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Risk Factors for Geo-Helminthiasis in Children Aged 6 - 36 Months in a Rural Health District in Cameroon
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作者 Isabelle Mekone Nkwele Monono Naiza +6 位作者 Gervais Talla Kamga Hugues Nana Djeunga Jeannette Epée Ngoue Patricia Epée Eboumbou Suzanne Ngo Um Sap Evelyn Mah Mungeh Joseph Kamgno 《Open Journal of Pediatrics》 2024年第2期391-400,共10页
Introduction and Objectives: Soil-Transmitted-Helminthiasis (STH) is a public health problem in Cameroon. The control strategies currently in place, particularly chemoprevention, has shortcomings linked to the target ... Introduction and Objectives: Soil-Transmitted-Helminthiasis (STH) is a public health problem in Cameroon. The control strategies currently in place, particularly chemoprevention, has shortcomings linked to the target population, which are school-age children. The objective was to determine the prevalence and the risk factors associated with geo-helminthiasis in children aged 0 to 3 years in a rural health district. Method: From December 2020 to May 2021, a descriptive and analytical cross-sectional study of 376 children between 6 and 36 months was carried out in the Akonolinga health district. This was a cluster sampling in 4 health areas. Stool samples were collected and analysed using the mini-FLOTAC method. The results expressed as the number of eggs per gram of stool. A questionnaire on socio-demographic and lifestyle data was administered to the parents. The Chi-squared test was used to measure the association between geo-helminth infection and the data collected. A multivariate analysis using logistic regression was performed (p 0.05). Results: The prevalence of STH was 19.4% (Ascaris lumbricoides: 16% and Trichuris trichiura: 8%). Risk factors were: consumption of contaminated water (AOR = 1.93 [1.03 - 3.6];p = 0.040), early contact of the child with the ground (before age of 4 months) (AOR = 4.9 [2.1 - 11.37];p .001), habit of walking barefoot (AOR = 2.91 [1.1 - 7.97];p = 0.038), and living in a habitat with unpaved ground (AOR = 7.4 [1.55 - 35.7];p = 0.012). Conclusion: The prevalence of STHs in infants was high. Preventive chemotherapy should be extended to this age-group, and other measures intensified. 展开更多
关键词 Akonolinga Soil-Transmitted-Helminths Children Aged 0 - 3 Years risk Factors
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环境规制影响企业税收规避吗?--基于新《环保法》实施的准自然实验 被引量:1
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作者 刘志远 官小燕 《审计与经济研究》 CSSCI 北大核心 2024年第1期85-94,共10页
作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严... 作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严促使企业提高税收规避程度。机制检验表明,环境规制导致企业融资约束程度和经营风险增加。进一步分析发现,环境规制与税收规避的正相关关系主要存在于融资难度较高和经营压力较大的企业,新《环保法》实施情境下的企业避税行为提升了财务业绩和企业价值。研究结论提供了微观企业如何应对宏观环境规制的经验证据,为政府部门结合税收政策优化环境政策提供了参考。 展开更多
关键词 环境规制 税收规避 新《环保法》 融资约束 经营风险 财务业绩
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A Fundamental Study on Multi-agent Pedestrian Model Based on Risk Avoidance Behavior during Road Blockage and Evacuation Simulation of Regional Urban Disaster
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作者 Hideaki Takayanagi Tatsuto Kihara +5 位作者 Yosuke Kurita Kazuhide Kawaguchi Hidetoshi Kawaguchi Takaaki Furukawa Takuhi Ono Shogo Yamada 《Journal of Civil Engineering and Architecture》 2019年第4期219-237,共19页
