当前我国农民工就业特点及路径选择

当前我国农民工就业呈现出市场主导、流动性强、对农村依赖性强等变化和特点。农民工就业路径选择应坚持农业内部就业和转移就业、市场主导就业和政府引导就业、国内就业和国外就业、正规渠道就业和非正规渠道就业、总体充分就业和个体隐性失业相结合。     

Characteristics of Risk and Return in Risk Arbitrage

This paper analyzes 4,750 mergers from 1963 to 1998 to characterize the risk and return in risk arbitrage. Results indicate that risk arbitrage returns are positively correlated with market returns in severely depreciating markets but uncorrelated with market returns in flat and appreciating markets. This suggests that returns to risk arbitrage are similar to those obtained from selling uncovered index put options. Using a contingent claims analysis that controls for the nonlinear relationship with market returns, and after controlling for transaction costs, we find that risk arbitrage generates excess returns of four percent per year.     

银行计算机案件特征与防范策略

随着计算机技术和网络技术的飞速发展，现代商业银行依托先进的信息技术平台完成了数据集中工程，并且开办了网上银行、电话银行及自助银行等多种服务。银行业务品种和服务渠道的多样化，使客户身份鉴别、访问控制、交易安全性、数据安全性等验证工作更加复杂。同时，伴随着银行卡联网通用的推进及行业间互联互通的深入，在银行之间及银行业与其他行业之间，信息技术风险影响的范围和广度日益增大。近年来，利用计算机及网络技术针对银行及客户进行作案的现象越来越多，严重损害了银行的信誉和形象，因此加强计算机案件防范是所有银行面临的刻不容缓的重要任务。     

Characteristics of non-audit services and financial restatements in Malaysia

Various types of purchased non-audit services (NAS) and their recurring nature affect the likelihood of financial statement restatements in Malaysia. Based on 953 firm-year observations during the period 2007–2009, evidence of a negative relationship between non-audit fees and financial statement restatements is provided. The purchase of both tax-related and audit-related NAS decreases the likelihood of restatements. Recurring (as opposed to non-recurring) tax-related and audit-related NAS are negatively and significantly related to the likelihood of restatements. These findings support our hypothesis that both types of NAS and their recurrence provide knowledge spillover, which enhances audit and financial reporting quality. When considering institutional settings, we find that politically connected firms are more likely to require financial restatements than non-politically connected firms, while audit committee independence and the purchase of tax-related, recurring tax-related and other NAS decrease this likelihood. The purchase of audit-related and recurring audit-related NAS and non-recurring other NAS decreases the likelihood of restatements for non-politically connected firms.     

沪深股市的分形与混沌特征

实证研究表明,沪深股市信息耗散周期大约是100个交易日,Hurst指数大于0.5,最大Lyapunov指数为正。这些都说明沪深股市具备分形和混沌的特征。所以,投资者预测股市是相当困难的。     

日本转让定价指南特点及最新变化

日本是世界上第一个实施预约定价安排(APA)的国家。随着2006年日本转让定价指南的发布和年度更新,日本转让定价体系展现出了新的特点,富有针对性的立法和严密的审计体系推动了预约定价进程,从而形成了一个确定性不断提升的良性循环,这为我国的转让定价立法与审计提供了借鉴。     

经济下行周期下货币政策作用的特征与政策选择

货币政策对经济周期的上升和下行两个不同阶段的作用力具有不对称性。在经济下行与资产价格下跌叠加的情况下,货币政策要采取总量扩张的方式予以应对,并在投向上支持扩大消费、就业以及中小企业、三农等领域。为此,要克服信贷的顺周期倾向,以疏通货币政策的传导机制,并在金融体制上积极创新,推行资产证券化,扩大担保体系建设,拓宽企业融资渠道。     

国外碳金融产品的发展趋势与特点

国外碳金融产品发展的现状产品不断创新,市场交易规模爆发式增长近年来,随着低碳经济浪潮的崛起,国外金融机构为契合低碳经济的发展,逐渐推出了各类碳信贷、碳基金、碳保险等碳现货金融产品。特别是随着《京都议定书》对主要发达国家减排温室气体的种类、减排时间表和额度等具体规定的逐渐落实,碳远期、碳期货、碳期权、碳结构性产品等碳金融衍生产品创新层出不穷。金融机构的积极参与以及碳金融产品的不断创新有力地推动了全球碳交易市场规模实现爆发式增长。2008年全球碳市场总     

我国金融犯罪的特征及其防范措施

近年来,我国金融犯罪日益呈现出多种多样的表现形式,正确把握金融犯罪的基本特征,有助于揭开金融犯罪的本质规律,从而为金融立法和刑事立法提供理论依据,同时为金融机构制定防范措施提供依据.     

贸易融资跨境资金摆布特点、影响因素与对策

本文在以青岛市为例对贸易融资特征进行分析的基础上,运用协整检验方法对贸易融资影响因素进行实证分析。结果表明:贸易融资与进出口规模、进出口比、利差、汇差和政策因素具有长期稳定关系。据此,本文提出了要在风险可控的基础上,大力发展贸易融资的建议。