Low amplitude P, QRS and T wave pattern in lead I--the "isoelectric lead I sign"

An applicant's electrocardiogram contains a low amplitude P, QRS and T wave pattern in lead I. The diagnostic and prognostic implications of this ECG pattern are discussed.     

7月:并购市场表现低迷

并购是融资的一个重要途径,为了让读者了解国内外的并购形势.本刊和全球并购中心(并购公会)联合推出并购月数据报告,供读者参考     

股份制商业银行组织架构改造与扁平化管理

对商业银行来说,建立合理的组织架构是保证业务平稳、高效运行的基本前提.我国商业银行股份制进程虽然起步较晚,但是,由于组建时吸取了国有银行实践工作中的经验教训,吸取了国外银行业部分先进经营理念,因此在组织结构和经营机制方面拥有一定优势.然而,与发达国家商业银行成熟的组织结构相比较,我国股份制商业银行的组织结构仍较为繁琐,大部分银行管理人员的思想还较为保守和落后,块块管理的组织结构仍欠合理,"统一管理、分级经营"的经营理念未充分体现,分行仍类似"行中行"拥有过大的行政权力,这一切严重制约了银行进行管理创新、服务创新和技术创新的步伐,无法应对金融业全面开放外资银行在资本、管理、服务和技术方面发起的挑战.     

Increased QRS voltage in the limb leads

Increased QRS voltage accompanied by repolarization abnormalities in a life insurance applicant's electrocardiogram should alert the medical director to the possibility of left ventricular hypertrophy. If confirmed, left ventricular hypertrophy or increased left ventricular mass is a strong independent risk factor for future cardiac events and all cause mortality. The use of the electrocardiogram to diagnose left ventricular hypertrophy can be helpful, but there are limitations that need to be considered. This ECG case study illustrates some of the pitfalls in the electrocardiographic diagnosis of left ventricular hypertrophy.     

供电线路中零地电压的形成、危害与控制

随着我国经济社会的迅速发展,电能已成为是国民经济建设及现代化生活的最重要能源之一。目前,各个行业都高度依赖电能,对供电的质量要求越来越高。     

Tall R wave in lead V1

Tall R waves in lead V1 present the life insurance company medical director with a diagnostic dilemma. This ECG pattern may be present in applicants with right bundle branch block, right ventricular hypertrophy, Wolff-Parkinson-White syndrome, posterior myocardial infarction, hypertrophic cardiomyopathy, muscular dystrophy, dextrocardia, misplaced precordial leads, as well as in normal individuals. This ECG case study discusses the ECG features involved in the differential diagnosis.     

"创造一种风险意识文化"--访全球风险协会主席里奇·阿波斯多利克(Richard Apostolik)

全球风险协会(Global Association of Risk Professionals,简称 GARP)成立于1996年,是目前世界规模最大的金融风险管理专业组织, 拥有来自135个国家和地区的51590 余名会员,这些会员服务于全球 5000多家金融及非金融机构,如银行、证券公司、保险公司、资产管理公司、学术机构和政府管理机构等等。GARP组织的金融风险管理师 (Financial Risk Manager,简称FRM)资格考试是国际公认的标准资格考试, FRM成为国际上风险管理领域的权威认证,目前,持有该认证证书的各类人士已达8400多人,其中在中国有近200人。2000年,GARP落地中国,成立中国分会,开始了帮助中国金融业提高风险管理水平的工作。     

A computational approach to pricing a bank credit line

Using trended Brownian motion to characterize borrower cash needs over time, we are able to derive a probability density function for the time to depletion of a bank credit line as well as the likelihoods for the time to exhausting the sources of liquidity that fund the loan. Armed with these analytic results, we solve for the credit line mark-up rate and the configuration of stored liquidity that maximizes the bank’s intertemporal expected profits from the loan. The optimality conditions produce a system of integral differential equations whose solutions we then simulate over a host of scenarios.     

