网上银行在我国的应用与发展

随着信息技术的高速发展,我国的金融业也面临巨大变革,网上银行的出现就是重要的一方面,本文就网上银行在我国的应用和发展进行了探讨。     

Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting

This study investigates whether managers use asset securitization gains to substitute loan loss provision (LLP) management for earnings management, and, if so, whether the percentage of credit risk retained affects such a relationship. The literature provides evidence that managers have used securitization transactions to boost earnings. Using 2001?2014 data for a sample of bank holding companies, I find that managers use securitization gains and LLPs as partial substitutes and that earnings management from securitization gains grows at an increasing rate to substitute income increasing LLP management as the level of risk retention increases. These findings are consistent with the argument that the higher the level of risk retention, the greater the potential impact on achieving earnings targets, given banks’ exercise of discretion over securitization gains through estimation of fair value of retained interest. In addition, I document that the substitution effect between the two tools is non‐existent in the post‐SFAS 166/167 period. Taken together, the findings have timely implications for accounting standards by informing the effect of risk retention that I measure through earnings management techniques. Moreover, my findings provide additional support for improved disclosures on assets‐backed securities.     

国有银行股改上市能否解决六大难题

目前国内外对我国国有商业银行的股改、上市寄予厚望,希望借此来实现国有银行的商业化经营,完善治理结构,提高竞争能力,实现国有银行改革的目标。但是股改上市并不是国有商业银行改革的最终目的,也不能解决银行体系存在的所有问题。如何借国有银行股改上市的契机,真正实现产权结构的变革、完善银行内部治理结构、练好内功．才是至关重要的。     

统筹城乡发展的新内涵

统筹城乡发展是在城乡发展失衡、城乡差距不断扩大的背景下,以各具特色、共同发展为基点,以缩小城乡差距、突破二元结构、实现城乡居民平等发展为本质和核心,以促进城乡协调发展、全面建设小康社会为主要目标,以加快推进县域新型工业化和农村城镇化为关键举措,以建立城乡资源双向流动机制为突破口,采取政府促进、市场推动的发展模式,最终实现城乡统一协调发展的历史进程。     

Evaluation of the green technology innovation efficiency of China's manufacturing industries: DEA window analysis with ideal window width

Data Envelopment Analysis (DEA) window analysis with ideal window width is applied to evaluate the green technology innovation efficiency of 28 manufacturing industries in China during 2006–2014. The obtained results are compared with those calculated using the traditional DEA model, and convergence analysis of the efficiency is conducted. Five years is the obtained ideal window width and DEA window analysis with ideal window produces results closer to reality for China's manufacturing industry. The overall efficiency of the green technology innovation in the manufacturing sector is low following a wave-shaped curve – first decreasing, then increasing and decreasing again, with large inter-industrial differences. There are 8 high-, 14 medium- and 6 low-efficiency industries. A convergence trend in the green technology innovation efficiency within the 28 manufacturing industries exists, implying a catch-up effect between them.     

福建省固定资产投资与经济增长研究

本文分析了改革开放三十年来福建省经济增长与固定资产投资的基本趋势,并通过构建误差修正模型构建了福建省固定资产投资和经济增长之间的长期稳定关系方程,最后对2009年福建省固定资产投资额进行预测。     

基于SharePoint的会务计划管理系统的研究与实现

随着计算机网络和信息技术迅速普及与发展,信息技术在会务计划管理上应用越来越广泛。本文主要描述了企业会务计划管理系统的功能需求,采用企业门户软件SharePoint 2007、工作流等技术来构建企业的会务计划管理系统。实际应用表明,基于SharePoint的会务计划管理系统,对企业项目的决策、规划和实现具有一定的指导意义。     

“反规划”视角下的湿地旅游规划控制指标体系研究

[目的]为了减少湿地旅游开发中对湿地自然生态系统的干扰和破坏,改变"先破坏,后修复"的传统旅游规划弊端,文章将反规划方法应用于湿地旅游规划中,旨在建立有利于湿地旅游规划可持续发展的控制指标体系。[方法]运用了德尔菲法和层次分析法对湿地旅游生态规划控制指标体系进行筛选和构建,计算指标权重并排序,并据此提出重点控制指标指导湿地旅游规划。[结果]利用上述方法,筛选了生物、水系、生态景观、社会作为湿地旅游反规划控制指标体系准则层并筛选了15个指标层,得到了湿地旅游反规划控制指标权值排序图,并将其应用到湿地旅游功能分区、基础设施建设和产品设计等旅游规划具体环节中去。[结论]本着"优先控制"的原则,对湿地旅游规划中优先控制指标进行了筛选,构建了湿地旅游反规划控制指标体系,反规划方法应用于湿地旅游规划中,既利于维护湿地自然生态系统安全,又是对湿地旅游规划方法途径的创新,也是对反规划方法的应用范围的拓展。     

HAZOP在地下非煤矿山人员伤亡事故中的应用探讨

危险与可操作性研究(HAZOP)能够在化工企业成功运用,同样也可以在矿业工程领域得到很好的应用。HAZOP在非煤地下矿山人员伤亡事故中的应用,通过对事故发生、初期事故处理、撤离工作区、撤离矿井四个节点的分析,找出井下人员伤亡事故的原因并加以控制。     

论环境标准差异对企业竞争力的影响及对策

环境标准产生于环境管理的需要,依内容而分为环境技术标准与环境管理标准。不同经济发展水平的国家在环境技术标准上存在差异,这种差异从成本和市场两个方面对企业竞争力产生重要影响,其总体效应取决于消费者的偏好和企业战略。在现实中,偏低的环境技术标准虽使我国企业获得了短暂的贸易优势,但不利于长期的持续发展。要打造长久的竞争优势,必须选择最优环境技术标准,并大力采用ISO 14000系列管理标准。