Regional cities in Japan are at the risk of experiencing big fire accidents or earthquakes every day.However,neither the number nor the capacity of shelters has increased because local governments might not consider t... Regional cities in Japan are at the risk of experiencing big fire accidents or earthquakes every day.However,neither the number nor the capacity of shelters has increased because local governments might not consider them owing to budget shortfall.By contrast,wide-area evacuation simulations can easily provide an antagonizing image of regional urban disasters.After a disaster,the city collapses and the evacuation routes are closed;consequently,evacuees feel anxious and they cannot move as usual.This anxiety behavior has not been considered in previous related studies and simulations.In this study,a wide-area evacuation simulation is developed;this model can not only calculate the possibility of blocking escape routes when the city is broken but also provide safe and more realistic evacuation plans before a disaster occurs by incorporating into the simulation the risk avoidance behaviors of evacuees from road blockage,such as“the route re-seeking behavior”and“the shelter re-selecting behavior”. 展开更多
关键词 Wide-area EVACUATION simulation MULTI-AGENT model risk avoidANCE BEHAVIOR regional DISASTER prevention plan
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伦理型领导对矿工避责行为的影响研究--一个链式中介模型
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作者 王莉 景紫嫣 徐永辉 《中国安全生产科学技术》 CAS CSCD 北大核心 2024年第7期193-199,共7页
为研究伦理型领导对矿工避责行为的影响机制,构建多路径中介模型,探讨伦理型领导是如何通过影响矿工的状态责任感、组织认同、所处的制度环境及风险感知进而影响矿工避责行为的,并考量4个影响因素作为中介变量在伦理型领导与矿工避责行... 为研究伦理型领导对矿工避责行为的影响机制,构建多路径中介模型,探讨伦理型领导是如何通过影响矿工的状态责任感、组织认同、所处的制度环境及风险感知进而影响矿工避责行为的,并考量4个影响因素作为中介变量在伦理型领导与矿工避责行为之间的中介作用。然后通过向煤矿发放问卷,构建结构方程模型验证理论假设。研究结果表明:伦理型领导能增强矿工的状态责任感、组织认同感和对制度规则的履行程度,而矿工的状态责任感、组织认同感和对制度规则的履行程度与矿工避责行为呈现显著负相关;状态责任感、组织认同、制度规则、风险感知4个中介变量在伦理型领导和矿工避责行为间起显著中介效应。研究结果可为煤矿企业通过优化领导方式、降低矿工进行避责行为可能性提供理论参考。 展开更多
关键词 伦理型领导 状态责任感 组织认同 制度规则 风险感知 避责行为
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United States Healthcare Data Breaches: Insights for NIST SP 800-66 Revision 2 from a Review of the NIST SP 800-66 Revision 1
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作者 Mohammed Mohammed Raoof 《Journal of Information Security》 2024年第2期232-244,共13页
Healthcare security and privacy breaches are occurring in the United States (US), and increased substantially during the pandemic. This paper reviews the National Institute of Standards and Technology (NIST) publicati... Healthcare security and privacy breaches are occurring in the United States (US), and increased substantially during the pandemic. This paper reviews the National Institute of Standards and Technology (NIST) publication base as an effective solution. The NIST Special Publication 800-66 Revision 1 was an essential standard in US healthcare, which was withdrawn in February 2024 and superseded by SP 800-66 Revision 2. This review investigates the academic papers concerning the application of the NIST SP 800-66 Revision 1 standard in the US healthcare literature. A systematic review method was used in this study to determine current knowledge gaps of the SP 800-66 Revision 1. Some limitations were employed in the search to enforce validity. A total of eleven articles were found eligible for the study. Consequently, this study suggests the necessity for additional academic papers pertaining to SP 800-66 Revision 2 in the US healthcare literature. In turn, it will enhance awareness of safeguarding electronic protected health information (ePHI), help to mitigate potential future risks, and eventually reduce breaches. 展开更多
关键词 SP 800-66 Revision 1 SP 800-66 Revision 2 HIPAA Compliance Security Breaches risk Management Framework (RMF) Internet of Things (IoT) Artificial Intelligence (AI)
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Activity of the Fungicide JS399-19 Against Fusarium Head Blight of Wheat and the Risk of Resistance 被引量:7
