基于教务管理平台的专业分流应用系统的设计与实现

专业分流是高校教务管理工作中一项重要的、具有复杂性的工作,随着高校招生规模的不断扩大,依靠传统手工的方式完成分流工作已不能够适应新形势下对专业分流的要求,设计开发一套基于教务管理平台的专业分流系统软件是非常有必要的。本系统采用分层设计思想、应用struts2开发框架,实现网上专业志愿填报、成绩计算、志愿成绩排名、专业分流录取等功能。本文给出了专业分流系统的设计和关键代码实现。     

我国金融控股公司的发展现状与趋势研究

本文通过分析我国金融控股公司研究的三个主题和发展的五种模式,提出规范性政策的出台将加速我国金融控股公司发展,并将呈现出逐渐规范、垄断分化、制度优势、主导行业以及影响监管格局和立法等趋势.     

The information content of option-implied volatility for credit default swap valuation

Credit default swaps (CDS) are similar to out-of-the-money put options in that both offer a low cost and effective protection against downside risk. This study investigates whether put option-implied volatility is an important determinant of CDS spreads. Using a large sample of firms with both CDS and options data, we find that individual firms’ put option-implied volatility dominates historical volatility in explaining the time-series variation in CDS spreads. To understand this result, we show that implied volatility is a more efficient forecast for future realized volatility than historical volatility. More importantly, the volatility risk premium embedded in option prices covaries with the CDS spread. These findings complement existing empirical evidence based on market-level data.     

比较优势下的过桥融资:商业化担保可持续发展的路径选择

近年来商业化担保公司在经营中由于风险高、收益低陷入困境.然而山东一家担保公司却走出了一条独特的高速持续增长之路.本文在对该公司进行细致考察的基础上,从内生比较优势理论的角度出发,证实了商业化担保公司只要能够注重在市场细分和自身发展过程中不断增强内生比较优势,改善自身的股东结构,结合中小企业的信贷断点开展过桥融资,改善市场结构,在防范风险的同时提高收益,就能够实现可持续发展.     

基础信用和俱乐部机制:农民专业合作社金融功能拓展案例研究

当前在农民专业合作社基础上拓展出以互助联保为主要金融功能的模式得到快速发展,有效解决了农户的融资难问题。这实质上就是合作社利用俱乐部机制,供给了标准化的＂基础信用＂这一准公共产品,解决了信息不对称问题。因此,在当前农民专业合作社迅速规模发展的基础上,在政策环境的推动下,理应发挥合作社金融功能的比较优势,解决农村金融困境,并且选择合作社基础上的互助联保型的金融功能拓展模式,更适合当前合作社的发展阶段。     

International financial reporting standards — credible and reliable? An overview

The study discusses how IFRS's objective of the harmonization of accounting standards and improvement of quality of financial reporting may have been negatively affected due to public authorities' influences in the European Union (EU), the U.S., the U.K. and China. In addition, we discuss issues related to the inconsistent interpretations and implementations of IFRS as principle-based accounting standards. Moreover, we discuss how the funding system of the IASB may (or may not) have affected its independence. The review of relevant literature and discussion is critical to IFRS adoption/convergence efforts in the U.S.     

基于政府补贴行为的科技保险参与主体博弈分析及对策研究

科技保险是我国政府落实科教兴国战略、推动自主创新的重要举措。从试点情况来看,仅靠保险公司推广科技保险还存在许多困难。本文通过分析科技保险的特殊属性及其存在的市场失灵问题,认为国家有必要对其进行财政补贴和政策支持;同时,建立博弈模型对科技保险参与主体的行为分析,发现面对复杂多变的科技风险必须由政府实施补贴才能实现纳什均衡。基于此,本文设计了政府参与下科技保险的风险防范及转移模型,并对政府如何有效实施财政补贴提出具体策略。     

团队氛围、董事会内部沟通与战略绩效

本文在理论分析的基础上提出研究假设,通过问卷调查的方式搜集数据,以47家企业董事会454份有效问卷为样本进行实证研究,结果表明,团队氛围中的团队信任对董事会内部沟通具有显著的正向影响;团队氛围中的情感冲突对董事会内部沟通具有显著的负向影响;董事会内部沟通对企业战略绩效中的团队学习力、决策有效性和战略一致性均具有显著的正向影响。研究不仅丰富了董事会团队过程理论,而且能够有效地指导公司治理实践。     

非对称信息下再制造产品质量控制决策研究

本文研究了风险中性的单再制造商与单销售商构建的二级闭环供应链模型,基于博弈论和委托代理理论。在不同回收水平下,再制造商都存在单边道德风险,销售商根据影响再制造商质量预防水平的因素来引导再制造商的决策,并制定激励契约来降低再制造商的道德风险,以达到闭环供应链协调的目的。研究表明：回收水平和质量检测水平均影响再制造商的质量预防水平,回收水平同质量预防水平呈正相关,质量检测水平同质量预防水平呈负相关;在不同回收水平下,通过销售商质量检测控制后,闭环供应链收益增加,同时求得最优控制水平和最优契约金额。在最后,通过算例分析验证了契约的有效性。     

Competition,Prices and Quality in the Market for Physician Consultations

Prices for consultations with General Practitioners (GP's) in Australia are unregulated, and patients pay the difference between the price set by the GP and a fixed reimbursement from the national tax‐funded Medicare insurance scheme. We construct a Vickrey‐Salop model of GP price and quality competition and test its predictions using individual GP‐level data on prices, the proportion of patients who are charged no out‐of‐pocket fee, average consultation length, and characteristics of the GP's, their practices and their local areas. We measure the competition to which the GP is exposed by the distance to other GP practices and allow for the endogeneity of GP location decisions with measures of area characteristics and area fixed‐effects. Within areas, GP's with more distant competitors charge higher prices and a smaller proportion of their patients make no out‐of‐pocket payment. GP's with more distant competitors also have shorter consultations, though the effect is small and statistically insignificant.