财务共享服务与企业竞争力的关系——基于双重差分模型的实证检验

从分析财务共享服务效果的视角出发，以市场结构、基础资源和新能力理论为依据，建立了评价企业竞争力的财务指标体系。研究结果显示：在市场地位方面，实施财务共享服务增强了企业资金管控效果，使营业收入质量提高，但是营业收入增长率却呈现负增长，说明财务共享服务对市场拓展能力的影响具有延迟效应；在资金资源方面，财务共享服务提高了企业的资金筹措能力和偿债能力，风险控制能力增强，使企业获得资金资源竞争优势；在企业能力方面，财务共享服务能够降低成本、增加绩效，更好地服务企业战略，提升企业的盈利能力和创新能力。总之，实施财务共享服务能够促使企业财务管理转型升级，为未来发展赢得先机，可增强企业竞争力。     

中国石油股份实施ERP的思考——基于中国石油华北天然气销售公司的实践

自2007年底开始,中石油在地区公司推行ERP,华北天然气销售公司从2008年5月开始组织ERP项目建设,2008年11月开始实施。华北天然气销售公司在实施ERP过程中对传统会计务实理念产生了冲击,对公司的会计基础工作也产生了影响。从长期看,实施ERP与FMIS融合系统能整合中石油的技术平台,提高企业的整体竞争力。因此,中石油在ERP的实施中,应改变传统会计观念,加强基础数据的维护,保证基础数据的准确性和实效性,完善ERP系统的配套管理机制和运行机制,建立配套的内部控制机制,做好风险管理工作。     

Time series models with asymmetric Laplace innovations

We propose autoregressive moving average (ARMA) and generalized autoregressive conditional heteroscedastic (GARCH) models driven by asymmetric Laplace (AL) noise. The AL distribution plays, in the geometric-stable class, the analogous role played by the normal in the alpha-stable class, and has shown promise in the modelling of certain types of financial and engineering data. In the case of an ARMA model we derive the marginal distribution of the process, as well as its bivariate distribution when separated by a finite number of lags. The calculation of exact confidence bands for minimum mean-squared error linear predictors is shown to be straightforward. Conditional maximum likelihood-based inference is advocated, and corresponding asymptotic results are discussed. The models are particularly suited for processes that are skewed, peaked, and leptokurtic, but which appear to have some higher order moments. A case study of a fund of real estate returns reveals that AL noise models tend to deliver a superior fit with substantially less parameters than normal noise counterparts, and provide both a competitive fit and a greater degree of numerical stability with respect to other skewed distributions.     

完善我国政策性房地产金融机构建设的思考

在市场机制存在资源无法有效配置的局限性下,商业性房地产金融机构与政策性房地产金融机构协同发展的同时,应更重视政策性房地产金融机构的发展。借鉴日本、韩国和新加坡的经验,我国政策性房地产金融机构应该在政府的支持下配合公积金项目,筹集社会各界资金,保障我国房地产业健康稳定发展。     

“She Finally Smiles … for Real”: Reducing Depressive Symptoms and Bolstering Resilience Through a Camp Intervention for LGBTQ Youth

ABSTRACT

While summer camps are a recognized evidence-based strategy for building social and emotional skills among youth (U.S. Centers for Disease Control and Prevention [CDC], 2009), no known studies have evaluated the effects of camp programming for LGBTQ youth in the United States. This pilot study evaluates a novel program (Brave Trails) for LGBTQ youth ages 12 to 20, using a pre-post camper survey (N = 56) and a post-camp parent survey (N = 54). Results show campers experienced increases in identity affirmation and hope and a reduction in depressive symptoms. Regression analyses found changes in identity affirmation predicted reductions in depressive symptoms and increases in resilience. Additionally, campers’ experience of key camp programming features predicted changes in depressive symptoms. Findings from the parent survey were consistent with camper survey results. Theoretical and practical implications are discussed.     

