物流企业内部审计风险控制探讨

在市场环境中,物流企业为了在竞争中取得长远发展,必须寻求内涵式增长。而内涵式增长需要一个高效的内部审计运作体系作为支撑。文章以物流企业为例,从内部审计及内部审计风险的涵义出发,对内部审计风险的特点,内部审计风险的成因和如何化解内部审计风险进行分析,并提出相应的风险应对措施,具有一定的现实意义。     

制造业企业OFDI能否抑制其"脱实向虚"?

在分析制造业企业OFDI影响其"脱实向虚"的汇率传导机制和对外产业转移传导机制基础上,利用手工匹配的2007-2014年1229家深沪A股制造业上市公司数据进行经验研究.研究结果表明:总体上,制造业企业OFDI对其"脱实向虚"具有抑制作用;高龄的国有制造业企业OFDI对其"脱实向虚"的抑制作用更明显,低增速和低金融深化地区的制造业企业OFDI能够显著抑制其"脱实向虚";制造业企业OFDI通过汇率传导机制对其"脱实向虚"的影响尚不明显,而制造业企业研究开发型OFDI通过对外产业转移传导机制所形成"反哺效应"对"脱实向虚"的抑制作用则已经显现.     

全球柴油发电技术专利信息分析与技术创新态势研究

柴油发电机组是柴油发电的基本载体,其生产以传统机械制造业为基础,技术却涉及机械、电子、自动化等学科,是典型的技术密集型产业。我国的高端产品主要通过专利许可的方式进行生产,关键零部件受制于国外的专利技术约束主要通过进口方式解决,国内该产业发展必须依托转型技术的研发与突破来获取新的竞争优势及后续产业发展的动力。本研究以专利测度技术创新态势为背景,全面分析全球专利数据,剖析柴油发电机组行业的技术态势。     

2013年国际煤炭市场分析及2014年展望

从煤炭供给、煤炭需求、煤炭进出口、煤炭价格等多个方面,全面介绍和分析了国际煤炭市场运行情况;并对2014年国际煤炭市场进行了预测与展望。     

Conceptualizing the Roles of Founder Personality Traits in Startups' Construction of Brand Identity

Founder personality traits (FPT's in short) play unique roles in a start-up organization's brand identity construction (BIC in short) and hence merit more research attention (Miller 2015). Here, startup FPT's are theorized to play three different roles that give rise to three different startup brand identities because of start-ups' BIC.

The first role played by startup FPT's is an indirect one that gives rise to a startup brand identity called a sticky identity. In order to build the sticky identity, we propose that startups focus on innovative product features regardless of FPT. The second role played by startup FPT's is a long-term-oriented direct one that gives rise to a startup identity called a static identity. In order to build the static identity we propose that startups with joiner-cultured FPT's focus on long-term gains such as loyalty. The third role played by startup FPT's is a short-term-oriented direct one that gives rise to a startup identity called a fluid identity. In order to build the fluid identity we propose that startups with non-joiner cultured FPT's focus on short-term gains such as transient, sporadic, but profitable transactions.     

环境规制对制造业绿色转型的影响机制及实证研究

制造业绿色转型是大势所趋，环境规制作为实现环境效益的重要手段，其如何影响制造业绿色转型值得探讨。在阐述环境规制对制造业绿色转型直接影响和间接影响机制的基础上，使用2005—2017年中国（内地）省级面板数据，采用基于EBM-GML模型计算得出的绿色全要素生产率衡量中国制造业绿色转型程度，进而建立固定效应面板模型检验异质性环境规制对制造业绿色转型的影响。结果表明：我国制造业绿色转型程度整体保持上升趋势，增长速度呈现出明显阶段性特征。环境规制对制造业绿色转型具有非线性影响，命令控制型环境规制和自愿参与型环境规制超过一定限度后能直接加快制造业绿色转型进程，市场激励型环境规制的直接影响则不显著；环境规制能够通过技术创新、外商直接投资、产业结构间接促进制造业绿色转型，产业集聚的影响则不显著；市场激励型环境规制能够通过间接效应影响制造业绿色转型。     

Budget impact analysis of niraparib and olaparib for maintenance treatment of platinum-sensitive,recurrent ovarian cancer in the US

Aims: This study aimed to evaluate the budget impact of niraparib and olaparib in patients with platinum-sensitive, recurrent ovarian cancer from a US third party payer perspective.

Materials and methods: A budget impact model was constructed to assess the additional per member per month (PMPM) costs associated with the introduction of niraparib and olaparib, two poly ADP-ribose polymerase ribose polymerase (PARP) inhibitors recently approved to be used in platinum-sensitive, recurrent ovarian cancer patients with and without a gBRCA mutation. The model assessed both pharmacy costs and medical costs. Pharmacy costs included adjusted drug costs, coinsurance, and dispensing fees. Medical costs included costs associated with disease monitoring and management of adverse events from the treatment. Epidemiological data from the literature were used to estimate the target population size. The analysis used 1-year time frame, and patients were assumed on treatment until disease progression or death. All costs were computed in 2017 USD. One-way sensitivity analyses were conducted to evaluate the model robustness.

Results: In a hypothetical plan of 1,000,000 members, 206 patients were estimated to be potential candidates for niraparib or olaparib maintenance treatment after applying all epidemiological parameters. At listed 30-day supply WAC prices of $14,750 for niraparib and $13,482 for olaparib, budget impacts of these two drugs were $0.169 PMPM and $0.156 PMPM, respectively, most of which were contributed by pharmacy costs. Sensitivity analyses suggested that assumptions around market share, platinum-sensitive rate after first treatment, and WAC prices affected results the most.

Limitations: In this model, it was assumed that adopting niraparib and olaparib would not affect utilization of existing medications. Also, the estimated clinical parameters from clinical trials could differ from real-world data.     

分布式电动汽车充电桩信息安全防护技术研究与实现

论文对分布式电动汽车充电桩信息安全防护技术进行研究,分析充电桩信息安全防护技术应用,注重提高防护技术应用可行性与安全性。对分布式电动汽车充电桩通行特点进行分析,探究信息安全防护方案。     

互联网背景下消费扶贫的商业模式创新机理

消费扶贫通过消费需求拉动贫困户的劳动供给,实现扶志、扶智和扶贫的多重效果,具有可持续的长期效应。如何构建多方共赢的商业模式是消费扶贫成功的关键。本文基于全国比较典型的13个消费扶贫项目的一手和二手数据资料,从消费者和贫困户两类主体解析“消费扶贫”商业模式,运用NVivo软件进行三阶段质性编码构建模型,根据商业模式创新路径模型解释了道德型消费力对该类商业模式的内生性驱动作用,以及模式所产生的多态价值效应,并在此基础上对模式的激活驱动机理、创新过程以及创新价值输出进行了探究。