Growth Aspirations and Cultural Support for Entrepreneurship: A Comparison of Post-Socialist Countries

Based on GEM data this paper explores whether significantly different growth aspirations of early stage entrepreneurs in Slovenia, compared to those in Hungary and Croatia, are also accompanied by significantly different opportunity recognition, cultural support for entrepreneurship and self-efficacy. Our results suggest that a higher degree of alertness to unexploited perceived opportunities, and cultural support for entrepreneurial motivation may be the cause of higher growth aspirations of Slovenian early stage entrepreneurs, while self-efficacy with regard to entrepreneurial skills, knowledge and experience was not found to be crucial.      

会计信息质量预警机制初探

如何有效提高会计信息质量是会计工作管理者及研究人员一直探讨的一大难题,在借鉴已有研究的基础上,提出了建立会计信息质量预警机制的设想.建立一个以政府部门为主导的会计信息汇集和质量监控系统,采取适时监督的方法,及时对会计信息质量进行监督和预警,并提出了实现这一机制应解决好的相关问题.     

我国商业银行逆周期资本监管的锚定指标选取

本文依据巴塞尔委员会提出的逆周期资本监管思想,以各类信贷指标为基础,通过绘制ROC曲线并计算AUC值,选取适合我国的具体锚定指标。本文认为,好的锚定指标需要满足及时性、稳定性、可解释性以及可获取性等标准。研究结果表明:房地产价格趋势缺口、房地产贷款趋势缺口、个人住房抵押贷款趋势缺口以及消费贷款趋势缺口等指标符合锚定指标的标准,可作为逆周期资本监管锚定指标使用,并且组合锚定指标的预警能力和稳定性优于单个锚定指标。本文从落实锚定指标和提高挂钩变量预警效果的角度,提出了更为精细的信贷类别指标,为推动我国逆周期资本计提及监管实施提供了决策参考。     

世界城市经济发展的最新趋势及其对北京的启示

本文通过对经济全球化和知识经济背景下,国际大都市经济职能演变和城市发展动力的探讨,总结了国际大都市经济发展的最新特点和趋势,并通过对北京市经济发展过程中现有问题的思考,提出国际大都市成功经验对北京的启示。     

益生菌对小儿特异反应性疾病早期预防的影响

目的：探讨益生菌对小儿特异反应性疾病早期预防的影响。方法选取在广东省惠州市中心人民医院出生的164例新生儿,将其资料按随机数字表法分为观察组与对照组,各82例。观察组新生儿口服双歧杆菌三联活菌散,对照组新生儿给予安慰剂,比较两组新生儿特异反应性疾病的发生情况。结果观察组新生儿特异反应性疾病的发病率为22.0%,明显低于对照组的47.6%,差异有统计学意义（P＜0.05）。结论及时服用益生菌能够对特异反应性疾病起到有效的预防作用。     

Leverage, performance and capital adequacy ratio in Taiwan's banking industry

We examine the relation between firms’ financial structures and their risky investment strategies in Taiwan's banking industry. Regressions cover two subperiods: before the first financial reform (1996–2000) and after the first financial reform (2001–2006), to address the impacts of the first financial reform on banking firms’ financial structures. Our first result demonstrates that the restrictions on CAR have indeed affected firms’ risky investment strategies, as market share and leverage are positively related. Second, the firm performance is significantly and positively related to firm size, leverage and financial cost. Finally, the regression results show that financial structures for banking firms are positively related to the states of business cycle (i.e., cyclical). The positive signs coincide with Proposition 4 in our analytical model.     

License to till: The privileges of the Spanish Mesta as a case of second-best institutions

The Mesta was the association of the migratory shepherds of Castile, controlling fine wool production between the thirteenth and the nineteenth centuries. Its royally granted privileges have often been blamed for the stagnant Spanish agricultural productivity during the early modern period. I argue that the Mesta’s privileges allowed Medieval Castile to develop its comparative advantage in wool, and that the Crown was able to restrict their scope and application when economic conditions favored arable farming interests. I support my argument with extensive archival data, including a new series of wool prices and a detailed analysis of lawsuits involving the Mesta.     

建国初期中共强大政治动员能力原因探析

中共在建国初期有效实施了政治动员,保证了新生的的人民政权和社会大局的稳定,为新中国建设提供了强有力的保障,这种强大的政治动员能力,来源于中共政治组织自身的内部特点,中共所面临的外部环境和中共的政治动员特点,通过对这种动员能力的分析,为新时期中共政治动员提供理论和实践方面的借鉴。     

高校财务风险预警指标体系的构建研究

本文分析了高校财务风险形成的内在原因,探讨了高校财务风险预警指标建立的基础工作,并根据高校财务风险预警指标设计的原则,建立了高校财务风险预警指标体系。     

企业财务风险预警模型构建中现金流量分析法的运用

通过对当前流行的众多财务风险预警模型缺陷的分析,我们应当选择一个全新的视角,以现金流量分析为基础,构建财务风险预警新模型,以提高预警模型的敏感性、准确性、适用性、监控性、超前性。