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作者 CHEN Yu WANG Wen-xiang +3 位作者 ZHANG Ai-fang GU Chun-yan ZHOU Ming-guo GAO Tong-chun 《Agricultural Sciences in China》 CAS CSCD 2011年第12期1906-1913,共8页
This report reviews the characteristics of JS399-19, a novel cyanoacrylate fungicide. JS399-19 strongly inhibits the mycelial growth of the fungal plant pathogens of the genus Fusarium and exhibits great potential in ... This report reviews the characteristics of JS399-19, a novel cyanoacrylate fungicide. JS399-19 strongly inhibits the mycelial growth of the fungal plant pathogens of the genus Fusarium and exhibits great potential in controlling Fusarium head blight (FHB) on wheat and other cereals. The mode of action of JS399-19 is evidently different from that of benzimidazole (for example, carbendazim) and other sort of fungicides, making it a possible replacement for carbendazim in China to manage carbendazim-resistant subpopulations of Fusarium graminearum and F. asiaticum. JS399-t9 has excellent protective and curative activity against these pathogens. Incorrect use of this fungicide, however, is likely to select for resistance. Among JS399-19-resistant mutants of F. asiaticum induced in the laboratory, the resistant level of mutants was high and the phenotype of resistance against JS399-19 was conferred by a major gene by genetic analysis. The fitness of laboratory-induced JS399-19-resistant mutants of F. asiaticum was nearly equal to that of their parents. JS399-19 lacks cross resistance with other sort fungicides. To control FHB with JS399-19 and to delay the development of the fungicide-resistance, farmers should use tank mixtures containing JS399-19 and carbendazim, metconazole, tebuconazole, or prothioconazole. 展开更多
关键词 fungicide JS399-19 cyanoacrylate fungicide Fusarium head blight ACTIVITY resistance risk
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Risk Assessment M ode of Sale-Leaseback——Based on Fuzzy Analytic Hierarchy Process 被引量:1
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作者 陈俊宇 李智 张佳煌 《Journal of Donghua University(English Edition)》 EI CAS 2013年第4期343-348,共6页
Sale-leaseback is paid special focus on for its great application in China in recent years.By giving a detailed analysis,an analysis of the features of sale-leaseback and a study of the risks of it are given in this p... Sale-leaseback is paid special focus on for its great application in China in recent years.By giving a detailed analysis,an analysis of the features of sale-leaseback and a study of the risks of it are given in this paper.Then a quantitative analysis of commercial real estate sale-leaseback is carried out.The scientific theoretical analysis is provided in this paper for risk assessment in commercial real estate sale-leaseback mode in China.An effective approach is put forward for sale-leaseback project evaluation and prevention of risk.A useful means is given to supervise commerciai real estate sale-leaseback mode for relevant departments and a certain contribution is made to a further sound development of commercial real estate sale-leaseback mode. 展开更多
关键词 sale-leaseback fuzzy analytic hierarchy process(FAHP) risk assessment modeCLC number:F830.9Document code:AArticle ID:1672-5220(2013)04-0343-06
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Research on Risk Analysis and Avoidance of Private Financing
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作者 Yayun Li 《International Journal of Technology Management》 2014年第12期116-117,共2页
