论工民建施工技术的分析

随着经济的迅速发展，我国的综合实力不断提高，在建筑行业也有很大的发展，由于建筑行业的的大力发展也同时出现了竞争激烈的局面，对于建筑企业要有竞争实力，就必须不断提高自身的实力，从工程施工上着手、施工技术等方面改进，从而立足于建筑行业，占据今后。     

不怕输 输不怕

现代社会处处面临竞争。从上小学起,就有各种考试排名,然后考重点中学、考大学、找工作、提职提薪,跳槽、竞争上岗……一路烽火硝烟,竞争愈演愈烈。既然人生避不开竞争,那么,如何面对竞争、适应竞争、在竞争中取胜呢?除了自身必须具备的实力之外,另有一些素质也不可忽视。身边的一些事,让人很受启发。就从我的同事陈耕打乒乓球的事儿说     

中小型企业人才流失问题与对策

中小企业在我国的国民经济发展中具有重要作用,在一定程度上影响着地区乃至趣个国家的经济繁荣和社会稳定。在知识经济时代,中小企业间的竞争愈演愈烈,况且企业的竞争是产品的竞争,而产品竞争的关键是技术,技术竞争的实质则是人才。从目前状况看,     

浅论战略性技术联盟

企业在竞争中合作、在合作中竞争是企业相互竞争到一定程度后必然产生的结果。随着企业之间结成战略联盟的事例日益增多,人们对这种协作型战略产生了极大的兴趣。从其历史演进角度分析,价格联盟作为战略联盟的初级形式,已逐渐被淘汰,代之以产品联盟与知识联盟为一体的技术方面的战略联盟,正在蓬勃发展。     

浅谈企业发展中人才培养的途径和作用

自改革开放以来,我国经济得到了飞速发展。社会主义市场经济制度的建立和现代企业制度改革,市场经济越加激烈,竞争给人才需求提出了更高的、更新的要求。无论是企业之间的经济、还是国际经济竞争,这些竞争既是客观存在的,又是刻不容缓的,而竞争的核心关键就是人才竞争。本文旨在如何在新形势下,挖掘、培养出一批适应现代企业制度的新型人才,从而提高企业的竞争力和经济效益。     

商业银行中间业务的国际比较

随着中国加入WTO，外资银行将从沿海到内地逐步地扩大其地域范围，中国银行业面临前所未有的竞争压力。据专家分析，外资银行和中国银行竞争的焦点在于不占用自身资金且收益良好的中间业务。而我国商业银行的中间业务虽有较大的发展，但与西方商业银行发达的中间业务相比，在规模上、     

浅析离岸服务外包对产业结构升级的影响

本文基于服务外包视角,以比较优势理论、新贸易理论和竞争优势理论为基本分析框架,从国际贸易、技术进步与资源禀赋三个层面探讨服务外包对产业结构升级的影响。     

浅析离岸服务外包对产业结构升级的影响

本文基于服务外包视角,以比较优势理论、新贸易理论和竞争优势理论为基本分析框架,从国际贸易、技术进步与资源禀赋三个层面探讨服务外包对产业结构升级的影响.     

深圳银行业新技术新业务发展的现状及影响

如果说传统商业银行的实力来源于资金与信贷能力 ,传统商业银行之间的竞争是资产负债比例管理之争 ,传统商业银行的服务靠砖墙式的网点来提供。那么 ,现代商业银行的实力则主要体现在投资与决策的智慧 ,现代商业银行之间的竞争则将是电子化技术之争 ,而现代商业银行的服务则将通过电话和电脑终端在“网上”提供 ,它的“网点”将无处不在 ,无时不有。中国传统银行业在电子化、网络经济的巨大挑战面前 ,应如何作出应对 ,从深圳银行业新技术新业务的发展中或许可以找到答案。　　一、深圳银行业新技术新业务的发展历程深圳经济特区从成立至今 ,…     

数据仓库技术在现代金融中的应用

利用数据仓库技术,不仅可以实现报表信息的自动化,而且可以实现决策的信息化,真正做到把数据集中带来的技术优势转化成我国银行业的竞争优势。本文分别从银行信息系统、反洗钱、市场营销等业务领域论述数据仓库技术在现代金融中的应用。     

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.