共查询到20条相似文献,搜索用时 343 毫秒
1.
我国金融工具确认与计量准则解析 总被引:2,自引:0,他引:2
新发布的金融工具确认与计量准则在内容上更为完整,并且修正了征求意见稿与IAS39的实质性差异。但由于时间过于仓促、对基本概念缺乏深入研究以及准则制定者对于公允价值计量可靠性的担心,新准则还存在着诸多的不足,如格式和语言表述不够规范、概念不清晰、理论依据不足以及公允价值计量指导不完善等。 相似文献
2.
3.
我们今天回过头看,1912年仍然是中国最有希望走上宪政的历史时刻。关于辛亥革命失败的原因,更确切地说是中国宪政事业在民国初年失败的原因,教科书上早已用真理般的语气作了表述。与它非常接近但更早的表述,是孙中山领导的中国国民党在其第~次全国代表大会宣言上说的,是由于没有一个有组织、有纪律的、了解本身职责的政党。 相似文献
4.
丁一 《中小企业管理与科技》2014,(29):320-321
在图像处理中,物体表面的高斯曲率的重要性在于它可以表述三维物体表面信息。高斯曲率是一个重要的几何概念,它应用于模式识别、物体识别、以及物体的形状复原等方面。特别是三维打印机将要普及的时候,三维物体信息扫描技术的精确性就显得十分重要。 相似文献
5.
6.
本文通过逻辑分析,指出高职院校市场营销教材在核心概念和重要表述上存在的明显概念错误,分析了错误产生的原因,提出了两种合理的表述方式。 相似文献
7.
娟子:为什么提出莞深一小时生活圈?袁昆:提出这个概念,我们是想以此为出发点来打造一个珠三角城市之间的生活联动平台,这个概念可以说是比较新的一个概念,但实际上它还是不够确切的。它不仅是建立在莞深联动基础上的居住概念上的一小时生活平台,它还是投资、休闲的平台,我们不需要把他局限于居住概念上来看待。 相似文献
8.
李友根 《中国工商管理研究》2012,(9):6-11
《广告法》将广告的接受者表述为“消费者”,在虚假广告诉讼案件中,当企业依据《广告法》追究广告主、广告设计者或广告发布者民事责任时,原告是否属于消费者便可能成为争议的焦点。司法实践中,法院或者对“消费者”作扩大解释,或者对这一问题不予关注.当然也可以通过放松对“竞争关系”的理解从而适用《反不正当竞争法》解决此类纠纷。但从理论上说,“消费者”概念应仅指个人,而不包括企业单位和从事经营活动的个人。因此,《广告法》修改过程中,应恢复原《广告管理条例》的表述方式,即“用户与消费者”,或者采用更具开放性的概念“广告受众”。 相似文献
9.
10.
浅谈企业项目成本控制 总被引:1,自引:0,他引:1
建筑施工项目成本核算已成为当前项目管理的最薄弱环节,很大程度上是由于项目管理者对项目成本核算没有明确的概念,对它在项目管理中的重要性及其作用认识不够。鉴于此,本文从项目成本核算的重要性、意义、方法等方面进行了探讨。 相似文献
11.
We develop methods for testing that an econometric model is underidentified and for estimating the nature of the failed identification. We adopt a generalized-method-of moments perspective in a possibly non-linear econometric specification. If, after attempting to replicate the structural relation, we find substantial evidence against the overidentifying restrictions of an augmented model, this is evidence against underidentification of the original model. To diagnose how identification might fail, we study the estimation of a one-dimensional curve that gives the parameter configurations that provide the greatest challenge to identification, and we illustrate this calculation in an empirical example. 相似文献
12.
13.
Melvyn Weeks 《Journal of economic surveys》1997,11(3):297-320
In this paper we examine the multinomial probit model in the light of recent developments in the field of simulation-based inference. We focus upon five broad areas: specification of multinomial choice models; parameter estimability and the use of simulation techniques, parameter identification; specification testing; and practical issues in simulation-based inference. Although the substitution of simulated probabilities for difficult to compute multidimensional integrals represents a significant step, by examining the more tenuous task of identification and in particular the identification of covariance parameters, we show how the specification and estimation of the multinomial probit still represents a formidable task. 相似文献
14.
R. H. Parker 《European Accounting Review》2013,22(2):317-337
This paper provides a case study of the process of de jure harmonization of financial reporting by examining the extent to which in the UK and France the regulations relating to the notes on the accounts (annexe) have been harmonized by the Fourth and Seventh Company Law Directives of the European Union and ‘deharmonized’ by other regulations. It looks at the requirements of the directives in relation to the notes and the reactions in the two countries to those requirements. It examines a number of areas in which implementation of the directives has been different, viz. consolidated financial statements; exemptions and extensions; financial statement formats; accounting policies; true and fair view; and tax. Finally, it explores the problem of readability and understandability and the choice between disclosure in the notes and disclosure elsewhere. 相似文献
15.
针对识别技术在物流系统中的运用进行改造,设计了一种基于图像识别技术的物流信息采集系统,分别从识别技术、系统设计和系统组成几个方面阐述该系统的优势。 相似文献
16.
企业衍生金融工具的会计列报和披露研究——我国金融工具会计准则与财务报表列报准则的衔接 总被引:2,自引:0,他引:2
笔者就我国金融工具四项会计准则中对企业衍生金融工具业务在会计确认、计量、列报和披露中存在的难点问题以及与相关准则衔接等疑难,提出具体的操作指引,以期指导我国企业衍生金融工具业务的会计核算实务,并对财政部相关准则指南中尚未解决的会计核算实务提供有益的补充,完善我国企业衍生金融工具业务会计核算技术体系。 相似文献
17.
18.
供应链是价值链的一种表现形式 总被引:17,自引:3,他引:17
先介绍了企业关系的演变和发展 ,概述了供应链/价值链产生和发展的背景、供应链/价值链研究的发展。然后从哲学的角度深入分析供应链/价值链之间的关系和区别 ,首次得出“供应链是价值链的一种表现形式 ,两者是内容和形式的哲学关系”的结论。弄清两者的关系 ,对供应链/价值链的研究和应用有很大的现实指导意义。价值链管理应注重宏观、战略、定性等方面的研究和应用 ,而供应链管理则应更加注重微观操作、运行管理、定量等方面的研究和应用。 相似文献
19.
This paper explores the inferential question in semiparametric binary response models when the continuous support condition is not satisfied and all regressors have discrete support. I focus mainly on the models under the conditional median restriction, as in Manski (1985). I find sharp bounds on the components of the parameter of interest and outline several applications. The formulas for bounds obtained using a recursive procedure help analyze cases where one regressor’s support becomes increasingly dense. Furthermore, I investigate asymptotic properties of estimators of the identification set. I describe a relation between the maximum score estimation and support vector machines and propose several approaches to address the problem of empty identification sets when the model is misspecified. 相似文献
20.
Rank conditions for identification in structural models are often difficult evaluate. Here we consider simultaneous equation models with measurement error and we show that previously published rank conditions for identification are not well-suited for evaluation. An alternative rank condition is derived and a computer algebra program is presented that takes care of both the construction and the computation of the rank of the relevant Jacobian matrix. It uses the parameter restrictions as input in order to characterize the identification situation of the individual parameters in the output. 相似文献