基于现金流量的财务风险预警体系探析

国内外研究表明,现金流量在财务困境企业与非财务困境企业之间有显著差异,现金流量具有财务预警能力。从现金流量的角度,在对现有的财务风险预警模型比较分析的基础上,研究建立基于现金流量的财务风险预警体系是非常必要的。     

When school meets the Other: intercultural policies in the Basque inclusive school

ABSTRACT

Gatti, Irazuzta and Martinez address the intercultural public policies implemented in the education system of the Autonomous Region of the Basque Country (Spain). Focusing on the education system allows them to reconstruct the historicity of identity-alterity production in a region in which language has been central for the establishment of ethnic frontiers. More specifically, they examine the implementation of these policies in three pre-school and primary educational institutions in a multicultural neighbourhood of the city of Bilbao. They look at Euskara—the Basque language—as a key element of the us-them distinction. The various education models regarding language and the teaching in/of Euskara or Spanish pave the way for the specialization and spatialization of the schools analysed. ‘Integration’ policies are implemented in ethnically marked schools only, based on a rhetoric of interculturality that assumes that any ‘racial or ethnic discrimination’ can be overcome through knowledge of the Other. Moreover, the assessment of public policies through ‘interculturality figures and best practice’ developed to address the so-called ‘immigration issue’ promotes a protectionist intervention on behalf of the assumed social vulnerabilities of immigrant schoolchildren and their families, which are read as ‘problematic characteristics’. The article argues that, as a result of the approach based on the social conditions of immigrant children and their families in the Basque Country, the race issue evaporates.     

Living and Teaching Across Cultures

As long as one lives within the confines of a single culture it is difficult to achieve cross-cultural awareness. Multiculturalism is often simply the tolerance of a dominant culture for minority cultures. Cross-cultural awareness is a state of mind in which one is alert to alternity , the existence of others possessing different and equally valid world views and ways of life. This can be acquired living within or alongside other cultures, when one's own and others' strangeness become readily apparent. Culture shock involves just such a realization. The challenge for the teacher of international relations is to convey the possibility of alternity to students in the classroom. After all, international relations is above all about the interaction between communities possessing separate identities and autonomous wills. The article discusses ways of cultivating cross-cultural awareness, comparing the difficulties of doing so in a society under siege—Israel—with the greater scope available in the cosmopolitan setting of an elite American university.     

Patriarchal unions = weaker unions? Industrial relations in the Asian garment industry

This paper explores how gender ideologies shape industrial relations in the Asian garment industry. Drawing on ethnographic research, it illustrates how widespread norm perceptions of acquiescent women and assertive men reinforce patriarchal, authoritarian unions. Even if privately critical, women may be reluctant to protest if they anticipate social disapproval. Such beliefs reinforce patriarchal unions, curbing women workers’ collective analysis, engagement, and activism. This weakens the collective power of labour to push for better working conditions. Tackling norm perceptions and building more inclusive unions may help strengthen the labour movement.     

Civil society knowledge networks: how international development institutions reshape the geography of knowledge

What role have the processes and institutions of international development played in creating and propagating ideas around the world? This paper demonstrates that networks of development-focused civil society institutions can form global epistemic bridges even where communication technology, global markets, infrastructure, or state services do not reach. Given the penetration of these ‘civil society knowledge networks’ throughout the world, it is crucial to understand how these networks form, and how they create and spread ideas, mediating between global discourses and local needs. This paper builds on a multi-sited case study of one such civil society knowledge network, which includes an international foundation, its partner non-governmental organisations (NGOs) in Kenya, and one village where these NGOs run a forest conservation project. The case study provides a closely textured analysis of the mechanisms of knowledge production and consumption in the network, including personality politics, language, technology, political connections and the power dynamics of knowledge flows. It demonstrates the ways remoteness and disconnection are overcome through the epistemic reach of institutional networks involved in development interventions.     

