关于建立中小企业政策性银行的思考

中小企业融资难一直困扰着我国中小企业的发展.从我国目前的情况来看,设立一家专门为中小企业服务的政策性银行来缓解融资矛盾是非常必要的.我国中小企业政策性银行的设立应借鉴国外的一些成熟的做法,充分考虑组织机构、人员配置、资本金构成、资金来源、资金运用、风险控制、金融监管等方面的问题.     

人力资源会计模式评价及建议

尽管劳动者权益会计模式具有独特的优势,但其成本较高。如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。     

The Effects of Attributes on the Repeat Sales Pattern of Residential Property in Hong Kong

There has been copious research work on the development of house price models and the construction of house price indices. However, results in some studies revealed that the accuracy of such indices could be subject to selection bias when using only information from a sample of sold properties to estimate value movements for the entire housing stock. In particular, estimated house price appreciation is usually systematically higher among properties that change hands more frequently. It therefore suggests that the determination of important factors affecting the transaction frequency or intensity of a housing unit should be a more fundamental research question. This paper examines the possible factors that determine the popularity of residential unit by means of a repeated sales pattern. The Poisson regression model and event history analysis techniques are employed to assess the effect of attributes on transaction frequency and intensity. The event history analyses technique can take account of transaction-specific as well as time-dependent covariates, and therefore is recommended for analyzing repeated sales data in a real estate market. All transaction records during the period 1993–2000 from the Land Registry of one of the most popular residential estates in Hong Kong were used to illustrate the method. Unlike a response to favorable transaction price, good quality units do not necessarily inherently display a high transaction frequency. Rather, units of average quality are more likely to be transactionally active.     

亏损上市公司会计盈余价值相关性实证研究

会计盈余具备价值相关性的根本原因在于其预测能力,但对于亏损公司来说,为负值的会计盈余对未来会计盈余的预测能力明显是非常弱的,因此亏损公司会计盈余价值相关性与盈利公司有着很大的差异。本文对1998至2003年度的5705个研究样本中亏损公司会计盈余价值相关性的特性进行了实证分析,发现亏损公司会计盈余价值相关性要明显弱于盈利公司,同时也发现净资产变量的价值相关性同样偏弱。而决定亏损公司股票价格的主要因素则在于亏损公司发生卖壳行为的可能性。     

关于高校信息门户建设的技术与方案探析

高校各种应用系统中的信息数据呈离散式分布,缺乏相应的整合与管理,处在无序或无效状态,因此有必要利用企业信息门户的特殊性来构建高校信息门户;门户组件、单点登录、个性化以及应用程序集成等技术是高校信息门户建设的关键;高校信息门户的应用架构、解决方案及门户规划是建立在基于门户服务器的高校信息门户技术架构和基于组件的高校信息门户框架之上.     

遗传算法优化天然气管网输配运行方案

前言目前,天然气管网系统的规模越来越大,其构造与设施也越来越复杂。这样就使调度管理趋于复杂,经验调度的管理方法已经不能适应发展的需要,因而实现管理现代化、决策科学化的要求也就越来越成为一个迫切需要解决的课题。管网优化输配是调度管理的一个重要内容,对其进行研究具有重要意义[1～3]。文献4建立了无压缩机的优化模型,这是一个非线性规划问题,用约束变尺度进行求解。文献5建立了带压气站的管网输配气运行方案优化模型,模型的求解分为两阶段进行。本文利用一种新型的优化方法——遗传算法,结合管网稳态分析模型,对管网输配优化模型…     

紧密纺渐入佳境

人人都"爱"紧密纺 越来越多的企业都被紧密纺技术深深吸引,它的使用意味着纺纱技术水平的进步、产品高质量和附加值的提高. "溢达的产品主要是高端产品,产品档次比较高,所以紧密纺技术一出来,我们就非常关注,因为他的优势非常明显,能大幅度地减少纤维上的毛羽,提高成纱的强度,改善纱的条干,特别实用于针织,不仅大大减少了针织时单纱的断头率,提速后的成纱,还可以保持针织面料的柔软性.用紧密纺纱织出的织物外观光洁,品质提高.     

公路收费权价值评估方法分析

通过对公路收费权属性的分析,说明可用收益法、市场法和成本法三种方法对公路收费权这一无形资产进行评估.最后提出,可对三种方法评估结果进行加权平均,以求评估结果更趋于合理化.     

Timing decisions of new product preannouncement and launch with competition

We develop a game-theoretic model to study the timing of new product preannouncement and launch under competition. We derive firms’ optimal timing choices and conducted a numerical analysis to evaluate the role of various factors. Our analytical and numerical results showed that anticipated competitor’s timing choices are the most significant factors. A firm should not preannounce early unless the preannouncement is effective in creating pent-up demands. However, the preannouncement and launch should be rushed if the quality or profit margin of the new product is high, and postponed if the market share of the existing product is high. The market leader should preannounce earlier in a simultaneous game than in a sequential game, but the opposite for the market follower. Data collected from the microprocessor industry validated our model.     

中小企业信用体系建设的案例解析——以湖南永州为例

中小企业信用体系建设是一项系统工程,部门博弈导致中小企业信用体系建设进程缓慢.本文以湖南永州市案例解析,阐述中小企业信用体系建设的初步成效,分析当前存在的企业信用信息采集、更新困难,信息难以共享、流转等不足.笔者在分析研究的基础上,为了打破企业信息垄断,实现信息共享,发挥系统作用,建设和完善区域性中小企业信用体系,提出...