How do my parents react when I feel happy? Longitudinal associations with adolescent depressive symptoms,anhedonia, and positive affect regulation

Parental emotion socialization plays a role in the development of adolescents’ emotion regulation and is associated with adolescents’ depressive symptoms. Most research has focused on parental socialization of negative affect. The scarce research on parental socialization of positive affect (PA) shows that parental downgrading responses to adolescents’ PA are associated with concurrent adolescent depression. The aims of the present study were to examine longitudinal associations of both maternal and paternal responses to adolescents’ PA with how adolescents regulate their PA (i.e., dampening and enhancing) and with adolescents’ general depressive symptoms and anhedonia. We also considered associations in the opposite direction from adolescent regulatory responses and symptoms to parental responses. In a two‐wave study (1‐year interval), 635 adolescents from Grade seven completed questionnaires. Cross‐sectionally, maternal and paternal responses to adolescents’ PA were associated with concurrent adolescents’ PA regulation as well as adolescents’ depressive and anhedonic symptoms. Longitudinally, low maternal and paternal enhancing responses to adolescents’ PA predicted relative increases in anhedonic symptoms and relative decreases in adolescent enhancing over time. Low maternal enhancing was also predictive of relative increases in depressive symptoms. The present study points to bidirectionality of relations as adolescents’ level of depressive symptoms predicted maternal and paternal responses.     

Honesty and comfort levels in mothers when screened for perinatal depression and anxiety

PurposeTo evaluate the degree of honesty and level of comfort reported by women when questioned about their emotional wellbeing during the perinatal period; to investigate if honesty and comfort are associated with perinatal depression or perinatal anxiety; and to examine the reasons why women may not always respond honestly.MethodsQualitative and quantitative data from 1597 women from the cross-sectional perinatal mental health substudy (part of the Australian Longitudinal Study on Women’s Health) were analysed using a mixed methods approach.ResultsWhen questioned by their health practitioner about their emotional wellbeing in the perinatal period, 20.7% of women indicated they had not always responded honestly. Reasons for not being honest reflected four main themes: normalizing of symptoms/coping; negative perceptions (self-and others); fear of adverse repercussions; and fear of involvement of health services (trust and confidentiality). The 38.9% of women who did not feel comfortable when questioned by their health practitioner about their emotional wellbeing were four times more likely to report perinatal depression (odds ratio = 4.09; 95% confidence interval = 2.55, 6.57) and nearly twice as likely to report perinatal anxiety (odds ratio = 1.90; 95% confidence interval = 1.24, 2.94) than other women.ConclusionsWomen who are most likely to need mental health care during the perinatal period are also those least likely to be honest about their mental health. A non-judgemental, open and reassuring approach by clinicians may help to reduce the stigma and fears contributing to lack of honest responses, and improve early diagnosis and treatment of mental health problems.     

高等学校财务信息公开问题研究--以江西省98所普通高等学校为例

高等学校财务信息公开不仅是促进我国高等学校提高财务管理水平的一个重要途径，也是社会各界了解我国高等学校运营状况的一个窗口。以江西省98所普通高等学校为样本，分析高等学校财务信息公开的现状及存在的问题，并提出我国高等学校财务信息公开的解决途径。     

农业保险的保障水平与财政补贴政策优化：一个文献综述 *

近年来，我国农业保险快速发展，在保费收入、保障范围和参保农户数量等指标上都取得了举世瞩目的成绩。与此同时，保障水平不高、农业保险“不解渴、不顶用”也一直是各方反映的焦点之一。本文结合了福利经济学和保险经济学中的相关理论，遵循“提高农业保险保障水平必须优化其财政补贴政策”的逻辑主线，对实施财政补贴政策是提升农业保险保障水平的前提条件、有效途径、有力举措和重要渠道进行了梳理和评析。最后，针对现有研究的不足，结合当前的时代背景，对该领域日后的研究重点进行了预测，并进一步探讨了其优化路径。     

The Mediating Role of Emotion Dysregulation in the Relation Between Adult Attachment Insecurity and Depression Among Young Gay and Bisexual Men

Objectives: Attachment insecurity may be more pronounced among young gay and bisexual men (YGBM). Further, attachment insecurity is associated with dysregulated patterns of emotion regulation, which can lead to depression. However, pathways linking attachment insecurity to depression are underexplored among YGBM. Methods: This study used pilot data from N?=?67 YGBM to examine if emotion dysregulation mediated the association between attachment insecurity and depression. Results: Results supported the study hypotheses. Attachment insecurity was associated with emotion dysregulation, which was associated with depression. Conclusion: Findings provide preliminary evidence that emotion regulation training may be a useful approach for addressing depression among YGBM.