中国共产党领导下的早期审计制度（1921—1927年）：动因分析、路径选择与经验启示

中国共产党对审计制度的早期探索,在内因上是基于马克思主义政党本质属性驱动下的必然选择,具有丰富的理论基础和清晰的理论发展脉络;在外因上受到当时政治经济环境的深刻影响,特别是经济环境的差异直接推动了审计制度探索路径的多元化。这一时期,审计制度探索形成了一定的历史经验和规律性认识：在目标定位上,审计始终坚持党的集中统一领导,紧紧围绕党的中心任务开展经济监督;在运行机制上,较早形成了审计独立和审计公开理念,探索审计机构与财政机构分离设置,在一定范围内公开审计结果;在作用功能上,较早发挥了审计反腐功能,有意识地通过审计监督揭示重大贪腐案件;在方式方法上,以账目检查为主,并出现了事前预算审核、事后收支账目检查、集中清查彻查、定期报送检查等多种审计方法。     

显示设备固定结构在高铁既有站的应用研究

研究一种高铁既有车站站台层的L ED显示设备安装固定结构的应用.这种抱柱式站台显示屏固定结构通过将L ED显示屏固定于站台层两支撑立柱之间,解决了高铁线路中一些老式铁路既有车站运行班次多、运营状态不允许长时间站台施工和不能破坏站台钢筋混凝土结构的问题.基于三维建模和数值仿真对这种设备固定结构进行一系列静力学结构分析,包括在极端工况环境下的静态应力、应变和位移分析,结果安全有效,安装作业符合现场施工要求,实现了此类高铁既有站站台结构上L ED显示设备的安装和使用.为了研究这种抱柱式站台显示屏固定结构的工作可靠性,应用数值分析软件对结构模型进行预应力模态分析,在风荷载作用下分析各阶频率下结构的变形程度以及对地震灾害的预防影响,从而验证了这种L ED显示设备固定结构在铁路信息显示技术上,特别是在高铁既有车站上应用的有效性及其应用价值.     

Some microfoundations of Austrian economics: Böhm-Bawerk's version

This paper investigates Böohm-Bawerk's version of Austrian microeconomics. It draws some comparisons with Carl Menger's programmatic work on the principles of economic theory which originally established a distinctive Austrian tradition. Böhm-Bawerk's microeconomics is also considered against the background of contemporary Walrasian, Edgeworthian and Marshallian thought as well as twentieth-century work on the theory of games. Böhm-Bawerk offers a theory of micro-structural dynamics. His emphasis on intentionality and imagination in value creation, the scope for bargaining and strategic behaviour in his theory of markets and the avowed indeterminacies and equilibrating tendencies in his theory of price formation, are all consistent with other first-generation Austraian contributions. There is nothing especially Walrasian or Marshallian about Böhm-Bawer's. microeconomics     

Application of early risk detection concepts and methods to environmental health. A German feasibility study

Early risk detection is essential for being able to address the most important environmental health risk‐topics in a persistent and prospective manner. In support of the action programme “Environment and Health” (APUG) of the German Federal Ministry of Health and Social Security (BMGS) and the Federal Ministry for the Environment, Nature Conservation, and Nuclear Safety (BMU) which recommended that a detection and evaluation system for the timely recognition of emerging risk problems be developed, a qualitative feasibility study was commissioned. The results of this study are presented here and support the development of an early risk detection system based on the insights gained from the investigation of case studies and the differentiation and presentation of a risk typology, methods, tools, and suggested organizational processes.

The study has shown that early risk detection includes the identification, characterization, evaluation and dissemination of information on possible risks as well as the circumstances of appearance and distribution. The goal is the recognition of possible risks in order for risk management to be able to introduce swift and appropriate measures. Consequently, it can also serve as an instrument towards further development of a balanced and structured implementation of the precautionary principle in the environmental health policy.     

我国企业风险监测与预警体系构建

行为资产定价等传统风险监测模型的提出和发展,对企业运用风险管理理论进行风险监测具有重要的指导和推动作用。由于诸多不确定因素的存在,各类风险监测模型均体现出各自所独有的优势及不足,国内企业在实际应用中应认真分析自身所处的内部和外部环境,选择适合自己的方法。具体可基于宏观经济风险、泡沫经济风险、国债风险、外资风险等层面设计相应指标,从企业自身经营环境中获取指标体系中各监测指标的具体数值,进而依据综合评价值对风险的水平与程度进行预警预报。     

The Valuation of Volatility Options

This paper examines the valuation of European- and American-style volatilityoptions based on a general equilibrium stochastic volatility framework.Properties of the optimal exercise region and of the option price areprovided when volatility follows a general diffusion process. Explicitvaluation formulas are derived in four particular cases. Emphasis is placedon the MRLP (mean-reverting in the log) volatility model which has receivedconsiderable empirical support. In this context we examine the propertiesand hedging behavior of volatility options. Unlike American options,European call options on volatility are found to display concavity at highlevels of volatility.     

关于建立财务预警系统防范企业财务风险的探讨

在市场经济条件下,如何有效地防范财务风险是每个企业关注的问题。本文在分析建立财务预警系统必要性的基础上,着重阐述了财务预警系统的功能和基本结构,并指出了如何建立财务预警系统。     

从湖湘文化看丁玲早年创作心态

丁玲无意走上创作之路,却成为中国现代特有的知名作家之一。她早年的小说《梦珂》、《莎菲女士的日记》、《阿毛姑娘》等作品的主人公都是女性,她们具有对传统男尊女卑的极端反叛的非常鲜明的特点。＂莎菲＂更是这一时期文学的典型代表,一时成为丁玲的代名词。这些作品闪烁着＂五四＂追求自由、民主的精神光芒,也充满湖湘文化敢为人先的精神。这些在男人世界中自强不息,奋斗不止的小说形象,正是作者的缩影,也是湖湘文化的精神体现。这与其一生坎坷不平,晚年政治化的心态也有着一定的联系。     

浅析大学生学业困难的成因分析与预警方法

当前,高校学业困难的学生已引起教育界人士的普遍关注。通过对在校大学生学习存在困难的群体进行初步分析认为:学生中之所以出现较大面积的迟到、旷课、痴迷上网和部分打架斗殴等问题,主要是因为学生的预期与大学的办学条件以及教学管理水平不符,从而导致学生信心丧失、无心向学;地域文化差异形成的气质与性格导致学生产生攀比心理;东西部地区经济发展差异导致家庭经济困难学生极度自卑或心理失衡;人生目标迷茫、家庭情感缺失和校园文化活动贫瘠导致学生对网络产生依恋。高校应加强对学习困难学生的教育管理,密切与下心学习困难的学生家长进行沟通与联络,不断丰富校园文化,帮助他们重新树立对生活的热情和信心。     

浅析忽略物业管理早期介入原因

物业管理早期介入的观点是为了保证物业能正常使用和发挥功能而提出的。通过理解其涵义以及在项目各阶段的工作及角色,分析得到忽略物业管理早期介入原因如下:物业管理早期介入概念远未能普及、回避物业管理的早期介入、物业公司本身缺陷、物业管理经营与房地产开发经营是相互独立且互补的、历史和现实原因形成的陈旧观念。