Private financing is a supplementary of financial services and capital market allocation of resources, and it is also an important financing channel for SMEs and an important factor which has great impact on economic ... Private financing is a supplementary of financial services and capital market allocation of resources, and it is also an important financing channel for SMEs and an important factor which has great impact on economic and financial operations. However, with the growing scale of private financing, there are large potential risks which affect the normal operation of private financing, and even affect the long-term development of financial markets. This paper analyzes the current situation of private financing and risks existing in current private financing, and propose some ways to avoid the risk of private financing, to provide a theoretical basis for future research on private financing risks. 展开更多
关键词 risk Private Financing avoidANCE
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BAX G(-248)A Gene Polymorphism and Its Association with Risk of Non-Small Cell Lung Cancer—A Case Control Study
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作者 Jamsheed Javid Rashid Mir +2 位作者 Pramod Kumar Julka Prakash Chandra Ray Alpana Saxena 《Open Journal of Apoptosis》 2015年第2期47-58,共12页
Pro-apoptotic Bcl-2 protein BAX is an important member of mitochondrial dependent apoptosis regulation and ultimately plays a pivotal role in malignancies. A promoter G(-248)A polymorphism in the TP53 binding region o... Pro-apoptotic Bcl-2 protein BAX is an important member of mitochondrial dependent apoptosis regulation and ultimately plays a pivotal role in malignancies. A promoter G(-248)A polymorphism in the TP53 binding region of BAX results in differential binding capacity of TP53 protein there by regulating its expression, which has been found to be associated with different clinical outcomes in various malignancies. Presently we aimed to analyze the possible impact of the BAX G(-248)A polymorphism on the risk and other clinical features of non-small cell lung cancer in Indian population. The BAX promoter polymorphism was analyzed in blood samples of 320 subjects with 1:1 case/control ratio by primer-introduced restriction analysis PCR and survival curves were plotted using Kaplan-Meier analysis. It was observed that more than 3-fold increased risk of developing non-small cell lung cancer was associated with homozygous AA genotype of BAX G(-248)A promoter polymorphism in Indian population, with more predominant in smokers with pack-year > 45 (heavy) and using cigarette or huka as their smoking source than homozygous GG genotype. Significant associations was observed between TNM stage (p = 0.037) and histological type (0.02), of non-small cell lung cancer patients with the polymorphism. Patients homozygous for A allele exhibited a significant poor overall survival compared with patients displaying GA + AA or GA or GG genotype [median survival 6.0 vs 9.0, 11.0, and 30.0 months, respectively (p < 0.0001)]. Adenocarcinoma and advanced stage patients with AA genotype showed lower median survival time than squamous cell carcinoma and early stage non-small cell lung cancer patients (median 3.0 and 5.0 vs 8.0 and 9.0 months, respectively). We conclude that the genetic polymorphism G(-248)A in the TP53 binding promoter region of pro-apoptotic genes BAX may contribute to the risk of developing non-small cell lung cancer in Indian population and also may be an important factor for adverse clinical outcome for patients with non-small cell lung cancer. 展开更多
关键词 BAX G(-248)A POLYMORPHISM PIRA-PCR NSCLC risk
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Impact of Risk Perception about COVID-19 on the Coping Behavior of the Elderly:Mediating Role of Self-Efficacy
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作者 Lin Cai Zhi-Han Mei +4 位作者 Tian-Liang Fan Qing-Jun Li Yu Yao Hui-Xia Yan Deng-Hui Lu 《Psychosomatic Medicine Research》 2021年第2期61-68,共8页
