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     

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。     

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。     

Work-related factors associated with psychological distress among social workers

The current study assesses the association between several work-related factors and psychological distress among social workers (SWs) in Israel. The data were collected through structured questionnaires, administered to a sample of 494 SWs. The findings suggest that most of the examined work-related factors (namely, years of professional experience, personal work-related subjection to violence, burnout, compassion fatigue, and sense of coherence), with the exception of compassion satisfaction, significantly predicted psychological distress among SWs. The conclusion is that it is important to embed within the social work practice strategies for reducing sources of psychological distress (job demands) and increasing material, professional, and personal resources. Reducing the levels of psychological distress experienced by SWs will benefit not only themselves, but also their families and colleagues, as well as their clients. Moreover, this has potential benefits for the social work profession and for the general community.     

Distress or disability? Could a theoretical framework drawn from disability studies be a way forward when trying to understand experiences of oppression on the grounds of mental distress?

This article explores whether it is possible to use a theoretical framework drawn from disability studies to understand experiences of social oppression on the grounds of mental distress. Thomas’ extended social relational theoretisation of disablism was used in a PhD project concerned with experiences of mental distress. The tentative conclusion was that Thomas’ conceptualisation of disablism and impairment could offer a way of improving understanding of mental distress and oppression on the grounds of mental distress. However, Thomas and Reeve’s theorisation of the different forms of disablism was not readily transferred to the field of mental distress. Thus, tentative definitions of the different forms of disablism in relation to the field of mental distress were created. Perceived impairment type and disablism appear to be interconnected, and one has to acknowledge what kind of perceived impairment type one is focusing on when theorising disability and the different types of disablism.     

公司运营危机预警模型的比较研究——以中国上市公司为例

研究当前国内外公司运营危机预警问题的现状,首先要寻找一套适合于我国上市公司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运营危机预警模型,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警效果进行比较分析与实证研究。结果表明,分类树模型的三年期预警准确率都在80%以上。     

基于信息披露文本的上市公司财务困境预测:以中文年报管理层讨论与分析为样本的研究

本文采用文本分析方法研究了中文年报管理层讨论与分析传递的管理层语调能否提供财务困境预测的增量信息、能否提高预测的准确性以及文本内容的信息价值,主要结论为：（1）管理层语调确实为财务困境预测提供了新的信息,能提高财务困境模型的拟合程度和预测能力;（2）管理层语调是对定量财务数据的重要补充,而且这些信息并没有在市场交易价格中得到充分反映;（3）负面语调比净语调具有更高的信息价值;（4）财经文本情感或语调的分析应以基于相关来源财经文本的情感词词典为基础,而直接引入其他领域成熟词典的效果较差。