Empirical Investigation on China＇s Private Enterprises Performance Change Before and After Listing

This paper evaluates the performance change of the private enterprises listed on China＇s two exchanges during 2 years before and after listing in the period of 1996-2001. It is concluded that earning ability, real sales and financing are significantly improved, while only profitability decline a little bit after the private firms listed. In addition, we find that IPO private firms have appreciably better performance than that of BS ones as well as the financing condition becomes finer, which is relative to both the attributes of the private enterprises and Chinese regulatory rules. Therefore, we figured out that the outcome of private firms listing is positive, and China＇s economic reform will be a step-by-step process.     

基于稳态分布的资本资产定价模型上海股市实证分析

运用BS估计和OLS估计对资本资产定价模型在我国证券市场的应用进行了实证分析,分析结果显示,运用OLS方法对建立在资产收益为正态分布基础上的传统资本资产定价模型与运用BS方法对资产收益为α稳态分布的资本资产定价模型的贝塔系数估计值存在较大的差异,而BS估计方法明显比OLS估计方法更有效率。     

BS7799标准及其在中观信息系统审计中的运用

在分析中观信息系统风险与损失的成因基础上,借鉴BS7799标准,一方面从物理层次与逻辑层次两个方面研究中观信息系统固有风险的评价模式;另一方面从一般控制与应用控制两个层面探索中观信息系统内部控制的评价机制。基于BS7799标准对中观信息系统审计进行研究,旨在为IT审计师有效实施中观信息系统审计提供应用指南。     

电子信息工程专业创新教学思路和措施

高职教育就是要以能力培养为核心,理论教学以"必需、够用"为度,强化学生的实际动手能力和创新能力。这就要求我们必须进行课程体系和教学内容的改革,探索出课程改革的新路子。本文通过哈尔滨职业技术学院电子信息工程专业的教学实践,探索如何在高职层次教学中实施创新教学。     

集思广益管理方法的综合运用

集思广益是我国传统文化的精髓，也是我党民主集中制原则的文化根源。如何较好地集思广益，如何综合运用有效的管理方法集思广益是文章的主要研究思路。文章根据集思广益过程中易出现的不敢说、不愿说、不会说“三不现象”，结合中西方管理文化、管理方法提出BS法与德尔非法、因果图法、PDCA循环法综合运用的“集思广益综合管理法”，并提出了实施的步骤，同时提出了集思广益如何与中国传统文化相结合。     

National information security policy and its implementation: A case study in Taiwan

Cyberspace is no longer safe. From business organizations to countries, the requirements of information security and assurance have become one of the most important functions to ensure continued operations. The goal of this study is twofold. First, we introduce the information security policy of the Taiwanese government and its current status. Then we present a successful example of governmental institute that self-adopted the information security management system (ISMS), British Standard 7799 (ISO27001). The results of this research indicate that past successful experiences, availability of documents, cost constraints, organization learning and organizational culture are important motivations of self-implementation of ISMS. Past experience of other standards, level of documentation and standardization, degree of understanding the clauses, procedures of risk management, top management support, culture of organization, existing auditing infrastructure, awareness of information security, education and compatibility with the existing procedures are the key factors of successful self-implementation of ISMS.     

法治水平的区域比较及空间溢出效应——省级面板数据的实证

以法治水平为因变量,以法治建设资金投入、经济增长、居民受教育程度、恩格尔系数、对外开放程度为自变量,构建一阶滞后的动态空间面板模型可对法治水平进行实证研究。选取中国30个省级行政区2000—2012年的面板数据为样本,得出的结论为:法治建设资金投入、居民受教育程度、对外开放程度与法治水平有着显著的正向空间相关性;恩格尔系数与法治水平有着显著的负向空间相关性;经济增长、滞后一期的法治水平与法治水平的空间相关性在全国总体、东部、中部、西部地区表现出了差异化的形式,并且出现了不显著的情形。     

论企业建立综合管理体系

从质量概念和标准条文出发分析了 ISO90 0 0、ISO140 0 0、BS880 0三类标准的关系 ,指明综合管理体系的本质 ,提出企业建立综合管理体系的若干建议。     

Oil multinationals and governments in post-colonial transitions: Burmah Shell,the Burmah Oil Company and the Indian state 1947–70

Using the post-colonial perspective of hybridity, this article analyses how two British companies, the Burmah Oil Company (BOC) and Burmah Shell (BS) adapted to changes in the socio-economic environment from Indian independence in 1947 until 1970. Post-colonial theory is useful in exploring the continuing imperial influence, the changing relationship between BS, BOC and the Government of India (GOI) and the impact of this on the operations of BOC and BS post-independence. The approach recognises that the relationship between BOC, BS and the GOI was complex with differing levels of co-operation and tension existing between the three parties throughout the period.     

现代信用风险度量模型的最新理论研究进展

文章对现代信用风险模型的理论研究进行了系统梳理,详细回顾了资产价值驱动的内生违约的结构模型、随机跳过程假设下的外生违约的简约模型和不完全信息下的信用风险度量模型的研究路径,发现现有的研究在不完全信息的刻画、不完全信息下信用衍生品定价和违约相关性方面研究处于起步阶段.目前的研究方向大体可以分成三类：如何从交易噪声和信息滞后的角度来定义不完全信息、如何处理信用产品定价模型中的参数估计和状态估计问题和如何利用copula函数来处理不完全信息下的违约传染问题.