新经济形势下中小企业财务风险防范对策

经历了全球金融危机的巨大打击之后,世界经济正在缓慢复苏,美国经济缓慢发展,欧元区经济举步维艰,我国经济也增速放缓,受这些因素影响,国内中小企业正面临着财务风险的巨大冲击.因此中小企业应当重视研究自身在发展过程中所面临的财务风险,并制定相关的风险防范对策,为企业的可持续发展提供必要的保障.     

企业财务风险浅议

随着市场竞争的日趋激烈,财务风险对企业生存发展的影响也愈来愈大,通过它能够全面综合反映企业的经营状况。现代企业必须树立风险意识,充分了解财务风险的成因、建立完善有效的风险控制机制、防范和化解企业发展中的各种财务风险,确保企业向着合理、科学、健康的方向发展。     

从商业银行发展历程看其财务风险防范

商业银行的财务风险防范,是当前学术界研究的重点课题,但是,鲜有专家学者从商业银行发展史的角度进行探讨和研究。随着历史的发展,财务风险虽然在所有风险中的权重和影响因素都在不断发生变化,但无论怎么变化,总是无法完全规避和消除。鉴于此,我们必须以史为鉴,不断加强内部控制,逐渐建立起完善的内控体系,使之成为降低财务风险的有效手段和重要保障。与此同时,采用弹性管理模式,将财务风险降至最低。     

浅谈企业财务风险及防范

财务管理是企业经营管理的关键环节,在经营活动中要时刻警惕和防范企业财务风险,确保财务安全。     

马克思主义经典著作中的风险思想及其时代价值——以《资本论》及其手稿为例

在《资本论》及其手稿中,风险是指资本在生产过程和流通过程中可能遭遇的危险。具体而言,资本形态在其转化过程中会遭受风险,金融投机的意图是以最小风险换取最大利润,对生产资料所有权的篡夺使风险落到资本家头上,资本通过联合使自己免遭风险。马克思主义风险思想为探寻风险根源提供了基本思路:从资本形态的转化过程入手探寻风险根源;从金融投机的本质属性入手探寻风险根源。为防范风险提供了基本方法:必须辩证地看待资本通过联合来防范风险的措施;在防范风险时必须发挥社会主义市场经济的长处。     

跨国并购财务风险分析与防范

企业并购重组是伴随经济全球化不断深入而形成的一种必然趋势,也是企业管理所涉及到的一个全新内容.在市场全球化、信息全球化的推动以及高新技术产业迅速发展影响下,企业生产要素的配置正向动态开放式转变.中国企业跨国并购的趋势方兴未艾,但要面对财务风险、信息风险、政治法律风险、整合风险等多方面的挑战.这些风险将会在并购准备期、并购交易期和并购整合期出现.面对这些障碍,中国企业应该在充分借鉴美国等国外优秀企业的跨国并购经验的基础上,采取合理的风险防范方法,实施有效的风险管理.通过建立国际风险管理网络,及时发现风险,最终分散风险.从而确保跨国并购目标的顺利实现.     

浅谈如何加强单位资金安全管理

货币资金是每个单位流动性最强、安全性控制难度较高的资产,是单位资产的重要组成部分,是单位日常运作以及进行生产经营活动不可缺少的基石.必须要规范货币资金的安全管理,加强财务监督能更好地防范财务风险,更合理组织单位财务活动,从而提高资金使用率和单位经济效益.     

浅论企业财务风险及其防范

本文认为企业在经营中存在着一定的财务风险,包括筹资风险、投资风险、资金回收风险、收益分配风险。要防范企业财务风险,必须做到:要树立动态分析观念;适度负债,合理安排资本结构;认真分析财务管理的宏观环境及其变化情况,提高企业对财务管理环境变化的适应能力和应变能力;实行多元化经营分散企业风险;采用风险转移法来降低企业风险;做好还款计划和准备,合理确定期限、还款方式及时间;加强资产管理,提高运营能力,增强盈利水平。     

建立和完善基层食品药品监管部门廉政风险防控机制若干问题初探

实施廉政风险防范管理是贯彻落实中央关于惩治和预防腐败体系的重要举措,是对公共权力运行实施有效监控的重要手段。在当前严峻的食品药品安全形势下,基层食品药品监管部门为保障人民群众饮食用药安全,迫切需要开展廉政风险防控工作,防范出现权力寻租和腐败行为。要努力建立动态高效的廉政风险防控机制,打造一支廉洁高效的食品药品安全监管队伍,为辖区食品药品安全监管打下坚实的组织基础,同时为基层执法单位开展廉政风险防范工作提供有益参考。     

