企业应收账款管理研究

我国经济已由高速增长阶段转向高质量发展阶段,“提升治理能力,实现高质量发展”是我国面对新变化、新趋势再一次作出的明确路径选择。如何加强应收账款的管理,已经成为现代企业管理中不容回避的问题。论文通过对LD公司应收账款管理的研究,提出改进方案和实施保障措施,有助于解决LD公司应收账款管理的实际问题,顺应企业高质量发展需求,提高应收账款管理能力,推动企业朝着更高质量、更可持续的方向发展。     

Pursuing your leader development: Lessons from 101 executives

To lead effectively in a VUCA (i.e., volatile, uncertain, complex, and ambiguous) environment, leaders must quickly and continuously acquire new skills. However, formal development opportunities aren’t nearly enough to support the ongoing skill development leaders need to manage the level of complexity and change they are facing. Instead, leaders must take ownership of their own development. In this paper, we describe a straightforward, four-step process that leaders can implement to pursue their individualized development through leader development planning. Specifically, we walk leaders through the evidence-based steps of creating their unique leader development plan (LDP), including (1) identifying their leadership strengths and weaknesses, (2) setting effective leader development goals, (3) designing SMART strategies, and (4) reflecting, refining, and realigning their plan. Throughout the article, we detail positive examples as well as common pitfalls that we observed from our work supporting 101 mid- to senior-level leaders in designing their LDPs. Our purpose in doing so is to provide tools and examples to enable leaders at all levels to drive their development at their own pace.     

Non-linear Gaussian sovereign CDS pricing models

Prior literature indicates that quadratic models and the Black–Karasinski model are very promising for CDS pricing. This paper extends these models and the Black [J. Finance 1995, 50, 1371–1376] model for pricing sovereign CDS’s. For all 10 sovereigns in the sample quadratic models best fit CDS spreads in-sample, and a four factor quadratic model can account for the joint effects on CDS spreads of default risk, default loss risk and liquidity risk with no restriction to factors correlation. Liquidity risk appears to affect sovereign CDS spreads. However, quadratic models tend to over-fit some CDS maturities at the expense of other maturities, while the BK model is particularly immune from this tendency. The Black model seems preferable because its out-of-sample performance in the time series dimension is the best.     

两合计划:从政府需要角度透视其职能转变

立足政府需要,从侧面对当前政府职能转变过程进行分析和探讨,希望以政府本身作为理性实体的运作为基础,对该问题进行解释。     

简析会计专业学生的职业规划

职业规划是指导个人职业发展的一种重要手段。通过阐述职业规划的意义、会计职业规划与会计考试、个人发展的关系、会计职业规划的方法等，以期引起社会对会计职业规划的重视。     

浅论策划的营销

营销促进了策划,策划自身也需要营销.科学的策划营销应从搜寻并争取策划项目到客情维护全过程进行规划、安排,并处理好策划过程所涉及到的相关关系.     

三线铁路荷载作用下箱梁桥荷载横向分布系数

文章运用有限元程序对三线铁路预应力混凝土连续箱梁桥进行了模拟,分析了三线铁路荷载作用下箱梁的受力特性及在各种荷载工况下荷载横向分布规律,给出了荷载横向系数的实用值。     

从敦煌本《百行章》看唐初的法制思想

唐代的法制思想，主要有两大特征，即仁刑恤典和厉行法制。对此，学者们多从正史的角度加以探讨和分析。而从敦煌所出唐代蒙书《百行章》所述内容同样清楚地显示了唐初的法制思想的以上特点。这一研究可以起到补充正史的作用。     

建设项目全寿命期综合计划体系

建立了建设项目综合计划的工作过程和工作内容。与传统的狭义的项目计划不同，建设项目全寿命期综合计划必须以全寿命期项目目标为主导，以项目的功能建设和运行为核心．包括设计、组织策划、实施方案和实施过程计划、运行策划等，它们之间有复杂的内在联系，具有高度的系统性。     

建设有自己特色的职教体系——郑州工程学院化工职业学院机电系筹建中的调查与思考

中国的高职教育尚处于起步阶段,无成熟的模式可遵循。任何一所学校要想在激烈的竞争中求生存、图发展,一个重要的前提是:必须准确地自我定位,立足自我特色拓展发展的空间,只有这样才能培养出有鲜明专业特色并适应社会需求的优秀人才,才能使学校在竞争中立于不败之地。文章通过调查有关高职院校职教体系运行中出现的问题,提出了思考意见。