经济利润及折现现金流在企业价值评估中的应用研究

几个世纪以来,经济学家一直在试图说明,只有经济利润才能够真正反映企业的价值创造能力,而会计利润则或多或少地扭曲了企业所创造的价值,因此必须进行会计调整才能使会计利润与经济利润一致。经济利润在企业价值评估中起着非常重要的作用,本文从折现现金流的方法入手,推导出企业价值和经济利润之间所存在的必然联系。     

我国商业银行风险评价——基于年报数据的因子分析法

基于因子分析法以及商业银行年度报告中常用的经营指标作为风险因子来建立因子分析方程,并对商业银行风险进行评价,以及将评价结果与商业银行管理费用率进行回归后发现,两者之间存在明显的相关关系,商业银行风险评价得分越高,其风险水平就越低,其当年的管理费用率就越低,即商业银行风险管理水平对其当年的经营成本有直接影响。     

城市国民经济和社会发展规划战略环境评价研究——以武汉市为例

城市国民经济和社会发展规划编制是否科学．会直接影响到城市其他规划的科学性，对城市未来的发展及生态环境状况影响重大。本文论述了对城市国民经济和社会发展规划开展战略环境评价的必要性和重要性．并结合（《武汉市国民经济和社会发展第十一个五年总体规划纲要》探讨了我国城市国民经济和社会发展规划战略环境评价的技术思路和技术方法。     

Environmental Appraisal and Environmental Policy in the European Union

Revisions to the European Treaty of Union require some form of environmental appraisal – primarily risk assessment and cost-benefit analysis – of regulatory initiatives by the European Commission. A retrospective look at the emergence of environmental appraisal also shows that, while the Commission has made great advances in introducing cost-benefit or cost-effectiveness appraisals in recent years, past environmental decisions and overall environmental policy have not been informed by systematic appraisal techniques. Nor is it clear what role is now being played by risk assessments. While it is impossible to gauge the extent to which systematic appraisal procedures will save on regulatory and compliance expenditures, some indications are provided of the costs of past neglect of these procedures.     

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.     

‘Thinking Before Acting’ or ‘Acting Before Thinking’: Antecedents of Individual Action Propensity in Work Situations

We introduce the concept of ‘individual action propensity’ to examine the approach of individuals towards solving situations for which they lack knowledge and/or experience about what to do. We focus on a naturally contrasting pair of responses: ‘thinking before acting’ or ‘acting before thinking’, and associate low action propensity with thinking one's way into understanding how to act, and high action propensity with acting one's way into understanding such situations. We build on regulatory mode theory – with its dimensions of locomotion and assessment and the trade‐off between speed and accuracy – to examine individual characteristics as predictors of individual action propensity. We find that individual action propensity is associated with being a woman, having fewer years of formal education, not relying on help‐seeking behaviours, and having a positive attitude towards spontaneity. Our findings shed light on why individuals take action, or not, and provide implications for research on organizational action propensity.     

铸造起重机应力仿真与疲劳寿命评估

采用有限元分析法与现场测试相结合的方法来得到主梁的应力情况。从而得出在外主梁下盖板跨中位置的主应力与外主梁主腹板两端剪应力最大,这几处附近的焊缝部位存在着应力集中现象,需结合现场采集的数据对这几处做疲劳寿命评估。结果得出虽然跨中焊缝处应力最大,但其寿命仍有46年,此铸造起重机仍然安全。     

新疆艾维尔沟矿区焦煤井田地质灾害评估及防治措施

对拟建矿区进行地质灾害危险性现状评估,预测工程建设引发或加剧地质灾害的危险性程度,提出了相关的防治措施。     

数字电子技术基础实验教学现状的探讨

数字电子技术基础是工科电子类专业学生的一门重要的专业基础课程。本文首先探讨了当前实验教学中存在的一些问题:教学观念落后、教学内容陈旧、教学方式僵化、考核模式单一。然后针对这些问题提出了具体解决方法:转变"重理论,轻实践"的观念、更新实验内容、转变实验教学方式、改进实验考核方式。这些方法可为数字电子技术基础实验教学的改革提供参考。     

基于改进模糊综合评价的走行部安全评估方法研究

采用改进层次分析法分析轮对轴箱装置、构架、弹簧悬挂装置、中央牵引装置、基础制动装置、驱动装置及相互之间的重要度,采用模糊综合评价方法建立城市轨道交通车辆走行部综合安全评估模型进行评估。在改进层次分析法中,提出采用聚类分析采集模糊风险评价集中的风险隶属度矩阵。针对评估结果探讨了采用风险控制措施降低风险的方法。