会计信息化环境下现金流量表的编制

现金流量表越来越被企业和报表使用者所重视。但是,手工编制现金流量表的工作量非常大,编制过程也非常繁琐,因而越来越多的企业将现金流量表的编制寄希望于会计信息化。同时现金流量表在会计信息化环境下究竟如何编制也是财务软件公司必须认真思考的一个问题。本文首先对目前会计信息化环境下编制现金流量表的基本方式及其优缺点进行了详细的讨论,具体包括两种方式:一是在编制记账凭证时同步生成现金流量表;二是通过设置项目数据来源分析生成现金流量表。最后,通过对以上两种编表方式的深入分析,在借鉴其各自优势的基础上,笔者提出了会计信息化环境下现金流量表编制方式的新主张,以期解决长期以来困扰广大会计人员的现金流量表编制难的问题。     

会计信息化环境下现金流量表的编制

现金流量表越来越被企业和报表使用者所重视。但是,手工编制现金流量表的工作量非常大,编制过程也非常繁琐,因而越来越多的企业将现金流量表的编制寄希望于会计信息化。同时现金流量表在会计信息化环境下究竟如何编制也是财务软件公司必须认真思考的一个问题。本文首先对目前会计信息化环境下编制现金流量表的基本方式及其优缺点进行了详细的讨论,具体包括两种方式:一是在编制记账凭证时同步生成现金流量表;二是通过设置项目数据来源分析生成现金流量表。最后,通过对以上两种编表方式的深入分析,在借鉴其各自优势的基础上,笔者提出了会计信息化环境下现金流量表编制方式的新主张,以期解决长期以来困扰广大会计人员的现金流量表编制难的问题。     

用友现金流量表编制剖析

现金流量表是财政部规定的对外报表之一,自颁布实施以来越来越引起了使用者的重视。如何有效地编制现金流量表,一直是会计人员和软件厂商一直在探索的问题。用友财务软件中整合了现金流量表的编制,对现金流量科目凭证处理同时按权责发生制和收付实现制对数据进行处理,实现了现金流量处理的日常化,同时从信息使用角度出发分析了现金流量表编制的缺陷,并提出了改进建议。     

投入产出表中处理副产品的新方法

在投入产出表编制中,如企业表、实物型表、或者分类较细的价值型表,副产品如何处理是必须要解决的问题之一。本文在对现有方法进行比较研究的基础上,提出了一种新的处理方法——增加行列法,并对该方法的优点进行了分析。     

已实现波动与日内价差条件下的CVaR估计

随着高频金融数据的获取,已有很多基于高频数据的研究,包括已实现波动率的估计及其分布特征分析等.尝试结合日内高频数据和日收益率数据,基于Copula方法分析了日收益率与"已实现"波动率以及日内价差之间的相依结构.通过分象限对数据进行了Copula拟合,给出了一类特殊数据的联合分布估计方法,进而给出了已实现波动率和日内价差条件下的CVaR的估计方法.最后基于中国股市上证综指和深证成指的高频收益率数据进行了实证分析,并对两种条件下的CVaR方法进行了预测效果的比较,实证结果表明已实现波动率条件下的CVaR预测效果更好.     

谈企业现金流量表

企业的经济活动是通过各种方式归结现金交换与流动,最终使自身现金增值的过程,而现金流量表是以收付实现制为编制基础,反映企业在一定时期内现金收入和现金支出情况的一种报表.因此对现金流量表的分析,既要掌握该表的结构及特点,分析其内部构成,又要结合损益表和资产负债表进行综合分析,以求全面、客观地评价企业的财务状况和经营业绩,即能有效地提供企业在一定会计期间的现金流量信息.     

基于“拆分-填充-分解-集成”的我国线上零售额预测研究

线上零售额的准确预测是政府制定零售政策和发展规划的依据,也是电商和物流企业确定发展战略的基础。由于我国线上零售额数据具有样本量小、波动性大、受节日影响大、存在缺失值等特征,准确预测变得十分困难。为解决这个问题,本文提出了一种“拆分-填充-分解-集成”的预测框架。具体而言,首先将数据集拆分为实物零售数据与非实物零售数据两部分。其次,分别根据实物零售与非实物零售数据不同的缺失特征对样条插值法做了改进,提出了基于“样条插值-二分调整”的分解填充法以及基于“分段线性函数拟合-样条插值”的分解填充法,对两组数据进行缺失值填充。继而基于两组数据的不同特征,分别提出“乘法分解-ARIMA-移动平均”以及“STL分解-BP神经网络-灰色波形”的预测方法对两组数据进行预测。最后将两组预测结果集成,得到我国线上零售额的预测值。实证结果表明,本文提出的预测框架能较好地捕捉我国线上零售额数据的特征,具有很高的预测精度,且较传统的缺失值填充和预测方法在性能上表现更好。本文提出的“拆分-填充-分解-集成”预测框架,丰富了现有的缺失值填充与预测方法,并为预测实践提供了解决方案。     

