统计技术在计量标准考核中的应用

阐述了计量标准考核的现状及存在问题，提出了在计量标准考核中运用数理统计技术的具体方法、步骤，即通过核查标准建立测量过程统计控制，进而实现实验室的运行控制。     

会计师事务所职业风险基金管理探讨

根据财政部有关规章的要求,会计师事务所应按年业务收入的10%提取职业风险基金,作为执业风险补偿的准备金。此规定执行以来,积累了一些问题,本文拟就风险基金管理中存在的问题及解决途径进行探讨。关于职业风险基金的性质随着审计环境的日益复杂和审计对象的不断扩展,对注册会计师的职业道德和专业技能要求越来越高,注册会计师承担的责任和面临的风险也越来越大。为了防患于未然,避免法律诉讼带来的巨额赔偿和对正常经营及发展造成的损失,提高会计师事务所抵御风险的能力,一直以来,注册会计师业界不断探讨并完善风险补偿准备的形式。国际上…     

Late for a very important date: financial reporting and audit implications of late 10-K filings

Delays in financial reports often reflect issues related to period-end accounting and audit processes. We investigate the impact of filing delays in connection with auditor characteristics on the quality of financial statements in a sample of firms that filed Form 10-K after the statutory due date. We find that late filing firms are associated with lower financial reporting quality compared to timely filing firms matched by propensity scores, where financial reporting quality is measured by the absolute value of performance-matched discretionary accruals and the probability of a late filing being restated in subsequent periods. Furthermore, we demonstrate that the adverse consequences of late filings can be largely mitigated by having a Big 4 auditor. The differential audit quality stems primarily from Big 4 auditors in large offices and is more pronounced when an auditor may need to draw on additional resources in a limited period.     

国际经贸秩序的变革及中国的战略选择

全球金融危机爆发以来,世界经贸秩序加速调整。新兴经济体经贸实力大幅提升,美欧日等发达国家积极开展TPP、TTIP和TiSA谈判,意欲重掌国际经济话语权。面对三大经贸谈判合围的压力,中国应继续深化改革、扩大开放,深化区域经济合作,以破解美欧日控制世界经贸规则制定、主导国际经贸秩序演变的困局。     

基于灰熵模型的大型工程项目供应商评价研究

针对大型工程的特点,建立供应商综合评价指标体系;将灰熵理论应用于大型工程供应商的评价,建立了基于灰熵理论的供应商综合评价模型。通过实例分析表明,灰熵模型对于大型工程项目供应商的评价客观有效,能够为大型工程供应商的选择提供科学依据。     

政治关系“力量”与民营企业价值研究:腐败的调节效应

从社会网络理论的强弱关系视角对2012-2014年福布斯中国富豪榜的企业家及其企业进行了政治关系的度量,检验了腐败是否会调节政治关系"力量"对企业价值的影响。研究发现,企业家本身所具有的政治关系对企业价值具有明显的正向影响作用,关系的"力量"越强,对企业价值的正向影响就越大;与此同时,腐败的出现会强化政治关系"力量"对民营企业价值的影响。通过分组验证发现,这种"力量"在腐败程度较高环境下更易对企业价值产生正向影响,但在腐败程度较低的环境中,政治关系对民营企业价值的影响很多时候并不显著。     

广东外贸企业应对中美贸易摩擦的主要做法和成功经验

通过对广东及其深圳等地开展国情考察,并借助研究文献等方式,本文总结提出了广东积极应对中美贸易摩擦的四个方面的主要做法和四个方面的成功经验,如抓住问题,认真分析,精准施策,积极应对;坚持统筹兼顾、综合施策的基本原则是有效应对中美贸易摩擦的基本要求等,从而为继续有效应对中美贸易摩擦和及时促进有关地区外贸发展提供了有益借鉴。     

Public bicycle as a feeder mode to rail transit in China: The role of gender,age, income,trip purpose,and bicycle theft experience

A marriage between public bicycle and rail transit presents new opportunities for sustainable transportation in Chinese cities. To examine determinants of public bicycle usage for rail transit access, an intercept survey of feeder mode choice among rail transit users was conducted near rail stations in Nanjing, China. Mode choice models were estimated with five feeder mode alternatives, including car, bus, walk, private bike, and public bike. By differentiating between public and private bicycle modes in the mode choice models, the study reveals the effects of personal demographics, trip characteristics, and station environments on public bicycle usage for rail transit access. Results show that female, older, and low-income rail commuters are less likely to use public bicycle to access rail transit. Rail commuters with bicycle theft experience and making school- or work-related trips are more likely to use public bicycle to access rail transit. Land use variables are largely insignificant in this study except that density shows a positive relationship with walking to rail transit. The results on demographic differences raise equity concerns when it comes to investing in public bicycle systems. Policy implications are discussed for Chinese cities to equitably boost public bicycle integration with rail transit.     

青海地区农业保险保单质押模式的探索——以青海藏区为例

欠发达地区多以农牧业发展为主，农牧民融资问题一直是阻碍这些地区生产发展的一大障碍。针对这种情况，本文提出了以保单质押摸式来解决融资问题。保单质押是以未来预产出的农业产品作为对象进行风险投保，然后通过保单资本化进行抵押贷款的融资方法。这种方法一则解决了抵押物缺乏的融资困境；二则引入了保险机制对农牧业风险进行合理规避，进一步确保了贷出资金的回收能力。与此同时，政府可做好配套工作，促进农业保险保单抵押贷款工作的开展，如此一来，农牧民融资问题可以得到很大程度的解决。     

2型糖尿病患者的临床治疗分析

本文通过对2型糖尿病患者采用药物以及综合治疗进行分析,对于提高患者自我护理能力,寻找糖尿病的最佳治疗途径具有重要作用。以期在治疗过程中使2型糖尿病患者对临床表现、病因、治疗方法及并发症等相关知识加深了解。