公允价值会计下上市公司盈余管理探讨

公允价值会计的全面导入实现了我国会计准则与国际财务报告准则的实质性趋同。就公允价值会计在我国上市公司中的应用情况进行了深入研究，发现部分上市公司为避免亏损、ST扭亏、避免退市和平滑利润，通过安排真实交易和会计手段利用公允价值会计进行不当盈余管理，掩盖了其真实价值创造能力，削弱了公允价值会计的决策有用性。针对公允价值会计被用于不当盈余管理的实际情况，提出了改善公允价值会计应用效果的措施和建议。     

TRANSFORM ANALYSIS FOR POINT PROCESSES AND APPLICATIONS IN CREDIT RISK

This paper develops a formula for a transform of a vector point process with totally inaccessible arrivals. The transform is expressed in terms of a Laplace transform under an equivalent probability measure of the point process compensator. The Laplace transform of the compensator can be calculated explicitly for a wide range of model specifications, because it is analogous to the value of a simple security. The transform formula extends the computational tractability offered by extant security pricing models to a point process and its applications, which include valuation and risk management problems arising in single‐name and portfolio credit risk.     

辛克菜·刘易斯的人格发展对其文学创作的影响

美国第一位诺贝尔文学奖获得者辛克莱·刘易斯开创了地道的美国文风，对20世纪的美国文学产生了巨大影响。根据阿尔弗雷德·阿德勒的健康人格观，辛克莱·刘易斯经历了摆脱自卑、追求卓越、社会兴趣三个阶段的人格发展轨迹，并对其文学创作产生了深刻影响。     

Type I error and test power of different tests for testing interaction effects in factorial experiments

A simulation study was conducted to investigate the effect of non normality and unequal variances on Type I error rates and test power of the classical factorial anova F‐test and different alternatives, namely rank transformation procedure (FR), winsorized mean (FW), modified mean (FM) and permutation test (FP) for testing interaction effects. Simulation results showed that as long as no significant deviation from normality and homogeneity of the variances exists, generally all of the tests displayed similar results. However, if there is significant deviation from the assumptions, the other tests are observed to be affected at considerably high levels except FR and FP tests. As a result, when the assumptions of factorial anova F‐test are not met or, in the case those assumptions are not tested whether met, it can be concluded that using FR and FP tests is more suitable than the classical factorial anova F‐test.     

基于LS-DYNA的电脑主板跌落仿真分析

在产品开模前进行跌落仿真,可以迅速、准确地得到产品应力、应变等各种参数,进而对其安全性进行分析,从中发现可能存在的设计问题。本文通过有限元软件LS-DYNA分析电脑主板在跌落过程中的动态响应。采用带失效模式的随动塑性本构模型,以不同跌落方式、不同跌落角度对该主板进行了仿真分析。所得结论可为类似主板的设计及包装防护设计提供有益的参考。     

金融危机中的美国服务外包

服务外包是美国经济的重要组成部分。2008年以来，受金融危机的影响，美国服务外包呈现一定的下降趋势，但同时仍然保持比较稳定的发展，在市场动荡和新一轮产业升级和调整中孕育新的发展机遇。     

A Study of the Awareness Level of Takaful Products Among Micro Enterprises in Malaysia

The small- and medium-sized enterprises （SMEs） play a vital role in the development of the Malaysian economy through its contribution of 32% of the country＇s growth domestic product （GDP）. However, the recent global financial crisis has exposed these enterprises to plausible risks that have resulted in some businesses being shuttered. Such predicament shows how crucial it is for SMEs to be prepared with some form of protection or Takaful to mitigate impending risks. The purpose of this study is to examine the extent to which micro enterprises are aware of Takaful and the benefits of its products. The study was conducted on respondents who fall into micro enterprise category located in Johor, Malaysia, and the research process involves a case study method which is in-depth interviews. The results of the current study provide an insight into how Takaful is regarded among SMEs and the need for these enterprises to be protected.     

二十一世纪取代传统供暖(冷)的新方式

简述了当前工程中新的供暖(冷)方式及其优势,并阐明其主要的技术指标及要求。