论我国民间借贷的若干法律规制重点 ——基于金融功能观理论的分析

金融功能观理论认为金融具有资源分配、融资、信息提供、支付手段、激励机制和风险控制六大功能。我国民间借贷存在着资源配置功能受到地域和习惯的影响而作用不明显;信息提供功能缺乏准确性,且容易引发道德风险;原本正常激励机制容易变成鼓励贪婪的工具;在支付手段和管理风险方面缺乏作为。为更好实现金融的功能,立法应当将以下方面作为重点:明确民间借贷主体准入条件以赋予部分主体以合法地位;对借贷利率进行规制,严格遏制高利贷;详细规定各种非法借贷行为的法律责任;鼓励民间借贷加强行业自律。     

Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology.     

The theoretical structure of producer willingness to pay estimates

This article analyzes the theoretical underpinnings of producer willingness to pay (WTP) for new inputs. In addition to conceptualizing the producer WTP function, we derive its comparative statics and show how these properties can be used to estimate quantities demanded or supplied and price elasticities. We also discuss implications of the comparative statics.     

陕北公众生态文明理念及消费行为调查分析

陕北矿产资源富集区生态文明建设是一项系统工程。公众对生态环境的高度重视是生态文明建设的重要动力。调查数据表明：公众的生态理念有所树立,但不够深刻,在日常的商品消费中仍以关注商品本身为主,而为生态环境支付成本的意愿还有待提高。     

论新型城镇化中的产城结合问题

在我国工业化与城市化的过程中,产业发展与城市建设的脱节现象已经成为一对比较明显的矛盾,这在城市新区建设和工业园区的发展中表现得尤为突出.产城结合是推进新型工业化与新型城镇化的有效途径.我国工业化尚未完成,城市化发展正处于关键阶段,在新一轮新型工业化和新型城镇化的过程中,应当注重产业发展与城市建设的有机结合,实现“双轮驱动”,良性发展.     

Business-model (intent)-based accounting

We discuss how basing financial reporting on an entity's business model is, in effect, basing financial reporting on management's intent with respect to the use, transfer or other disposition of an asset or liability. We provide several examples of existing International Financial Reporting Standards and US Generally Accepted Accounting Principles that permit or require intent-based accounting. We describe the meaning and consequences of basing the accounting for financial assets on management's intentions for realising value from those assets. We analyse the positive and negative features of intent-based accounting in the context of the Financial Accounting Standards Board's and International Accounting Standards Board's conceptual frameworks, specifically, the qualitative characteristics relevance and comparability and the objective of financial reporting, and apply that analysis to existing and proposed guidance for measuring financial assets. We also discuss evidence from academic research on the measurement of financial assets.     

Risk-type density diagrams by crash type on two-lane rural roads

The research presented here aims to plot density diagrams per road crash risk type to identify all possible scenarios where driving is less than safe. The starting point was the prediction of injury crash rate on horizontal homogeneous segments of two-lane rural roads for three main injurious crash types (head-on/side collisions, rear-end crashes, and single-vehicle run-off-road crashes) as observed on the network. A careful analysis of the database shows that a wide variety of factors appear to be influenced or associated with the crash dynamic, as follows: the road scenario (combination of infrastructure and environmental conditions found at the site at the time of the crash), mean lane width, the horizontal curvature indicator (measurement of the curvature change rate), and mean speed. Crashes recorded from 2003 to 2010, of which 1597 were injurious, and 645 resulted only in damage to property, were analyzed on more than 3700?km of road network in Southern Italy. Generalized estimating equations with a negative binomial distribution were implemented. Risk-type density charts were plotted to thoroughly identify all possible combinations of existing explicative variables producing hazardous conditions on the road. The different shades in the diagrams represent different ranges of injurious crash rates: the white band shows low levels, while a black band shows high values. It is not possible to consider working on an explanatory variable to reduce hazardous conditions on the road network without also considering how this variation might affect the influence of the remaining explanatory variables on crash phenomena and, consequently, on the predictive model. The risk maps make it possible to keep under control in a simple and immediate approach the way each variable as a result of variations of a part or of all.     

学习就业是历史发展的必然要求——论就业结构转换

本文从分析生产力的基本职能出发，揭示出随着生产力的发展，劳动生产率的提高会越来越多地释放出生产就业者，日益发达的生产能力会生产出超过人们购买能力的产品（含服务品）。这里主张将这些剩余的人力物力用于学习就业，反过来学习就业又可以进一步推动生产力发展，形成互为促进的积极意义。然而，市场经济并不能自动将这些剩余的人力物力配置到学习就业上，以改革传统的财政收入方式，增强社会再分配能力来发展学习就业事业就成为我们可供选择的路径。     

计算机制造业产品差别化成因分析

根据计算机制造业的特点,从客观条件与消费者主观选择这两个方面具体分析了计算机制造业产品差别化的形成原因,并对运用产品差别化战略的计算机制造企业提出了相应的建议。     

矩阵管理在现代企业管理中的应用分析

矩阵管理在企业管理中大量被采用。分析了矩阵管理的优势劣势,并对矩阵结构的分类进行说明,提出在运用矩阵管理中需要注意的问题,以供运用者借鉴。