大豆多肽研究概况

大豆肽是大豆蛋白水解后,由3～6个氨基酸残基组成的低肽混合物,分子量在1000Dalton左右。由于它具有很多优良的理化特性和生理活性,因此有很多领域得到了广泛的应用。本文简要综述了这方面的研究进展。     

企业治理之合约安排视角研究

本文基于合约安排的视角对企业治理进行了研究．主要通过激励合约设计．分析代理人剩余分享系数、努力变量、激励变量、努力成本和激励成本等变量之间的相互关系及其经济意义，从而得出了一些主要的基本结论：第一，委托人设计的激励合约具有一定的状态依存性。第二，委托人的监管效率是合约设计的重要因素，且监管本身具有概率性。第三，委托人要关注边际业绩分享系数的作用，进而必须关注“剩余标的”本身的选择。第四，一旦委托人也对产出做出自己的贡献，代理人的风险中立性就不能保证带来最优的结果。第五，委托人“先行一步”的优势是激励合约效率最大化的重要因素。     

Earnings Components,Accounting Bias and Equity Valuation

In this paper we address three issues in accounting-based equity valuation: (i) How are valuation parameters related to earnings persistence and accounting conservatism when earnings components aggregate, or “add up”, in valuation? (ii) What does aggregation of earnings components in valuation imply for abnormal earnings dynamics? and (iii) When is an earnings component “irrelevant” and “core”?earnings the relevant construct for valuation? Assuming linear valuation, no-arbitrage, dividend irrelevance and clean surplus accounting, we show that when earnings components aggregate, valuation expressions and abnormal earnings dynamics are generalizations of the Ohlson (1995) model, incorporating simple adjustments for accounting conservatism. When “core” earnings are the relevant earnings construct, valuation expressions closely resemble the aggregation case, but core (abnormal) earnings replaces clean surplus (abnormal) earnings. We demonstrate that an earnings component can be irrelevant in valuation even when it is predictable.     

A case study of condition based maintenance modelling based upon the oil analysis data of marine diesel engines using stochastic filtering

This paper presents a case study of condition based maintenance modelling based on measured metal concentrations observed in oil samples of a fleet of marine diesel engines. The decision model for optimising the replacement time of the diesel engines conditional on observed measurements is derived and applied to the case discussed. We described the datasets, which were cleaned and re-organised according to the need of the research. The residual time distribution required in the decision model was formulated using a technique called stochastic filtering. Procedures for model parameter estimation are constructed and discussed in detail. The residual life model presented has been fitted to the case data, and the modelling outputs are discussed.     

重庆三峡库区生态经济区县域经济发展水平差异分析

县域经济在国民经济中处于基础性地位,对区域经济的发展有着至关重要的影响。根据重庆三峡库区生态经济区2009年的相关统计数据,采用主成分分析建立县域经济发展水平测度模型和指标体系,并运用统计学软件SPSS15.0,对重庆三峡库区生态经济区县域经济发展水平差异进行评价,以期为重庆三峡库区生态经济区的发展提供科学参考。     

建设用地集约节约利用的主成分分析——以广东省为例

本文探讨了主城分分析法在建设用地集约节约利用方面的应用。以广东省为例,对2008年的广东省19个市建设用地利用现状进行了分析,并在ArcGIS中进行了可视化表达。结果表明,珠三角地带建设用地的集约节约利用程度比较高,并分析了其原因。文章的最后进行了空间自相关分析的讨论。     

开放条件下金融风险预警指标体系研究

在参阅国内外相关文献的基础上,根据对金融风险的分类,合理构建了金融风险预警指标体系,利用主成分和因子分析法对各指进行赋权,对年各指标数据加权求和,测算出各样本年份金融风险水平,并对其原因进行了合理剖析。研究结果表明:在2003-2008年期间,由于资本市场价格泡沫和国际金融危机的冲击使我国2007年金融风险指数达到最高;2008年资本市场价格得以理性回归,商业银行资本充足率的达标率进一步提高,金融危机的负面影响逐渐衰退,金融风险指数降到最低。     

Some Properties of Past Entropy and their Applications

In the context of information theory, measure of uncertainty in past lifetime distribution has been proposed by Di Crescenzo and Longobardi (J Appl Probab 39:434–440, 2002). In this paper, we study some ordering and aging properties in terms of past entropy (based on past lifetime) and develop some characterization results. Some discrete distribution results are also addressed here.     

盈余管理与公司治理理论透视

本文从委托代理理论和信息不对称理论出发,对公司内部治理结构与外部治理环境对盈余管理的影响进行了理论分析,认为盈余管理的治理必须借助于有效的公司治理机制,才能提高会计信息质量。     

IFRS adoption and stock misvaluation: Implication to Korea discount

Analyzing publicly traded stocks in Korea surrounding IFRS adoption in 2011, we find that the gap between stock price and firm value, value-to-price (V/P) ratio, narrows following the IFRS adoption and that this narrowed gap is observed only for higher V/P firms. We further find that the return predictability of V/P decreases in the post-IFRS period. Using a path analysis, we report further evidence that mandatory IFRS adoption decreases idiosyncratic volatility and improves trading volume and market liquidity, thereby contributing to the narrowed gap between value and price. We conclude that IFRS adoption contributes to resolution of Korea discount.