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摘要： 截至5月底,中国平安、中国人寿、中国太保、新华保险和中国人保发布了2023年一季报. 点评 2023年上市险企向新会计准则切换,净利润表现亮眼,其中国寿、平安、太保、人保、新华的净利润分别达到1096亿元、2538亿元、944亿元、1378亿元、290亿元,同比增长18.4％、30.8％、19.4％、8.0％和17.4％.与原准则相比,资产端主要变化包括两方面:一是金融资产分类由"四分类"改为"三分类",分别是以摊余成本计量的金融资产(AC)、以公允价值计量且其变动计入其他综合收益的金融资产(FVOCI)、以公允价值计量且其变动计入当期损益的金融资产(FVTPL).一季报显示,上市险企FVTPL和FVOCI资产占比大幅提升.

摘要： 1～4月,全国规模以上工业企业实现利润总额20328.8亿元,同比下降20.6％. 1～4 月,规模以上工业企业中,国有控股企业实现利润总额7 579.8 亿元,同比下降17.9％;股份制企业实现利润总额14 962.4 亿元,同比下降22.0％;外商及港澳台商投资企业实现利润总额4 679.9 亿元,同比下降16.2％;私营企业实现利润总额5 240.3 亿元,同比下降22.5％.

关键词： 林权   抵押贷款   交易费用   不确定性   机会行为主义  

摘要： 林权抵押贷款经早期发展后陷入了停滞发展状态,在其发展过程中存在着较难解决的交易成本问题.运用威廉姆森交易费用理论,分析林权抵押贷款出现困境的原因,并对福建"福林贷"案例进行深入分析,发现外部环境优化、提高交易频率、约束机会主义行为等措施是降低林权抵押贷款交易费用的有效路径.以降低林权抵押贷款的交易费用为目标,提出应通过降低开展林权抵押贷款环境不确定性、减少机会主义行为以及优化抵押品内在属性等来切实推动林权抵押贷款发展的建议.

摘要： 西北农林科技大学韦革宏教授团队在环境科学与生态学领域国际权威期刊Environmental Science &Technology在线发表题为"Pristine and Sulfidized Zinc Oxide Nanoparticles Promote the Release and Decomposi-tion of Organic Carbon in the Legume Rhizosphere"的研究论文,探讨了ZnO NPs与其老化产物在苜蓿根际促进有机碳释放和分解的效应与机制.研究成果为理解土壤-植物体系中ZnO NPs对农田生态系统功能的影响提供了新的视角.

摘要： This thesis investigates short-term momentum anomaly in Finnish stock markets during 2010-2019. Momentum anomaly has been persistent on the financial markets and finan-cial market literature since it was first founded. Momentum effect is stock prices' tenden-cy to follow pattern where previous winners tend to win in future and previous loser tend to lose in future. From which has been generated strategy where investor takes long posi-tion in prior winners and short position in prior loser stocks. Momentum anomaly is generally examined in 3 to 12-month periods. To broaden the momentum anomaly related literature this thesis examines the anomaly in 1-month peri-od in Finnish stock markets. The findings of this study show that stock's age in the stock exchange has positive relation-ship to future's stock price. All other regression results we not statistically significant and did not indicate that short-term momentum anomaly exists in the Finnish stock markets. The short-term momentum effect can still exist in the Finnish stock markets in certain industries. The effect may be vanished due to normal volatility inside the sample. The topic of this thesis is extremely interesting and with different kind of approach and data categorization the effect can possibly be found.

摘要： 个案急呈 申请人张某于2020年与单位签订了 3年的劳动合同.2021年5月生育后,张某找到单位报销生育费用,单位说由于没有参加生育保险,不能去社保报销.张某随即提出由单位报销其生育费用,遭到单位拒绝.于是,张某向当地劳动人事争议仲裁委员会申请仲裁,请求裁决单位承担其生育费用.