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101.
松嫩平原北部黑土区水土资源平衡效应研究 总被引:1,自引:0,他引:1
研究目的:分析松嫩平原北部黑土区在土地利用和农业气候资源变化条件下的水土资源平衡效应。研究方法:在傅抱璞假设理论的基础上,通过拟合参数ω回归方程求得实际蒸散量,以此来构建水分盈亏模型,分析水土资源平衡效应。研究结果:(1)1985—2015年,松嫩平原北部土地利用表现为湿地面积大幅度减少,水田和旱地面积不断增加;潜在蒸散量和气温具有较为明显的变化趋势,气温以0.27℃/10 a上升,潜在蒸散量以5.15 mm/a下降;(2)经过拟合参数ω方程求得实际蒸散量可以有效反映土地利用状况、地貌特征和土壤属性;(3)1985—2015年间总体的水分亏缺率均值是0.25、0.2、0.31和0.13,而土地利用的影响使严重缺水面积逐年增加,其增加量是总面积的1.59%,约是原有面积的2倍。研究结论:基于傅抱璞理论改进的参数ω能够提高地区实际蒸散量的估算精度,对区域水土平衡评价具有重要意义,为实现区域资源合理利用提供指导。 相似文献
102.
在构建三期世代交叠模型的基础上,通过选取相关制度指标来模拟分析在未来预期寿命和生育率变动下,基本养老保险统筹账户如何基于参数调整来维持收支平衡。研究结果表明:(1)我国居民预期寿命增长过快,统筹账户收支平衡受预期寿命变化影响较大;(2)在现阶段的预期寿命和生育率条件下,统筹账户能实现自身收支平衡,而且可在短期内通过阶段性降低缴费率来促进制度长远发展;(3)在长期内需通过提高缴费率或降低养老金替代率来保证统筹账户收支平衡,预期寿命为87.828岁且总和生育率为1.79作为参数调整临界点;(4)以现有制度设计为基准,参数调整临界点之前保证35%的基础养老金平均替代率不降,临界点之后保证20%的缴费率不升可以最大程度促进经济和社会发展。 相似文献
103.
Reinsurance allows insurance companies to diversify their risks. However, from this original role, insurance companies have developed various reinsurance strategies in order to expand their market share. From the last decades of the nineteenth century to the 1940s, Spanish insurance companies used reinsurance in a largely unregulated context. This article analyses the reinsurance practices and their adaptation to the singularities of the Spanish market, namely: the difficulties for the consolidation of a core of pure reinsurers; the management of reinsurance in the internationalisation process; and the use of reinsurance by mutual societies to overcome their lack of equity capital. 相似文献
104.
This paper explores the lead–lag relationships and the dynamic linkages among stock, insurance and bond markets in the developed countries. This is the first empirical study which sheds light on the extent and magnitude of the association among these financial markets used by the Granger causality test of Toda and Yamamoto (1995), generalized impulse response approach, and generalized variance decomposition in a multivariate setting. Our empirical results illustrate that there are indeed various patterns of dynamic relationships. The direction of causality appears to differ across countries. While investigating these interactive relationships under unexpected shocks, there is a one-way significant influence between the life insurance premium and long-run interest rate. These empirical findings serve as valuable applications not only for investors to diversify their risk away as well as to earn the abnormal return, but also for policy-makers to allocate resources more efficiently. 相似文献
105.
本文将寿险合同持续期,作为研究的对象。以契约经济学的方法,分析保险合同,将影响持续期的因素分为:投保人特点、保险人行为以及契约外部环境。运用来自山东某人寿保险公司的保单数据,研究了各类因素对持续期的影响。极大似然估计的结果显示,三类因素对寿险合同持续期都有显著影响。其中,服务质量、职业风险以及定期存款利率对契约持续的影响最大。另外,收入、年龄、同业竞争,也对持续期有显著影响。 相似文献
106.
Using daily data on five sectoral indices from 2006 to 2014, this paper aims to investigate the possibility of fractional integration in sectoral returns (and their volatility measures) at Jordan's Amman stock exchange (ASE). Empirical analysis, using the log-periodogram (LP) and local whittle (LW) based semi-parametric fractional differencing techniques suggest that all sectoral returns at ASE exhibit short memory. However, in the case of volatility measures, we found evidence of long memory. Following the recent literature that argues that structural breaks in a time series could also explain the presence of long memory, we tested the volatility measures for the presence of structural breaks. We found that long memory in some volatility measures could be attributed to the presence of structural breaks. Furthermore, using impulse response functions (IRF) based on ARFIMA, we found that shocks to sectoral returns at ASE exhibit short run persistence, whereas shocks to volatility measures display long run persistence. 相似文献
107.
Bin Srinidhi 《China Journal of Accounting Research》2013,6(3):149-166
Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the issues as an important ingredient of empirical research in accounting. I present two methods of conceptualization – the single-entity approach and the game theoretic approach. I give several examples in accounting research to explain the conceptualization process. I hope that this essay will fill a much needed void in the research process in accounting and restore the balance between conceptualization and methodology. 相似文献
108.
Studies done in developed economies have demonstrated a positive relationship between financial resource availability and CSR. Arguments that we term the Institutional Difference Hypothesis (IDH) drawn from the institutional literature, however, suggest that institutional differences between developed and developing economies are likely to result in different CSR implications. Integrating the logic of IDH with insights from slack resources theory, we argue that there exists a negative relationship between financial resource availability and CSR expenditures for firms in Ghana, a sub‐Saharan African emerging economy. We use lagged data from the Ghana Investment Promotion Centre and find that Return on Sales, Return on Equity, and Net Profitability were consistently associated with lower CSR expenditures. We highlight the implications of our findings for research and managers. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
109.
李晓翾 《保险职业学院学报》2011,(5)
2010年我国保险行业实施《企业会计准则解释第2号》后,在保费收入的会计确认上发生了重大变化,要求保险公司对签订的再保险保单进行重大保险风险测试。重大保险风险测试对再保险保单的影响重大,本文主要阐述重大保险风险测试问题的提出以及主要测试方法,并从实务角度出发,分析我国的重大保险风险测试规定对临时再保险、非比例合约再保险和比例合约再保险等再保险保单定价的影响。 相似文献
110.