功效系数法在高校财务风险预警系统中的应用     

曾洁 《赣南师范学院学报》2011,32(3):113-117

随着高等学校管理体制的改革,对高校财务风险的预警也成为高等教育界关注的问题.本文采取功效系数法构建高校财务风险预警模型,并结合M大学2006-2010年财务数据进行实例分析示范,希望结合其他方法使它能够有效识别风险,实现预警功能,从而在高校财务管理中发挥作用.  相似文献   

利益相关者理论视野下的地方高校融资风险防范机制建构     

曾泽鑫 《赣南师范学院学报》2011,(5):82-84

根据利益相关者理论,政府、银行与高校构成了地方高校融资风险的三方利益相关者。应从政策调控、融资管理、信息沟通和融资监管四个方面来构建地方高校融资风险防范机制的建构。  相似文献   

中国股票市场多因素定价模型研究与实证分析     

景婷 《新疆职业大学学报》2011,19(1):31-34

本文以APT理论为基本架构,提出影响股票收益率的包括成长因子、价值因子、盈利因子、动量因子、风险因子、规模因子的多因素定价模型,并对中国股票市场进行实证分析,得出结论以流通市值、净市值比、换手率、动量、价格波动率、主营业务收入增长率、主营业务利润率、主营业务毛利率、净资产收益、流通股比例、市盈率以及每股公积金比股价为代表的风险因子能够很好的解释股票的超额收益。  相似文献   

Philosophy of Mind： A Jain Perspective     

Narayan Lal Kachhara 《美中教育评论》2011,(3):370-383

Dualism is one of the views concerning the nature of mind. Arguments have been forwarded for and against dualism. Western philosophy lacks a clear distinction between soul and mind. Closely related to the concept of mind is the question of consciousness, a clear view of which has also eluded the westem thinkers. Jain philosophy describes ＂jiva＂ （soul） as the sentient substance, which is non-physical and not sense-perceptible; consciousness and ＂upayoga＂ （manifestation） are the differentia of ＂jiva＂. Consciousness manifests itself in many ways： intelligence, intuition, conation, bliss, perception （cognitive elements）, emotions, will, attitude and behavior, awareness of pleasure and pain. Jain distinguishes between soul and mind. The mind does not possess consciousness, which is the exclusive property of soul. Mind like soul is not permanent entity, and it exists only when consciousness manifests as thoughts, beliefs, desires, emotions and feelings. All these activities are influenced by karma, which is interface between soul and mind. Our existence is seen to be at three levels： soul, mind and body. Soul is the source of intelligence; mind （subtle body） is the executive and regulatory body and material body is the place of physical actions. A model of interactions between these three units is presented. The soul perceives and knows the external world through mind, so the perceptions made by soul are influenced by mind. The relationship between brain and mind is discussed. The brain is seen as the center for information storage and processing, its activity is regulated by mind, which in turn is conditioned by the soul. The conscious experience is made by the soul, not the mind. The Jain model of soul, mind and body avoids all objections raised against dualism, as interaction between soul and karma body （unconscious part of mind） is assumed to be based on parallelism, and that between mind and body is through radiations not violating the law of conservation of energy.  相似文献   

现代汉语偏正式复合词羡余现象的认知解释     

罗姝 《淮阴师范学院学报(哲学社会科学版)》2011,33(5):674-678,700

现代汉语偏正式复合词羡余现象的语义结构有五种类型,包括整体＋部分、强特征＋主体、种名＋属名、喻体＋相似点和音译＋属名/关涉对象＋音译。这一现象的形成有着深刻的认知基础：人类认知上的完形感知能力是偏正式复合词羡余现象产生的基础,认知上的＂图形——背景＂模式是偏正式复合词羡余现象产生的根本途径。  相似文献   

湖南维新派"师日观"初探     

陈丽华  刘国习 《韩山师范学院学报》2011,32(1):68-72

甲午战争失败后,湖南维新派欲变法自强,其日本观完全转变,师日成为普遍共识.他们主张,主要从两个方面向日本学习:一、学习日本维新志士的献身精神;二、主张在政治、经济、教育、社会等方面向日本学习.这股在湖南掀起的师日风潮,给湖南维新运动带来积极的推动作用.同时,也对后来的湖南历史发展产生了一定的影响.  相似文献   

歧视知觉比贫困更值得关注——从两者对贫困与非贫困儿童行为的影响来谈     

李海燕  申继亮  王晓丽  张莉 《中国特殊教育》2011,(2)

为了考察贫困和歧视知觉对儿童亲社会行为和问题行为的影响,采用问卷调查方式,测查了北京、天津、洛阳和南阳四个城市20多所学校的2670名5-8年级儿童,考察其物质资源、所拥有的教育资源,歧视知觉及亲社会行为和问题行为.结果发现:(1)贫困家庭儿童的物质资源指数、教育资源指数显著低于非贫困组,歧视知觉显著高于非贫困组;(2)贫困组儿童的亲社会行为显著低于非贫困组,而问题行为显著高于非贫困组.(3)在贫困与非贫困家庭中,歧视知觉对儿童亲社会行为和问题行为均有显著的预测作用,随着经济状况的改善,歧视知觉对问题行为的预测更大.结果说明,歧视知觉比贫困更值得关注,可以为贫困生心理健康教育提供一定的参考.  相似文献   

基于居民感知与环境监测的旅游环境影响评价——以扬美古镇为例     

肖林 《昆明大学学报》2011,3(4):19-24

居民环境感知与环境监测从不同角度反映环境问题,有其各自的特点。在扬美古镇居民环境感知问卷调查和部分自然生态环境因子监测数据的基础上,分析了扬美古镇的旅游环境现状。通过实测数据与居民感知的对比分析,得出扬美古镇旅游环境的一些问题及影响因素,并对这些问题提出相应的对策和建议。研究表明,扬美古镇旅游自然生态环境监测与居民问卷访谈两种调查方法所得结果基本一致。扬美古镇自然旅游生态环境较好,但景区内水质有机物污染较为严重,噪声有所超标。  相似文献   

浅析我国金融风险存在的原因及防范措施   总被引：1，自引：0，他引：1  

柴利  李剑峰 《乌鲁木齐职业大学学报》2002,11(3):10-13

目前,在我国金融市场与国际金融市场接轨过程中,存在的金融风险隐患、金融体制的不完善、银行及其他金融机构粗放式的经营管理模式、金融从业人员的素质较低和动荡的国际金融市场等问题,对我国经济发展产生直接和间接的影响。要加强防范和化解金融风险就必须建立一套现代的金融体系和监管体系、变金融业粗放式经营为集约式经营、提高领导者素质、加强金融从业人员的风险意识、法律意识,尤其应完善我国的利率和汇率制度。  相似文献   

Word stress production in three‐year‐old children at risk of dyslexia     

Elise De Bree  Frank Wijnen  Wim Zonneveld 《Journal of Research in Reading》2006,29(3):304-317

We investigated Dutch word stress acquisition in 3‐year‐old children at risk of dyslexia (children with at least one parent or older sibling with reading difficulties) and normally developing children, in order to shed light on language acquisition delays in children at risk of dyslexia, as well as to investigate further phonological deficits in dyslexia. The children had to repeat non‐words with stress patterns varying in regularity. Both the at‐risk and control children performed better on imitation of regular stress targets and worse on irregular and prohibited stress patterns. However, the at‐risk children showed more difficulty imitating irregular and prohibited patterns, and had lower percentages phonemes correct than the control group. The results can be interpreted as a delay in word stress acquisition in the at‐risk group. The findings thus point towards a phonological deficit early in language development.  相似文献