Objective:This study aimed to explore the mediating role of self-efficacy on the relationship between risk perception and the coping behavior of the elderly during the coronavirus disease 2019(COVID-19)pandemic.Method... Objective:This study aimed to explore the mediating role of self-efficacy on the relationship between risk perception and the coping behavior of the elderly during the coronavirus disease 2019(COVID-19)pandemic.Methods:The study employed the convenience sampling method to select a total of 550 elderly from Chongqing,Chengdu and Luohe in China.A questionnaire composed of the perception scale,self-efficacy scale,and coping behavior scale was used to collect data.Results:Risk perception exerted a significantly direct effect on positive coping behavior and avoidant coping behavior.Moreover,it positively predicted the components of self-efficacy.In turn,self-efficacy positively predicted the components of positive coping behavior,which confirm that it plays a partial mediating role in the relationship between risk perception and positive coping behavior.Moreover,self-efficacy negatively predicted the components of avoidant coping behavior,which confirms that it also plays a partial mediating role in the relationship between risk perception and avoidant coping behavior.Conclusion:A simple mediation model revealed that self-efficacy partially mediated the direct and indirect effects of risk perception on coping behavior.Based on the results,the study recommended several countermeasures and suggestions for enhancing the positive coping behavior of the elderly during the COVID-19 pandemic. 展开更多
关键词 COVID-19 Mental health risk perception SELF-EFFICACY Positive coping behavior avoidant coping behavior PSYCHOPATHOLOGY ELDERLY
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碳中和目标下全球清洁能源消纳的风险识别与规避路径研究 被引量:1
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作者 廖茂林 肖建宇 +1 位作者 杨姝影 张智勇 《企业经济》 北大核心 2024年第5期99-109,共11页
加快向清洁能源转型是二十一世纪的全球目标,在碳中和目标约束下,清洁能源消纳的机遇与挑战并存。本文聚焦不同类别的清洁能源消纳风险,对此进行识别并讨论其风险规避路径。通过深入分析极端天气风险、资源分布的均衡性、消纳技术的特... 加快向清洁能源转型是二十一世纪的全球目标,在碳中和目标约束下,清洁能源消纳的机遇与挑战并存。本文聚焦不同类别的清洁能源消纳风险,对此进行识别并讨论其风险规避路径。通过深入分析极端天气风险、资源分布的均衡性、消纳技术的特点与应用、政策不确定性、市场及投资环境等情况,发现清洁能源消纳面临多维度、强交叉性风险。鉴于此,提出一套针对性的综合策略,从而促进清洁能源的稳健发展并加速其全球化消纳,包括强化国际合作、选择消纳技术演进路径、加强跨区域政策及监管,构建灵活高效的能源市场等。通过这些策略,旨在为实现清洁能源的广泛应用与可持续消纳提供实用路径,进而支持全球碳中和目标的达成。 展开更多
关键词 清洁能源消纳 风险识别 风险规避路径 全球合作方案
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经营投资责任追究与国有企业投融资期限错配改善 被引量:1
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作者 袁春生 白玮东 《华东经济管理》 CSSCI 北大核心 2024年第2期118-128,共11页
经营投资责任追究作为国有企业改革的重要举措,对投融资决策行为有着重要影响。文章选取2011—2021年我国沪深A股上市企业为样本,实证检验了经营投资责任追究对国有企业投融资期限错配的影响。结果表明,经营投资责任追究能够显著改善国... 经营投资责任追究作为国有企业改革的重要举措,对投融资决策行为有着重要影响。文章选取2011—2021年我国沪深A股上市企业为样本,实证检验了经营投资责任追究对国有企业投融资期限错配的影响。结果表明,经营投资责任追究能够显著改善国有企业投融资期限错配;机制检验显示,经营投资责任追究通过提高投资决策质量和强化管理层风险规避意识,改善国有企业投融资期限错配;异质性分析发现,在管理层过度自信程度较高、股权激励水平较低和内源融资能力较差时,经营投资责任追究改善国有企业投融资期限错配的作用更明显。研究结果有助于规范和约束管理层非理性决策行为,推动国有企业做强做优做大,对加快建设世界一流企业具有重要借鉴意义。 展开更多
关键词 经营投资责任追究 投融资期限错配 投资决策质量 管理层风险规避意识
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周车轨迹预测不确定性智能车避撞策略研究
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作者 陈龙 王歆叶 +3 位作者 熊晓夏 蔡英凤 刘擎超 王海 《重庆理工大学学报(自然科学)》 CAS 北大核心 2024年第10期1-12,共12页
提出了一种基于周车轨迹预测不确定性的智能汽车避撞策略研究方法。轨迹预测模块,将基于物理的轨迹预测模型和数据驱动模型相结合构建物理引导的轨迹预测模型(PG-LSTM),模型输出关于周车预测轨迹的二维高斯分布参数,以表征驾驶员行为的... 提出了一种基于周车轨迹预测不确定性的智能汽车避撞策略研究方法。轨迹预测模块,将基于物理的轨迹预测模型和数据驱动模型相结合构建物理引导的轨迹预测模型(PG-LSTM),模型输出关于周车预测轨迹的二维高斯分布参数,以表征驾驶员行为的不确定性;风险评估及避撞策略模块,结合轨迹预测模型的输出结果,提出一个新的风险度量--预测驾驶风险PDR和预测相对驾驶风险指数PRDRI作为评估未来风险的参考指标,建立紧急工况下避撞决策机制。通过Carsim搭建复杂紧急工况场景进行仿真实验。仿真结果表明:所提出的驾驶风险评估模型可以准确地辨识复杂行车场景未来驾驶风险,同时基于驾驶风险所提出的避撞决策机制能够提升智能汽车的避撞安全性。 展开更多
