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作：马常利 年代：1976—1977年 马常利（1951-）年生于河北省秦皇岛市。1953年毕业于中央美术学院绘画系，毕业后留校任教；1961年作为研究生在中央美术学院油画研究班继续深造，1963年毕业之后在该院油画系任教。现为中央美术学院教授、中国美术家协会会员、中国少数民族美术促进会常务理事、中国油画协会理事。在从事艺术教育的同时，画家马常利创作了大量的油画作品，尤以风俗画和风景画见长。     

生命之歌——司徒兆光的艺术情怀

10月15日，由国家大剧院主办的名家足迹系列之“生命之歌——司徒兆光的艺术情怀”展在国家大剧院东展厅开幕。展览展出了著名雕塑家司徒兆光先生的近百件雕塑及速写作品。这是司徒兆光在1992年举办个展后，最全面展示他个人创作的一次展览。20年间，中国的美术界发生了巨大的变化，雕塑创作的观念、表现方式、材质变得更为丰富和多样化。然而回头看来，司徒兆光充满抒情意味的作品，在纷繁复杂的年代，依然有着温暖动人的厚重质感。     

德艺瀚墨三十秋

作为一介边塞儒雅之士的张作锋先生将自己的大半生都奉献给了书法篆刻艺术。长期以来,在丝绸之路文化艺术事业上始终信奉着“不问收获,只求耕耘”的艺术准则,挥毫泼墨三十多个春秋,研修不止,创作不息。他的每一幅作品,无不是德与情,文与才的写真。正如他说的：“只要肯吃苦、耐寂奠、几十年如一日,才能在无欲无为的平凡耕耘中取得骄人成果。”张作锋先生出生在历史文化名城洛阳的一个颇有文化艺术家庭,1968年入伍,从中原文化发源地来到古城喀什戍边守关,1971年复员,在喀什从事公安工作。不论在部队还是地方,他将全部业余时间都投入到书法篆刻、摄影写作的钻研中。     

查税门找上了伍劲

伍劲,中国大陆艺术经纪人,中国新锐绘画奖策划人,1971年出生于重庆,1993年中国中央美术学院美术史系毕业。伍劲是中国较早介入当代艺术市场、关注年轻艺术家的典型代表。     

当代科学艺术——新媒体艺术文献研究综述

新媒体艺术是科技与艺术完美融合的产物，它又对当代科技与艺术的发展具有巨大的推动作用。在新媒体艺术的创作中．科技手段与艺术的结合越来越紧密，这也使得新媒体艺术家必须接受更多的科学技术手段以更加得心应手地进行创作。     

雅韵有致,赏心悦目——浅析书画名家梁爱冰先生画作

三十年前,初识梁爱冰先生时,他才刚刚大学毕业,在皖北一县银行从事储蓄宣传工作,主要画画宣传储蓄“利国利民”的海报,布置一下储蓄宣传橱窗。工作数年后,靠着发奋努力,他又考上了江苏师范大学美术学专业硕士研究生。毕业后,他成了中央美术学院中国画学院的访问学者,师从著名画家李洋教授;后又受聘于中央美术学院继续教育学院水墨人物画高级研究班,担任授课老师;现任教于中国矿业大学文学与艺术系,为副教授。     

炫丽奇幻 玉润凝香——李凯华玻璃艺术赏析

李凯华,1972年出生,现为中国工艺美术学会玻璃艺术委员会理事,山东省工艺美术大师,滕州市腾海玻雕有限公司总设计师、艺术总监,主攻玻璃雕刻、雕塑、绘画、琉璃艺术设计与制作。自幼酷爱绘画、雕塑,曾在清华大学美术学院玻璃系、上海大学玻璃系、山东工艺美术学院深造。2006年作品《吉祥中国》获第三届中国艺术玻璃"大亨杯"优秀奖,2008年《圣火》获北京奥运作品大赛金奖,2009年《春娃祈福》获中国玻璃艺术大赛"金羊杯"铜奖,2010年《天地人和》获首届中国"科圣杯"二等奖,2014年《荷塘月色》获枣庄市旅游产品设计大赛金奖     

宝玑古董表亮相故宫

北京故宫博物院与法国卢浮宫首次合作推出的《卢浮宫·拿破仑一世》展览，日前正在故宫举办。本次展览回顾了家喻户晓的法国皇帝拿破仑一世在政治、军事及艺术上的成就，并以各种作品形式来呈现，包括油画、素描、模型、装饰艺术与雕塑。     

福克纳《喧哗与骚动》艺术手法解析

福克纳是美国杰出的现代主义作家,他在创作技巧上的探索和创新,在其代表作《喧哗与骚动》中得到了淋漓尽致的体现,其艺术表现手法的多样性和生动性令人惊叹。福克纳巧妙且颇有成效地运用意识流、复调理论、象征隐喻等手法进行创作,深入揭示了《喧哗与骚动》所蕴含的深邃的思想内容,使得小说在艺术形式上具有非凡的魅力。     

艺术路上的淘金者

今年23岁的夏雪在合肥一家广告公司做美术设计，2006年国庆节，她到上海旅游，在南京路上刚好碰见一家商场搞人体表演，模特儿们全身现场涂满厚重的雕塑色彩，利用肢体语言展示独特艺术造型。这场表演让出演的商场门前人流涌动生意火旺，也为这个都市增添了无穷艺术魅力与内涵。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.