Going Out, Not Only Enterprises＇ Dream

Since ＂going out＂ strategy launch implementation, Chinese central government has gradually established a continuously improvingsystem of relevant policy and measures, which can be very helpful to enterprises to carry out foreign investment and cooperation. How to improve policy efficiency, full-play corporate enthusiasm in foreign investment, reduce risks in international operation in post-financial crisis period, these are what policy-makers need to consider.     

浅谈线损率波动的危害及解决措施

线损率的波动影响对线损的准确分析、判断和改善,本文通过分析线损率波动的原因,建议在相应管理制度上制定实施细则,努力减少波动,以通过对线损的分析准确地找出降损措施.     

复杂网络

本文介绍了复杂网络的若干参数和具有代表性的复杂网络模型,以及其在经济管理中的若干应用领域,分析了应用复杂网络研究经济管理系统的两个关键问题——流与拓扑结构,阐述了应用流及拓扑结构研究经济与管理问题的基本思路。     

杠杆演进以及初始杠杆对资本结构的影响分析

本文对公司财务杠杆的演进趋势以及初始杠杆对资本结构的影响进行了实证检验。结果表明,在初始时较高(或较低)杠杆公司在10年后仍维持较高(或较低)杠杆,并保持明显的差异性。随着时间的推移,较高(或较低)杠杆公司呈现出显著的杠杆收敛性。初始杠杆对10年以后公司当前杠杆的决定存在着显著且稳定的影响,即初始杠杆不随时间而改变且反映公司初始企业特征的因素是当前杠杆的重要决定因素。     

我国高速公路绿化的SWOT分析

采用SWOT的分析方法,综合分析了高速公路绿化对环境产生的正、负两方面的效应,提出了发展对策,以期为高速公路绿化的发展提供参考.     

个税递延型养老保险的可行性研究——以北京市为例

随着我国人口老龄化步伐的加快,社会基本养老保险和企业年金已经不能充分满足全社会老年人的生活消费。本文以北京市为特例,通过对北京市的老龄化现状进行分析,说明个税递延型养老保险在北京市实施的必要性。再通过对市政府财力及北京市的独特优势进行分析,说明北京市具备实行个税递延型养老保险的条件,并对这类保险方案提出了制度构想。     

On the Efficiency of Bankruptcy Law: Empirical Evidence in Spain

The current economic crisis is showing one of the main problems that many companies in financial distress have to face, namely, the impact of bankruptcy law in relation to companies and firms. This paper aims to analyze the bankruptcy law ex‐ante efficiency when companies are in financial distress. To test it out, two research questions are submitted: (i) Is solvency, the criterion used in the Spanish law, the best one to assess the relative significance of the main indicators, which determine bankrupt firms? (ii) Is the Spanish bankruptcy law efficient according to solvency or are there better criteria? To answer them, a logistic regression model is conducted. The sample embraces 1,387 firms in Spain, the data being obtained from 12 Commercial Justice Courts complemented with financial information. The main conclusion is that the solvency criterion is adequate to classify bankrupt companies although currently Spanish Bankruptcy law is not as efficient as it could be. Additionally, the relevant companies' indicators, which explain the financial distress procedure, are presented. Copyright © 2013 INSOL International and John Wiley & Sons, Ltd     

Selection of a Representative Value Function for Robust Ordinal Regression in Group Decision Making

In this paper, we introduce the concept of a representative value function in a group decision context. We extend recently proposed methods UTA^GMS-GROUP and UTADIS^GMS-GROUP with selection of a compromise and collective preference model which aggregates preferences of several decision makers (DMs) and represents all instances of preference models compatible with preference information elicited from DMs. The representative value function is built on results of robust ordinal regression, so its representativeness can be interpreted in terms of robustness concern. We propose a few procedures designed for multiple criteria ranking, choice, and sorting problems. The use of these procedures is conditioned by both satisfying different degrees of consistency of the preference information provided by all DMs, as well as by some properties of particular decision making situations. The representative value function is intended to help the DMs to understand the robust results, and to provide them with a compromise result in case of conflict between the DMs.     

职业学校“问题学生”的成因及教育转化研究

近年来,中等职业学校生源的个体差异程度不断扩大,其中＂问题学生＂的教育与管理引起教师们的广泛关注。＂问题学生＂转化工作的好坏关系到学校德育工作的成败,甚至关系到学校的生存和发展。本文结合职业教育的特点,从家庭、学校、社会及学生自身等角度分析了＂问题学生＂产生的原因,并以学校教育为主导,提出了一系列的教育转化措施。     

国外高等工程教育对实施卓越计划的启示

卓越工程师教育培养计划是我国工程教育改革的切入点和突破口,对促进工程教育回归工程,提高人才培养质量具有重要的作用。文章以韩国的KAIST大学和国立首尔大学等的工程实践教育课程建设、过程实施、教育理念为例,分析了国外大学高等工程教育的主要特征,提出了在我国实施卓越工程师教育培养计划的几点建议。