在VSCOBOLⅡ环境下的子程序调用

在ＶＳＣＯＢＯＬⅡ环境下的子程序调用工商银行甘肃省分行计算中心金俊林随着ＥＳ／９０００在我国的引进，在ＩＢＭ－４３８１用ＤＯＳ／ＶＳＣＯＢＯＬ开发的程序移入ＥＳ／９０００后大多都用ＶＳＣＯＢＯＬ　Ⅱ重新进行编译。在ＤＯＳ／ＶＳＣＯＢＯＬⅡ升为ＶＳＣＯ...     

利用RMI实现JAVA分布式应用的方法与实例

本在介绍ＲＭＩ运行机制的基础上，从编程的角度说明利用ＲＭＩ编写Ｊａｖａ分布式应用程序的方法、步骤和技巧，并以一个三层系统作为例子予以说明。     

CICS环境下370汇编和COBOL的相互调用

IBM大、中型机在我国各商业银行已经大量引进，系统提供的编程语言有 C、 COBOL、 370汇编、 FORTRAN、 PL/I等。我们在应用软件系统的开发中会面对在 CICS环境下使用 370汇编语言编写联机应用程序和使用 COBOL语言编写批量处理程序的实际情况。 尽管现在已经采取逐步用联机 COBOL语言编写的应用程序替换用 370汇编语言编写的联机应用事务处理程序的策略 ,但是在很多实际情况中，仍然会遇到在不同语言环境中程序间的相互调用的技术问题 ,尤其是在 370汇编语言和 COBOL语言之间。 一、 COBOL语言的调用方法 IBM大、中型计…     

小型国际结算系统的设计与实现

本文简要介绍了我行开发的国际结算系统（ＩＳＳ），并就其网络结构、软硬件环境和程序功能进行了讨论。     

利用面向对象的程序设计方法建立MIS系统模型

利用面向对象的程序设计方法建立ＭＩＳ系统模型哈尔滨投资高等专科学校顾宇华，郑广海一、面向对象的程序设计技术基本思想面向对象就是试图运用拟人化的思维方式，理解对象的实质，用这种方式来进行程序设计。在计算机中所谓的对象是由一组数据和施加于这些数据上的操作...     

VB中调用CHM帮助的常用办法

在实践当中，无论编制的应用程序如何完美．在很多情况下用户还是会对如何使用它提出问题。Visual Basic提供了对两种不同帮助系统的支持．即传统的Windows帮助系统(WinHelp)和新的HTML帮助(CHM帮助)。当我们制作好帮助文件后，就需要在程序的适当位置编写代码进行调用．本文将讨论几种在程序中调用CHM帮助文件的方法。     

国际会计准则委员会最新动态

２００１年７月２３日至２４日，国际会计准则委员会ＩＡＳＢ所属准则咨询委员会ＳＡＣ在伦敦召开了改组后的第一次会议，讨论了ＳＡＣ的地位与运作、ＩＡＳＢ常设解释委员会的管理及运作程序的修改建议、ＩＡＳＢ准则前言修改稿和ＩＡＳＢ初始技术议程的主题以及优先次序等问题。接着，ＩＡＳＢ于２５日到２７日也在伦敦召开会议，会议同意了初始技术议程及各项目的优先次序，同意ＩＡＳＢ准则公告前言修改稿还须进行投票，讨论了企业合并、国际会计准则的首次应用、现有国际会计准则的改进、基于股份的支付等项目的一些特定问…     

为Foxpro设计简单实用的打印选择模块

报表输出是应用程序的必备模块。输出前预览、选择也是常用的功能。本文提供一个小巧实用的“输出方式选择”屏幕程序“print.spx”(画面如下图),可作为公用模块供任何foxpro程序调用。     

浏览器技术的过去现在和将来

浏览器技术的过去现在和将来戴维过去，通过网络去存取文件或收发电子邮件必须调用不同的软件，键入不同的命令，这给用户带来诸多不便。对于用户来说，最好是有一个统一的软件来完成所有的远程存取任务。这样的软件就是ＷｏｒｌｄＷｉｄｅＷｅｂ浏览程序。第一个Ｗｅｂ浏...     

Shell程序设计初探

ＵＮＩＸ操作系统以其开放性和功能强大的特点,在大型开放系统和多用户网络系统中得到广泛应用。而Ｓｈｅｌ作为ＵＮＩＸ操作系统的外层程序,提供了调用程序与核心的各种操作及数据之间的交换,给用户提供了一个与操作系统交互的良好界面。一、Ｓｈｅｌ程序的使用Ｓｈｅ...     

银行软件可重用构件开发环境的实现

本文简要介绍了银行软件可重用构件开发环境ＲＢＤＥ的研制过程,包括基本设计、系统的功能以及主要数据结构的设计等。     

考虑异常值的基于数学规划法的案均赔款法

在存在异常值的情况下,非寿险公司应用传统案均赔款法估计准备金常出现估计精度不高的问题.在分析传统案均赔款法中进展因子和结案率估计方法的缺陷之后,引入数学规划法对估计方法进行改进,建立进展因子和结案率的二次规划和目标规划模型,并引入权重因子弱化异常数据对进展因子和结案率估计结果的影响,运用一组流量三角形数据进行实证分析,结果表明:数学规划法可以有效估计进展因子和结案率,弱化异常数据对准备金估计结果的影响.     

