物联网安全测评和风险评估技术研究

提出采用信息安全仿真、物联网安全测评和安全风险评估技术实现的物联网安全测 评和风险评估服务平台的主要技术、平台结构和系统实现。此平台能够为物联网建设方案、 安全技术手段进行测试与评估,推动我国物联网建设和物联网安全产业的发展。     

注册会计师审计与盈余质量关系研究综述

资本市场的发展使得会计盈余的重要性日益凸显,盈余质量反映了企业盈余的优劣程度,是评价公司经营状况的重要指标,如何分析和识别企业盈余的优劣程度是利益相关者所关心的问题。为此本文回顾了注册会计师审计与盈余质量关系研究结论,为以后研究提供了参考。     

中国开放式基金赎回率影响因素的研究评述

综述了国内有关开放式基金赎回率影响因素的研究现状,从研究方法、研究样本、期限、研究模型、变量的选取和研究结论等方面进行分类与总结。结合我国开放式基金发展的实际情况,进一步总结在这些方面的研究上存在的问题和改进的方向,为后续研究提供借鉴。     

供应链信息安全现状及体系框架研究

本文研究了我国供应链目前普遍存在的信息安全问题,如:企业员工的信息安全意识淡薄;信息安全管理有章不循现象普遍;缺乏统一的信息安全战略规划和防范机制;合作企业间存在逆向选择风险和各种败德行为等。针对上述问题,参考众多企业积累的经验,吸取了供应链信息安全领域的最新理论研究成果,提出了供应链信息安全体系框架。该框架由信息安全治理、信息安全管理、基础安全服务和架构、第三方信息安全服务与认证机构和供应链信息安全技术标准体系五个部分构成。在具体运用中从供应链整体业务需求出发,参照供应链信息安全体系框架,通过评估和风险分析等方法,定义供应链及其节点企业安全需求,并最终确定供应链信息安全建设的内容和方向。     

我国台湾“人民观审制度”及启示

我国台湾正在试行的＂人民观审试行条例（草案）＂对民众参与审判的方式、权利与义务等作出了比较完善的规定。这些规定对于大陆的人民陪审员的选任、权利与义务的明确以及相关配套措施的完善可资借鉴。     

城镇居民医疗保险的真实保障水平研究——基于广东典型地区的实证分析

选取广东省三个代表性地区的大规模医疗保险数据库,采用"实际补偿比"作为真实保障水平的测度,对居民医保的真实保障水平及其主要影响因素进行了实证分析。居民医保的真实保障水平总体上还比较低,欠发达地区的平均住院实际补偿比在30%-40%之间,即便是发达地区也只有55.6%;起付线、封顶线、基金支付比例、医院等级选择以及年龄等个体特征都是保障水平的重要影响因素。提出要建立长效稳定的筹资增长机制,完善补偿机制并适当体现对弱势群体的照顾,并通过采取控制"三大目录"以外的医疗费用支出等措施尽可能缩小真实保障水平与名义保障水平的差距。     

增能:解决失独家庭问题的新视角

增能理论是社会工作研究中一个重要的领域,同时也是服务于弱势群体的一个新视角。失独家庭作为特殊的弱势群体,个人资源与社会资源的缺失致使他们的自我效能感极低,处于一种消权状态。结合当前我国失独家庭的现状,从社会工作的增能视角出发,从个体主动和外部推动两个模式对失独家庭进行赠能。利用增能理论介入失独家庭,可以帮助失独家庭恢复基本权能,提高其生存质量,保证其安度晚年。     

Social Security Reform and Corporate Governance

Abstract

This paper considers implementation issues arising from potential reforms to the United States Social Security system. Many reform proposals involve individually invested accounts, but the corporate governance implications of such accounts have not been fully explored. Existing reform plans will result in a large fraction of votes being concentrated at one private fund manager. The implications for corporate governance and debt management under alternative fund management strategies are evaluated. The use of futures to construct synthetic investments could alleviate corporate governance and debt management problems.     

Is the Sky the Limit? Can Japanese Government Bonds Continue to Defy Gravity?

This paper presents a simulation model based on the growth rate, the inflation rate, and the consumption tax rate in the future. Future tax revenues and fiscal expenditures are projected using regression models estimated from past data. The fiscal situation is called unsustainable if the outstanding amount of Japanese government bonds (JGBs) becomes higher than the level of private sector financial assets. We focus on the general account of the central government, which is the source of JGB issues. We find that the higher the economic growth, the more likely it is that the fiscal situation is sustainable. When a larger portion of interest income is reinvested in JGBs, the chance is higher that the fiscal situation is sustainable. Most importantly, raising the consumption tax to 20% guarantees fiscal sustainability in most cases. Our analysis shows that without a consumption tax hike beyond the 10% rate, a fiscal crisis will be almost a certainty, even with a real economic growth rate of 2% despite a shrinking labor force. A reasonably quick hike of the consumption tax, namely a hike by 1% a year, up to 20%, combined with high or moderate economic growth rates, seems to keep the economy out of a fiscal crisis, where a moderate growth rate is defined to be generated by a productivity increase per working‐age population of 1.9%, which was the average during the Koizumi years.     

Japan's Post‐Fukushima Energy Policy Challenges

The Great East Japan Earthquake and the successive accidents at the Fukushima Daiichi Nuclear Power Station are stark reminders of the importance of energy, which is the basis of economic activity and national governance. Urgent responses have been conducted since March 11, 2011, including controlling the consequences of the nuclear accident, dealing with the short‐term power shortages, and a comprehensive review of Japan's long‐term national energy policy. Nationwide discussions and reviews of these issues are still continuing. Even today, more than 2 years after March 11, many problems remain unsolved and Japanese society has to face uncertainty and challenges about its energy future. In the current difficult situation, Japan needs to achieve “3Es (e nergy security, environmental protection, and economic efficiency)” plus “S” (safety) and “M” (macro economy protection) simultaneously, taking account of the new realities following the Fukushima accident. This paper tries to identify the energy‐related challenges that Japan has to face and tries to recommend the concept of the “energy best mix policy” for Japan, by describing the present status of energy issues in Japan and the national debate on energy policy.