现金流量表简易编制法

编制《现金流量表》是会计报表制度的重要改革，由于《现金流量表》推行时间不长，部分财会人员对此比较陌生。作根据自身工作实践和教学实践，就编制《现金流量表》的依据、内容、方法等，提出一系列见解，可供企业财务人员参考。     

AN EVALUATION OF PROCESS‐ORIENTED SUPPLY CHAIN MANAGEMENT FRAMEWORKS

Supply chain management (SCM) is implemented by integrating corporate functions using business processes within and across companies. Several process‐oriented frameworks for SCM have been proposed but only two of these provide sufficient detail to enable implementation. We evaluate the Supply‐Chain Operations Reference (SCOR) framework and The Global Supply Chain Forum (GSCF) framework using four criteria and identify their relative strengths and weaknesses.     

CRIME AND POVERTY: A SEARCH‐THEORETIC APPROACH*

Numerous studies document that criminal activity is positively related to unemployment and negatively related to educational attainment levels within given communities. We study this phenomenon in the context of a search‐equilibrium model, in which agents choose between formal employment and pursuing crime‐related activities (theft). Prior to their “occupational choices,” agents undertake costly schooling, raising their productivity. Crime acts, in essence, as a tax on human capital by affecting the probability that a worker's earnings (possessions) are subsequently appropriated. There are multiple equilibria. High crime, low levels of educational attainment, long spells of unemployment, and poverty are correlated across them.     

深化我国行政审批制度改革对策研究

我国现行行政审批制度已经越来越不适应时代发展的要求。深化行政审批制度改革既是实现政府职能转变的关键环节和发展社会主义市场经济的客观需要,也是建立与市场经济、现代法治社会相适应的行政审批制度的必然要求。     

The Contingent Value of Responsive and Proactive Market Orientations for New Product Program Performance*

While the benefits of being market oriented are largely accepted, a group of scholars and managers remain skeptical. Marketing scholars have sought to counter the criticisms leveled against market orientation (MO) by arguing that it has both responsive and proactive dimensions. However, few studies have empirically examined the complexity of the effects of these dimensions on firm performance. Drawing on theories of resource‐based advantage and organizational search behavior, this article advances understanding by arguing that responsive and proactive market orientations have curvilinear effects on product development performance, that their interaction may be positively related to product development performance, and that their effects on new product program performance are moderated differentially by the organizational implementation conditions and marketing function power. Survey results of 175 U.S. firms indicate support for most of the hypotheses. Specifically, whereas responsive MO has a U‐shaped relationship with new product program performance, proactive MO has an inverted U‐shaped relationship with new product program performance. Contrary to the arguments presented here, the interaction of both orientations is negatively related to new product program performance. This study finds that both orientations are needed; however, new product program performance is enhanced when one is at higher level and the other is at lower level. Finally, responsive MO is only positively related to new product program performance under specific conditions such as when strategic consensus among managers is high. On the other hand, the positive effect of proactive MO on new product program performance is further strengthened when learning orientation and marketing power are high. Overall, this study suggests that the effects of responsive and proactive MO on new product program performance are more complex than previously theoretically argued and empirically examined.     

Feature selection methods involving support vector machines for prediction of insolvency in non‐life insurance companies

We propose two novel approaches for feature selection and ranking tasks based on simulated annealing (SA) and Walsh analysis, which use a support vector machine as an underlying classifier. These approaches are inspired by one of the key problems in the insurance sector: predicting the insolvency of a non‐life insurance company. This prediction is based on accounting ratios, which measure the health of the companies. The approaches proposed provide a set of ratios (the SA approach) and a ranking of the ratios (the Walsh analysis ranking) that would allow a decision about the financial state of each company studied. The proposed feature selection methods are applied to the prediction the insolvency of several Spanish non‐life insurance companies, yielding state‐of‐the‐art results in the tests performed. Copyright © 2005 John Wiley & Sons, Ltd.     

市场经济中的地租形式研究

我国现有地租形式-批租制与年租制的单调和局限性，致使无法运用它们完成对全部城镇国有土地的地租征缴。理论界对现有地租形式进行中庸式的综合，创造出两种新的地租形式-短租制与长约年租制，但仍有种种不足，本文对长约年租制进行了改进，并结合土地金融手段，设计了一种全新的地租形式-按揭批租制。     

2001年世界新造船市场回顾及2002年展望

2001年世界宏观经济形势较2000年发生了急剧的变化,美欧日等主要发达国家的经济增长同时减速。根据国际货币基金组织的数据,2001年世界经济增长率仅为2.4％,大大低于2000年的4.7％。作为世界经济火车头的美国经济在2001年下半年     

Artificial neural networks with feature transformation based on domain knowledge for the prediction of stock index futures

A feature transformation method based on domain knowledge for arti?cial neural networks (ANNs) is proposed. The method of feature transformation based on domain knowledge converts continuous values into discrete values in accordance with the knowledge of experts in speci?c application domains. This approach effectively ?lters data, trains the classi?er, and extracts the rules from the classi?er. In addition, it reduces the dimensionality of the feature space, which not only decreases the cost and time in the operation but also enhances the generalizability of the classi?er. The experimental results of the proposed approach will be compared and tested statistically with the results of the linear transformation method. The results show that the method of feature transformation based on domain knowledge outperforms the linear transformation in modelling of ANNs. Copyright © 2004 John Wiley & Sons, Ltd.     

快乐地滑翔,自由地飞

一切从滑翔开始滑翔伞,被称为“最接近鸟类的运动”。飞翔从来就是人类向往自由的天性,对热爱滑翔伞的人来说,这项运动真正带来的愉悦,是体力和智慧驾驭的满足感。从古至今,人类在不停探索能够像鸟儿一样自由自在飞翔的方法,随着科技的进步和现代航空技术的发展,人类发明了各种