论现代企业制度下内部审计的职能

内部审计是现代企业制度下企业内部控制的重要组成部分。随着审计理论的发展，所处外部环境的不断变化，内部审计职能也在不断发展和拓展。当然，职能作为事物的本质属性，其稳定性是主要的，所以内部审计职能的研究与分析必须回归到起点、本质，而不能简单地将业务领域的拓展或变化，视为其职能的变化。     

探析汉语中名词的重叠

多数专家认为汉语中名词重叠使用情况很少,对名词重叠的研究,相对于动词和形容词而言,也较少。但随着语言的发展,出现了越来越多的名词重叠。名词重叠式具有一定的构成形式、语义特征和句法功能。名词重叠式的发展是语言作为开放性的符号系统发展的必然结果。     

光环境功能区域划分及管理初探

Light pollution becomes more and more serious, butt he s tudyon this field is far from enough. ln this paper, light enyironment is defined as light-free area, dark area, intermediate sight area, and bright area In addition, it is marked with index walue by index system, which includes average brightness, brightness evenness, glare index, and background brightness.     

产业集群发展过程中的政府经济职能定位

产业集群的发展经历着建立初期、发展成长期、成熟期以及衰退期四个阶段。与此对应,政府相应地扮演着产业园区的规划者与企业发展扶持者、企业经济行为监督者和制度制定的参与者、“无为而治”以及改革先驱者的角色。     

Excess heterogeneity, endogeneity and index restrictions

A discrete or continuous outcome is determined by a structural function in which the effect of some variables of interest is transmitted through a scalar index. Multiple sources of stochastic variation can appear as arguments of the structural function, but not in the index. There may be endogeneity, that is observable and unobservable variables may not be independently distributed. Conditions are provided under which there is local identification of measures of the relative sensitivity of the index to variations in pairs of its possibly endogenous arguments, namely ratios of partial derivatives of the index.     

Consumer credit and monetary policy in Malaysia

What is the impact of monetary policy on the Malaysian consumer? The study addresses this issue by empirically investigating the consequences of interest rate shocks on consumer credit in Malaysia. The study relies on the impulse response functions and the variance decomposition analysis based on the structural Vector Auto‐regression methodology. Apart from analysing the responses of aggregate consumer loans (ACL) to interest rate changes, further disaggregation is made in efforts to arrive at more detailed findings. In particular, the ACL data are categorized into loans for purchase of residential property, loans for personal uses, loans for credit cards, loans for purchase of consumer durables, loans for purchase of passenger cars and loans for purchase of securities. Through this disaggregation, the study shows the relative sensitivity of the various types of consumer loans to interest rate shocks.     

论脱贫攻坚对推动乡村振兴的多重作用

脱贫攻坚和乡村振兴是以习近平同志为核心的党中央关于农村建设发展提出的两项重大战略部署。以马克思主义的视角观之,脱贫攻坚对于乡村振兴战略的实施具有重要的基础作用,且这种基础作用具有多重性。脱贫攻坚通过消除贫困、弥补短板、重塑组织、改善系统等,为乡村振兴战略的实施创造前提条件、搭建基础平台、提供组织保障、营造有利环境,从而使乡村振兴战略在农村贫困地区的实施不仅可能,而且可行。为确保乡村振兴战略在农村贫困地区的顺利实施,必须不断夯实脱贫攻坚各项工作,坚决、彻底、全面地打赢脱贫攻坚战,使脱贫攻坚对乡村振兴的多重基础性作用得到充分彰显,从而实现脱贫攻坚与乡村振兴的有机衔接。     

To invest, or not to invest, in brands? Drivers of brand relevance in B2B markets

When allocating resources to brand investments, managers should consider the relevance of brands to the purchase decision process. Past research on consumer markets shows that brand relevance generally is driven by three functions: image benefits as well as information cost and risk reductions. This study is the first to investigate these underlying mechanisms of brand relevance in a business-to-business setting. Our main contribution is that, in contrast with consumer markets, brand relevance in industrial markets depends primarily on risk and information cost-reducing effects. Therefore, business-to-business firms should invest in their brands using tactics that support the reduction of risk and information search costs for customer decision making. This article also demonstrates that brand relevance differs across product categories, such that depending on the specific category, investing in brands may or may not be a promising strategy.     

金融资源意识、金融功能提升与金融可持续发展——从金融学科建设看金融发展理论的演进

金融学科建设的研究与实践说明,我国金融专业的教学改革需要建立金融资源意识,其研究范式与研究方法可以基于金融可持续发展的研究视角进行必要转换。国际金融危机的爆发引起了学界对金融可持续发展问题的不断关注。金融发展理论的演进和发展,对比说明了金融可持续发展理论所具有的质性发展观。金融可持续发展理论的基础是金融资源观,其研究基轴是金融功能的不断扩展与提升。     

On the efficiency comparison of certain randomized response strategies

Comparisons between different randomized response strategies have already been performed by several workers but all have concentrated solely on comparing the variances of the appropriate estimators. A very little attention has been paid by these workers to the degree of privacy protection offered to the interviewees. In the present paper, an attempt has been made in this direction and some important randomized response strategies have been compared with the Warner's model, taking into account the aspect of privacy protection. Received February 2000