职业院校实习实训基地建设与管理模式的浅析

高职教育实训基地是实现"高素质技能型"人才培养目标的重要平台。本文分析了高职实习实训基地建设模式和管理模式的特点,为同类职业院校实习实训基地的建设和管理提供了依据。     

基于管理舞弊控制的审计质量研究

财务报表是由管理层负责编制的,即使由注册会计师依据一般公认审计准则进行了审计,财务报表所揭露的信息终究是财务性、历史性的,公开时点远在企业经济行为之后。尽管如此,注册会计师审计仍然被视为公司管理舞弊控制的重要防线。在管理舞弊控制方面,审计师有自己的职业优势,也存在着职业劣势。从理论上讲,高质量审计应该能够在管理舞弊控制方面有着良好表现,控制管理舞弊应该能够提高审计质量,能否以实证研究的方式为理论提供数据支持呢?本文的实证结论与相关学者的研究结论都表明,如果不改善中国内地独立审计制度安排,理论上的高质量审计在中国内地是难以发挥其高质量审计功能的。     

A jump-diffusion approach to modelling vulnerable option pricing

Following the framework of Klein [1996. Journal of Banking and Finance 20, 1211–1229], this paper presents an improved method of pricing vulnerable options under jump diffusion assumptions about the underlying stock prices and firm values which are appropriate in many business situations. In contrast to Klein [1996. Journal of Banking and Finance 20, 1211–1229] model, jumps can be used to model sudden changes in stock prices and firm values. Further, with the jump risk, a firm can default instantaneously because of an unexpected drop in its value. Therefore, our model is able to provide sufficient conceptual insights about the economic mechanism of vulnerable option pricing. The numerical results show that a jump occurrence in firm values can increase the likelihood of default and reduce the vulnerable option prices.     

Attack and defend: the role of targeting in a distribution channel

This paper studies the role of targeting in a distribution channel composed of one manufacturer and one retailer. In channel interactions, the manufacturer can deploy targeted advertising while the retailer can initiate targeted pricing. Using a game-theoretic framework, we find the following results: (1) Targeted advertising increases the manufacturers profit at the expense of the retailer; (2) The retailer may be worse off using targeted pricing; (3) Targeted pricing discourages the manufacturer from launching targeted advertising which is a more severe threat to the retailer. Therefore, the retailer may optimally use targeted pricing, even when it hurts profit, to defend against the attack of targeted advertising by the manufacturer.     

Stochastic evolutionary selection in finite populations

We primarily focus on a wide range of stochastic evolutionary game dynamics between two strategies which are characterized by a condition we call monotonicity: the sign of the difference between the probabilities of increasing and decreasing an A-individual completely depends on the difference of payoffs based on different strategies. When mutations are excluded, we provide sufficient conditions for selection to favor one strategy over the other and necessary conditions for selection to favor or oppose change, respectively. Moreover, we discuss which strategy will be favored in case of rare mutations and give a simple rule to determine evolutionary selection of strategies for large populations under some specific stochastic mutation–selection dynamics.     

我国城镇住房救助体系研究综述

中国城镇住房救助制度碎片化问题严重,迫切需要理顺多种并存的城镇住房救助制度之间的关系。中国已进入住房救助制度并轨、整合阶段。从我国住房救助体系构建的路径,住房救助制度自身存在的问题和国外住房救助体系的建设经验借鉴三个方面归纳总结了当前的研究,并对研究现状进行了评价,以期为未来研究指明方向。     

巴西农村养老金计划及其对中国的启示

巴西的非缴费和政府主导型农村养老金计划,为我国农村养老保障制度的构建提供了有益借鉴.综合考量巴西的成功经验和中国大部分农村经济欠发达的实际情况,构建一个"家庭保障+土地保障+ˊ零支柱"的农村养老保障模式;并且实现政府在"新农保"中制度安排、财政政策以及行政管理上的责任回归,是一项积极而有效的政策选择.     

我国农村宅基地选择的弃旧辟新的成因与对策——以湖北省孝感市光明村为例

随着我国城市化快速发展,土地资源日益紧张,广大农村宅基地选择时却出现了严重的弃旧辟新侵占良田的行为,从而导致大量土地闲置.文章以湖北省孝感市光明村为例,在实地调研的基础上,从经济学的视角,研究了宅基地弃旧辟新行为的主要原因,分析了宅基地弃旧辟新带来的问题,提出了使农民充分利用土地资源的引导机制.     

入境快件放射性安全监测探讨

国际快件业务是现代物流业的主要环节和发展方向之一,具有批量小、批次多、品种繁多、来源复杂的特点,在放射性安全方面存在很大的风险。本文以上海机场口岸为例,提出＂全面监管、有效部署、系统控制、快速响应＂的原则,从仪器部署、响应计划、人员培训等方面探讨入境快件放射性安全检测方案,以供参考。