养老服务机构常见风险与规避

养老服务机构在日常经营过程中存在着各种风险。养老服务机构必须提高风险意识,正确分析风险出现的原因,采取合理的防控措施,积极规避防范,才能有效减少风险造成的损失。     

Considering Improvisation: Play,Transitional Space,and Discovery

This article explores the concept of improvisation in the therapeutic setting as a complex construction when elaborated in the idiom of jazz music. A composite clinical case is offered that illustrates an impasse and how improvisational thinking offers a way forward. Improvisation has recently been conceptualized through the metaphor of theater improvisation, dance, and rhythm. The therapeutic hour is considered an improvisational dialogue with the main theme (melody) and counter melodies, and harmonic possibilities that underlie the rhythmic pulse of the hour. Improvisation requires a reflective/interpretive process that draws on patterns, structures, and experiences reformulated in the relational field of the participants. The client initiates the call and response pattern, from which improvisation emerges as a mutual process of discovery. A more relaxed, receptive, and reflective posture extends Winnicott’s 1971 notion of play to integrate classic understanding and relational interaction.     

Abstracts of theses: Smith College School for Social Work,July 1954

Abstract

Many clients relate in ways that elicit emotional responses in practitioners and may also feel pressure to intervene when appropriate action is not yet clear. Practitioners must develop sufficient self-awareness so their own reactions do not interfere with the work they do with clients. Educators exhort their students to be self-aware, but locating methods that foster the capacity can be difficult. Infant observation is an elegant training model that helps to develop self-awareness. The method described here makes use of regular observation, supportive small groups, and repeated detailed examination of what is seen in training both generalist and specialized practitioners. It has become a prototype for the observational study of several kinds of specific populations. Because it attends to people in their own environments and demonstrates a flexible, reflective, multi-modal manner of information-gathering, infant observation is particularly useful in the education of social work practitioners.     

India's Mahatma Gandhi National Rural Employment Act: Assessing the quality of access and adequacy of benefits in MGNREGS public works

The extension of social protection to all has become a central policy objective, both nationally and internationally. A considerable number of middle‐ and low‐income countries have undertaken substantial efforts to extend social protection, while the international community reaffirmed its commitment to the extension of social protection through the adoption of the ILO Recommendation concerning National Floors of Social Protection, No. 202 (2012). This article reviews the legal provisions and the implementation of the Indian Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), legislated in 2005, and does so in the light of the more recent provisions of ILO Recommendation No. 202. Since its introduction ten years ago, MGNREGA has provided a source of income to rural workers, increased wage rates, achieved high female participation rates and created durable assets. India's local governance bodies, Panchayati Raj Institutions (PRI), have been empowered and involved in the processes of planning and monitoring. However, despite successes, there have been considerable shortcomings in implementation. This article highlights two central themes: first, the innovative policy framework of the Act, which brings together rights‐based entitlements, demand‐driven employment, and citizen‐centred monitoring. Second, it assesses the accessibility and adequacy of benefits in the implementation of MGNREGA. We conclude that MGNREGA offers potential for South‐South learning, both in terms of policy‐design and implementation.     

From “Either‐Or” to “When and How”: A Context‐Dependent Model of Culture in Action

In this article, I outline a framework for the sociological study of culture that connects three intertwined elements of human culture (cultural motivations, resources, and meanings) and demonstrates the concrete contexts under which each most critically influences actions and their subsequent outcomes. In contrast to models that cast motivations, resources, and meanings as competing explanations of how culture affects action, I argue that these are fundamental constituent elements of culture that are inseparable, interdependent, and simultaneously operative. Which element provides the strongest link to action, and how this link operates, must be understood as a function of the actor's position within wider social contexts. I argue that on average motivations have the most discernable link to action within a social strata, cultural resources provide the strongest link across strata, and meanings have the greatest direct influence when codified and sanctioned. I then offer a reframing and synthesis that reintegrates previously “competing” theories of culture into a more holistic context‐dependent model of culture in action. Finally, I use evidence from prior empirical research, as well as new data from an ongoing ethnographic study of health behaviors among the aged, to show how various elements of culture are concretely linked to action in eight different social contexts. In doing so, I provide a roadmap for the transition out of the “either‐or” logic underlying much of cultural theory and reemphasize the importance of the classical sociological concern for “when” and “how” various aspects of culture influence action and outcomes in concrete social contexts.     

