财务报表分析方法理论研究

财务报告是企业经营业绩和财务状况的重要反映，也是上市公司定期公布的法定资料，正受到越来越多的重视。如何利用这对外公布的信息资源，对于企业外部利益相关集团来说，尤为重要。国外对财务报表分析已有较深入研究，而我国才刚兴起财务报表分析，分析方法的研究也处于起步阶段。本文应用信息科学的基本理论对常用的财务分析方法作出简要归纳和分类，研究各财务分析方法应用的基本问题，目的一是反映财务分析方法间的功能和联系，以准确和有效地选择方法及创造新方法；二是介绍一些相对较新的、我国目前尚未广泛应用而又有重要作用的分析方法；三是研究了传统财务报表分析方法的一些基础性问题，为进一步研究我国财务报表分析方法作基础。本文基...学位：管理学硕士院系专业：管理学院会计系_会计学学号：19971100

A Study on the Insurance-pattern for Peer-to-peer Leading and Premium Pricing

P2P网贷是互联网金融模式下个人对个人的一种网络借贷形式。自2007年被引入中国以来，P2P网贷业务凭借高收益低门槛的特点以及对投资者“本息保障”的承诺，业务开始迅猛发展，尤其是在最近两年呈现出爆发式的增长态势令传统金融机构都为之侧目。但随之而来的问题是，大量P2P网贷平台不断出现倒闭、跑路的不良现象，甚至连提供“本息保障”的担保公司也因接连失联而无法切实履行担保责任，这使得P2P网贷行业传统的风险保障模式——担保模式遭遇信任危机与严峻挑战。随着“P2P网贷+担保”模式风险的不断暴露，近来P2P网贷行业“去担保化”呼声日渐强烈。 本文首先比较分析了国内外P2P网贷行业目前的发展现状，阐明其主...The so-called P2P Leading is a kind of finacial pattern for peer-to-peer loans.It was introduced to our country from 2007 . By the advantages of high-revenue and low-threshold, it has got extremely development, which surprised conventional financial agencies.However, lots of problems also have come out in turn.For instance,some P2P platforms have run away leaving investors alone,at the same time,s...学位：保险硕士院系专业：经济学院_保险学学号：1562013115216

ON Legal Regulation to “Karoshi”

近年来“过劳死”事件频繁见诸这种媒体，我国劳动者“过劳死”现象呈现出明显的增长趋势。“过劳死”问题的研究也逐渐受到大家的关注，但是“过劳死”的法律规制却鲜见系统论述，立法上也是空白。与此相反的是，在国外，“过劳死”出现较早，对“过劳死”的研究起步也较早。在国外关于“过劳死”的立法规定，不同国家或地区有所不同，这对我国研究“过劳死”的相关立法有着很好的借鉴意义。但是对于“过劳死”立法，我们不能照抄照搬外国的那一套，要把我国的实际情况考虑进去，真正做到具体问题具体分析并体现适时性与前瞻性的结合。 本文除了引言和结语外，共分三章： 第一章“过劳死”的界定。具体阐述了“过劳死”的概念以及“过劳死”..."Karoshi" is a kind of overwork and death social phenomenon. In recent years "karoshi" event in the media, frequently observed employee "karoshi" phenomenon obviously presented growth trend. In China, along with the further development of market economy, "karoshi" phenomenon of contemporary Chinese laborers more troubling, we must face laborer "karoshi" phenomenon. "Karoshi" studies will gradually...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：1362008115084

Financial Organization and its Growth:Based on Knowledge-based View

本文旨在解释两个问题：随着企业的发展和财务职能的不断演化，财务组织在企业价值创造中究竟扮演什么样的角色？而企业的财务组织又是如何能够发挥其应有的作用？ 本文从企业本质知识论出发，将财务组织看作是有关财务的知识系统，并借助知识运动的机理，主要对上述问题做了尝试性的探讨，得出结论如下：1、财务组织作为企业“知识团队”的一员为企业创造着价值；2、随着企业的发展和财务组织的成长，这种价值创造可以发展出异质性部分，成为企业的竞争优势；3、财务组织的成长是知识成长的过程，树立成长意识，尤其是在企业成熟期，持续推进财务组织成长，是帮助企业取得优势的关键之一。此外，文章还论述了与这三者相关的一些问题，并得出...This paper aims to give rational answers to the two questions: What is the role of financial organization in the value creation with the development of the firm and financial function? How does the financial organization achieve it? The paper regards financial organization as a system of knowledge with regard to finance. Based on the mechanism of knowledge movement, the paper explores aforementio...学位：管理学硕士院系专业：管理学院会计系_会计学学号：2005130111

The Structure, Efficiency and Countermeasures of Network Industrial Chain——A Study Based on Network Effects Theory

