基于蚁群算法的多重交通网络运输调度问题研究

在多重交通网络下求解运输调度优化问题具有十分重要的经济意义和社会意义。蚁群算法在许多相当困难的优化问题的求解中体现出极强的寻优能力和较好的性质。本文提出了一种利用蚁群算法来求解多重交通网络环境下运输调度问题的新方法，并用MATLAB语言编程进行算法的实现和仿真。结果表明，蚁群算法在求解多重交通网络下的运输调度问题是可行的。     

物流运输流程的优化

运输配送在企业物流运作过程中处于核心的地位,它不仅是企业物流中心明确分工、专业分工的细化体现,而且对企业流通现代化的实现起着巨大的推动作用,然而在运输配送流程仍然存在很多问题。为了解决这些问题,本文从多个方面入手,提出相应的问题解决措施,优化物流在运输配送流程,从而提高物流运输配送的效率。     

用表上作业法求解简单物流运输问题

物流管理的本质要求就是求实效，即以最少的消耗，实现最优的服务，达到最佳的经济效益。搞好物流管理，可以通过合理的运输方案，使中间装卸搬运、储存费用降低、损失减少，住其他条件不变的情况下，降低物流成本就意味着扩大了企业的利润空间，提高了利润水平，所以一个合理的运输方案有着蕾要的意义。     

运输合理化有效措施的几点思考

随着以互联网为核心的信息技术为基础的电子商务在我国的发展不断深入,对我国物流行业也提出了前所未有的挑战。在线网络交易的零距离与传统物流的相对滞后,仍然是电子商务发展的主要瓶颈问题。运输作为物流的中心环之一,实现了物资在生产地和消费地之间的时间和空间的位移,实现了其使用价值。由于运输的运费在全部物流费用中占很大的比重,而且运输里程大,时间长,运量大,消耗大,所以节约的潜力也就越大,因此,运输是第三利润源的主要源泉。     

基于GPS/GIS/GPRS的智能物流移动办公模型的应用研究

目前国内第三方物流普遍存在着信息化低,大部分业务都是手工操作,监控少等问题。本文通过对智能物流移动办公包括车载终端、服务器端、一线物流操作端、后台监控端等环节进行分析,解决了一线物流操作端、运输管理调度人员使用智能终端、监控车辆运行轨迹、运输调度派单、记录车辆现场等情况有很大帮助。     

基于GPS/GIS/GPRS的智能物流移动办公模型的应用研究

目前国内第三方物流普遍存在着信息化低,大部分业务都是手工操作,监控少等问题。本文通过对智能物流移动办公包括车载终端、服务器端、一线物流操作端、后台监控端等环节进行分析,解决了一线物流操作端、运输管理调度人员使用智能终端、监控车辆运行轨迹、运输调度派单、记录车辆现场等情况有很大帮助。     

湖北汽车运输总公司

湖北汽车运输总公司是全省唯一具有国家一级道路货运经营资质企业，通过了ISO9001：2000质量认证，是全国物流站场联盟和中国交通企业协会物流专业委员会副理事长单位，名列“中国道路运输资质企业百强”第19位，     

成品油物流管理现状与对策研究

文章分析了当前国内成品油销售企业物流运作管理过程中存在的问题,从规划布局优化、运输管理优化、整合配送体系、加强信息化建设和物流人才培养等方面提出了成品油销售企业解决物流运行过程中存在瓶颈和问题的对策,为成品油销售企业物流挖潜创效提供了一定的借鉴意义。     

探索跨境电子商务物流创新模式

随着社会市场经济水平的日益提高,电子商务的出现促进了市场商品需求的不断增加,其服务范围相对较广,其中涉及到跨境电子商务物流问题。跨境电子商务物流主要以国际运输专线为主要模式,对于目前如何有效的提高跨境物流与电子商务之间的联系,并创新跨境电子商务物流发展新形式,已经成为相关人员思考的问题。本文对传统模式下的电子商务物流存在的问题进行分析,针对具体问题提出新形式下的跨境电子商务物流创新模式。     

加强我国绿色运输发展的必要性及对策研究

运输是物流的两大核心功能之一,对国民经济起着重要作用。改革开放三十多年,传统运输模式的缺点已经日趋明显,发展新型运输模式,适应国家"低碳"发展的战略,已经成为物流运输业急需解决的首要问题。在这种大环境下,发展绿色运输是最好的模式之一。本文通过分析目前我国运输业的现状,结合我国实际国情,对发展绿色运输策略进行分析探讨。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing ...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...