浅析高校负债办学

负债办学是目前高校实现跨越式发展的必由之路。负债在给高校带来快速发展的同时 ,也给高校带来了财务风险。因此 ,高校负债办学既要根据学校的发展规划和对资金的需求 ,适度负债 ,又要加强负债的管理 ,提高资金使用效益     

Extremes of Markov chains with tail switching potential

Summary.  A recent advance in the utility of extreme value techniques has been the characteri- zation of the extremal behaviour of Markov chains. This has enabled the application of extreme value models to series whose temporal dependence is Markovian, subject to a limitation that prevents switching between extremely high and extremely low levels. For many applications this is sufficient, but for others, most notably in the field of finance, it is common to find series in which successive values switch between high and low levels. We term such series Markov chains with tail switching potential, and the scope of this paper is to generalize the previous theory to enable the characterization of the extremal properties of series displaying this type of behaviour. In addition to theoretical developments, a modelling procedure is proposed. A simulation study is made to assess the utility of the model in inferring the extremal dependence structure of autoregressive conditional heteroscedastic processes, which fall within the tail switching Markov family, and generalized autoregressive conditional heteroscedastic processes which do not, being non-Markov in general. Finally, the procedure is applied to model extremal aspects of a financial index extracted from the New York Stock Exchange compendium.     

中国加入WTO后金融创新问题探讨

中国加入WTO ,将对我国的金融业带来机遇和挑战。国有商业银行不仅在体制上面临着激烈的竞争 ,而且在金融创新上必将受到巨大的冲击 ,因此 ,高度重视国有商业银行推进金融创新问题 ,在新的竞争平台上 ,构建新的运作模式 ,突出自身经营特色 ,开拓出有发展空间 ,尽快提高金融创新的能力 ,应付WTO带来的诸多挑战 ,对中国银行未来的发展举足轻重 ,本文就中国加入WTO后的金融创新面临的挑战 ,目前金融创新存在的问题进行了有益的探讨。提出了应对策略和今后发展的方向     

Research in family financial counseling

Domains of family financial counseling research are proposed in order to establish criteria for assessing research needs in this relatively new field. Identification of the research domains implies progress for an emerging profession. A survey of the family financial counseling research to date is reported. Results of research in several domains are shown to demonstrate how results from empirical studies can contribute to the theory and practice of family financial counseling.Research conducted under the auspices of Agricultural Experiment Station Research Project 01803, Family Economic Problems and Resource Management.Dr. Williams is an Associate Professor in the Department of Consumer Sciences and Retailing, Purdue University, West Lafayette, Indiana 47907. Her Ph.D. was received from Purdue. Current research interests include income adequacy, economic security, financial problems, and financial counseling.     

Customer satisfaction: Cost driver or value driver? Empirical evidence from the financial services industry

We investigate the relation between customer satisfaction, customer servicing costs, and customer value in a financial services firm. We find that customer satisfaction is positively associated with future customer servicing costs, as well as with customer value. The relation between customer satisfaction and customer value appears non-linear; higher customer satisfaction appears to have a higher return for the most profitable customer segments. Our findings indicate that customer satisfaction is a value driver; however, customer satisfaction is not cost-free and managers have to consider the costs, as well as the benefits, of increasing customer satisfaction.     

高校财务信息管理系统的软件分析

在现代社会 ,信息是企业单位的神经元。特别是随着社会主义市场经济体制的建立和会计电算化的发展 ,高等学校的财务管理工作也发生了较大的变化 ,传统的财务管理方法面临着一场深刻的革命 ,加强对会计信息的管理 ,已成为高等学校会计管理工作的重要任务     

公路桥梁技术状况评定体系及其应用

桥梁结构的损伤、功能不足和易损性都可以表示为技术状况，并以技术状况等级来描述。桥梁技术状况是处理的依据，通过把技术状况映射到处理，可行处理的编号就决定了技术状况的编号。本文针对桥梁结构养护需要采取的处理措施，确定了对应于损伤、功能不足和易损性等的公路桥梁技术状况的体系及相应的评价指标，并通过对两种养护维修策略的分析阐述了其应用。     

商业银行监控指标的判别分析

及时、连续地了解银行的经营和风险状况,对有问题对象尽早采取相应措施是金融监管机构的重要目标。文章利用现有数据对选择的样本进行多元统计判别分析,证明该方法不失为合理配置监管资源、提高监管效率从而降低危机成本的一种选择。     

以就业为导向以能力为核心改革财会专业教学模式

本文阐述了新形势下财会专业实践教学的重要性和必要性,提出了构建财会专业实践教学体系的设想,并对当前财会专业课程改革设置提出了建议。     

‘Wallbanking’, innovativeness and computer attitudes: 25–40-year-old ATM-users on the spot

Attitudes towards ‘wallbanking’ (making use of banking services through an Automated Teller Machine (ATM)) and self-reported frequency of wallbanking have been related to attitudes towards innovations and towards computers. The investigation also included the perception of advantages as well as disadvantages of wallbanking, factors that determine one's choice of a bank, man-machine problems related to the use of an ATM, and demographic factors. Using a sample of 201 respondents in the age range of 25 to 40 years, structural equation modeling revealed that wallbanking attitudes have a major influence on the frequency of using ATMs. The innovativeness attitude ‘New is wasteful’ also showed a clear negative link with the frequency of wallbanking. On the other hand, the relationship between computer attitudes and the frequency of using ATMs had to be rejected. Income and education proved to have an indirect link with the frequency of wallbanking, which refines other research findings. These results may reflect specific financial management characteristics of the age group under investigation.