浅谈如何强化应收账款的日常管理

应收账款是企业流动资产的重要组成部分,企业必须加强对应收账款的日常管理。本文从实施应收账款的追踪分析、认真对待应收账款的账龄、不断完善收账政策和建立应收账款坏账准备制度等方面提出了强化应收账款日常管理的措施。     

民族自治地方制定民族区域自治法实施办法的几点思考

自治地方制定民族区域自治法实施办法迫在眉睫。自治地方制定自治法实施办法存在不少问题。本文就自治地方制定自治法实施办法存在的主要问题,即认识问题和利益协调问题,提出自治地方制定自治法实施办法的几点思考。     

"三界"宇宙观与社会空间的建构——广西那坡县黑衣壮族群空间观念的研究

本文根据文化人类学社会空间建构理论对黑衣壮族群的空间观念加以分析,以民族志资料说明黑衣壮族群的宇宙观为社会成员对空间的划分和赋予意义的行为提供了认知基础,黑衣壮人通过房屋建筑的象征意义、空间方位的确定、生活空间和仪式场所的安排等途径表达出其族群文化中对空间概念的哲理思考。面对急剧的社会经济变迁,黑衣壮人传统的空间观念也在产生变化,体现出黑衣壮人对自身生存状态和文化变迁过程的反思。     

电视新闻采访中出镜记者应注意的几个问题

电视新闻采访中常常需要记者出镜,出镜记者的提问和现场表现在一定程度上会决定一个新闻节目的成败。作为一个电视新闻的采访记者应该具备如下的职业素养:1.要有对新闻现场的判断能力;2.要有对自身情感的把握能力;3.摆正记者和被采访对象之间的关系;4.做好前期准备,提问有地放矢;5.倾听和引导,让采访双方达到互动。     

A Theory of Macroprudential Policies in the Presence of Nominal Rigidities

We propose a theory of monetary policy and macroprudential interventions in financial markets. We focus on economies with nominal rigidities in goods and labor markets and subject to constraints on monetary policy, such as the zero lower bound or fixed exchange rates. We identify an aggregate demand externality that can be corrected by macroprudential interventions in financial markets. Ex post, the distribution of wealth across agents affects aggregate demand and output. Ex ante, however, these effects are not internalized in private financial decisions. We provide a simple formula for the required financial interventions that depends on a small number of measurable sufficient statistics. We also characterize optimal monetary policy. We extend our framework to incorporate pecuniary externalities, providing a unified approach to both externalities. Finally, we provide a number of applications which illustrate the relevance of our theory.     

Shadow Insurance

Life insurers use reinsurance to move liabilities from regulated and rated companies that sell policies to shadow reinsurers, which are less regulated and unrated off‐balance‐sheet entities within the same insurance group. U.S. life insurance and annuity liabilities ceded to shadow reinsurers grew from $11 billion in 2002 to $364 billion in 2012. Life insurers using shadow insurance, which capture half of the market share, ceded 25 cents of every dollar insured to shadow reinsurers in 2012, up from 2 cents in 2002. By relaxing capital requirements, shadow insurance could reduce the marginal cost of issuing policies and thereby improve retail market efficiency. However, shadow insurance could also reduce risk‐based capital and increase expected loss for the industry. We model and quantify these effects based on publicly available data and plausible assumptions.     

Bootstrap Testing of Hypotheses on Co‐Integration Relations in Vector Autoregressive Models

It is well known that the finite‐sample properties of tests of hypotheses on the co‐integrating vectors in vector autoregressive models can be quite poor, and that current solutions based on Bartlett‐type corrections or bootstrap based on unrestricted parameter estimators are unsatisfactory, in particular in those cases where also asymptotic χ² tests fail most severely. In this paper, we solve this inference problem by showing the novel result that a bootstrap test where the null hypothesis is imposed on the bootstrap sample is asymptotically valid. That is, not only does it have asymptotically correct size, but, in contrast to what is claimed in existing literature, it is consistent under the alternative. Compared to the theory for bootstrap tests on the co‐integration rank (Cavaliere, Rahbek, and Taylor, 2012), establishing the validity of the bootstrap in the framework of hypotheses on the co‐integrating vectors requires new theoretical developments, including the introduction of multivariate Ornstein–Uhlenbeck processes with random (reduced rank) drift parameters. Finally, as documented by Monte Carlo simulations, the bootstrap test outperforms existing methods.     

不确定环境下的Supply-hub协同补货决策

个性化需求与零部件创新使得产品需求和补货提前期不确定,对供应链补货决策和运行成本产生重要影响。将提前期不确定因素引入Supply-hub协同补货研究中,探讨提前期随机和需求不确定情况下,考虑零部件配套性的三供应商单制造商生产两定制产品的Supply-hub协同补货决策问题;提出了三种补货策略,以供应链运行成本最小化为目标,建立不同策略下的供应链补货模型并求解最优补货批量和供应链最小运行成本;发现三种补货策略均存在唯一最优补货批量,基于Supply-hub的两种协同补货策略和基于分散决策的供应商独立补货策略各有优势,但基于Supply-hub的批量及时间协同的补货策略恒优于基于Supply-hub的集中补货策略。最后,通过MATLAB进行算例分析验证结论,发现基于Supply-hub的批量及时间协同的补货策略能有效降低需求不确定性带来的成本增加风险;通用件的提前期波动对于供应链期望运行成本的影响要高于定制件提前期波动的影响,因此在进行供应链补货策略选择时更加关注通用件提前期。     

供需不确定条件下基于CVaR的零售商库存鲁棒优化模型

在经典报童模型下考虑供应和需求不确定性,研究了具有风险厌恶的零售商库存优化问题。采用条件风险值（CVaR）对库存绩效进行度量,构建了基于CVaR的零售商库存运作模型;在此基础上,考虑上游供应商供货能力和下游市场需求不确定性,并采用一系列未知概率的离散情景进行描述,给出了供需不确定条件下基于CVaR的零售商库存鲁棒优化模型。进一步,采用区间不确定集对未知情景概率进行建模,给出了基于最大最小准则的鲁棒对应模型。针对同时考虑供需不确定性导致的模型非凸性,采用标准对偶理论将其转化为易于求解的数学规划问题。最后,通过数值计算分析了不同风险厌恶程度和不确定性程度对零售商库存决策以及库存绩效的影响。结果表明,供需不确定性的存在虽然会导致零售商库存绩效损失,但损失值较小。特别地,依据文中模型得到的鲁棒库存策略在多数情况下能够保证零售商获得更优的库存绩效。此外,不确定性和风险厌恶程度的增加虽然会影响零售商库存决策和运作绩效,但在同等风险厌恶态度下,随着不确定性程度的增加,基于文中方法得到的鲁棒库存策略仍能确保零售商获得理想的库存绩效,表明文中所建模型在应对供需不确定性方面具有良好的鲁棒性。     

基于农村居民需求演变规律的供给侧创新研究

分析了我国农村居民生产资料和生活资料需求侧的演变特点与规律,认为当农民的收入水平和恩格尔系数达到小康水平时,满足最低农业生产所需的生产资料和基本温饱的生活资料,不会因为农民收入水平的提高而同比率提高;而满足高效率、享受型、健康型的生产资料和生活资料需求却大幅度增长,此时“供给侧”对商品种类和服务种类的供给创新与发展,成为刺激和促进农村居民消费增长的主要因素。今后应在科技、高效、享受、智能、健康等范畴和方面,提升供给侧对农村居民所需商品和服务的创新和发展能力。