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商业银行在我国经济发展和转型中起着重要作用,近年来随着经济增速放缓、利率市场化和同业竞争加剧的影响,商业银行面临的财务风险也不断加大。为了科学合理地评价商业银行的财务风险,本文从在险价值(VaR)的概念出发引入了在险值的财务风险评价方法对上市商业银行的在险盈余和在险现金流进行测度,实证结果表明目前商业银行总体具有良好的盈利水平,但部分商业银行存在现金流风险。 相似文献
204.
中国外空探索国际合作的形式由双边合作发展到多边合作,合作的程度日益深化,技术出口与共同研发成为合作的常态。对于合作中已有技术的知识产权的保护要通过协议规定保密条款,并明确在此基础上改进专利的实施条件及违约责任。对于合作研发技术应综合考虑合作各方贡献,通过合作协议明确知识产权利益分享机制。空间技术具有国防敏感性,应在国家利益与单位利益、保密性与公开性之间寻求合理的平衡。为此应建立合作项目知识产权评估机制和国家介入权听证制度。为增强中国在空间技术知识产权竞争力,应加强对外合作和单位内部的合同管理,以减少合作中知识产权利益分配的不确定性,并针对合作项目风险性的差异,建立知识产权分类评价机制。 相似文献
205.
本文认为,公共服务应从以产品为主导的逻辑转向服务途径。通过采取服务导向,公共服务递送的经验性、组织间和系统性,以及作为共同生产者的服务使用者角色,将一同被考虑。论文将通过服务蓝图的应用,解释共同生产如何操作。并介绍了高等教育中的一个案例。在这一案例中,蓝图的创建将师生汇聚在一起,专注于学生入学的设计,从而改善学生体验,并支持共同生产。 相似文献
206.
关于上市公司利润操控的相关研究主要是将净利润作为一个事关操控的敏感指标,但在监管与被监管双方努力的博弈下,其可被操纵的潜力已被充分挖掘。从实证角度关注上市公司财务操纵的其他可操作途径,其中就包括一些看似合理的变相财务操纵手段。按照2001年中国证监会公布的《上市公司行业分类指引》,把我国上市企业分为13个行业,对不同行业内企业2003—2013年部分主观可操控的财务指标与其所在行业的平均市盈率进行格兰杰因果检验和回归分析,结果表明,一些行业内企业的部分财务指标与其所在行业的平均市盈率存在领先与滞后关系,并且影响作用显著。 相似文献
207.
Rapid changes in China over the past two decades have led to significant problems associated with population migration and changing social attitudes, including a growing sex industry and concurrent increases in STIs and HIV. This article reports results of an exploratory study of microbicide acceptability and readiness and current HIV prevention efforts among female sex workers in two rural and one urban town in Hainan and Guangxi Provinces in southern China. The study focused on these women's knowledge and cultural understandings of options for protecting themselves from exposure to STIs and HIV, and the potential viability and acceptability of woman-initiated prevention methods. We report on ethnographic elicitation interviews conducted with women working within informal sex-work establishments (hotels, massage and beauty parlors, roadside restaurants, boarding houses). We discuss implications of these findings for further promotion of woman-initiated prevention methods such as microbicides and female condoms among female sex workers in China. 相似文献
208.
This study used the 1995 National Survey of Family Growth (NSFG) to assess whether characteristics of females' sexual partners, relationships, and choice of contraceptive methods were associated with contraceptive use patterns within their first sexual relationship. White, black, and Hispanic females under age 25 (N=915) provided retrospective information on sexual activity and contraceptive use for first sexual relationships that occurred between 1991 and 1995. Females with older sexual partners and with same race/ethnicity partners (among Hispanics) had reduced odds of ever using contraception and/or uninterrupted use. Longer sexual relationships were associated with higher odds of ever using contraception but lower odds of uninterrupted use. Females who were older at first sex, who used hormonal methods (among whites), or who switched to more effective methods during their first sexual relationships had higher odds of ever using contraception and/or uninterrupted use. In contrast, switching to less effective methods during a first sexual relationship was associated with reduced odds of uninterrupted use. 相似文献
209.
One in five students report experimenting with tobacco before the age of 13 and most prevention efforts take place in the school setting. This study measures the effect of a single-lesson tobacco prevention curriculum, conducted by a health education center, focusing on knowledge of tobacco, ability to identify refusal techniques, and intent not to smoke. Data were collected, via electronic keypads, from students visiting a non-school, health education center in Michigan (n = 704 intervention and 85 comparison). Contingency table Chi-squared tests and t-tests demonstrated that a single lesson can improve general knowledge and ability to identify appropriate refusal techniques. Improvement in intent not to smoke was not significant because both groups had very high intent prior to implementation. Similar to results from other programs, multivariate logistic regression of gender, general knowledge, and skill identification revealed that only the skill variable was associated with intent not to smoke at pretest. Recommendations are given for further research and for designing more effective curricula or programs. 相似文献
210.
This study addresses three questions about the population of children and families served in the highest level of care in the child welfare system in New York State residential treatment centers (RTCs): (1) How prevalent are emotional and behavioral problems in the youth entering RTCs? (2) Has the proportion of youth with such problems increased compared to 10 years ago? (3) Are there identifiable subgroups of youth entering RTCs? One-fourth of RTC admissions in fiscal year 2001 were randomly selected from a representative sample of 16 RTCs. The study completed a standardized data collection instrument based on a review of agency records, and included information that was known at the time each child was admitted. The results show significant increases compared to t10 years earlier in the proportion of youth with mental health problems and juvenile justice backgrounds. The findings suggest that youth who traditionally have been served by other systems of care are now being served in the child welfare system. The increased treatment needs of these youth and the heterogeneity of the RTC population have important implications for policies, programs, and practice. 相似文献