杠杆融资项目净现值计算方法的比较与分析

负债融资具有杠杆效应,有节税收益。计算杠杆融资项目的净现值,如仍按全权益融资项目的方法计算,其结果会有所不同,直接影响投资决策的正确性。本文介绍三种西方常用的杠杆融资项目的净现值计算方法,并对其适用条件进行比较和分析。     

自动化驼峰作业预想控制法

襄樊北站驼峰自动化控制系统于2001年11月28日正式投入运用,根据该系统在运用中出现的问题及产生原因,通过采用自动化驼峰作业预想控制法,将人的作业经验与自动化精确控制相结合,取得了扬长避短充分发挥自动控制作用、提高编组站驼峰作业能力的效果。     

Managing Earnings with Intercorporate Investments

Abstract:  We explore to what extent firms deliberately manage their financial reports by exploiting the flexibility of generally accepted accounting principles. Using a sample of Oslo Stock Exchange-listed firms with 20–50% equity holdings in other firms, we find that firms with high financial leverage tend to maximize reported earnings from these investments through their choice between the cost method and the equity method, possibly in an attempt to reduce debt renegotiation costs or to avoid regulatory attention. In contrast, managers do not systematically bias reported earnings to extract private benefits or to signal revised expectations about future cash flows. Firms use different earnings management tools in a consistent way, as the earnings effect of the cost/equity choice is not offset by discretionary accruals.     

应变—距离法

本文在概述位移—距离曲线类型(包括直线、二次曲线或对数曲线、折线、双二次曲线及不规则曲线)及相应的断层扩展位错模式的基础上,建立了应变—距离函数,并提出应变—距离图新概念。应用应变—距离法,能准确地确定和清楚地表示断盘内或拆离面上部各点的应变。本文通过实例简述了运用应变—距离法确定和表达应变分布的步骤。     

Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development

The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea User Cost Method, this paper presents a theo. retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization managemen focusing on the vahte management for natural resources.     

基于AHP＋熵组合的相对发达地区新乡镇建设评价——以苏南三镇为例

面对新农村建设活跃和城市化进程加速，新乡镇建设也初见端倪，选取苏南三镇作为实证地点，构建相对发达地区新乡镇建设评价体系，利用主观赋权的层次分析法（AHP）和客观赋权的熵权法进行组合评价。     

企业创新链与资金链生态融合及水平测度研究——以生物医药企业为例

为促进创新链与资金链形成生态循环,推动企业高质量发展,从生态视角出发,运用系统分析方法,对企业创新链与资金链生态融合内涵进行界定,并分析其生态融合特征,构建两链生态融合系统模型,设计两链生态融合水平测度指标体系。基于规则的方法、熵权和物元可拓方法,设计指标数据评分规则与标准,构建两链生态融合水平测度模型,选47 家A 股上市生物制品企业为样本,测度两链生态融合水平。结果表明：生物医药企业创新链与资金链生态融合水平差异较大,存在薄弱环节,从两链融合系统环境、评价机制和平台建设提出建议,为反映两链生态融合程度和进行动态调整,以缓解企业创新融资约束和提高创新链资金配置效率提供理论方法和实际借鉴。     

区域旅游业竞争力评价:指标构建与方法选择

合理地设计评价指标和科学地评价区域旅游业竞争力,是区域间旅游业竞争力比较、现状问题分析以及制定对策建议的前提,也是区域旅游业竞争力理论的重要组成内容.本文在对现有研究回顾和评述的基础上,结合区域旅游业发展的实践和竞争力发展特征,构建区域旅游业竞争力综合评价指标体系,并对评价研究方法进行了探讨和选择.     

饭店客房定价方法的理论研究综述

在饭店经营过程中,价格是一个重要因素,是企业主要的竞争手段之一.本文在对饭店客房定价方法相关文献整理基础上,从三个层面--成本导向、市场导向、成本和市场导向的结合对目前有关饭店客房定价方法的相关理论进行了评述,旨在推动饭店经营者提高价格决策能力.     

主类号组配编号法功能扩展探析

在《中图法》第四版中,主类号组配编号法的类目扩充到48处,但仍不能及时反映新兴科学技术,应增强主类号组配在细分类目上的作用,扩展其功能,以增强机动性、包容性和适应性。