积极实施新资本协议,打造全面风险管理领先银行——专访中国工商银行首席风险官魏国雄

自2007年2月中国银监会印发<中国银行业实施新资本协议指导意见>后,中国银行业就拉开了实施新巴塞尔资本协议(以下简称新资本协议)的序幕.在随后的几年时间里,中国首批新资本协议银行在组织上和资源上进行了大量投入,与此同时,银监会陆续下发了14个专门的监管指引(另有部分指引尚在征求意见中).2009年10月银监会正式启动了达标申请的预评估工作,新资本协议的实施进入最后攻坚阶段.     

公平与效率的探索:美国归一税改革30多年来的理论争鸣

自20世纪70年代开始,美国针对课税基础掀起了一场归一税改革运动,并引发了学术界的争论和广泛的研究。本文首先对美国归一税改革理论的内容、观点等做一梳理,之后重点围绕改革对税收负担、税制公平、储蓄率、价格和工资、长期经济增长等几个因素可能造成的影响展开阐述,并对改革实施的必备条件进行了评价。     

基层央行构建"大监督"机制的设想

人民银行职能调整后，基层央行主要履行执行货币政策、提供金融服务、维护区域金融稳定等职能。这些职能的履行主要以资金为操作对象，包括信贷资金、国库资金、联行资金、发行基金、存款准备金、备付金以及人民银行自身财产、财务资金及衍生的利息、租金等，具有涉及面广、金额巨大、风险点多、难以控制等特点。因此，如何加强内部控制、确保资金安全变得日益重要。然而，受多种因素的制约，目前人民银行的内控监督机制已经远远不能适应新形势的需要，为提高监督成效，防范案件发生，     

The surprising economics of a "people business"

When people are your most important asset, some standard performance measures and management practices become misleading or irrelevant. This is a danger for any business whose people costs are greater than its capital costs-that is, businesses in most industries. But it is particularly true for what the authors call "people businesses": operations with high employee costs, low capital investment, and limited spending on activities, such as R&D, that are aimed at generating future revenue. If you run a people business-or a company that includes one or more of them how do you measure its true performance? Avoid the trap of relying on capital-oriented metrics, such as return on assets and return on equity. They won't help much, as they'll tend to mask weak performance or indicate volatility where it doesn't exist. Replace them with financially rigorous people-oriented metrics-for example, a reformulation of a conventional calculation of economic profit, such as EVA, so that you gauge people, rather than capital, productivity. Once you have assessed the business's true performance, you need to enhance it operationally (be aware that relatively small changes in productivity can have a major impact on shareholder returns); reward it appropriately (push performance-related variable compensation schemes down into the organization); and price it advantageously (because economies of scale and experience tend to be less significant in people businesses, price products or services in ways that capture a share of the additional value created for customers).     

On the moving line and the future subjunctive of drawing in a post-Duchampian age

This article proceeds from the position of an in-depth analysis of present visual art practice, in so far as it reflects past histories and contains the germ of a not very enticing future. Beginning with the refusal of contemporary art to define its field (contrary to the evolving skill- and specialist-based practices of other art forms), it is argued that post-modern artists exploit the universalist doctrines of conceptual art to plunder other disciplines in a romantic, laisser-faire, if ironic manner. This colonisation is the result of post-modern theory and the influence of Duchamp and a consequence of the abandonment of drawing in its structural relation to art practice. In arguing for the importance of abstract and conceptual ways of exploring new ideas through drawing (as a complex and rhyzomic set of graphic connections, evolving in time) distinction is made between the rigidly systematic and the broadly systemic infrastructure of drawing in relation to creative acts. Following a notion borrowed from the short-lived Polish writer Bruno Schulz, that ‘time is too narrow for all events’, the second part of the article proposes an alternative post-Duchampian future dependent on the slogan ‘there cannot be a future for art without drawing, and drawing is the future of art’. Within this practice-based scenario, artists will also have to re-invent a culture of philosophical and moral responsibility for representation, specifically in relation to the field of animation, the meeting of drawing and high technology. This field cynically promotes brutality and pornography of all kinds, within negative graphic images of sexist and racist stereotypes, yet falls outside of artistic discourse. The recovery of drawing is linked to questions of artistic agency as well as notions of critique and probity.     

