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关键词： 人力资本投资   净现值法   成本与收益   考研决策   模型分析  

摘要： 人力资本投资理论是进行教育决策分析的重要视角,2019年我国国内考研报名人数达到史无前例的290万,更好的教育条件与更高的发展空间使得近年来的考研规模持续扩大。本文以此为背景,将考研、读研行为作为一种教育类人力资本投资,通过选取并改进人力资本投资净现值模型,使新模型中的相关因素得以量化且易于计算,进而对考研的人力资本投资行为所带来的成本与收益进行模拟,利用模拟结果更好地进行考研决策,为大学生建立正确的生涯规划提供依据与相关建议。

摘要： 以自己的资金，无偿为他人购置财产，属於遗赠税法中的「视为赠与」，常见於父母帮助子女购置房地。遗赠税法将形式或实质属於赠与之情形，区分为「赠与」及「以赠与论」，两者态样与申报期限不同。

关键词： 因子分析   生物医药板块股票   投资价值  

摘要： 本文以新冠肺炎疫情背景下迎来新发展机遇的生物医药上市企业为研究对象。选取成交额排名前30位的生物医药板块个股企业,以12个基本的财务指标为变量,首先采用因子分析方法提取公共因子,构建简化的股票投资价值分析体系。在此基础上,计算综合因子得分,综合客观地评价板块内的绩优股,为疫情之下受恐慌情绪影响的投资者提供理性的投资参考。

关键词： 产品市场竞争   股权结构   股票收益   证券市场   股价波动   控制权市场   外部治理   会计信息  

摘要： 改革开放以来,我国现代企业制度建设致力于构建完善的内部治理结构。内部治理涉及股东(大)会、董事会、监事会和经理层等组织边界内部的治理主体之间权责配置和相互制衡安排。然而,有效的外部治理机制配套的缺乏,容易造成治理系统失灵下的外部治理困境。关于外部治理的研究主要涉及产品市场竞争、控制权市场、信息披露、外部监管、利益相关者治理、法律法规等方面。

关键词： 挤兑风潮   大萧条   金融危机   贴现率   股市崩盘   美联储   美国政府   宏观经济环境  

摘要： 1929年10月的股市崩盘是大萧条的前奏,美国政府以我为中心的孤立主义政策不断恶化宏观经济环境,一年后发生的银行挤兑风潮又将大萧条引向高潮,一发不可收拾。金融危机的爆发就像一场完美风暴,从来都是各种因素汇集后再演变而成,缺一不可。股市大泡沫迟早要破灭,只是需要一个触点。1926~1929年,道指几乎翻了一番,面对股市上愈演愈烈的投机潮,美联储再也不能无动于衷,先是于1929年年初向市场不断发出警告,表示不会支持贷款给股市的银行,但效果甚微,最终,美联储于8月决定提高银行贴现率。

关键词： plate type Ib large diamond   crystal stock   growth rate   catalyst alloy  

摘要： The crystal stock defect was formed in growing for a long time (22 h) of plate type Ib large diamond single crystals from the NiMnCo-C system at high pressure and high temperature (HPHT). The existence of crystal stock defect has great influence on the synthesis of high quality and large size diamond single crystal. In this paper, the effects of crystal growth rate and catalyst components on diamond crystal stock defects are studied. Firstly, the results show that the growth rate of diamond crystals is closely related to the generating of diamond crystal stock. This defect can be eliminated as the growth rate of diamond crystal synthesized with NiMnCo catalyst is reduced to less than 3 mg/h. Secondly, the composition of the catalyst also affects the formation of the crystal stock. High viscous FeNi catalyst is used to grow high quality large single crystals of diamonds at a growth rate of 3.18 mg/h for a long time (22 h). Thirdly, the effect of catalyst composition on diamond crystal stock was analyzed by testing the micro-morphology and nitrogen content of diamond. It can be shown from the results by scanning electron microscopy (SEM) that the surface of crystals synthesized with low-viscosity catalyst is rough, while it synthesized with high-viscosity catalyst is smooth. It was found from the test results of micro Fourier-transform infrared spectroscopy (FTIR) that the content of nitrogen in the crystals synthesized with FeNi catalyst was much lower than that in the crystals synthesized with NiMnCo. FeNi catalyst can effectively avoid the crystal stock, and is more suitable for the growth of large-size and high-quality diamond single crystal. Changing the composition of the catalyst is an effective way to avoid the crystal stock phenomenon.

