make risk assessment successful in the context of the GPSD. On the basis of existing guidelines for risk assessment, criteria are formulated with which methods of risk assessment should comply. A stepwise process is proposed in order to develop a common method of risk assessment that can be applied in Europe to support the GPSD. The requirements for risk management in the new GPSD are rather and lack specification, both for producers and for enforcement authorities. The Directive further refers to the need to develop non-binding guidelines in due course. Sources of different outcomes of the risk assessment process are outlined in this paper as well as possibilities to achieve a more consistent basis for decisions, more uniformity and transparency. These are essential conditions if one wishes to avoid both undue trade barriers and unsafe products on the market. A leading role for the European Commission seems necessary to make sure that the intentions of the GPSD are accomplished.     

项目反应理论在实时网络风险评估中的应用

为提高传统网络风险评估方法的准确性,针对大部分网络风险评估方法未考虑攻击能力值的问题,提出了一种基于项目反应理论的实时网络风险评估方法。该方法利用项目反应理论引入的攻击能力值参数以及服务安全等级参数,对传统攻击威胁值和攻击成功概率计算方法进行改进,并采用三标度层次分析法构建出更准确的服务重要性权重,最终获得符合网络环境的评估态势。仿真结果表明：该方法可以提高评估结果的准确度,并实时地绘制更符合真实网络环境的安全态势图。     

全球化发展下我国转基因技术的风险评估与风险管理分析

转基因技术发展以来一直饱受争议,公众对于转基因技术的讨论多聚焦于“安全性”问题,因此,政府对于转基因技术的安全评估与风险管理方式尤为重要。本文从转基因的安全性评估与风险管理角度切入,分析美国、欧盟、日本等地区对于转基因技术的风险管理方式,对比分析其与我国的差异,期望藉由良好的风险评估与完善的风险管理方法来提高我国公众对转基因技术的认知度。     

基于G1-变异系数的私募股权融资风险评价

私募股权融资风险评价研究是一项复杂而系统的工作,其中既有定性的研究也有定量的分析。本文构建私募股权融资风险评价指标体系,采用G1法与变异系数法相结合的方式确定指标体系综合权重,以模糊数学原理为基础,构建私募股权融资风险综合评价模型,对P企业私募股权融资风险进行综合评价。评价结果表明,P企业私募股权融资风险的综合评价值为3.6297,处于极其接近良好的状态,风险较低,表明该项目适合进行私募股权融资。其中金融风险的分值为3.4965,环境风险的分值为3.2305,管理风险的分值为3.4181,政策风险的分值为3.6026,市场风险的分值为4.0832,财务风险的分值为3.8811,表明各个风险的评价分值都适合进行私募股权融资,融资风险较小。本研究可为现有私募股权融资风险评价与选择提供借鉴和参考。     

The institutionalisation of political risk assessment (IPRA) in Jordanian international firms

This paper investigates the determinants of the institutionalisation of political risk assessment (IPRA) within publicly traded international firms in Jordan. The aim is to contribute to the development of IPRA theory by identifying indicators of institutionalisation; by describing and explaining their determinants; and by investigating their relative importance. The paper also represents one of the first studies of political risk assessment of firms in a Middle East context.The study focuses on firm-specific characteristics and extends previous research by investigating firms’ size and degree of internationalisation. A survey strategy was adopted and self-administered questionnaires were distributed to the entire target population of Jordanian international firms. 44 usable responses were obtained (54.9%). Non-parametric statistics were used to test the research hypotheses.The main findings are that the level of institutionalisation of political risk assessment (PRA) within firms is significantly and positively correlated with a firm's total assets, international revenue and number of operating countries. Of the three significant determinants of institutionalisation, the number of operating countries is found to be the most important. The more countries in which a firm operates, the more likely it is to face significant risks, and so to institutionalise political risk assessment.     

通路相关不确定系数在化学品风险评定中的应用

制定化学品安全限量时需要使用不确定系数来减少不确定性，确保能充分保护暴露人群。本文简述人群包括成年人、老年人、儿童、新生儿和种族群体的单态性代谢和多态性代谢通路基础上不确定系数，它的应用将有助于提高我国化学品风险评定水平。     

神经网络在实验室检测工作质量管理及控制中的应用

对实验室检测工作质量中存在的风险因素进行研究,形成风险评价指标体系,并运用BP神经网络建立风险分析评价模型,对风险评价指标进行量化评价,最终获得量化的实验室整体检测工作质量风险数据,为实验室有效管理提供科学决策依据。     

Modeling firm specific internationalization risk: An application to banks’ risk assessment in lending to firms that do international business

Drawing on internationalization process theory, we develop a new model for firm-specific internationalization risk assessment. The model shows that firm-specific internationalization risks can be determined from a firm's experiences and from current business activities in a firm's network. Experiential risks are categorized as international, country market, network, or relationship experience risks. Risk assessment in current network activities can be determined from a firm's dependency on a network and from the network's performance and evolution. We apply our model to credit risk assessment by banks and other credit institutions. This article adds to research on financial institutions’ credit risk assessment by focusing on firm-specific internationalization risk assessment, an area that has previously received little attention in the literature. In addition, this article provides a better understanding of risk assessment in the internationalization process, shedding light not only on the risks involved in firms’ commitment to internationalization but also on the risks that banks and other institutions take when they commit by lending to internationalizing firms.     

层次分析法在技术创新风险评估中的应用

在进行有效的技术创新风险评价之前,非常重要的一个环节就是每一层风险指标相对权重的确定,本文采用了层次分析法(AHP法)来确定风险指标权数(w).它将一个复杂的多指标评价问题作为一个系统,将总目标分解为多个分目标或准则,进而分解为多指标的若干层次,通过定性指标模糊量化方法算出层次单排序和总排序,以此确定多目标、多方案优化决策问题中各个指标的权重.     

A framework of the risk assessment for the supply chain of hazardous materials

This paper shows a framework of risk assessment models and analyzes the Mexican context of the supply chain for hazardous materials. A new set of risk assessment models is developed for each main activity of the closed-loop supply chain for hazardous materials. This model can be used to evaluate suppliers, transportation routes, outsourcing options and the material itself. A proportional risk-assessment technique is used to define risk cost calculation for the hazardous materials management using the National Fire Protection Agency classification. Hazardous materials represent a logistics challenge because of the risk involved at their handling. From 2006 to 2009 a total of 1,200 accidents were reported at different points of the supply chain. The investigated models require a previous analysis of the activities in order to calculate factors, such as the accident rate and possible affected population, among others; that could affect the cost in case of an accident. Analyzing the risk, cost values can be used by decision makers to determine which activities should be outsourced in order to avoid the risk itself or to fulfill laws and regulations.