自然垄断行业实行薄利多销的可行性分析

对薄利多销的经济学涵义指出了实行薄利多销的理论依据:商品需求是富有弹性的;该商品必须具有潜在的消费者;商品的生产成本必须是不变的或至少不能上升。因此自然垄断行业同样可以采用薄利多销的手段来增加销售收入。     

关于出境游组团社互为代理运作模式的探讨

随着组团社的激增，出境游市场的竞争日趋激烈，国家旅游局提出了出境游组团社之间互为代理的市场运作设想。本文对出境游组团社互为代理的内涵、必要性和可行性进行了探讨，并借助中性联合品牌和电子商务网络，从互为代理的市场运作流程、质量保障体系和财务结算等方面初步构建了出境游组团社互为代理的市场运作模式，以期为在全国范围内推行互为代理提供一个初步的市场运作框架。     

我国涉外企业外汇交易风险研究

随着世界经济逐步向全球一体化的方向发展以及我国对WTO相关条款的逐步履行,我国与其他国家的经济往来也变得更加频繁。更为重要的是,我国外汇管理体制改革的进一步深化和外汇市场的发展和完善,使得人民币汇率开始走向市场,汇率变动的频率和范围将大大增强。因此,在这一背景下,本文以科学性和前瞻性为指导原则,通过阐述我国涉外企业面临的外汇交易风险现状和问题,揭示这类企业加强外汇交易风险管理的必要性,在此基础上,来探讨外汇交易风险对我国涉外企业净利润的影响,最终结合我国外汇管理体制改革的实践,提出有效防范和规避外汇交易风险的建议和对策。     

Consistency conditions for affine term structure models

Sufficient conditions for the application of the Feynman-Kac formula for option pricing for wide classes of affine term structure models in the jump-diffusion case are derived by generalizing earlier results for bond pricing in the pure-diffusion case The author is grateful to Mikhail Chernov and Darrel Duffie for useful discussions and suggestions.     

建筑企业如何开展人才管理

建筑企业实施人才管理十分重要，建筑企业是否成功，很重要的因素是企业经理是否具有丰富的领导才能，负责日常运营的企业管理是否具有高素质的“将才”，基层第一线生产是否成为冲锋陷阵的先锋。建筑企业必须切实制度好人才管理策略，建立健全人才储备库，善于控制人才，吸引高素质人才，并引入竞争机制，优胜劣汰。     

试论建筑企业认证后的质量管理工作

针对企业认证后，质量管理体系有效运行过程中存在的普遍问题，提出通过从思想观念的转变、制度的落实、加强项目工程贯标力度、推行TQM和贯彻ISO9000标准等几个方面予以解决，并提出质量体系建设的发展和创新思路。     

A Time to Scatter Stones,and a Time to Gather Them: The Annual Cycle in Hedge Fund Risk Taking

Analyzing a sample of hedge fund daily returns from Bloomberg, we find a seasonal pattern in their risk taking. During earlier months of a year, poorly performing funds reduce risk. The reduction is stronger for funds with higher management fees, shorter redemption periods, and recently deteriorating performance, consistent with a managerial aversion to early fund liquidation. Toward the end of a year, poorly performing funds gamble for resurrection by increasing risk. It is largely achieved by increasing exposure to market factors, and can be linked to stronger indirect managerial incentives during the second half of a year.     

“营改增”影响地方政府税收努力研究

基于随机前沿分析法（SFA）测算2011-2015年我国地方政府税收努力程度,并运用双重差分法考察“营改增”对地方征税行为的影响。研究发现：“营改增”将地方税（营业税）变为共享税（增值税）,显著降低了地方政府税收努力程度;改革对税收努力的冲击受经济发展水平、转移支付额度和税收返还的影响,获取转移支付收入和税收返还越多的地区税收努力下降速度越快。后“营改增”时期,如何提高税收效率,缓解地方财政收入对转移支付和债务收入的依赖性,是理顺中央和地方财税关系,完善财税收入体系的重要问题。     

因材施教——声乐教学的重要法则

声乐与其它的艺术形式存在着明显的区别，由于难以形象地对声乐的乐理、思想等进行表达，因此在声乐教学的过程中如何有效地让学生更好地理解声乐知识，更好地掌握发声技巧等一直是广大声乐教师关注的重点。鉴于此，文章主要就声乐教学中的因材施教进行研究，通过努力在声乐教学中推动因材施教，学生才能对此会产生更浓厚的兴趣，更好地用声乐来表达内心的思想与情感。     

Non-technical skills for managing risk and performance in financial trading

Recent large-scale failures in financial institutions have been found to be caused, in-part, by human factors-related issues in financial trading. In other environments where risk management and performance are intertwined, a human factors approach is often adopted to understand how the ‘non-technical skills (NTS)’ (leadership (LD), decision-making (DM), situation awareness (SA), teamwork) of organisational actors influence outcomes. Yet, to date, there has been minimal application of human factors research in financial trading. This study (i) identifies ‘real-world’ (i.e. non-laboratory) research studies investigating the NTS important for performance in financial trading, (ii) examines and synthesises data on the NTS found to underpin good or poor performance and (iii) considers the quality and coverage of research investigating NTS in financial trading, and identifies potential areas for future research. Nineteen studies were identified through a systematic literature search and then content-analysed for associations between NTS and performance in financial trading. The review found a range of decision-making (e.g. heuristics and biases, intuitive DM, emotional regulation) and LD skills (e.g. setting standards, monitoring behaviour, encouraging speaking-up) to have been identified as important for managing risk and performance in financial trading environments. Furthermore, SA (e.g. information search and assessment strategies, vigilance, identifying ‘noise’ data) and teamwork (e.g. avoiding ‘role’ conflict, communication between traders) were found to be important, yet remain less explored within the literature, and should be the focus of future research. NTS appear essential for effective risk management within the financial sector, yet further field research is required to examine the context-relevant behaviours that underpin safe activity. This will facilitate the development of evidence-based systems for assessing and training NTS competencies.