The deep marketisation of development in Bangladesh

This article introduces the concept of ‘deep marketisation’ as a relatively new, contemporary phase of neoliberal development policy in Bangladesh. By looking into the development strategy of the country’s energy sector, the article shows how an emphasis on marketisation through public-private partnerships (PPPs) and other strategies advances a market fundamentalist agenda to strengthen the private sector and establish a world market. By drawing on interviews with development practitioners from various development organisations in Bangladesh, the article further reveals how development conceptualisations are shaped by the strategy of deep marketisation, leading to the impoverishment of development by constraining its field of actions to measures based on the primacy of economic growth and private sector-led economic development, at the same time leading to a re-legitimisation of flawed neoliberal development policies that result in further inequality, poverty and environmental degradation.     

Global poverty and inequality: are the revised estimates open to an alternative interpretation?

The level of, and trends in, global inequality and global poverty are indicative assessments of who has benefited from economic growth. The revision of price data has led to a reassessment of those estimates. Through an extensive overview of the implications, we argue that the data can be read in different ways. Official estimates show global extreme poverty and global inequality are considerably lower than previously thought. We argue that these changes are much less significant than they at first appear, and we present a more nuanced alternative interpretation by exploring changes across the entire global distribution.     

The politics of HIV/AIDS in South Africa: government action and public response

A decade ago it seemed likely that African governments would be destabilised by the impact of the HIV/AIDS epidemic. This article tests some of the presumptions in such forecasting with an examination of the South African case. It begins with an assessment of the effects on the public health system of the South African government’s efforts to cope with the illness. Efforts to implement universal treatment of people who are HIV-positive appear to have strengthened government, while the costs have been affordable. The efforts have extended the embrace of the public health system and prompted the engagement of civil society in policy formation and implementation. Survey evidence suggests that the government has gained public approval and that its health service delivery has become more socially accountable. Civil protest to engender political reforms in the treatment of AIDS patients has enhanced the role of constitutional checks on executive authority.     

The Governance of Cross-Border Data Flows in Trade Agreements: Is the Cptpp Framework an Ideal Way Out?

The regulations of cross-border data flows is a growing challenge for the international community. International trade agreements, however, appear to be pioneering legal methods to cope, as they have grappled with this issue since the 1990s. The World Trade Organization (WTO) rules system offers a partial solution under the General Agreement on Trade in Services (GATS), which covers aspects related to cross-border data flows. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and the United States-Mexico-Canada Agreement (USMCA) have also been perceived to provide forward-looking resolutions. In this context, this article analyzes why a resolution to this issue may be illusory. While they regulate cross-border data flows in various ways, the structure and wording of exception articles of both the CPTPP and USMCA have the potential to pose significant challenges to the international legal system. The new system, attempting to weigh societal values and economic development, is imbalanced, often valuing free trade more than individual online privacy and cybersecurity. Furthermore, the inclusion of poison-pill clauses is, by nature, antithetical to cooperation. Thus, for the international community generally, and China in particular, cross-border data flows would best be regulated under the WTO-centered multilateral trade law system.     

The Culture of Interest: A Proposed Addition and Revision of the Three‐Culture Model

Negotiation and conflict resolution theorists have classified world cultures according to three types for the purpose of describing and predicting some of the ways in which individuals and groups within broad, geographically based cultural groups behave in conflict and negotiation‐related situations. These three broad categories, called “cultural syndromes,” have described these cultures according to the relative value they place on these three concerns: honor, face, and dignity. Based on our examination of the literature on the cultural dimensions of negotiation and conflict management, our own practice, and an analysis of literature and practice pertaining to the place and utility of the honor, face, interest, and dignity attributes within and between cultural groups , we propose a reformulation of this typology. Our reformulation would replace the broad “dignity” category with a new category that we call “interest,” which we believe better characterizes Northern European and North American cultures. We also argue that a cultural orientation toward dignity is universal and not geographically unique and is thus shared by all three cultures. This new formulation, we believe, more accurately characterizes the global range of orientations toward negotiation and conflict resolution and would, if adopted, help scholars and practitioners better understand culturally divergent conflict orientations and behaviors as well as the ramifications of such differences for negotiation and conflict resolution practice.