从网络产业被人们所关注开始，大多数国内外学者的研究方向主要体现在两个方面，包括微观层面对网络产业中的经济特性和市场策略的分析，以及从宏观层面对网络产业公共政策的解读，这些研究都极大地促进了网络产业经济理论的发展。而中观层面的研究则相对较少，主要是对某一特定网络产业的研究。本文试图从具有中国特色的“产业链”角度，在中观层面上分析网络产业之间的联结方式和利益分配。在这些具有网络结构的产业中，其不同于传统产业的一个重要特征就是“网络效应”。网络效应在本质上是一种需求方规模经济，它与古典经济学所研究的供给方规模经济有着较大的区别。网络效应的存在使得网络产业链层与层之间以一种新的方式紧密联系，并互相影响...Ever since network industries caught people's attention, the studies of most scholars focus on two aspects, including analysis of economic properties and market strategies from a micro level, and interpretations of public policies from a macro level, which have led to significant developments in economic theories of network industries. However, studies from a medium level are much less. Most studi...学位：经济学硕士院系专业：经济学院_网络经济学学号：1552010115179

Trust evaluation mechanism for distributed Hash table network nodes in cloud data secure self-destruction system

在云环境下的数据自毁机制中,针对分布式哈希表(DHT)网络的恶意节点和不诚信节点容易造成密钥分量丢失或泄露等问题,提出面向云数据安全自毁的DHT网络节点信任评估机制。该机制首先为节点建立二维信任评估模型,对节点可信程度进行定性和定量的考察;接着改进节点直接信任值和推荐信任值的计算方法,充分考虑节点内外因素,从节点运行环境和交互经验两个维度出发并细化到不同层级计算节点信任值,得到信任评价子云;然后将各个信任评价子云加权合成得到综合信任云,采用云发生器描绘出综合信任云一维高斯云图形;最后结合信任决策算法选出最优可信节点。实验结果表明该机制能够帮助原有的数据自毁机制找到更适合存储密钥分量的DHT网络节点,提高了系统的容灾能力并降低了系统计算负载。Distributed Hash Table( DHT) network is widely used in secure self-destruction schemes of privacy data in cloud computing environment,but malicious nodes and dishonest nodes in the DHT network easily lead to key shares loss or leakage. To tackle those problems,a trust evaluation mechanism was proposed for the DHT network used in cloud-data secure self-destruction system. In this mechanism,a trust cloud model was established for DHT nodes to describe their trust information qualitatively and quantitatively. By introducing an improved calculation method of direct trust value together with recommended trust value and fully considering the internal and external factors of DHT nodes,the trust value of nodes were first calculated on two dimensions consisted of operating experiment and interactive experience. The result data were used to build trust evaluation sub-cloud for each index. After that,all these trust evaluation sub-clouds were summed up to generate the comprehensive trust cloud according to the weights of different evaluation indexes. Then,the comprehensive trust cloud,by means of cloud generator algorithm,could be described as one-dimensional normal cloud. Finally,the reliable and efficient nodes could be selected using trust decision algorithm. Experimental results show that the proposed mechanism can help original data self-destruction system making comprehensive trust decision and finding reliable DHT network nodes,further enhancing disaster-tolerant capability and reducing computational cost of the system.国家自然科学基金资助项目(61402109,61370078);; 福建省自然科学基金资助项目(2015J05120);; 福建省高校杰出青年科研人才培育计划项目(2015)~

An Improved Fuzzy Connected Image Segmentation Method Base on CUDA

已有的模糊连接并行算法CUDA-k FOE未考虑线程块边缘点同时更新所引发的竞争问题,导致计算结果出现少量误差.由于医学图像处理对精度的要求很高,为了解决边缘点计算误差的问题,基于CUDA-k FOE提出一种修正迭代算法.首先分析了CUDA-k FOE算法在线程块边缘产生竞争的原因;然后讨论了边缘点亲和力的所有可能的传递路径,以及由此造成的出错情况;最后提出二次迭代修正算法,将第一次迭代得到的所有边缘点转入第二次的修正迭代步骤,从而修正第一次迭代中错误的亲和力值.采用3组不同规格的CT序列对肝脏血管进行分割实验,并选用3个不同的种子点进行算法验证,结果表明,文中算法的计算结果与串行版本一致,解决了CUDA-k FOE算法的计算误差问题.A paralleled CUDA version of k FOE(CUDA-k FOE)was proposed to segment medical images. CUDA-k FOE achieves fast segmentation when processing large image datasets. However, it cannot precisely handle the competition of edge points when update operations happen by multiple threads simultaneously, thus an iterative correction method to improve CUDA-k FOE was proposed. By analyzing all the pathways of marginal voxels affinity and their consequently caused results, a two iteration correction scheme is employed to achieve the accurate calculation. In these two iterations, the resulted marginal voxels from the first iteration are used as the correction input of the second iteration, therefore, the values of affinity are corrected in the second iteration. Experiments are conducted on three CT image sequences of liver vessels with small, medium, and large size. By choosing three different seed points, final results are not only comparable to the sequential implementation of fuzzy connected image segmentation algorithm on CPU, but achieve more precise calculation compared with CUDA-k FOE.国家自然科学基金(61001144;61102137;61301010;61327001