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.     

机床再制造业交易稳定性差的影响因素实证研究

提出了导致机床再制造业交易稳定性差的影响因素：支持影响交易、售后影响交易、特性及认可度影响交易、需求影响交易,探讨了四因素与机床再制造产业交易稳定性差的关系,以227个企业为调查对象,对收集的数据进行分析。研究结果表明：各假设因素得分从高到低依次是特性及认可度因素、需求因素、支持因素和售后因素。不同性质的企业在再制造机床交易稳定性影响因素的支持、售后、需求以及总问卷上都存在显著差异。     

晋西北风沙源治理区柠条生长规律研究

以晋西北风沙源治理区五寨县柠条解析资料为基础进行回归分析,确定柠条枝径、枝高的最优生长模型,并用实测数据绘制枝径、枝高的连年生长量和平均生长量曲线,进行生长分析,结果表明,晋西北风沙源治理区柠条枝径以韦布尔模型为最优,枝高以坎派兹模型为最优,3a＜树龄＜8a时,柠条的生长速率相对较快;枝径连年生长量和平均生长量均在8a时增加迅速,枝高连年生长量和平均生长量最大值出现时间均较枝径提早,分别出现在4a和6a时。     

基于DEA模型的我国物流业效率评价研究

有效评价城市物流效率是科学配置和规划城市物流资源的基础。选取2004-2013年我国物流总产值作为研究样本,以等级公路里程、固定资产投资和物流从业人数作为输入指标,以货运量、货物周转量作为输出指标,构建我国物流业的效率评价模型,对综合技术效率、纯技术效率、规模效率三个方面进行综合评价。结果发现：近年来,公司的整体效率虽然有所提高,但仍然偏低,物流业的经营管理效率有待提高。最后给出相关的政策建议。     

碳债券的估值及敏感性分析

论文以2014年5月13日中广核电附加碳收益中期票据的成功发行为背景,在假设核证碳减排量(CER)服从几何分形过程的情况下,结合分形过程的蒙特卡洛模拟,研究了中期碳债券的设计和估值问题,并分析了不同的期权条款设计带来的风险差异。研究认为相对较复杂的强路径依赖型亚式浮息碳债券,在碳现货价格波动性较大的情况下,简单的欧式浮息碳债券是更好的设计选择。     

Nonparametric Evaluation of Economies of Scope in the Context of Technical Efficiency: The Case of Rice and Vegetable Farms in Korea

This paper provides a nonparametric evaluation of economies of scope in the context of technical efficiency allowing for non‐convexity, with an application to Korean rice and vegetable farms. Relying on non‐parametric‐free disposal hull and data envelopment analysis approaches and input–output data for rice and vegetable farms from the Korea Farm Household Economy Survey data collected in 2007, this article examines technical inefficiency and its decomposition under non‐convexity and convexity. Empirical measures of technical inefficiency and its decomposition results are provided, with a focus on a component of technical inefficiency associated with economies of scope (i.e. diversification benefits) under non‐convexity in production technology. The decomposition measures of technical inefficiency include pure technical inefficiency, size inefficiency and diversification inefficiency. The results provide empirical evidence supporting size‐dependent diversification strategies, where benefits of diversification are larger for small farms on average compared to those of large farms.     

Youth engagement in agricultural policy processes in Malawi

This study assesses the nature of networking between youth and agricultural policy-makers – given youth disillustionment with agricultural livelihoods. Using the Malawi case, a mixed-methods approach shows, first, that local government departments which are mandated to work on youth issues are the main hubs of information for youth in agriculture. The Ministry of Agriculture plays a secondary role. Second, the study shows that youth in agriculture have little or no direct interactions with each other. Therefore, youth remain on the periphery of agricultural policy-making and their role in shaping agricultural policy dialogue is negligible. This is attributable to both lack of a deliberate government policy to include the youth and lack of a unified youth platform. The onus is therefore on the youth to ensure that they are effectively engaged in agricultural policy dialogue. The study concludes with policy recommendations relevant for countries with a ‘youth/agriculture’ problem like Malawi.     

The structure and nodes’ role of the world coal trade network

This paper employs the network approach to study the structure and nodes’ role of the world coal trade network. Based on the bilateral coal trade data of 212 countries (or regions) over the period from 2001 to 2010, this study analyses the world coal trade network, the network’s directionality and heterogeneity, and the roles of network nodes. It is found that the size of the world coal trade network is relatively stable, while the trade links and volume have been growing overtime. Because of the buyer–seller dual structure between exporters and importers, the network shows strong directionality. It also exhibits heterogeneity because of the uneven distribution of trade among different countries. In general, most countries can be classified as the in-nodes, followed by the middleman-nodes, then the cycle-nodes and out-nodes. Finally, the web shows a remarkably significant core–periphery structure and core–half-an-edge–edge structure and the core layers of each model are quite stable.     

拉萨老城区原住居民和非原住居民地方感差异研究

以拉萨老城为案例,从地方认知、地方依恋感、地方行为意向三个维度对原住居民与非原住居民地方感差异进行解读。研究发现：在地方认知层面,两者对老城环境、居民与游客之间互动评价很高,老城对原住居民的个人意义更为重要,带给他们的满足感也要高于非原住居民;在地方依恋感层面,原住居民地方依恋感强于非原住居民,并且其情感性依恋高于功能性依恋,而非原住居民则相差不大;在地方行为意向层面,均以赞成保护为主。居民地方感差异研究为老城区的保护、建设和管理提供了依据,具有一定的现实意义和参考价值。     

股票资金流强度的实证研究及评测

在资金博弈的股票市场中,资金流向确认与计算是金融工程的一大理论难题,国内有学者在现有资金流计算方法基础上,提出了股票资金流强度模型和构建了股票资金流指数指标体系。根据统计分析方法利用SPSS软件对股票资金流强度和股价波动环比增长率进行相关性分析,进而实证股票资金流强度指标的有效性。实证结果表明股票资金流强度与股价波动环比增长率呈线性趋势,从而利用股票资金流强度指标可以很好地预测股价的变化。