Price impact of block trades: the curious case of downstairs trading in the EU emissions futures market

Using high-frequency data from the European Climate Exchange (ECX), we examine the determinants of price impact of €21 billion worth of block trades during 2008–2011 in the European carbon market. We find that wider bid-ask spreads and volatility are characterised by a smaller price impact. Larger levels of price impact are more likely to occur during the middle of the trading day, specifically the four-hour period between 11 a.m. and 3 p.m., than during the first or final hours. Purchase block trades induce a relatively smaller price impact on price run-up, while sell block trades exhibit a larger price impact on price run-up. We conclude that block trades on the ECX induce less price impact than in equity or conventional futures markets, and that a significant proportion of the effects contradict findings on block trades in those markets; thus, we provide the first evidence of the curious bent to block trading in the European Union emissions trading scheme.     

Ratio Analysis Using Rank Transformation

This paper presents an alternate method for transforming financial ratios. Ratios are ranked and scaled into a uniform distribution with boundaries between 0 and 1. Conceptually, we suggest that this method solves a number of methodological problems associated with ratios, including constrained choice of regression models, ratio outliers, negative ratios, and non-normal distributions. Scaled ranks of financial ratios are also conceptually appealing because they appear to capture comparative ordinal data about cross-sectional relationships between firms.The study empirically tests scaled rank transformations by examining the association of the transformations with stock returns. Results show that models using relative ranked accounting ratios have more explanatory and predictive power than untransformed, log-transformed and square-root transformed ratios.     

The Business Risk Audit Approach and Audit Production Efficiency

Essentially, this study asks: Does the business risk audit (BRA) approach increase audit production efficiency? To answer this question empirically, direct and indirect tests are employed using proprietary, working paper data from the larger clients of a major Australian public sector audit provider and an efficiency frontier analytic methodology, data envelopment analysis (DEA). Results based on this proprietary, audit hours data for audit engagements carried out just after BRA approach implementation show that they have high levels of production efficiency and are risk-adjusted, with no significant difference in production efficiency between higher and lower business risk audit engagements. Results based on audit fees data for audit engagements carried out shortly before and after BRA approach implementation show that overall production efficiency significantly improves. Importantly, while this improvement is significant for lower-risk audit engagements, there is no significant improvement for higher-risk audit engagements. In the context of this study's research site, this is consistent with the BRA approach addressing inefficiencies created when lower-risk audit engagements are being over-audited. That is, the BRA approach can result in both risk-adjusted and more efficiently produced audits. With the re-emergence of the BRA approach in the literature and in practice, this study provides empirical evidence to support the claim that this audit approach can lead to ‘creating auditing efficiencies’ (Bell et al., 1997, p. 1).     

Failure Discrimination and Rating of Enterprises by Semi-Definite Programming

We propose a new method forfailure discrimination and rating of enterprises using financialdata compiled from their balance sheets. No particular distributional assumption is made on the underlying data. Our method automatically discriminates and rates many enterprises using mathematical programming methods. We separate multi-dimensional data byhyperplane and hyper-ellipsoid, so that we can interpretthe results of classification from the geometric point of view. Theproblem to be solved here is a linear programming problem orsemi-definite programming problem which can be solved efficiently byinterior point algorithms. Numerical simulations usingreal data show that hyper-ellipsoid separation generates a result which can be used for practical purposes.     

Arbitrage opportunities in the depositary receipts market: Myth or reality?

We analyze the price discrepancy between American depositary receipts (ADRs) and their corresponding underlying shares using a high frequency data set of French and American stocks. Albeit infrequent, it is shown that large deviations from the law of one price are present in the data and an arbitrage trading rule reveals that profits could have been made on these large disequilibria. We thus classify these markets as disintegrated and not fully efficient. An estimate of the minimum size necessary to make a price discrepancy profitable is provided and we propose this variable as a proxy for measuring the degree of efficiency displayed by the markets involved.     

Maximising international returns: Impact of IFRS on foreign direct investments

This study investigates whether the adoption of International Financial Reporting Standards (IFRS) by a country increases Foreign Direct Investments (FDIs) and impacts the profitability of investments conducted by Multi-National Enterprises (MNEs). The proposed regression models are tested on a data set containing 493 observations of Swedish companies’ FDIs in 73 countries made during 2007–2014. Empirical evidence is provided for a significant impact of IFRS adoption on FDIs and earnings generated by foreign investments, depending upon the extent of IFRS implementation and the level of convergence. This study also suggests that IFRS adoption is significant both for FDIs and reported profits obtained through FDIs for developed countries, contrasting with emerging markets. Finally, this is one of the first papers to empirically test and confirm that several significant underlying variables (including IFRS), which can explain both FDIs and profits reported by MNEs, are identical.     

数据仓库在中保系统的应用

本文简述了数据仓库的基本概念,阐述了在保险业建立数据仓库的意义、作用及应用前景,尤其对中保系统数据仓库的模式及建设策略作了深入的探讨。     

A new theoretical framework to assess Multinational Corporations’ motivation for Foreign Direct Investment: A case study on Vietnamese service industries

PurposeThis paper develops a new theoretical framework, based on eclectic paradigm and institution theory, to evaluate Multinational Corporations’ (MNCs’) incentives for Foreign Direct Investment (FDI). The new framework is applied as a case study in the service sector across Vietnam.Design/methodology/approachThis study applies the Structural Equation Modelling (SEM) approach to investigate the motivational factors of MNCs by using primary data on MNCs working in service industries in Vietnam. This paper introduces five motivational factors, and conducts a Confirmatory Factor Analysis (CFA) to study the construct validity of the research measures and to cluster the variables into common factors that can be used to present relationships among sets of interrelated variables.FindingsThe SEM results reveal that the key determinants of MNCs’ incentives to invest in service industries are market-seeking government policies and culture, all of which have significantly contributed to FDI.Originality/valueThis study offers new knowledge and insights into the factors that motivate FDI by MNCs in general and in service industries in Vietnam. The findings are plausible and in line with the recent economic reforms launched in Vietnam, along with the increased FDI inflows into the country in the last twenty-five years.