企业内部会计控制问题研究

文章从企业内部控制和内部会计控制的含义和范围出发,阐述企业内部会计控制的意义。     

Performance of the different RAROC models and their relation with the creation of economic value. A study of the largest banks operating in Brazil

This article approaches several different methodologies for calculation of the RAROC (Risk Adjusted Return on Capital) for Brazilian banks. Two questions gave reason to the study: whether the application of different methods for calculation of the RAROC would generate significantly different results?, and checking what is the connection between the RAROC and the generation of economic value, measured by the EVA (Economic Value Added), for the largest banks with operations in Brazil? The following methodologies for verification of the RAROC were applied: Buch’s Method (2011); Prokopczuk’s Method (2006); Prokopczuk’s Method (2006) with application of the VaR technique; Saunders’s Method (2007); Chapelle’s Method (2008); and the Smithon & Hayt Method (2001), by applying these parametric and non-parametric statistics in order to check the sensibility of the differences between models. This study has evidenced that, when we compare the methodology based on minimum capital with other methodologies, there are no significant differences, except in the few cases indicated. It is important to notice it only occurred in the case of the Bank of Brazil and it was concentrated in the comparison of the Creditmetrics models and in the methodology in which there is equivalence by the reference equity.     

试论我国产品责任法产品范围的界定

本文比较了国内外现行产品责任法中的产品范围，分析了我国产品范围界定中存在的问题，提出完善我国产品责任法中产品范围的建议。     

Processes of normal inverse Gaussian type

With the aim of modelling key stylized features of observational series from finance and turbulence a number of stochastic processes with normal inverse Gaussian marginals and various types of dependence structures are discussed. Ornstein-Uhlenbeck type processes, superpositions of such processes and stochastic volatility models in one and more dimensions are considered in particular, and some discussion is given of the feasibility of making likelihood inference for these models.     

警惕人民币升值过度

近几年来,基于我国持续的贸易顺差和高速增长的外汇储备,人民币汇率呈加速上升态势.本文通过具体分析我国贸易顺差持续扩大的根本原因后指出:中国的贸易顺差中隐藏着伪装成贸易的巨额资本流入,如果人民币大幅升值,将对我国经济造成灾难性打击.适当放宽长期资本流动,严格限制短期资本流动,降低出口退税率,激活我国国内B股市场和提高境内美元存款利率等,应是预防人民币过度升值的有效措施.     

2×2算子矩阵的数值域扰动问题

给出了有限维H ilbert空间中2×2算子矩阵的数值域扰动定理的两种证明方法,并且将该定理推广到无限维H ilbert空间上的自伴算子。     

土鸡蛋中添加剂斑蝥黄的色谱质谱联用检测方法研究

本实验对土鸡蛋中斑蝥黄添加剂色谱质谱联用检测方法进行了研究,利用操作简便的液液萃取净化方法,使用Waters公司BEH C18反相色谱柱结合ACQUITY UPLC超高效液相色谱串联三重四极杆质谱联用仪对目标化合物进行分析测试,实验结果表明,在10~200 ng·mL^-1的浓度范围内,线性相关系数大于0.99,斑蝥黄的检出限为5.00 ng·mL^-1,定量限为10.0 ng·mL^-1,在10~200 ng·mL^-1的不同添加水平下,回收率为90%~105%,RSD≤5(n=6),方法快速准确可靠,灵敏度高,操作简便,可满足对土鸡蛋中添加剂斑蝥黄的检测工作需求。     

零碳建筑技术路线研究

为实现零碳建筑的零碳排放和超低能耗目标,提出了零碳建筑的技术路线。利用负荷能耗指标作为技术评价标准,以保定市某幼儿园实际工程为例,通过DeST软件模拟,分析了本项目全年负荷变化,冷热负荷指标以及负荷能耗指标,然后通过正交试验与极差分析得出不同影响因素对建筑热负荷的影响程度。结果表明,零碳幼儿园全年累计热负荷指标为61.60 kW·h/m~2,全年累计冷负荷指标为75.99 kW·h/m~2,采暖季热负荷指标为18.36 W/m~2,空调季冷负荷指标为25.76 W/m~2;不同影响因素对建筑热负荷的影响程度从大到小依次为外墙传热系数>人员密度>设备功率>屋顶传热系数,对建筑冷负荷影响程度从大到小依次为人员密度>设备功率>外墙传热系数>屋顶传热系数。零碳建筑技术路线的运用对于降低建筑能耗、实现建筑零碳目标具有重要意义。     

现代市场经济运行中的总量均衡区间问题

市场经济条件下,厂商将其供给量调整到合理水平所需的费用可称为微观调节成本。由于存在微观调节成本这种特殊的经济运行费用,因而宏观层面上供求总量均衡点的两侧便分别存在着“低位临界点”与“高位临界点”,这两点界定了一个总量均衡区间,社会总产量一旦进入该区间,市场机制便不会再对供求数量作出调整。总量均衡区间的大小一定程度上可加以控制,但区间本身不会因政府的总量调控而取消。因此,应更新对总量均衡状态的理解;总量调控应确立并遵循“上限原则”与“下限原则”;降低微观调节成本有助于提高总量调控精度。     

论高校图书馆开架借阅管理

高校图书馆开架借阅必须加以科学的管理 :一、注重选择开架环境 ,制定合理的开架范围 ;二、完善开架借阅规章制度 ,增强读者文明借阅意识 ;三、提高馆员素质 ,做好导读与监督工作 ;发挥机检优势 ,减少架上翻阅次数。