Microinsurance: A short history

Twenty years ago, the International Social Security Review published an article that introduced a new term to the vocabulary of development and social protection: Microinsurance. Now, twenty years later, it is suitable to take stock of the contribution of microinsurance towards promoting coverage and social security. The article reviews the main insights gained from 20 years of implementation, including a clear expression of the value proposition of health microinsurance, understanding the demand for microinsurance, the business process for successful implementation, and conditions that must be satisfied for scaling and sustainable operations. It also explains the context that led to a considerable divergence in the microinsurance space. The article offers a discussion of unresolved issues and thoughts about the future of microinsurance. The conclusion of this article is that microinsurance can flourish when the necessary four pillars for its implementation exist, namely mainstreaming through political support, enhanced insurance literacy of the customers, technical assistance to self‐administer the schemes, and availability of seed capital. The sufficient additional condition is that customers perceive microinsurance as offering welfare gains that cannot be obtained by other means.     

Culture,Place of Origin,and Service Delivery for Latino Older Adult Immigrants: The Case of Puerto Rican Older Adults

ABSTRACT

A conceptual model for the design and implementation of effective social services for Latino older adult immigrants in the United States is proposed in this article. Built on the stage-of-migration framework (Drachman, 1992 Drachman, D. 1992. A stage-of-migration framework for service to immigrant populations. Social Work, 37: 68–72. [Web of Science ®] , [Google Scholar]), the model presented shows how the premigration service experience of Latino older adults can be used as a basis for service design and implementation in the country of immigration. The case of Puerto Rican older adult immigrants is used to illustrate how the model can be applied to understand present service utilization and develop future programs that are useful and culturally sensitive for Latino older adult immigrants.     

Identifying Themes Regarding the Benefits and Limitations of Caregiver Support Group Conversations

Support groups continue to be one of the most needed and desired forms of help for family caregivers to persons with dementia. Though the effects of caregiver support group participation have been examined, the benefits and limitations of the dynamics of support group conversations have been neglected. This study focuses on the perceived consequences of group dynamics. Three themes—balance, sameness, and individuality—emerged through analysis of open-ended interviews with support group members following observations of their meetings. The consequences of these themes are illustrated with a case study and the implications of these themes for practitioners are discussed.     

Sonic Armatures

ABSTRACT

This article traces the construction of an acoustic regime in Renaissance Florence that was based on the casting, placement, and ringing of civic bells. In confronting the formidable but mute power of the defensive towers that dominated the city's skyline in the late middle ages, successive republican governments regulated these private towers with legislative restrictions while transforming them into a speaking architecture. The new civic bell towers played a crucial, if hitherto neglected role in the struggle to create the Florentine republic, which was the political ground upon which the cultural phenomenon of the Renaissance was founded. In contrast to the more antagonistic urbanistic policies that Florentine governments used to combat their enemies, however, the ringing of civic bells exploited the unifying power of religious bells—a power embedded in their role in uniting people into spiritual communities—to integrate its ideals, laws, and institutions into the soundscape of the city. As a result, the sonic armature created by these bells can be read as an evolving attempt to bind the social body to its architectural environment and to create a universal civic society that transcended more localized loyalties and whose existence guaranteed the legitimacy of its ruling bodies.     

时间与海德格尔的“时间性”

本文不是试图对海德格尔进行解释 ,而是试图从文本本身的角度质疑《存在与时间》中概念的矛盾性。《存在与时间》建立了一种新的 ,关于时间始源性问题的学说。时间的始源 ,被海德格尔称为“时间性”。时间性在此在分析中有中心地位 ,对时间作出了新的解释。然而时间性本身却是一个矛盾概念。时间性源于死的本真性 ;死所以是最本真的 ,因为死是必须此在自己去承担的存在可能性。如果以是否自己去承担为标准 ,那么此在能承担的存在可能性并不只有死。所以死不可能是最本真的。因而 ,时间性也不可能是始源性的时间学说。文章通过对时间性的分析指出 ,时间性学说是建立在对于时间的一般理解之上的。