Risks Matrixes Risks Assessment Tools of Small and Medium-Sized Enterprises： The Case of Latvia

The enterprises need to assess the risk dynamic of financial instability and its impact on small and medium-sized enterprises＇ development, because it is important for enterprises to extend commercial activity and to open a new structural subdivision. We have researched types of risks, their identification, classification, and assessment possibilities in activities of small and medium-sized enterprises. We have used our own algorithm of identification, classification, and assessment of enterprises＇ risks. The goal of this research is to study the economic and financial risks＇ impact on small and medium-sized enterprises＇ development in Latvia. For study purpose, we have carried out the questionnaire of representative small and medium-sized enterprises about the economic and financial risks＇ impact on enterprises＇ development in Latvia. We have created classification of Latvian services sectors＇ economic and financial risks in the period from 2011 to 2012. Those risks have been included in the questionnaire. The risks matrix is a quantitative assessment tool of risks. We have created Latvian service sector economic and financial risks matrix. We have arranged risks by their sizes of possible losses for enterprises. For each risk has been assessed its probability of realization. We have created Latvian accommodations （hotel） and food services technological process risks map. Several parts of the risk map （segments） make it possible to assess each type of the risk separately in its segment. Risks matrix can be used to choose enterprises＇ strategy of risk management. Enterprise＇s strategy of risk management is developed by analysing zones of risk level.     

How to deal with dissent among experts. Risk evaluation of EMF in a scientific dialogue

This article describes the results of a scientific discourse which aimed at exploring the reasons for differences in expert health risk assessment of radio frequency electromagnetic fields of mobile telephony.

It starts with describing the structure of the discourse. Then, the reasons for the conflicting risk assessments are discussed. Differences are due to the selection and evaluation of relevant scientific studies by applying different scientific quality standards, to the methods used for generating a research synthesis and an overall risk evaluation. Consensus could be achieved regarding the selection of and the quality requirements for the scientific studies used for risk assessment as well as their significance for risk evaluation. However, dissent remained about the synthesis of scientific evidence into an overall risk evaluation and about the relevance of the precautionary principle for risk evaluation and its implications for the risk assessment framework.

Based on the analysis of these problems, a transparent, consistent and rational procedure for risk assessment is suggested to facilitate a risk characterization which better meets the demands of policy making and the public for an appropriate risk evaluation.     

中小软件外包人力资本投资风险与控制策略研究

人力资本投资在服务外包总投资中占了最大比重,对软件外包企业来说更是如此.人力资本投资比重的增加给企业带来更大收益的同时也增加了企业的投资风险.目前,我国中小规模软件外包企业员工流动率高达20％,是社会平均流动率的两倍,形势严峻.本文力图突破传统的共性分析层面,从中小软件外包特性分析出发,探讨其人力资本投资风险的形成过程,并分别基于交易成本理论和期权理论提出控制人力资本投资风险的再外包和分阶段投资策略,为我国中小软件外包企业缓解高人力资本流失率,控制人力资本投资风险提供理论依据.     

中小非上市公司信用风险的评价研究——基于WEB与FAHP的视角

信用是人类社会最古老的词汇之一,而信用风险的管控是现代社会经济生活关注的核心问题之一。中小企业既是资本主义社会也是社会主义社会向前发展的源驱动力,中小企业的发展离不开现代信用体系的支撑。在文章中,中小企业按其信息的披露程度分为上市公司与非上市公司,相对于中小企业上市公司来说,由于交易的参与人信息不对称,中小非上市公司信用风险评估是交易双方以及各类金融机构最关心和最难解决的难题之一。在现代信息网络技术普遍化的背景下,利用人工以及机器搜索策略,充分挖掘中小非上市公司信息风险元和分类整理,并在此基础之上进行模糊综合评估,最后通过算例说明基于WEB对中小非上市公司信用风险的模糊综合评价的方法行之有效。     

考虑BI保险的供应链中断模型分析

突发事件引起的供应链中断,会造成供应链成员巨大的经济损失。以一个二级供应链为基础,考虑存在供应中断风险情况下,引入BI保险,建立供应中断下制造商不投保、制造商单独投保、以及制造商和零售商联合投保模型,探究零售商和制造商利润、最优订购量、最优批发价等参数的变化趋势,其理论分析结果为决策部门提供指导。     

宏观审慎监管：内涵界定与政策框架

进一步完善全球金融监管体系,特别是构建宏观审慎金融监管制度框架,是美国金融危机以来全球防范和应对系统性金融风险、维护金融体系安全与稳健的重要举措。宏观审慎监管框架重在明晰宏观审慎的主要监管主体、完善宏观审慎监管体系的框架、制定宏观和微观审慎监管指标体系的相关法律、制度和规范。特别是要注重处理好互为表里、相辅相成的微观审慎监管与宏观审慎监管之间的关系,充分发挥两者的合力效应。     

清单计价模式下招投标阶段工程造价之控制

随着工程量清单计价模式下招投标制度的推行,招投标阶段对工程建设造价控制的作用也随之凸显出来;针对建设各方对招投标阶段工程造价控制的认识偏差,以招投标对工程造价的影响为出发点,指出了招投标过程中造价控制的关键点及相关风险,并给出了相应的防范和控制措施。     

中小企业税收筹划存在问题及对策研究

随着经济的全球化,市场竞争的日益激烈,税收筹划对中小企业的生存及发展具有重要的现实意义.本文从中小企业税收筹划的必要性入手,探讨了现行状况下我国中小企业在税收筹划方面普遍存在的问题,并提出了相应的改进对策.