公允价值对上市公司业绩变动的影响研究——基于中国资本市场环境的经验证据

使用我国2007年至2008年持续两年采用公允价值计量的97家上市公司提供的季报数据,运用SPASS软件对公允价值计量与公司业绩变动之间关系的分析表明：宏观经济指标能够显著地传导于公允价值,公允价值的变动损益对企业的业绩变动具有扩张效应。     

多指标综合衡量：构建高校中层干部绩效考核评价体系

绩效考核管理是对高校中层干部进行有效管理诸环节中必不可少的一环,对中层干部实行绩效考核管理,是高校党建工作的一个重要内容,也是校党委了解干部,客观评价干部和奖惩、任免干部的一个重要依据。因此要建立起一套科学、公正的高校中层干部绩效考核指标体系,但目前许多高校的考核指标体系的科学性、信度和效度等方面还存在诸多缺陷。所以,在确定高校中层干部绩效考核评价体系中考核主体权重、评价样本选择的基础上,可以研究运用层次分析法评价高校中层干部绩效考核的有效性,合理设计绩效考核评价指标体系,从而构建起严密、有效的绩效考核组织形式,进而建立高校中层干部绩效考核评价体系。     

小城镇可持续发展评价指标体系研究

小城镇建设对加快我国的城市化进程具有十分重要的战略意义,小城镇健康、可持续发展是农村经济发展,乃至社会发展的大问题。要评价和研究小城镇的可持续发展能力,就必须建立小城镇可持续发展评价指标体系。文章就建立小城镇可持续发展评价指标体系时应遵循的基本理念和基本原则展开讨论,力求构建小城镇可持续发展评价指标体系的基本框架。     

财务景气监测预警指标的分类方法及运用

财务景气监测预警指标选择的好坏是决定财务景气监测预警体系科学性强弱的一个至关重要的因素。以万科原始财务数据为基础,运用峰谷对应法、时差相关分析法、K-L信息量法、聚类分析法和马场法等五种分类方法,把企业财务景气指标分成先行、同步和滞后三类,使得先行、同步、滞后指标的确立有了科学依据。     

Micro evidence on international patenting

Globalization, high growth rates in high-tech industries, growing emerging markets and harmonization of patent institutions across countries have stimulated patenting in foreign markets. We use a simple model of international patenting, where the decision to patent in a foreign country depends on country characteristics and the quality of the patented invention. With access to a detailed database on individual patents owned by small Swedish firms and inventors, we are able to estimate some of these relationships and test their validity. Our results indicate that the propensity to apply for international patent protection increases with indicators of the quality of the invention, technological rivalry and market size in the host market.     

税收风险管理关键绩效指标评价体系的构建及应用

税收风险管理绩效评价贯穿于税收风险管理工作的全过程,能确保税收风险管理制度得到有效执行,并能不断完善税收风险管理的工作流程。将关键绩效指标法应用于税收风险管理绩效评价工作,对税收风险管理进行全流程、全方位的评价,构建税收风险管理关键绩效指标评价体系,有助于提高税收风险管理能力和水平,全面实现以风险管理为导向的现代化税收征管体系。     

Disparities in the financial performance of agricultural entities according to the legal form: the case of Slovakia

Financial management in agricultural enterprises is affected by a range of factors that are not present in other sectors. One of the factors that affect the performance of enterprises is the legal or organizational form of the business. In Slovakia, the specific structure of farms is different from that of almost any other member state of the European Union. The aim of this paper is to evaluate the disparities in the financial performance of agricultural enterprises according to the legal form. We analysed and compared two groups of agricultural entities, agricultural cooperatives and business companies, for the period from 2005 to 2014. Based on an analysis of the differences using mathematical and statistical methods, we can conclude that the legal forms are distinguished in all monitored parameters and our hypothesis on the differences in economic performance of agricultural entities according to legal form was confirmed.     

金砖五国服务部门竞争力及影响因素实证分析

本文以金砖五国为研究对象,计算了五国服务贸易相对竞争力指标、竞争结构和服务贸易多样性指标,并构建综合评价体系,研究金砖五国的服务贸易总体竞争力和部门竞争力,进一步以净出口显示性比较优势指数建立计量模型,考察了各服务贸易部门、教育环境水平、基础设施水平和法律环境水平对服务贸易竞争力的影响。结果表明:与传统服务贸易部门相比,金砖五国的其他商务服务部门中,各部门竞争力都相对落后,五国中服务贸易综合竞争力最强的是印度,俄罗斯、巴西的服务贸易结构多样性最为齐全,教育环境水平、基础设施水平和法律环境水平对服务贸易竞争力的提升有重要影响。最后,为提高各国的服务贸易竞争力提出了政策建议。     

Conceptualizing and measuring “industry resilience”: Composite indicators for postshock industrial policy decision-making

Can resilience be a relevant concept for industrial policy? Resilience is usually described as the ability of a socioeconomic system to recover from unexpected shocks. While this concept has caught the attention of regional economics researchers seeking to understand the different patterns behind regional recovery after a disruption, it is increasingly recognized that resilience can have policy-relevant conceptual applications in many other regards. In this paper, we apply it to industries and define the “industry resilience” concept and measurements. Our contribution is twofold. Theoretically, we frame industry resilience as a useful conceptual framework for policy-making to support the selection of industrial policy targets that are more capable of recovering after unexpected shocks. In addition, industry resilience can mitigate government failures by supporting decision-makers in promoting both economically and socially sustainable structural change. Methodologically, building on post-2008 U.S. data, we develop two composite indicators (CIs) to separately analyze quantitative and qualitative postshock variations in sectoral employment. Such CIs support policy-makers in visualizing sectoral performances dynamically and multidimensionally and can be used to compare each sector both to other sectors and to its counterfactual. Our results highlight that sectors react heterogeneously to shocks. This points to the relevance of tailoring vertical industrial policies according to sector features and the aims of industrial policy initiatives.     

关于煤矿作业人员安全心理测评指标体系的探讨

对人因失误进行分析并将煤矿人因失误典型进行分类,探讨人因失误原因,对煤矿特殊情况下的事故类型和人员心理进行分析,对煤矿作业人员进行访谈,根据访谈和调研结果,编制出和煤矿安全心理有关的45项指标,并发放心理素质问卷调查表。根据调查表统计分析,得出影响煤矿作业人员安全行为较大的18项指标,经过专家评议,最终确定了煤矿作业人员安全心理测评指标体系。