我国会计规范体系的改革、完善和国家统一会计制度的构建

我国现行的会计规范体系的构成及执行中存在一些问题 ,应予改革 ,完善会计准则体系和构建国家统一的会计制度。     

国际造法:基本原则及其对国际法的意义

国际造法的基本原则属于立法原则的范畴。国际造法的基本原则为:客观性原则、国际民主原则、国际合作原则和国际法治原则。国际法产生和发展的历史已经并将继续证明:在国际造法中,只有坚持客观性原则,才能使国际法成为国际社会真正的法律;只有坚持国际民主原则和国际合作原则的统一,才能使国际法在国际社会起到法律的真正作用;只有坚持国际法治原则,才能使国际法稳定、可持续地发展。     

启蒙与责任——康德和"五四"思想家的启蒙观

人们对现代性的批判常常导向对理性和启蒙的批判,认为启蒙运动就是理性运动。其实,这是一个普遍的误解。康德的启蒙概念不仅与理性、而且与责任有关,既指理性的启蒙,又指责任的启蒙。启蒙理性是负责任的理性。康德和“五四”思想家分别代表了两种启蒙观,即形式性的启蒙观和实质性的启蒙观,前者注重理性的负责任地运用,后者注重理性运用的责任目的,即为民族国家负责。在现代中国,实质性的启蒙观念与救亡观念具有某种共生性,责任是连接启蒙与救亡的中介。进入21世纪,中国的现代性任务已经从救国救亡向富国强民转移,与此相应,当代启蒙事业的方向也应该发生转换从实质性启蒙转向形式性启蒙。     

金融市场收益率方向预测模型研究———基于文本大数据方法

金融市场的发展关系着一国的经济命脉,而股票市场作为金融市场的重要组成部分,对其收益率的研究也一直都是学术界的热点。财经新闻常被认为蕴含着丰富的信息,其中所包含的情感信息作为影响投资者投资决策的重要因素之一,对股票收益率也具有一定的影响。故本文构建了适用于金融投资领域的财经新闻情感词典来对财经新闻进行文本分析,同时构造了新的预测模型:将财经新闻文本中所含的情感量化为情绪指数并与时变密度函数相结合,得到时变加权密度模型。并在此基础上以模型评分为权重组合多个预测模型构建出评分加权模型用于股票收益率预测。结果显示,加入情绪指数能有效提高模型预测能力,而评分加权模型的预测能力则在此基础上更进一步,在准确率以及评分规则上基本达到双重最优。     

Tough Love and Creativity: How Authoritarian Leadership Tempered by Benevolence or Morality Influences Employee Creativity

Influenced by Amabile's views on the intrinsic nature of creative motivation (T. M. Amabile (1988). A model of creativity and innovation in organizations’. In B. M. Staw and L. L. Cummings (eds), Research in Organizational Behavior, Vol. 10, pp. 123–167. Greenwich, CT: JAI Press), researchers have focused primarily on supportive leadership, with authoritarian leadership known to negatively influence employee creativity. Arguing from social information processing theory, the authors show that low levels of authoritarian leadership act as a stressor encouraging creativity, while high levels discourage creativity. Authoritarian leadership is one component of a larger constellation of leader behaviours known as paternalistic leadership. Under paternalistic leadership, authoritarian leadership is combined with benevolence and morality and these interact with authoritarianism. The authors argue that the presence of benevolence and moral leadership causes subordinates to view the leader's authoritarian actions as serving a positive purpose, and show that both benevolence and moral leadership act to offset the negative effects of authoritarian leadership on creativity.     

企业集团内部管理体制的生成与演进分析--以湖南华菱集团"二元分层经营"体制为例

华菱集团"二元分层经营"体制是由参与人关联博弈产生的"内生性规则",它的多条反馈路径构成了复杂的互动机制,使"二元分层经营"体制具有自我维系或自组织倾向,路径依赖和创新是其演进特征.     

A lower bound for the adaptive two-echelon capacitated vehicle routing problem

Adaptive two-echelon capacitated vehicle routing problem (A2E-CVRP) proposed in this paper is a variant of the classical 2E-CVRP. Comparing to 2E-CVRP, A2E-CVRP has multiple depots and allows the vehicles to serve customers directly from the depots. Hence, it has more efficient solution and adapt to real-world environment. This paper gives a mathematical formulation for A2E-CVRP and derives a lower bound for it. The lower bound is used for deriving an upper bound subsequently, which is also an approximate solution of A2E-CVRP. Computational results on benchmark instances show that the A2E-CVRP outperforms the classical 2E-CVRP in the costs of routes.     

Sequence Independent Lifting in Mixed Integer Programming

We investigate lifting, i.e., the process of taking a valid inequality for a polyhedron and extending it to a valid inequality in a higher dimensional space. Lifting is usually applied sequentially, that is, variables in a set are lifted one after the other. This may be computationally unattractive since it involves the solution of an optimization problem to compute a lifting coefficient for each variable. To relieve this computational burden, we study sequence independent lifting, which only involves the solution of one optimization problem. We show that if a certain lifting function is superadditive, then the lifting coefficients are independent of the lifting sequence. We introduce the idea of valid superadditive lifting functions to obtain good aproximations to maximum lifting. We apply these results to strengthen Balas' lifting theorem for cover inequalities and to produce lifted flow cover inequalities for a single node flow problem.     

Planning personnel retraining: column generation heuristics

Retraining of staff is a compulsory managerial function in many organisations and often requires planning for a large number of employees. The large scale of this problem and various restrictions on the resultant assignment to classes make this planning challenging. The paper presents a complexity analysis of this problem together with linear and nonlinear mathematical programming formulations. Three different column generation based optimisation procedures and a large neighbourhood search procedure, incorporating column generation, are compared by means of computational experiments. The experiments used data typical to large electricity distributors.     

财务弹性与企业投资的关系研究

基于现金持有量的视角,在采用中位数法、拟合值法、三分位数法等三种方法对财务弹性作出界定的基础上,考察了财务弹性与企业投资之间的关系。结果表明,通过持续持有足够现金而保持财务弹性的企业,其投资水平会显著提高。并对企业持续持有较多现金是否是因为面临融资约束或公司治理不佳所致作出了检验,实证结果进一步支持持续储备较多现金是企业秉持财务弹性策略的结果。研究结果意味着财务弹性也是影响我国企业投融资决策的一个重要因素。