现代企业财务风险的测定和防范

在市场竞争环境下，现代企业面临的各种风险不断增多，财务风险作为企业特有的风险日益突出，是企业利用融资财务杠杆的直接后果，企业必须重视财务风险的测定和防范，以增强企业财务实力。     

全面风险管理框架与内部控制整体框架的比较分析

2004年美国COSO委员会在其1992年发布的《内部控制整体框架》基础上,吸收各方面风险管理研究成果,颁布了《全面风险管理框架》(Enterpris Reisk Management Framework),旨在为各国的企业风险管理提供一个统一术语与概念体系的全面的应用指南。本文首先回顾了《内部控制整体框架》的产生及其贡献与不足,其次阐述了风险管理与内部控制的关系,最后比较分析了《全面风险管理框架》与《全面风险管理框架》的联系与区别,以期对理解、掌握和执行《全面风险管理框架》有所裨益。     

我国应急信息系统及其管理架构

当前,突发事件应对已成为各级政府无法回避的重大课题。作为应急管理的稳压器、协调器和控制器,应急信息的有效传播和应用对突发事件的科学应对至关重要,而对我国应急信息系统及其管理架构尤其值得深入研究。     

Statistical Thinking in Empirical Enquiry

This paper discusses the thought processes involved in statistical problem solving in the broad sense from problem formulation to conclusions. It draws on the literature and in-depth interviews with statistics students and practising statisticians aimed at uncovering their statistical reasoning processes. From these interviews, a four-dimensional framework has been identified for statistical thinking in empirical enquiry. It includes an investigative cycle, an interrogative cycle, types of thinking and dispositions. We have begun to characterise these processes through models that can be used as a basis for thinking tools or frameworks for the enhancement of problem-solving. Tools of this form would complement the mathematical models used in analysis and address areas of the process of statistical investigation that the mathematical models do not, particularly areas requiring the synthesis of problem-contextual and statistical understanding. The central element of published definitions of statistical thinking is "variation". We further discuss the role of variation in the statistical conception of real-world problems, including the search for causes.     

Terminator or accelerator? Lessons from the peer-to-peer accommodation hosts in China in responses to COVID-19

This study investigates how peer-to-peer accommodation (P2PA) hosts in China have responded to the COVID-19 pandemic. A multi-case study approach was adopted to depict the decision-making logic of three different types of hosts—speculators, diplomats, and entrepreneurs—based on an awareness-motivation-capability (AMC) framework under COVID-19. The findings highlight the role of owner motivation (profit/sharing/entrepreneurial-driven) and capabilities, such as having a unique value proposition and linkages with other hospitality experience, under COVID-19. Meanwhile, the platform collaboration capability failed to support survival during the pandemic. Moreover, the current study indicated that, after the COVID-19, entrepreneurs will continue to innovate, diplomats’ operations will remain unchanged and speculators will quit hosting. Hence, COVID-19 is an accelerator of P2P industry that reserving the hosts who embrace the original features of the P2PA sector, e.g. sharing and a focus on the experience, and eliminating the hosts who have diluted the uniqueness of the sector.     

流域一体化进程中旅游地可持续发展研究框架

流域是相对封闭、自成体系的地理空间,流域旅游是流域可持续开发的重要组成部分。从流域生态系统服务出发分析流域一体化进程中旅游地的可持续发展,以全流域功能和结构转型视角探究旅游地绿色发展的优化策略与调控路径,是适应国内流域经济带建设、提升流域社会福利和发展公平性,促进流域生态安全屏障建设的重要探索。本文分析了流域一体化进程中旅游地发展研究面临的关键问题,结合现有研究基础阐释重点研究主题并构建研究框架。研究认为,流域内旅游地研究正在从点状分析走向网络和面域协同发展,旅游地发展在流域生态补偿、流域产业融合等方面产生的效应越来越明显;外部环境变迁、多要素交互作用下,中国流域一体化进程中的旅游地可持续发展面临的形势迫切,流域内旅游地的供需结构、均衡发展、协同治理均面临挑战;未来应重点关注旅游地时空演化特征、外部环境因素、演化更新机制、时空情境模拟、优化调控路径5个方面,为正确认识流域内旅游地要素交互作用的趋势规律、实现流域内旅游地可持续发展提供科学依据。     

煤炭公路运输综合管理平台构建与实践

为解决煤炭公路运输管理中的逃税、超限、形象、效率、安全等问题,分析了煤炭公路运输综合管理平台在税务征稽、治超治限、煤炭品质保障、供求信息发布、代发代付、安全服务等方面的具体业务需求,研究采用C/S+B/S架构、综合应用计算机和通信等先进高技术手段构建煤炭公路运输综合管理平台的方法,提出煤炭公路运输综合管理平台由车辆加盟管理系统,停车场管理系统,发煤业务管理系统,语音、短信查询系统,GPS定位跟踪系统以及运费结算统计系统等组成。     

基于MA2IDDPG算法的异构多无人机协同突防方法

为了形成智能化异构多无人机协同突防策略,提出了基于多智能体异步模仿深度确定性策略梯度算法的异构多无人机协同突防方法。首先,基于典型DDPG方法,采用异步并行框架进行改进,提高经验的收集效率。其次,分别构建基于专家经验知识的牵引性奖赏函数和基于任务结果的描述性奖赏函数。再次,通过分阶段训练后,使得深度神经网络产生的协同突防策略能够快速达到专家经验知识水平后,进一步提高对抗水平。最后,在仿真实验中,构建了异构多无人机协同突防环境,对改进方法和典型DDPG方法的对抗效果进行了对比。实验结果表明,MA2IDDPG方法能够有效产生多无人机协同突防策略,并且在训练阶段表现更为稳定且对抗效果更优。所设计的创新性MA2IDDPG方法框架可有效应用于无人机群控制领域,特别是对异构无人机群的智能控制方法研究具有重要参考意义。