解析财务报表分析的作用和局限性

财务报表分析通过资产负债表、利润表分析、资金流量表的内容分析,有效推进了财务工作的进行,为企业管理、企业财务决策与控制提供了有效条件,但是在动态经济环境下,由于各种因素的制约,而表现出局限性。     

应用财务软件编制现金流量表

在会计实践中，现金流量表的编制难度比较大，急需找到一种操作简单且易于理解的编制方法。本文在现金流量表的编制原理指导下，以财务软件为工具，探讨了会计信息化环境下现金流量表的编制方法和思路，运用财务软件提供的项目核算和财务报表功能编制现金流量表。     

巧用Excel实施应收账款的账龄分析

实施应收账款的账龄分析是一项重要的应收账款管理措施,财务人员应该选用高效的方法开展分析,本文从新的角度探讨一种以Excel作为分析工具的相对比较实用、比较有效、更加易于财务人员掌握的分析方法,其基本思路是日常在应收账款发生或回款时建立Excel数据清单进行详细记录,在编制账龄分析表前进行业务的核销,随后建立数据透视表编制账龄分析表,这样的表可以被灵活地进行重新设置,以满足不同的账龄分析目标。     

Power,authority and legitimacy

Management, human resources, organization, control, leadership, etc., all seem to be just so many euphemisms for power, and this suggests a discourse of management and organization that calls things by their proper name. This paper on the contrary stresses the need to resolve the concept of ‘power’ itself into more differentiated notions, and proposes that clarification may be derived from distinctions once explicit in the vocabulary of Classical antiquity, but lost in modern European languages. It argues that nothing but confusion in thinking about organizations, management and legitimation can result from the failure to recognize that the phenomena this vocabulary identifies and distinguishes are irreducibly different.     

Criteria for selecting a production control philosophy

Logistic objectives constitute a compromise between having short leadtimes and a low volume of work in progress on the one hand and a high resource loading and due date obligation on the other. Miscellaneous production planning approaches offered today provide different combinations of logistic objectives for satisfying a manufacturing strategy. To combine the strength of the various approaches into a unified system, a new approach based on a dynamic and distributed production planning methodology is proposed. To customize the approach, various analyses and specifications have to be made and for that reason some important characteristics and criteria for analysing production control philosophies will be given.     

The social construction of the meaning of acute stressors: a qualitative study of the personal accounts of police officers using a stress counselling service

The police profession is one in which acute stressors are encountered more frequently than in other occupations. Using the personal accounts of 35 police officers attending an in-house stress counselling clinic, the aim of the present study was to provide a qualitative examination of how the institutional context of policing influenced the ways in which acute stressors signified to individual police officers experiencing felt distress. Using the framework of Rational Emotive Behaviour Therapy as an analytical tool, it is argued that beliefs contributing to the experience of felt distress are related to the way in which policing as both an identity and an activity is constructed through the police organizational culture. Not only do these constructions influence the ways in which officers perceive themselves and their environments, but they also operate at the collective level to 'normalize' some emotional responses and to 'pathologize' others which, it is argued, could impact upon the outcomes of interventions such as stress counselling.     

The moderating role of social support in Karasek's job strain model

This paper examines whether social support is a boundary-determining criterion in the job strain model of Karasek (1979). The particular focus is the extent to which different sources of social support, work overload and task control influence job satisfaction, depersonalization and supervisor assessments of work performance. Hypotheses are tested using prospective survey data from 80 clerical staff in a university setting. Results revealed 3-way interactions among levels of support (supervisor, co-worker, non-work), perceived task control and work overload on levels of work performance and employee adjustment (self-report). After controlling for levels of negative affect in all analyses, there was evidence that high levels of supervisor support mitigated against the negative effects of high strain jobs on levels of job satisfaction and reduced reported levels of depersonalization. Moreover, high levels of non-work support and co-worker support also mitigated against the negative effects of high strain jobs on levels of work performance. The results are discussed in terms of the importance of social support networks both at, and beyond, the work context.     

