试论信用担保体系与中小企业融资的对策

中小企业是国民经济的重要组成部分.融资难问题极大地制约着我国中小企业的发展.发达国家为有效解决这一难题,采取多种适合中小企业的融资方式.其中,建立中小企业信用担保体系是世界各国扶持中小企业发展的通行做法,它对我国解决中小企业融资难的问题有较大的借鉴作用.     

Shrinkage estimators of time series seasonal factors and their effect on forecasting accuracy

This paper shows that forecasting accuracy can be improved through better estimation of seasonal factors under conditions for which relatively simple methods are preferred, such as relatively few historical data, noisy data, and/or a large number of series to be forecasted. In such situations, the preferred method of seasonal adjustment is often ratio-to-moving-averages (classical) decomposition. This paper proposes two shrinkage estimators to improve the accuracy of classical decomposition seasonal factors. In a simulation study, both of the proposed estimators provided consistently greater accuracy than classical decomposition, with the improvement sometimes being dramatic. The performances of the two estimators depended on characteristics of the series, and guidelines were developed for choosing one of them under a given set of conditions. For a set of monthly, M-competition series, greater forecasting accuracy was achieved when either of the proposed methods was used for seasonal adjustment rather than classical decomposition, and the greatest accuracy was achieved by following the guidelines for choosing a method.     

The Manure Hits the Land: Economic and Environmental Implications When Land Application of Nutrients Is Constrained

The discharge of manure nutrients into area waters from confined animal feeding operations is considered a leading contributor to U.S. water quality impairments. An option to mitigate these impairments is to constrain land application of manure. When these constraints are particularly binding, due to minimal acceptance of manure as a substitute for commercial fertilizer, potentially large and unanticipated changes in returns to agricultural production and water quality may occur. Moreover, some of the cost of meeting the constraints is passed on to consumers through higher prices and to a portion of rural economies through lower production rates and labor expenditures.     

The determinants of the return on index bonds

The investor holding an index-linked bond is guaranteed a given real income irrespective of the prevailing inflation rate. The holding-period return (HPR) on such a bond should, therefore adjust to realized inflation; this is the firsthypothesis tested. The value of the bond may also change due to anticipated changes in the real interest rate which should themselves be related to uncertainty about future inflation; hence HPRs on linked bonds may vary with inflation uncertainty (second hypothesis). Furthermore, for bonds with long periods of time to maturity the effect of uncertainty about future inflation rates may be rather small so that as we approach maturity, the effect of inflation uncertainty should increase (third hypothesis). These three hypotheses are tested on a sample of eight Israeli index-linked bonds with maturities three months apart. The first hypothesis is supported by the data but the last two are not.     

矿渣胶凝材料的活化机理及高效激发剂

为了有效地利用矿渣资源,本文介绍了矿渣的结构及其活性评价标准、矿渣的激活手段;详细叙述了矿渣的活化机理,并举例说明了矿渣的水化过程,同时也指出了矿渣活化的pH值条件及激发剂的选择原则.文末展望了矿渣激发剂的研发方向.     

沙特阿拉伯的石油工业及其对外经贸合作

文章介绍了沙特阿拉伯的石油资源的分布、开发及近年的储量和产量情况，并分析了沙特的石油加工能力和石化工业的现状。在此基础上介绍了其石油政策特别是对外开放政策，分析了沙特石油工业的对外经贸合作历史及现状，包括和中国的经贸联系，认为中沙在石油领域有着广泛的合作前景，中国政府和企业应该抓住此次沙特重新开放石油领域的机遇，努力开拓沙特和中东石油市场，满足国内对石油的巨大需求。     

多部门动态模型与“十一·五”规划指标预测

本文简要介绍了河北省的宏观经济多部门动态模型,并利用模型对河北省“十一·五”规划中的宏观指标进行了测算和分析,拟定了关于投资增速的高中低三个方案,分别预测出“十一·五”规划期间河北省宏观经济指标可能达到的目标数据,为决策者提供了比较科学的政策建议。     

On the use of positive economic theory to explain the choice of accounting methods to financial accounting students

Leading financial accounting textbooks explain the choice of accounting methods in terms of the accountant choosing the method that best reflects the firm's financial condition and results of its operations for the period. In this paper it is argued that a more satisfactory way of explaining why firms choose particular accounting methods is in terms of positive economic theory. Relevant research results that can be readily incorporated into classroom lectures are summarized.     

浅谈增值审核及其实现途径

本文就企业务实贯彻GB/T19001-9000idt ISO9001:9000标准要求,力求提高实际效果方面,按照务实、创新、发展的贯标思路,从企业内部或外部审核的角度出发,阐述了对增值审核的理解和实现途径。