我国上市公司财务危机预警系统研究

通过将Logistic回归分析法和因子分析法进行有效地组合,对我国上市公司的财务危机状况进行了研究。利用SPSS软件并以24个财务比率指标和5个因子变量为基础,建立了上市公司危机预警模型,并检验了其预测的准确率,结果表明判断准确率达到89.5%。同时对财务危机预警模型的两类错误成本进行了分析。     

Key impact factors of visitors’ environmentally responsible behaviour: personality traits or interpretive services? A case study of Beijing’s Yuyuantan Urban Park,China

The environmentally responsible behaviour (ERB) facilitates the sustainability of tourism destinations. This study aims to identify the key impact factors to promote visitors’ ERB in urban park and examine the impact mechanism. A total of 567 visitors were surveyed in Beijing’s Yuyuantan Urban Park. Structural equation modelling results indicate that personality traits are the most important factors that affect visitors’ ERB, while the effect of how satisfaction with interpretive services plays upon visitors’ ERB using place attachment as a mediator. Openness traits positively affect satisfaction with experiential services and general behaviour. Additionally, implications in urban park management are provided.     

Unraveling public support for casino gaming: The case of a casino referendum in Penghu

By integrating the social exchange theory (SET) and the theory of planned behavior (TPB), this study unravels the factors associated with residents’ intention to support casino gaming development in Penghu in future referenda. Residents’ attitudes toward casino gaming development in their community were examined in the SET framework while their intention to support such development was investigated in the TPB framework. Despite that partisan difference did not have a significant interaction with TPB variables, past behavior exerted moderating effects determining residents’ intention to support casino gaming development through two TPB variables: subjective norm and perceived behavioral control. Implications are provided.

Abbreviations: ATTU: attitude; DPP: Democratic Progress Party; ECOI: perceived economic impact; ENVI: perceived environmental impact; INT: intention to support casino gaming development in future referenda; KMT: Kuomingtang; PBC: perceived behavioral control; PPB: perceived personal benefit; SET: social exchange theory; SN: subjective norms; SOCI: perceived social impact; TPB: theory of planned behavior     

浅议挖掘邮政潜在客户的方法

老客户对邮政企业的发展意义非凡,挖掘新客户也是邮政企业一项至关重要的工作。文章总结了拓展邮政新客户、挖掘潜在客户的具体方法,以指导邮政营销人员挖掘潜在客户,推动邮政企业各项业务的发展。     

邮政储蓄银行向现代商业银行转型对策

文章分析了中国邮政储蓄银行成立3年来取得的初步成效,分析了邮政储蓄银行向现代商业银行转型过程中存在的问题,并从治理机制、经营理念、运行体系、风险管理体系、激励约束机制等方面探讨了邮政储蓄银行向现代商业银行转型对策。     

最优政府支出结构与平衡增长

本文首先建立了一个包含政府支出的两部门内生增长模型,将政府支出划分为政府物质资本投资以及政府人力资本投资,对政府支出与经济增长关系进行了理论分析.结论是:在宏观税率、私人主体的时间偏好率和消费的跨期替代弹性给定的条件下,政府物质资本投资以及政府人力资本投资之间存在唯一的最优比例.通过比较静态分析发现,经济的宏观税率与平衡增长率之间存在对应关系.     

浅谈国有医院固定资产管理

目前,国有医院固定资产管理基础工作不扎实,账务处理不规范,固定资产闲置、浪费情况普遍存在.为进一步加强国有医院固定资产管理,应完善固定资产管理制度和固定资产管理体系;定期进行固定资产清理和检查.     

财务预算——现金流量观

<正>一、会计信息以现金流量信息为核心通过编制现金流量表所反映的现金流量信息在协调各种财务关系、组织财务活动等方面起着重     

Estimating the economic value of big game habitat production from prescribed fire using a time series approach

This paper demonstrates a time-series production technique to quantify the deer harvest and deer hunting benefits of controlled burns or prescribed fire. The time series regression model showed a statistically significant and positive effect of prescribed fire on deer harvest. The net economic value of the resulting additional deer hunting benefit was estimated using the Contingent Valuation Method at $ 98 per additional deer harvested. The initial deer hunting benefits of an additional 1,000 acres of prescribed burning are between $ 2,674 and $ 3,128 or $ 2-3 per acre. The costs of prescribed burning greatly exceed these benefits, suggesting that deer hunting benefits represent only a small part of the multiple use benefits of prescribed fire.     

控制权配置对企业投资行为的影响研究——基于企业家注重声誉的视角

如何通过提高企业家声誉来优化企业投资行为事关我国企业的健康发展。通过构建企业投资支出的回归模型,对控制权配置与企业投资行为进行实证检验。实证分析表明,在企业家注重声誉的前提下,第一大股东持股比例与企业投资支出水平负相关,而当内部现金流充裕时,股权制衡比例与企业投资支出水平正相关。因此,可以通过建立企业家征信制度、完善充分竞争的企业家市场、确保企业家有长远预期和培育合格的市场主体等措施,提高企业家声誉,优化企业投资行为。