Job insecurity, coping resources and personality dispositions in occupational strain

This paper presents research on the relationships between the work-related stressor of perceived job insecurity and various indicators of occupational strain, taking into account employees' personality dispositions (trait negative and positive affectivity) and coping resources. Respondents were 222 Australian public servants surveyed during organizational restructuring that involved downsizing and threat to job certainty. The research was formulated within an adaptation of Osipow, Doty, and Spokane's (1985) framework of stress-strain-coping that included the possible direct as well as moderating effects of personality dispositions in reporting occupational strain (Parkes, 1990). Findings from hierarchical regression analyses indicate consistent significant independent effects of personality dispositions, coping resources and perceived job insecurity on various indicators of strain. There was also support for the moderating roles of negative affectivity and self-care in the relation between perceived job insecurity and physical strain. Implications for the role of dispositional factors, especially negative affectivity, and the utility of various coping resources in accounting for occupational strain in times of threatened job security are discussed.     

Job stress, job strain, and psychological withdrawal among Dutch university staff: towards a dualprocess model for the effects of occupational stress

This study examined the antecedents of job strain (emotional exhaustion, health complaints) and withdrawal behaviour (e.g. lowered organizational commitment) among a cross-sectional sample of 131 academic staff members of the law department of a large Dutch university. Conservation of resources theory (Hobfoll, 1989) provided the theoretical background for this study. Strains and withdrawal behaviours were expected to be most prominent among those who reported having few resources and/or who reported high job demands. Structural equation modelling revealed that this was indeed the case. As predicted, differential patterns of effects emerged for job demands and job resources. Analysis of the effects of four job-specific stressors revealed that especially the structural aspects of a staff member's teaching task (e.g. the number of students in their classes) contributed strongly to perceived job demands. Theoretical and practical implications of the study are discussed.     

Dermal Uptake of 18 Dilute Aqueous Chemicals: In Vivo Disappearance‐Method Measures Greatly Exceed In Vitro‐Based Predictions

Average rates of total dermal uptake (K_up) from short‐term (e.g., bathing) contact with dilute aqueous organic chemicals (DAOCs) are typically estimated from steady‐state in vitro diffusion‐cell measures of chemical permeability (K_p) through skin into receptor solution. Widely used (“PCR‐vitro”) methods estimate K_up by applying diffusion theory to increase K_p predictions made by a physico‐chemical regression (PCR) model that was fit to a large set of K_p measures. Here, K_up predictions for 18 DAOCs made by three PCR‐vitro models (EPA, NIOSH, and MH) were compared to previous in vivo measures obtained by methods unlikely to underestimate K_up. A new PCR model fit to all 18 measures is accurate to within approximately threefold (r = 0.91, p < 10^?5), but the PCR‐vitro predictions (r > 0.63) all tend to underestimate the K_up measures by mean factors (UF, and p value for testing UF = 1) of 10 (EPA, p < 10^?6), 11 (NIOSH, p < 10^?8), and 6.2 (MH, p = 0.018). For all three PCR‐vitro models, log(UF) correlates negatively with molecular weight (r² = 0.31 to 0.84, p = 0.017 to < 10^?6) but not with log(vapor pressure) as an additional predictor (p > 0.05), so vapor pressure appears not to explain the significant in vivo/PCR‐vitro discrepancy. Until this discrepancy is explained, careful in vivo measures of K_up should be obtained for more chemicals, the expanded in vivo database should be compared to in vitro‐based predictions, and in vivo data should be considered in assessing aqueous dermal exposure and its uncertainty.     

Systems Resilience for Multihazard Environments: Definition,Metrics, and Valuation for Decision Making

The United Nations Office for Disaster Risk Reduction reported that the 2011 natural disasters, including the earthquake and tsunami that struck Japan, resulted in $366 billion in direct damages and 29,782 fatalities worldwide. Storms and floods accounted for up to 70% of the 302 natural disasters worldwide in 2011, with earthquakes producing the greatest number of fatalities. Average annual losses in the United States amount to about $55 billion. Enhancing community and system resilience could lead to massive savings through risk reduction and expeditious recovery. The rational management of such reduction and recovery is facilitated by an appropriate definition of resilience and associated metrics. In this article, a resilience definition is provided that meets a set of requirements with clear relationships to the metrics of the relevant abstract notions of reliability and risk. Those metrics also meet logically consistent requirements drawn from measure theory, and provide a sound basis for the development of effective decision‐making tools for multihazard environments. Improving the resiliency of a system to meet target levels requires the examination of system enhancement alternatives in economic terms, within a decision‐making framework. Relevant decision analysis methods would typically require the examination of resilience based on its valuation by society at large. The article provides methods for valuation and benefit‐cost analysis based on concepts from risk analysis and management.     

UNIX系统性能监控简述及shell系统资源统计程序

本文简要阐述了unix系统中(主要以IBM的AIX为例)进行系统性能管理的几种命令行工具,并通过编写shell实例程序,运用其中提到的工具实现系统资源利用率的统计程序,为做好unix系统管理和调优提供参考.