新会计准则下会计账务处理方法的分析

企业会计核算较以往有相当大的变化,且会对企业的资产及损益产生影响.执行新准则后,职工薪酬核算对企业当期资产、损益的影响比较大,即减少当期费用,增加当期资产.     

慈善组织参与减灾救灾的作用机制研究——基于多中心治理理论与实践的思考

本文首先以多中心治理理论为依托,构建了减灾救灾中多主体参与、多方法应用、多思路治理的理论框架,强调了慈善组织应当成为公共事务的治理主体之一。其次,剖析了慈善组织参与减灾救灾的角色职能,包括防灾意识的传播者、救灾资源的募集者、减灾桥梁的架构者和救灾减灾的实施者。最后,基于慈善组织的角色和定位,提出完善其救灾职能的作用机制,包括加强慈善专业化建设、推动慈善透明化建设、加快慈善法制化建设和促进慈善网络化建设。     

Nonlinear portfolio selection using approximate parametric Value-at-Risk

As the skewed return distribution is a prominent feature in nonlinear portfolio selection problems which involve derivative assets with nonlinear payoff structures, Value-at-Risk (VaR) is particularly suitable to serve as a risk measure in nonlinear portfolio selection. Unfortunately, the nonlinear portfolio selection formulation using VaR risk measure is in general a computationally intractable optimization problem. We investigate in this paper nonlinear portfolio selection models using approximate parametric Value-at-Risk. More specifically, we use first-order and second-order approximations of VaR for constructing portfolio selection models, and show that the portfolio selection models based on Delta-only, Delta–Gamma-normal and worst-case Delta–Gamma VaR approximations can be reformulated as second-order cone programs, which are polynomially solvable using interior-point methods. Our simulation and empirical results suggest that the model using Delta–Gamma-normal VaR approximation performs the best in terms of a balance between approximation accuracy and computational efficiency.     

高职物流管理专业实践教学体系运行机制探讨

高职物流管理专业培养的物流人才的核心竞争力在于具有很强的技术性、职业性。科学有效的实践教学体系运行机制是保证高质量技术性物流人才培养的摇篮。本文分析了当前高职物流管理专业实践教学体系运行机制存在的主要问题,并提出了建立高职物流管理专业实践教学体系运行机制的措施方法。     

华庆油田产能建设“1822”提单产系统工程应用实践

针对华庆超低渗油田实际情况,在总结、借鉴、改进、实践、提高的基础上,研究编制并科学组织以实现1个提单产目标、实施8个子系统工程及严格控制相关22个应用节点为主要内容的产能建设"1822"提单产系统工程,获得了理想的提高单井产量效果。该提单产系统工程方法对其他超低渗油田提升新井产量具有实际指导意义。     

Data Watch on China's Foreign Trade and Investment in H1, 2011

Foreign trade According to statistics of the Customs, China's exports and imports in the first half of the year reached US$1.70367 trillion, up 25.8 percent over the same period last year.Specifically, Exports was USS874.3 billion, up 24%; imports US$829.37 billion, up 27.6%.The trade surplus stood at US$44.93 billion, down 18.2%.In June alone, China's imports and exports reached US$301.69 billion, up 18.5% year on year.In detail, exports stood at US$161.98 billion, up 17.9%; imports US$139.71 billion, with a trade surplus of US$22.27 billion, an increase of 10.3% over last year.     

酸性蚀刻废液中铜的形态分布及电化学行为

在氯化物体系中，Cu^＋、Cu^2＋均能与Cl^-形成多种形态的配合物，存在形态及分布与溶液中各离子浓度有关。由于各种配合物的稳定性不同，致使Cu^＋、Cu^2＋氯化物的溶解度及电极电位也不同。对酸性蚀刻废液中铜的存在形态、电化学行为、以及采用隔膜电解法回收工艺的可行性进行了分析。     

危机后期经济增长方式转变、指导思想与实践路径——必须依据马克思主义理论为指导克服危机

经济增长理论是社会经济增长的一种理论反映，源于斯密和李嘉图为代表的古典经济学，是二战后在发达国家广泛流行的经济理论。但是发达国家经济学家自身存在的认识论缺陷使其不可能科学完整的建立经济增长理论及模型，因此必须遵循马克思的方法论从理论为实际的反映入手建立科学模型，并指导中国经济结构以及产业结构的调整，特别是经济增长方式的转变实践中经济结构及产业结构的优化升级。     

后危机时代美国外贸政策的调整及其影响

国际经济危机后,美国政府大力调整外贸政策,确定国家出口战略,力图提升国际竞争力,文章对美国外贸政策调整的基本内容、背景及影响进行了分析,指出了美国政策调整的隐形贸易保护主义倾向,并认为它无益于美国国内产业竞争力的提升。     

China Sports Goods Industry:Big but Not Strong

China,though not the largest consumer market of sports commodities,has 20,000-plus producers of sports goods.A reshuffle of the industry to retain the strong ones and eliminate the weak is going on,said Ma Jilong,vice-Chairman of China Association of Sports Goods Industry,during the 30th China Sports Show held from May 17 to 20 in Beijing. Asked about the unique features of this expo,Ma said that it has grown from a pure show of sports goods into one that features sports culture,financing,release of trade standards,and auction of sports collection.Yao Ming attended the show,as an investor instead of a sportsman.Yao said he was interested in some creative mass sports programs initiated by young entrepreneurs. The first day of the show received 20,000 visitors,most of whom are professionals in the industry.There are also foreign visitors,mainly from India,Pakistan,Turkey and the Middleeast.