企业内部控制评价指标体系研究

通过对国内外内部控制研究文献的分析,从五要素即内部环境、风险评估、控制活动、信息与沟通及内部监督出发构建含5个一级指标21个二级指标的初始评价指标体系.然后通过探索性因子分析和验证性性因子分析对其可靠性及合理性进行检验,证明了该模型具有良好信度和效度等.最后将所构建的评价指标应用于同性质的企业并对其内部控制进行评价,结果验证所构建的企业内部控制指标体系的适用价值.     

社会稳定风险分析和评估工作操作简析

文章从社会稳定风险分析和评估的基本概念、评估时机、所依据的法律法规、审批权限、工作流程以及在评估工作中应注意的问题等6个方面项目详细介绍了社会稳定风险分析和评估工作。     

论庄子的逍遥思想

＂逍遥＂是庄子思想的核心。庄子所谓的逍遥,是一种远远超越现实世界的理想境地,体现了庄子面对不完美世界的一种至臻追求。这种境界的达到,需要极深的功夫,非一般而能为之、一蹴而能成就。对《逍遥游》的深入解读,是了解庄子逍遥思想内涵的重要手段和主要途径。     

Evaluating intergenerational risks

Climate policies have stochastic consequences that involve a great number of generations. This calls for evaluating social risk (what kind of societies will future people be born into) rather than individual risk (what will happen to people during their own lifetimes). We respond to this call by proposing and axiomatizing probability adjusted rank-discounted critical-level generalized utilitarianism (PARDCLU) through a key axiom ensuring that the social welfare order both is ethical and satisfies first-order stochastic dominance. PARDCLU yields a new useful perspective on intergenerational risks, is ethical in contrast to discounted utilitarianism, and avoids objections that have been raised against other ethical criteria. We show that PARDCLU handles situations with positive probability of human extinction and is linked to decision theory by yielding rank-dependent expected utilitarianism—but with additional structure—in a special case.     

O comportamento dos custos das empresas brasileiras listadas na BM&FBOVESPA entre 1994 e 2011 com ênfase nos sticky costs

By an accurate survey, this study aims to analyze how costs behave brazilian companies listed on the BM&FBOVESPA between years of 1994 and 2011. In order to do this, diverse economic and financial information available in the form of reports was gathered, but which has not yet gone through any statistical analysis, for a longitudinal analysis that includes a period of 18 years. The results are presented in two axes, in which the first one indicates costs behavioral tendencies and the second one analyzes their symmetry. The results showed that the Cost of Goods Sold (CPV, for Portuguese) presents a strong declining trend; Expenses Sales are directly related to the area (essential goods or monopoly, for example); Administrative Expenses have a slight declining trend. In relation to sticky costs, when performing an overview with the companies studied, the theory proposed by Anderson, Banker and Janakiraman (2003) is partially applied, since, for varying levels of revenue up to 10% the asymmetry is confirmed.     

在炼钢生产中如何降低石墨电极消耗

石墨电极消耗率是电炉炼钢生产的一个重要技术经济指标。近年来我厂1.5t电弧炉炼钢生产中,石墨电极消耗率呈现上升趋势。针对这一问题,我们实施现场攻关,发现电极折断消耗是石墨电极消耗大的主要原因。通过对电弧炉设备大修、改善炼钢环境、规范炉前操作行为,有效地解决了炼钢生产中电极折断消耗高的问题,使石墨电极消耗率从18.7kg/t降低到8.4kg/t,且取得了良好的技术效果和经济效益。     

定时器的PLC程序设计

本文旨在实现接通延时定时器、断开延时定时器、多谐震荡器的时序图及PLC程序设计。     

新常态下文化产业的发展路径探析

随着中国经济进入新常态，中国政治生活、社会建设和文化发展生活进入新阶段，文化产业如何适应新的发展趋势，实现新常态下的二次创业，发展的路径选择就成为亟待解决的迫切课题。论文借势消费引领战略、创新驱动战略、产业融合战略、文化金融战略、文化科技战略和国际文化贸易发展战略，提出文化产业要顺应消费的新方向、融合互联网和金融创新催生的新业态、汇聚创客群体、利用大数据新手段和国际贸易新通道，从而实现文化产业在新常态下的新发展。     

基于公共选择视角的“灰色收入”防控机制创新

灰色收入即为非法收入及其他来源不明的收入，具有参与范围扩大化、标的形式多样化、实地操作隐蔽化、实现标准奢侈化、实现手段智能化等趋势特点。产生原因有法律缺失、教育缺位、监管失严、权力信息不明等，对应的防控措施有严格法律界定、加强生活圈管理、加强多方监管、推进收入和财产公示等。     

Unintended consequences in demarketing antisocial behaviour: project Bernie

Unintended consequences are recognised as a potential risk for well-intentioned social marketing interventions and as a comparatively under-researched topic in the field. This case study uses an intervention tackling deliberate grassfires to explore the application of social marketing in a novel context, its potential effectiveness in demarketing antisocial behaviours and the potential of such interventions to generate positive and negative unintended consequences. The intervention’s evaluation confirms social marketing’s potential value in tackling ingrained antisocial behaviours within communities. It also revealed unexpected benefits accruing from changes within the target community, within the sponsoring fire service and in the relationship between the two. The paper concludes by discussing the implications of potential unexpected and unplanned consequences for intervention planning, conduct and evaluation.