企业财务能力浅析

企业财务能力主要包括资产运营能力、偿债能力、盈利能力和获取现金流的能力。随着企业生产经营环境的不断变化,财务能力也随之表现出竞争性和战略性的发展趋势。     

论邓小平创新精神的来源

邓小平能够敢想敢做,在于他鲜明的创新精神。邓小平的创新精神来源于他对党和人民事业的无限忠 诚;实事求是的思想方法和求真务实的工作态度;非凡的勇气和胆略;密切联系群众的优良作风;以及高瞻远瞩的战 略眼光和敏锐的时代洞察力。     

A preference foundation for constant loss aversion

Following prospect theory and in particular the concept of loss aversion, introduced by Kahneman and Tversky (1979), we consider decision making under risk in which the decision maker’s preferences depend on a reference outcome. An outcome below this reference outcome is regarded as resulting from a loss: a loss decreases the decision maker’s basic utility more than a comparable gain increases this utility. An elegant and simple way to model this phenomenon was proposed by Shalev (2002): the utility of an outcome below the reference outcome is obtained from the basic utility by subtracting a multiple of the loss in basic utility: this multiple, the loss aversion coefficient, is constant across different reference outcomes. We provide a preference foundation for this loss aversion model.     

Tempering effects of (dependent) background risks: A mean-variance analysis of portfolio selection

In a mean variance framework, we analyse risk taking in the presence of a (possibly) dependent background risk, exemplified in a linear portfolio selection problem. We first characterise the comparative statics of changes in the distribution and dependence structure of the background risk. For unfair, undesirable and loss-aggravating increases in background risks (both dependent and independent), we then present necessary and sufficient restrictions on preferences such that greater background uncertainty leads to reduced risk taking. With mean-variance preferences, these restrictions boil down to simple conditions on the marginal rate of substitution between risk and return. They can be easily related to familiar notions such as risk vulnerability, properness or standardness.     

绿色供应商选择研究

绿色供应商的选择应符合循环经济和绿色供应链的发展要求,运用直觉模糊多属性决策的方法,选择绿色供应链管理中绿色供应商可以使评选出的结果更加符合实际。     

学习型社会中的为师之道

在现代学习型社会,教师必须要成为学习型教师,在继承传统师道的同时,树立崇高理想,追求人生培养,教书育人,为人师表。     

决策有用、有效契约与商誉会计政策的选择

为解决逆向选择和道德风险问题,会计被赋予决策有用性和契约有效性的功能。对决策有用的信息不一定能保证契约的有效,会计的决策有用性与契约有效性之间存在冲突。准则的制定过程实质上是对二者的协调过程。商誉会计政策的选择是决策有用性与契约有效性之间的“恰当平衡”。“优化”商誉会计政策选择的努力,不在于其本身的技术性方面,而在于对会计的经济、社会、制度等环境,以及社会各会计相关集团的信息需求及利益冲突的分析和研究,在于对准则制定机制的不断完善。     

城市劳动力市场上的就业冲击对家庭教育决策的影响

本文使用中国社会科学院人口与劳动经济所的城市住户调查资料,分析了父母的就业冲击对子女大学入学决策的影响。作者对中国经济结构的调整和劳动力市场冲击进行了介绍,讨论了中国的高等教育体制及其新近在融资和扩招方面的改革措施。在经验分析部分,我们仔细地控制了家庭之间不可观测的差异性所产生的影响,并利用线性概率模型对父母就业冲击所产生的影响进行了测算,结果发现父亲失去工作使即将进入大学的子女的入学可能性下降了约30%。     

Enhanced network effects and stochastic modelling in generation expansion planning: Insights from an insular power system

Electricity generation capacity expansion is driven by both economic and socio-political realities. Policy makers determine public infrastructural decisions, such as climate and renewable targets, and transmission infrastructure, and the optimal generation capacity expansion follows. Policy makers therefore require planning models that can determine the optimal generation capacity mix in the long run under various scenarios, including policy choices. This work presents a planning model based on linearised alternating current optimal power flow which determines optimal generation capacity expansion and operation, in a least-cost manner, given global and local technical constraints, as well as policy decisions. We apply the model to a test case of the island of Ireland, which has two weakly interconnected systems, high renewable generation targets and low storage and interconnection. We determine the optimal generation expansion and operation out to 2030 considering the effects of increased multi-area interconnection, existing fossil fuel generation phase-out and increased renewable generation targets and carbon prices. Our results find that costs and emissions are driven primarily by the decommissioning of old inefficient generation units. High renewable targets, on the other hand, render increased carbon prices relatively ineffective in reducing system emissions. Furthermore, high renewable generation targets crowd out low-carbon power generation options such as carbon capture and storage (CCS). The strategic north-south interconnection has little effect on renewable energy source installations required to achieve renewable power generation targets but does impact on security of supply and the congestion level across the island.     

资源配置视角下战略性新兴产业基地建设决策过程研究

采用案例分析法,以国家传感网创新示范区建设的决策过程为研究对象,从资源配置视角重新审视了战略性新兴产业基地建设的决策过程。结果表明,在战略性新兴产业基地建设决策过程中,地方政府充分发挥了主观能动性,与中央政府、科研机构及企业积极互动,获得了建设产业基地的资源。同时,中央政府完成了与产业基地甄选及部署相关的资源配置。