实质重于形式原则在会计实务中的具体应用

本文主要阐述了实质重于形式原则的含义 ,以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用 ,论述了实质重于形式原则在提高会计信息质量方面具有重要意义。     

GRP点在无砟轨道测量中的应用

本文通过选取没增设GRP点的哈大客运专线和增设GRP点的沪宁城际铁路,总结对比其实际无砟轨道测量经验,研究GRP点在CRTSⅠ型板施工中的作用和意义,说明GRP点在无砟轨道测量系统中的不可替代性,为后续高铁铁路、客运专线施工建立更加完善和科学的测量控制网提供依据和参考。     

Industry Specific Sustainability Benchmarks: An ECSF Pilot Bridging Corporate Sustainability with Social Responsible Investments

This paper investigates the state of the art with respect to sustainability reporting, its linkages with the corporations, internal measurement and monitoring systems and their combined impact on the quality of contemporary sustainability benchmarks, developed by SRI analysts and so-called rating and screening agencies. This research originated from the EU-funded research initiative to create a new generation management framework for corporate sustainability and responsibility (CS-R). The aim of it is to develop a coherent set of assessment –, measurement – and monitoring tools. The sustainability benchmark tool should align the interests of corporations implementing CS-R and various organizations supporting SRI, such as fund managers, analysts and screening agencies. This paper show the essentials features of an actual sustainability benchmark which is currently under construction. This approach will have significance impact on the further development of SRI and CS-R practices, as well as support the development of sustainability reporting standards.     

矿产品消费及其资源保障

矿产品是人类取得物质和能量的主要来源。能 (量资 )源比物质资源更重要。能源矿产品的用途既可以是能源 ,也可能是物质资源 (有机化工原料 )。物质资源消费趋势是单耗和总耗都趋于降低。能源的生产消费应追求单耗降低而总耗稳定 ;生活消费在中国当前则应是单耗和总耗都合理稳步上升。调剂地区之间能源余缺应以直接输能 (电 )为主 ,运输能源物质为辅 ,因此应提高电在能源终端消费中的比重。不同能源替代余地大 ,短缺表现为总量短缺 ,国家宏观调控能发挥重要作用 ;不同物质资源替代余地小 ,短缺表现为结构性短缺 ,应更多地发挥市场机制的作用     

城市基准地价评估中的容积率修正问题探讨

容积率是基准地价评估中最重要的修正因素之一,通过比较现行的几种容积率修正方法,并结合研究项目的调查资料,对基准地价评估中的容积率的修正及其修正方法的选择和修正过程进行了系统的研究,同时运用回归拟合的方式建立了容积率与地价的相关函数,在方法应用上进行了有益的探讨.     

我国风电的经济合理性及上网价格政策研究

依据各省级区域的风电生产成本数据,运用Logistic模型等对我国风电与煤电成本的变化趋势进行预测和对比,从动态分析视角对风电替代煤电的可行性展开研究。研究结果表明,到2020年会实现风电替代煤电的动态均衡状态,风电完全在经济性上具备了替代煤电的可行性,达到动态均衡状态时电力产品的成本和替代的进程呈反向关系。目前,全国...     

信用债券定价中的基准利率选择

银行间债券市场定价基础的不统一导致信用债券误定价现象时有发生。采用Granger因果关系检验方法分析了央行票据与同业拆借利率之间的相互引导关系,研究发现央行票据是引起同业拆借利率变化的Granger原因．由此可以推断央行票据利率具有更强的价格发现功能,是当前市场条件下信用债券定价的基准利率。     

Shibor作为中国基准利率 有效性的市场属性分析

本文在利率市场化背景下,以已有理论与研究成果为基础,从有效基准利率的基本属性入手,选取Shibor自2007年推出以来6年的月度数据,运用相关性分析、Granger因果检验等实证检验方法,采取定量与定性分析相结合的方式,考察了Shibor作为我国基准利率的有效性中的关键属性--市场属性（包括市场性和基础性）。实证结果表明：自Shibor运行发展至今,市场性方面表现较为良好,但基础性方面还需要进一步完善。     

A partial internal model for longevity risk

This paper proposes a simple partial internal model for longevity risk within the Solvency 2 framework. The model is closely linked to the mechanisms associated with the so-called Danish longevity benchmark, where the underlying mortality intensity and the trend is estimated yearly based on mortality experience from the Danish life and pension insurance sector, and on current data from the entire Danish population. Within this model, we derive an estimate for the 99.5% percentile for longevity risk, which differs from the longevity stress of 20% from the standard model. The new stress explicitly reflects the risk associated with unexpected changes in the underlying population mortality intensity on a one-year horizon and with a 99.5% confidence level. In addition, the model contains a component, which quantifies the unsystematic longevity risk associated with a given insurance portfolio. This last component depends on the size of the specific portfolio.     

Carl L. Nelson: The Interrogator (1910–2007)

During the 1940s–1970s, Carl Nelson was an imposing figure, literally and figuratively, in American academic accounting. With high expectations for his students, he taught several generations of accountants, practitioners, and professors. He made accounting exciting and provocative by encouraging his students to critique GAAP, to explore alternatives to conventional accounting wisdom, and to search for substance in transactions regardless of form. He urged his students to question every thing, regardless of who said or wrote it. As a classroom professor and a reviewer of academic works, he was at times a harsh critic. As an advisor to students, he was generally helpful, if not gracious. Carl Nelson was most assuredly a rare breed in accounting academe. This paper examines his controversial teaching approach and considers his legacy.