基于民生改善的城镇化及质量提升问题探讨

近几年来,我国城镇化的发展速度非常快,在扩大内需、促进经济结构调整方面发挥了重要作用,但是,我国的城镇化面临比较复杂的状况,其中,城镇化的发展速度和质量不相适应就是一个比较突出的问题,根本原因在于城乡二元经济和社会结构的显著性,致使以民生改善水平为标志的城镇化质量难以得到保证。文章提出应回归城镇化的目的——改善民生,剖析城镇化进程中存在的民生改善问题,探寻我国新型城镇化质量提升的重要路径。     

When the Cat's Away: A Content Analysis of MNC Overseas Recruitment Print Ads

This study examines discrimination in the overseas recruitment print ads of Multinational National Corporations (MNCs) in a lax regulatory environment, Singapore. Institutionalization theory suggests that in a weakly regulated environment, MNC affiliates would tend to adopt the less stringent requirements. With the lack of a strong legal framework in the host country, the home country's legal and cultural imperatives would be more salient, suggesting differences in discrimination as a function of home country imperatives. Some 1122 recruitment print ads of U.S., U.K., and Japanese affiliates of MNCs were examined. While discrimination was found in the print ads of all organizations, U.S. affiliates were least discriminatory, followed by Japan and U.K. affiliates. When Singapore firms were included, they were found to be least discriminatory. However, Singapore firms became more discriminatory when the request for a recent photograph was considered in the discrimination index. Implications of the findings are discussed and suggestions for future research advanced.     

物流金融:破解中小企业融资难的新平台

中小企业融资难是一个世界性难题,由于其自身的原因按传统的方式获得资金已不能满足其发展的需要。本文以物流金融为平台破解中小企业的融资困境,把金融机构、物流企业和中小企业联系起来,达到多方共赢。     

基于四象限分类法的采购战略的选择

本文通过四象限分类模型,将采购物品分为关键物品、瓶颈物品、常规物品和杠杆物品。同时引入了供应商知觉模型,将供应商对采购商的知觉分为核心型客户、发展型客户、边缘型客户以及剥削型客户。在将采购物品分类模型与供应商知觉模型相结合的基础上,分别阐述了四种类型采购物品的采购对策,理想供应商的选择,以及采购商应如何操作等问题。     

造船企业与船用设备企业协调发展

造船企业由于其产品大型化、复杂化、综合化等特点,在生产过程中涉及到钢铁、机械、电子、化工等诸多企业,几乎国民经济所有部门的产品都构成了造船企业的直接或间接投入要素,因此造船企业具有较强的企业关联特征.这一方面表明,造船企业的发展可以对其它相关企业的发展形成广泛而明显的带动作用,同时另一方面,造船企业的发展也极大地依赖于其它相关企业的发展,特别是船用设备企业的发展.     

寿险企业市场风险相关性实证研究

本文通过采用时变Copula-GARCH-t模型对四家上市寿险企业的市场风险及其时变相关性进行建模,并将2008年次贷危机纳入研究的时间窗口,以考察寿险企业市场风险相关性在不同经济环境下的时变特征。实证研究结果表明,上述模型能够较为充分地描述现实情况,并且从中发现寿险企业间市场风险相关性明显地随时间变化而变化,在金融危机时期有较高的相关度,而在正常时期相关度则有所回落,而各寿险企业的这一变化趋势呈现出较高的一致性。     

会计—税收差异能够影响审计收费吗?——基于盈余管理与税收规避的视角

会计—税收差异是一个蕴含丰富信息的财务指标,在一定程度上体现了企业盈余管理和税收规避风险。以2010—2012年度中国A股非金融类上市公司为研究样本进行研究发现,审计费用与会计—税收差异呈正相关关系;进一步研究发现,审计费用与小额会计—税收差异的关系变得不显著,审计费用与大额会计—税收差异仍呈显著的正相关关系;同时,大额正向与大额负向会计—税收差异均表现出更高的审计风险,这说明审计师在制定收费政策时考虑了会计—税收差异信息。最后,为了解释这种相关性产生的原因,发现相对于企业税收规避,审计师更加关注会计—税收差异包含的盈余管理信息。     

A SHOCK ABSORPTION INDEX FOR INOPERABILITY INPUT–OUTPUT MODELS

Recent disasters have underscored the importance of enhancing resilience in economic systems. In this work, we propose a novel shock absorption index, which provides a measure of the ability of an economic system to tolerate disruptions. It is assumed that there are externally defined initial levels of system failure or disruption, as well as maximum allowable levels of inoperability for each sector. The shock absorption index is defined as the largest fraction of the anticipated initial disruption that can be absorbed by the predefined robustness limits. It provides an overall measure of the robustness of an economic system towards a disruptive event, which is driven by both the economic structure and the individual robustness of different sectors. The results of two case studies illustrate policy-making insights in identifying and prioritizing risk management strategies for critical systems.     

基于Tobit模型的农户信用分析——来自CFPS的证据

农户二维信用包括守信意愿和守信能力。基于2011年北京大学公布的中国家庭追踪调查的微观数据,从农户借贷额度视角考察中国农户信用及其影响因素,并采用Tobit模型来研究正规金融机构、亲戚朋友以及民间借贷组织对农户信用评价之间的异质性差异。实证结果表明,从事农业生产的农户比从事非农业生产的农户守信意愿强。家庭财富是农户经营成果的表现,正向影响农户的守信能力。家庭人口特征中的不同因素对农户信用能力也有正负不同的影响。另外,品行和家庭收入对农户信用的影响在正规金融机构中较显著,而教育程度对其信用的影响在亲戚朋友中较显著。