如何充分发挥风险管理条线在贷后管理中的作用

贷前、贷中和贷后整个信贷过程的三个管理环节密不可分、相互作用,贯穿于信用风险管理的全过程.单就风险威胁来看,其中任何一个管理环节上的疏漏或缺失,都会给信贷资产安全带来致命的影响.但从信贷业务产品特点上来看,银行作为授信一方,在贷前、贷中环节风险可控性上无疑更具主动性,而在贷后环节上则相对被动.业务实践证明,多数不良贷款的形成往往与贷后管理质量不高、风险应对措施不当直接相关,同时,贷后管理的能力和水平也在很大程度上影响着授信银行在存量客户上的价值再创造.     

跨文化翻译中的归化和异化

翻译是一种跨文化的交流活动,随着各国、各民族之间往来的日益频繁,迫切需要相互理解湘互学习.不同语言间的差异不仅表现在语音、词汇和句法等形式上,更表现在其文化特色上."归化"与"异化"是缓和源语文化和目的语文化在翻译过程中矛盾冲突的主要方法,长期以来"归化"译文出现频率往往较高,然而在当今文化全球化的时代背景下,适度增加"异化"翻译的运用对本土文化的传播和外来文化的接受不无裨益.翻译界对"归化"和"异化"的讨论很多,但这些文章更多是停留在语言研究的层面,本文将从跨文化的角度来探讨翻译中的"归化"与"异化".     

如何破解联保贷款中的“搭便车”问题——基于博弈模型的分析

已有研究认为,联保贷款可以减轻信息不对称带来的逆向选择和道德风险问题,从而提高借款企业的努力水平,并有助于降低贷款利率。本文基于博弈模型的分析表明,在银行目标不变的条件下,虽然联保贷款可以降低贷款利率,但由于联保贷款中的连带责任导致的"搭便车"问题,借款企业的努力水平反而下降了。尤其当放贷银行的目标从追求零利润转变为追求利润最大化之后,联保借款企业的努力水平会进一步下降,联保贷款利率也会上升。这也是引发联保贷款风险的重要原因之一。在政策应对上,本文研究表明,在联保贷款中引入再融资"差别机制",有助于降低联保贷款的利率和提高企业的努力水平,从而解决联保贷款中的"搭便车"问题。     

Unraveling a puzzle: the case of value line timeliness rank upgrades

We examine a sample of Value Line’s timeliness rank upgrades that occur immediately following earnings announcements and find that pre-event price momentum has significant incremental explanatory power for post-event drift, after controlling for the level of earnings surprise. Therefore, the stock price drift following Value Line’s timeliness upgrades cannot be viewed as driven only by the post-earnings announcement drift phenomenon. Instead, these findings indicate that, among other factors, Value Line has been exploiting the price momentum effect for decades. Black (Financ. Anal. J. 29:10–14, 1973) clearly stated that it does indeed do this, but his assertion has not yet been verified as an explanation of the puzzling drift that follows Value Line rank upgrades.     

瑞星推出2008免费体验版打造全新"账号保险柜"

2007年9月3日,信息安全厂商瑞星公司宣布,此前开展的"瑞星杀毒软件2008版"公测活动顺利结束,同时将推出"瑞星杀毒软件2008全功能体验版"免费供用户使用。"瑞星杀毒软件2008版"正式发布之后,体验版用户可以直接升级到正式版,并享受至少三个月免费升级服务。     

从欧盟国家的单一税改革看税收政策的有效性

本文首先对税收政策及其有效性的标准进行了诠释;其次从单一税改革的实践及其成就两个方面介绍了欧盟国家的单一税改革;再次总结了单一税改革的特点并对其税收的有效性进行了评价;最后得出了单一税对我国进行税制改革的一些启示。