关键词 智能汽车 驾驶风险 轨迹预测 避撞策略
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山区公路交叉口驾驶避险决策行为特性分析
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作者 秦雅琴 包丽馨 +2 位作者 陈亮 勾钰 王锦锐 《安全与环境学报》 CAS CSCD 北大核心 2024年第6期2295-2304,共10页
为研究驾驶特征指标与驾驶避险行为决策的关联规则以提升驾驶安全,将驾驶避险决策行为划分为纵向“停车避险”和横向“转向避险”,并运用驾驶模拟系统构建12种山区公路交叉口交通冲突虚拟场景,招募38名驾驶人进行试验,采集车辆特征和驾... 为研究驾驶特征指标与驾驶避险行为决策的关联规则以提升驾驶安全,将驾驶避险决策行为划分为纵向“停车避险”和横向“转向避险”,并运用驾驶模拟系统构建12种山区公路交叉口交通冲突虚拟场景,招募38名驾驶人进行试验,采集车辆特征和驾驶人扫视、眨眼、注视等眼动特征数据。基于随机森林构建驾驶避险决策行为模型,然后引入沙普利加和解释(SHapley Additive exPlanation, SHAP)框架进一步分析车辆、眼动特征与驾驶避险行为之间的非线性关系。结果表明:模型对纵、横向避险行为预测的准确率分别为84.77%、94.70%;纵向速度标准差、扫视持续时间标准差、轨迹偏差标准差、侧向速度标准差与驾驶避险决策行为存在明显关联,如纵向速度标准差过大(约大于10 km/h),纵向“停车避险”可能性明显增加。 展开更多
关键词 安全工程 驾驶避险 决策行为 驾驶模拟 分类预测 沙普利加和解释(SHAP)
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Viruses and autism: A Bi-mutual cause and effect
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作者 Mohammed Al-Beltagi Nermin Kamal Saeed +3 位作者 Reem Elbeltagi Adel Salah Bediwy Syed A Saboor Aftab Rawan Alhawamdeh 《World Journal of Virology》 2023年第3期172-192,共21页
Autism spectrum disorder(ASD)is a group of heterogeneous,multi-factorial,neurodevelopmental disorders resulting from genetic and environmental factors interplay.Infection is a significant trigger of autism,especially ... Autism spectrum disorder(ASD)is a group of heterogeneous,multi-factorial,neurodevelopmental disorders resulting from genetic and environmental factors interplay.Infection is a significant trigger of autism,especially during the critical developmental period.There is a strong interplay between the viral infection as a trigger and a result of ASD.We aim to highlight the mutual relationship between autism and viruses.We performed a thorough literature review and included 158 research in this review.Most of the literature agreed on the possible effects of the viral infection during the critical period of development on the risk of developing autism,especially for specific viral infections such as Rubella,Cytomegalovirus,Herpes Simplex virus,Varicella Zoster Virus,Influenza virus,Zika virus,and severe acute respiratory syndrome coronavirus 2.Viral infection directly infects the brain,triggers immune activation,induces epigenetic changes,and raises the risks of having a child with autism.At the same time,there is some evidence of increased risk of infection,including viral infections in children with autism,due to lots of factors.There is an increased risk of developing autism with a specific viral infection during the early developmental period and an increased risk of viral infections in children with autism.In addition,children with autism are at increased risk of infection,including viruses.Every effort should be made to prevent maternal and early-life infections and reduce the risk of autism.Immune modulation of children with autism should be considered to reduce the risk of infection. 展开更多
关键词 AUTISM Children Rubella Cytomegalovirus Herpes simplex virus Influenza virus Zika virus SARS-CoV-2 COVID-19 Viral infection Core Tip:There is a mutual relationship between viral infections and autism.There is an increased risk of developing autism when contracting a viral infection during pregnancy or early postnatal life during the critical period of brain development.At the same time children with autism have many co-morbidities that expose them to more risk of contracting infections including viruses.Therefore every effort should be made to prevent infections especially during this critical period of neurodevelopment.Parents should also be educated about the importance of vaccination and immune modulation in children with autism to avoid further infections.