关键词： 限制性股票   权益工具授予日公允价值   内在价值   期权估值模型  

摘要： 限制性股票这种激励模式已经成为我国上市公司股权激励的主要方式,会计准则规定,权益性股份支付需要在等待期内的每个资产负债表日按“权益工具授予日的公允价值乘以估计的行权数量”摊销激励费用。权益工具授予日公允价值既影响激励费用的摊销金额,也影响激励指标达成与否,管理层存在低估公允价值以提高公司业绩的可能性。对于限制性股票,以内在价值为基础确定的公允价值一般会大于以期权估值模型为基础确定的公允价值。本文研究发现,上市公司限制性股票权益工具公允价值大都采用以期权估值模型为基础的方法,存在低估公允价值进行业绩管理的现象。

关键词： 零售银行   贸易战   金融资产   数字化转型   商业银行   逆周期   宏观经济环境   结构优化  

摘要： 随着我国“三产”数字化转型的推进、消费中产的兴起、金融科技发展及数字化水平的不断提升,商业银行加快探索新的业务模式。纵观国内商业银行零售银行转型实践,敏捷思维的建立对服务理念转换、业务结构优化、管理提质增效均起到举足轻重的作用。零售银行敏捷转型迫在眉睫2020年以来,宏观经济环境受到新冠肺炎疫情、贸易战延续、国际金融资产大规模缩水等多重危机影响,逆周期的形势加大了对银行业的冲击力度。

关键词： 宏观经济环境   信用风险度量   管理  

摘要： 在我国市场经济不断发展中,经济主体具有多元化、复杂化的特征,在此种背景之下,经济主体在经济活动中会面临更多的信用风险问题。我国信用风险问题逐渐受到政府部门、金融机构的关注,分析宏观经济环境与信用风险度量以及管理等工作,对于我国经济发展具有重要的作用。

关键词： Macronutrients   Micronutrients   Nitrate   Phosphorus   Metals   Soil temperature   Soil moisture   Balsam poplars   Populus canadensis   Agroforestry   Novel ecosystem   Ion-exchange membranes   PRS-Probes   Phytoremediation   Hydrological regulation   Climate regulation   RIPARIAN BUFFER   SHORT-ROTATION   POPULUS-DELTOIDES   BIOMASS   NITROGEN   FOREST   GROWTH   PHOSPHORUS   TREES   ACCUMULATION  

摘要： Bioenergy buffers planted with fast-growing woody crops such as hybrid poplars (Populus spp.) are increasingly integrated into agricultural land to enhance the provision of ecosystem services. Genotype and planting stock type selection may influence buffer establishment success and soil properties, which may affect buffer functions such as soil nutrient removal, hydrological regulation (i.e. soil dewatering) or local climate regulation (i.e. temperature reduction). This farm-scale study tested the effects of two unrelated hybrid poplar genotypes (P. deltoides x P. nigra, genotype D x N-3570 and P. maximowiczii x P. balsamifera, genotype M x B-915311) and two planting stock types (unrooted whips and bare-root stocks) on biomass growth, soil nutrient availability and soil microclimate in 15 m wide bioenergy buffers located downslope of hayfields in the cold temperate region of southern Quebec, Canada. Poplar genotype had an important effect on biomass growth, soil microclimate and the supply rates of several macronutrients and micronutrients, while planting stock type had little effect on these variables. The P. maximowiczii x P. balsamifera genotype produced the highest biomass and had generally lower nutrient availability in the soil, but not for soil NO3, which was less available under the P. deltoides x P. nigra genotype. Compared to the hayfield soils, only the P. maximowiczii x P. balsamifera genotype maintained a lower supply rate of available P in the buffer soil. Compared to the hayfield soils, NH4 supply rates were lower in the buffers for both genotypes, while NO3 supply rates were similar or higher. Both genotypes had the capacity to maintain cooler soil temperatures and lower moisture content in the soil of the buffer compared to the adjacent hayfields, but this capacity was greater for the P. maximowiczii x P. balsamifera genotype. Because plant-soil interactions are strongly affected by hybrid poplar genetics, genotype selection is an important consider