中国上市公司财务预警实证研究

在对国外公司财务预警经典研究成果进行回顾和总结的基础上,运用多元判别分析方法（MDA）和逐步判别分析（Stepdisc）等方法逐层推进构造预测模型,以经济实用为选择标准,最终建立一个预测准确率最高、变量最少的适合中国实际情况的财务危机预测模型。     

Trauma Events, Residence in Refugee Camps, and Educational Attainment as Predictors of Trauma Symptoms of Albanian Refugees in Macedonia

Adult members of 79 Albanian families who had fled from Kosovo to Macedonia during the immediate postwar period (June–August 1999) were interviewed. In conjunction with therapeutic intervention, the Harvard Trauma Questionnaire (HTQ) and the General Health Questionnaire (GTQ) were administered. Trauma symptoms as measured by the HTQ and psychological distress as measured by the GHQ were highly correlated. The best predictor of psychological distress was severity of the trauma experienced. Refugees with high educational attainment had fewer trauma symptoms than those with lower educational attainment. Refugees who lived with host families in towns showed fewer trauma symptoms than those who lived in camps, but they were also more highly educated. The results of hierarchical multiple regression analyses suggested that educational attainment may mediate the effect of place of residence. Educational attainment may be an indicator of resourceful and effective coping strategies that ameliorate the effects of trauma.     

浅谈高速公路公司财务预警系统

文章论述了利用财务指标分析法及判别分析法 ,对高速公路公司财务危机进行预测和警报 ,并运用多元判别分析法推导出高速公路行业的财务预警模型     

中药“保健增乳乐”对围产期奶牛血液生化指标的影响

试验选用30头干奶牛随机分成试验Ⅰ组、Ⅱ组及对照组(Ⅲ),观察中药“保健增乳乐”对围产期奶牛血液生化指标的影响。在此基础上,异地选择10头干奶牛随机分成试验组(Ⅰ)和对照组(Ⅱ)进行了重复试验。结果显示:中药“保健增乳乐”能显著地降低产后奶牛血清谷草转氨酶(SGOT)、血清γ—谷氨酰转肽酶(Sγ—GT)、血清碱性磷酸酶(SALP)的活性(P<0.05),血清酮体含量(KB)、血清甘油三酯(TG)含量显著减少(P<0.01)。血糖(G)含量升高(P<0.05)。血清钙、无机磷的含量维持正常水平。结果显示中药“保健增乳乐”能有效地改善围产期奶牛的肝脏功能,维持奶牛的正常代谢,预防奶牛围产期的营养代谢性疾病。     

我国财务危机公司投资行为的财务特征分析

在引入一个简化的理性财务危机公司投资模型的基础上,论文分析了企业陷入财务危机后,债权人与债务人之间在期权博弈过程中,企业在投资策略的选择上会偏离正常的投资行为的财务特征。在此基础上,重点分析了我国经济转轨时期财务危机公司严重地过度投资和在债务重组过程中的盲目性、短期性和功利性及其形成的主要原因。企业的过度投资是内部人控制和银行债权弱化的具体体现,虚假的债务重组是将危机转嫁给企业债权人的真正动因。     

不同模型在财务预警实证中的比较研究

研究当前国内外公司财务困境预测问题的现状,寻找一套适合于我国企业的财务状况识别指标体系;然后依据该指标体系采用不同方法建立财务状况预测模型;最后,利用样本公司实际指标数据对各个模型的短期及中期预测效果进行了比较分析与实证研究。     

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.     

基于熵权法的财务危机预警指标选择研究

合理选择财务指标是财务危机预警研究中的重要内容,用定性和定量相结合的方法进行选择是科学有效的方法之一。首先根据初选原则对财务指标进行了初步选择,然后提出了一种基于熵权的变量选择方法,对初选的财务指标进行定量筛选,进行实证研究,最终确定了应用于财务危机预警的财务指标。     

Intrapartum cardiotocograph monitoring and perinatal outcomes for women at risk: Literature review

ProblemCaesarean section rates have risen in high-income countries. One of the potential drivers for this is the widespread use of CTG monitoring.BackgroundIntrapartum cardiotocograph monitoring is considered to be indicated for women at risk for poor perinatal outcome.AimThis systematic literature review with meta-analysis examined randomised controlled trials and non-experimental research to determine whether cardiotocograph monitoring rather than intermittent auscultation during labour was associated with changes in perinatal mortality or cerebral palsy rates for high-risk women.MethodsA systematic search for research published up to 2019 was conducted using PubMed, CINAHL, Cochrane, and Web of Science databases. Non-experimental and randomised controlled trial research in populations of women at risk which compared intrapartum cardiotocography with intermittent auscultation and reported on stillbirth, neonatal mortality, perinatal mortality and/or cerebral palsy were included. Relative risks were calculated from extracted data, and meta-analysis of randomised controlled trials was undertaken.FindingsNine randomised controlled trials and 26 non-experimental studies were included. Meta-analysis of pooled data from RCTs in mixed- and high-risk populations found no statistically significant differences in perinatal mortality rates. The majority of non-experimental research was at critical risk of bias and should not be relied on to inform practice. Cardiotocograph monitoring during preterm labour was associated with a higher incidence of cerebral palsy.DiscussionResearch evidence failed to demonstrate perinatal benefits from intrapartum cardiotocograph monitoring for women at risk for poor perinatal outcome.ConclusionThere is an urgent need for well-designed research to consider whether intrapartum cardiotocograph monitoring provides benefits.     

Factors associated with a positive childbirth experience in Brazilian women: A cross-sectional study

BackgroundHaving a positive childbirth experience is an increasingly valued outcome. Few studies evaluated the women’s satisfaction with childbirth through face-to-face interviews out of the health service environment. The objective of this study was to identify factors associated with a higher level of satisfaction with the childbirth experience among Brazilian women.MethodsThis cross-sectional study involved 287 women giving birth in two hospitals in southern Brazil. Women who gave birth to healthy newborns at term were randomly selected. Face-to-face interviews were conducted 31–37 days after delivery, at the mothers’ homes, using a structured questionnaire. Satisfaction with the childbirth experience was measured using a Likert-type scale ranging from very satisfied to very dissatisfied. Prevalence ratios (PR) were estimated using Poisson regression with robust variance.ResultsFollowing hierarchical multivariate analysis, the following factors remained associated with a higher level of satisfaction with the childbirth experience: being satisfied with antenatal care (PR = 1.30; 95% confidence interval [95%CI] = 1.06−1.59), understanding the information provided by health professionals during labor and delivery (PR = 1.40; 95%CI = 1.01−1.95), not having reported disrespect and abuse (PR = 1.53; 95%CI = 1.01−2.31), and having had the baby put to the breast within the first hour of life (PR = 1.63; 95%CI = 1.26−2.11). No association was observed with type of delivery or hospital status (public or private).ConclusionsA higher level of satisfaction with the childbirth experience is related to satisfactory antenatal care, a non-abusive, respectful, and informative environment during childbirth, and to the opportunity to breastfeed the baby within the first hour of life. In clinical practice, greater attention to these basic principles of care during pregnancy and delivery could provide more positive experiences during birth.