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某大型三甲医院编制外人员用工特点和风险规避研究
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作者 颉泽华 《中国医院》 北大核心 2024年第10期83-86,共4页
随着医疗体制改革的深入推进,三甲医院逐渐重视编制外人员的引入,一定程度上满足医院的用人需求。三甲医院既要调动编制外人员的工作积极性,又要规避用工风险,最大程度上发挥编制外人员在医院诊疗中的作用。笔者以北京某三甲医院为例,... 随着医疗体制改革的深入推进,三甲医院逐渐重视编制外人员的引入,一定程度上满足医院的用人需求。三甲医院既要调动编制外人员的工作积极性,又要规避用工风险,最大程度上发挥编制外人员在医院诊疗中的作用。笔者以北京某三甲医院为例,介绍了案例医院编制外人员现状,总结了编制外人员用工特点,并从政府、医院、社会三方面探究案例医院编制外人员用工风险规避措施。 展开更多
关键词 三甲医院 编制外人员 用工特点 风险规避
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企业税收规避影响审计师决策吗?
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作者 王奇杰 俞畅 《湖南财政经济学院学报》 2024年第5期49-62,共14页
基于税收规避的企业价值观与代理观,以2010-2021年A股上市公司为研究样本,实证考察企业税收规避对审计师决策的影响。研究发现,企业税收规避与审计师决策是一种非线性关系,税收规避与审计定价、税收规避与审计意见之间都呈U型关系。此外... 基于税收规避的企业价值观与代理观,以2010-2021年A股上市公司为研究样本,实证考察企业税收规避对审计师决策的影响。研究发现,企业税收规避与审计师决策是一种非线性关系,税收规避与审计定价、税收规避与审计意见之间都呈U型关系。此外,内部控制对税收规避与审计定价的U型曲线具有显著的调节作用,内部控制质量的提高使得U型曲线的形态更加陡峭且拐点发生右移,延迟了审计定价决策拐点;外部制度环境的改善使得税收规避与审计定价之间、税收规避与审计意见之间的U型曲线形态更加陡峭且拐点发生左移,审计师决策拐点提前。研究结论为审计师科学决策、规避风险提供了理论支持,也为企业树立正确的税收规避观念提供了有益的启示。 展开更多
关键词 税收规避 审计风险 审计师决策 审计定价 审计意见
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考虑风险规避的绿色供应链融资决策
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作者 杨浩雄 穆宇航 马昂 《产经评论》 CSSCI 北大核心 2024年第3期21-35,共15页
针对绿色供应链下小微制造企业融资难等问题,构建由单个制造商和零售商组成的二级绿色供应链博弈模型。在制造商不考虑融资进行绿色生产的基础上,引入银行融资、零售商融资和风险规避行为,分析当供不应求或需求突然增加而产能不足时,零... 针对绿色供应链下小微制造企业融资难等问题,构建由单个制造商和零售商组成的二级绿色供应链博弈模型。在制造商不考虑融资进行绿色生产的基础上,引入银行融资、零售商融资和风险规避行为,分析当供不应求或需求突然增加而产能不足时,零售商是否为制造商提供融资以扩大产量的问题,给出不同融资策略下制造商和零售商的最优决策。结果显示:在绿色供应链中,增加产品绿色度可以提高制造商和零售商的利润。对于制造商来说,采用任何融资方式都能够缓解资金压力,但当零售商风险规避程度较小时,应选择向零售商融资;当零售商风险规避程度较大时,应选择向银行融资。当零售商为上游制造商提供融资时,双方的利润水平都可以得到有效提升。因此,零售商可以设定合理的融资利率,为制造商提供金融帮助,并多方位评估制造商的生产经营能力,选择合适的方式规避制造商产量不足所带来的风险,降低自身损失。同时,鼓励制造商进行绿色技术创新、生产绿色度更高的产品,从而提高市场竞争力。 展开更多
