共查询到20条相似文献,搜索用时 31 毫秒
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Arjay Miller 《The Journal of Finance》1969,24(2):173-179
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Manuel Morales PhD 《North American actuarial journal : NAAJ》2013,17(4):76-89
Abstract The problem of modeling claims occurring in periodic random environments is discussed in this paper. In the classical approach of risk theory, the occurrence of claims is modeled by counting processes that do not account for claims following a periodic pattern. The author discusses how the use of the classical approach to model a periodic portfolio might lead to the miscalculation of important risk indices, namely the associated ruin probability. He presents a periodic model, in terms of nonhomogeneous Poisson processes, that has potential practical applications. The discussion is based on some properties of the modeled periodic intensities. Existing simulation techniques are adapted to this periodic model, which provides a practical way to evaluate ruin probabilities. 相似文献
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《Financial Accountability and Management》1988,4(2):129-146
This paper describes a computer-based planning model using the FCS-EPS decision support system to provide a deterministic simulation of the financial flows of a British university over the period 1986–87 to 1990–91. In discussing the model's design, attention is focused upon the validity for universities of various notions of accounting surplus and deficit. Regarding the implementation of the model, the centre of concern is with sensitivity analysis. In the concluding section, the model is placed in the context of related studies in the UK and America. 相似文献
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<正> 90年代中后期以来,外国直接投资出现了新的趋势:在全球外国直接投资总量中,跨国并购日益占据主体地位。 适应当前国际资本流动中跨国并购新趋势,积极探索和采用国际通行的并购方式吸收外资,对我国今后扩大吸收外资规模,提高利用外资质量和水平, 相似文献
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记者目前从北京市商务局了解到.2008年1—2月份,我市新批外商投资企业331家,同比增长16.1%,实际利用外商直接投资10.1亿美元,同比增长14.3%。与此同时,各区县也捷报频传,西城与海淀两个经济大区尤为引人注目。 相似文献
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台湾最年轻的银行家 辜仲谅这个名字最近几年在台湾可谓声誉鹊起,不仅因为他年纪轻轻,在1999年年仅35岁时即登上了台湾最大私人银行--中国信托商业银行(简称中信银)总裁的宝座,也不仅仅因为他是台湾响当当的辜氏家族(辜振甫为第二代)人气极旺的第四代传人,人长得英俊挺拔、拥有令人羡慕的美国宾西法尼亚大学沃顿商学院的工商管理硕士学位,更因为他善于利用信息科技改造、武装传统银行,中信银在他手中的短短几年迅速越上了新台阶. 相似文献
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This paper takes the position that the task of accountants is to provide information as free bias as possible that will be useful to decision makers (possibly including accountants themselves) who may be concerned with social and economic issues. Though accountants may sometimes fail to achieve the faithful representation of economic phenomena, that should be their goal. In developing this argument, the paper criticizes Radical Accounting, as represented by Tony Tinker's Paper Prophets, and others who assert that accounting policies should be chosen for their supposedly desirable economic consequences rather than for their capacity to depict relevant phenomena faithfully. Like journalists, accountants should report the news, not make it. Neutrality in accounting may not always be easy to secure, but without it the credibility of accounting is endangered. 相似文献
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J. F. Steffensen 《Scandinavian actuarial journal》2013,2013(1):73-91
Abstract The late Professor T. N. THIELE has pointed out, 1 that a given correlation may sometimes be brought to vanish by a suitable linear transformation of the coordinates. Unfortunately his indications in this respect are very brief; and as the subject is not treated by means of frequency-surfaces, but only by a consideration of the first few moments (or rather “half-invariants ” 2 ) in a particular numerical case, his efforts have not resulted in establishing a correlation-formula which alone, by comparison with the observations, could prove his assertion right or wrong. I therefore propose to resume the subject, beginning with a few remarks on frequency-distributions with one single variable, and repeating, for the sake of completeness, a certain amount of known matter. 相似文献
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为最大限度地拉动内需,中央先后采取降低存储利率、投资4万亿建设、家电下乡和汽车下乡等措施增加市场活力,地方各级政府为促进消费也是“八仙过海,更显其能”。继成都、杭州率先发放消费券后,越来越多的城市开始纷纷效仿,尽管目前发行消费券的城市还不多,但这一做法无疑成为拉动消费又一引擎。 相似文献
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近年来,中国银行把建设学习型党组织作为推动自身科学发展的重要战略举措,按照科学理论武装、具有世界眼光、善于把握规律、富有创新精神的要求,紧密结合行业特点和自身实际开展富有针对性的学习活动,凝聚发展力量、提升能力素质、促进科学发展, 相似文献
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MICHAEL S. KNOLL 《The Journal of Finance》1991,46(5):1933-1936
This comment describes the U.S. federal income tax treatment of corporate bonds that are indexed for inflation and argues that these bonds do not have a tax-tax clientele in the United States. 相似文献