公路施工安全事故诱因与预警管理的探讨

在公路工程的具体施工过程中,往往会发生很多事故,通过大量的事故案例分析,将事故进行了特点上的总结,总体来讲,受到几方面因素的影响。这些方面的因素将会增加施工难度,或者引发施工操作的失误。本文通过对安全事故进行了全面系统分析,针对事故发生的诱因进行了总结分析,并针对安全事故的预警管理进行了全面系统的探讨。     

Strategic Explanations for the Early Adoption of ISO 14001

There are two different, and somewhat competing, strategic explanations for why firms certify for ISO 14001. On the one hand, firms may seek to reinforce their present strategies thereby further enhancing their competitive advantage. On the other hand, firms may use ISO 14001 as a mechanism to reorient their strategies, so that a clear signal is sent about the firm's change in strategic positioning. This paper aims to identify the most likely explanation for early adopters of ISO 14001.Using a matched pair design, we test these alternative explanations on a sample of US firms that certified for ISO 14001 in the first two years after its introduction. In particular, we tested whether ISO 14001 was used to reinforce or reorient firm strategies in respect to the natural environment, corporate social responsibility, quality, and internationalization.We found that firms that certified early for ISO 14001 had considerable environmental legitimacy and a strong international presence. We also found that the firm's commitment to corporate social responsibility and quality were not significantly different between certified and non-certified firms. These findings suggest that early adopters of ISO 14001 leaned towards reinforcing rather than reorienting their firm strategy, which calls into question the ultimate reach of ISO 14001.     

温州小微企业景气与预警体系建立与实证分析

文章通过对温州市近千家小微企业的问卷调查,运用层次分析法构建了包括市场信心、市场、经营成本、融资、创新、投资的小微企业景气指标体系,为各指标赋予权重,建立了温州小微企业景气指数模型,分别计算出2012年、2013年度温州小微企业景气指数。并通过建立预警体系以灯号形式展示11个行业的景气状况,为温州小微企业的发展提出科学合理的建议。     

我国高校财务管理问题与对策研究

进入21世纪以来,随着高等教育改革的不断深入,我国高校办学规模逐步扩大,办学条件得到明显改善,随之而来的是对教育经费需求的大量增加。而国家财政对教育拨款有限,高校只能以银行贷款来弥补教学经费的不足,这导致债务利息成为高校的沉重负担,高校财务风险管理的是否有效已经严重影响高校发展。     

中国共产党领导下的早期审计制度（1921—1927年）：动因分析、路径选择与经验启示

中国共产党对审计制度的早期探索,在内因上是基于马克思主义政党本质属性驱动下的必然选择,具有丰富的理论基础和清晰的理论发展脉络;在外因上受到当时政治经济环境的深刻影响,特别是经济环境的差异直接推动了审计制度探索路径的多元化。这一时期,审计制度探索形成了一定的历史经验和规律性认识：在目标定位上,审计始终坚持党的集中统一领导,紧紧围绕党的中心任务开展经济监督;在运行机制上,较早形成了审计独立和审计公开理念,探索审计机构与财政机构分离设置,在一定范围内公开审计结果;在作用功能上,较早发挥了审计反腐功能,有意识地通过审计监督揭示重大贪腐案件;在方式方法上,以账目检查为主,并出现了事前预算审核、事后收支账目检查、集中清查彻查、定期报送检查等多种审计方法。     

Some microfoundations of Austrian economics: Böhm-Bawerk's version

This paper investigates Böohm-Bawerk's version of Austrian microeconomics. It draws some comparisons with Carl Menger's programmatic work on the principles of economic theory which originally established a distinctive Austrian tradition. Böhm-Bawerk's microeconomics is also considered against the background of contemporary Walrasian, Edgeworthian and Marshallian thought as well as twentieth-century work on the theory of games. Böhm-Bawerk offers a theory of micro-structural dynamics. His emphasis on intentionality and imagination in value creation, the scope for bargaining and strategic behaviour in his theory of markets and the avowed indeterminacies and equilibrating tendencies in his theory of price formation, are all consistent with other first-generation Austraian contributions. There is nothing especially Walrasian or Marshallian about Böhm-Bawer's. microeconomics     

Application of early risk detection concepts and methods to environmental health. A German feasibility study

Early risk detection is essential for being able to address the most important environmental health risk‐topics in a persistent and prospective manner. In support of the action programme “Environment and Health” (APUG) of the German Federal Ministry of Health and Social Security (BMGS) and the Federal Ministry for the Environment, Nature Conservation, and Nuclear Safety (BMU) which recommended that a detection and evaluation system for the timely recognition of emerging risk problems be developed, a qualitative feasibility study was commissioned. The results of this study are presented here and support the development of an early risk detection system based on the insights gained from the investigation of case studies and the differentiation and presentation of a risk typology, methods, tools, and suggested organizational processes.

The study has shown that early risk detection includes the identification, characterization, evaluation and dissemination of information on possible risks as well as the circumstances of appearance and distribution. The goal is the recognition of possible risks in order for risk management to be able to introduce swift and appropriate measures. Consequently, it can also serve as an instrument towards further development of a balanced and structured implementation of the precautionary principle in the environmental health policy.     

我国企业风险监测与预警体系构建

行为资产定价等传统风险监测模型的提出和发展,对企业运用风险管理理论进行风险监测具有重要的指导和推动作用。由于诸多不确定因素的存在,各类风险监测模型均体现出各自所独有的优势及不足,国内企业在实际应用中应认真分析自身所处的内部和外部环境,选择适合自己的方法。具体可基于宏观经济风险、泡沫经济风险、国债风险、外资风险等层面设计相应指标,从企业自身经营环境中获取指标体系中各监测指标的具体数值,进而依据综合评价值对风险的水平与程度进行预警预报。     

The Valuation of Volatility Options

This paper examines the valuation of European- and American-style volatilityoptions based on a general equilibrium stochastic volatility framework.Properties of the optimal exercise region and of the option price areprovided when volatility follows a general diffusion process. Explicitvaluation formulas are derived in four particular cases. Emphasis is placedon the MRLP (mean-reverting in the log) volatility model which has receivedconsiderable empirical support. In this context we examine the propertiesand hedging behavior of volatility options. Unlike American options,European call options on volatility are found to display concavity at highlevels of volatility.     

关于建立财务预警系统防范企业财务风险的探讨

在市场经济条件下,如何有效地防范财务风险是每个企业关注的问题。本文在分析建立财务预警系统必要性的基础上,着重阐述了财务预警系统的功能和基本结构,并指出了如何建立财务预警系统。