关键词 绿色供应链 风险规避行为 资金约束制造商 零售商提供融资 产品绿色度
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山区河流典型桥梁船撞概率分析模型比较
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作者 邱珍锋 李雨昂 +2 位作者 唐盛林 雷蕊忆 马爱娟 《水道港口》 2024年第1期75-81,共7页
船撞桥概率是多学科交叉融合、多因素影响的复杂研究,目前山区河流中梁桥和拱桥在计算船撞桥概率选取规范模型时不太相同。现有船撞桥概率模型及适用条件有所不同,采用美国AASHTO规范模型、LARSEN模型以及三概率参数积分模型,开展船舶... 船撞桥概率是多学科交叉融合、多因素影响的复杂研究,目前山区河流中梁桥和拱桥在计算船撞桥概率选取规范模型时不太相同。现有船撞桥概率模型及适用条件有所不同,采用美国AASHTO规范模型、LARSEN模型以及三概率参数积分模型,开展船舶对山区河流典型桥梁撞击概率及规律分析。通过分析连续钢构梁桥、上承式拱桥两种桥型的桥在最高、最低通航水位下涉水桥墩的年撞击概率,分析水位变化对年撞击概率的影响规律,得到山区河流梁桥和拱桥的模型适用性。结果表明,三种规范模型下的年撞击概率皆随着通航量的增加而不断增加,AASHTO模型与三概率参数模型,对于梁桥的概率计算结果变化趋势大致相似;对于拱桥,三概率参数积分模型对拱桥撞击横向、纵向位置的变化较为敏感,更适用于山区水位变化较大的拱桥。成果可为不同桥型在船撞概率模型选取提供参考。 展开更多
关键词 船撞桥 桥梁防撞 风险概率 船撞模型
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基于多智能体模型的城市洪涝灾害动态风险评估 被引量:2
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作者 卢兴超 徐宗学 +1 位作者 李永坤 胡小红 《水资源保护》 EI CAS CSCD 北大核心 2024年第4期36-47,共12页
围绕城市洪涝灾害过程中对人口动态风险评估的需求,在城市水文水动力模型基础上,提出了基于多智能体模型的城市洪涝灾害动态风险评估方法,分别设置孕灾环境智能体、致灾因子智能体、承灾体智能体的运行规则,并给出多智能体之间的通信机... 围绕城市洪涝灾害过程中对人口动态风险评估的需求,在城市水文水动力模型基础上,提出了基于多智能体模型的城市洪涝灾害动态风险评估方法,分别设置孕灾环境智能体、致灾因子智能体、承灾体智能体的运行规则,并给出多智能体之间的通信机制,以实现城市洪涝灾害过程人口动态风险定量评估。以北京市海淀区清河流域某典型排水分区为例,利用SWMM和LISFLOOD-FP模型,模拟50年一遇设计降雨情景下的洪涝灾害过程,并基于NetLogo模型构建城市洪涝灾害承灾体动态风险评估模型对研究区中的人口动态风险进行了评估。结果表明:50年一遇设计降雨情景下,研究区洪涝风险面积从降雨历时T=4 h的0.608 km^(2)增加到T=30h的2.202 km^(2);常规模拟情景下,研究区低风险人口数持续下降、高风险人口数持续上升,最终低风险人口数稳定占比为75.75%,高风险人口数稳定占比为22.85%;在设置救援避险策略后,研究区低风险人口数先下降后升高,在T=4.5 h时,最低人口数占比为92.30%,而高风险人口数先升高后降低,最高人口数占比为7.07%,最终低风险人口数稳定占比为100%。 展开更多
关键词 多智能体模型 城市洪涝灾害 人口动态风险 避险策略 水文水动力模型
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