住房抵押贷款支持证券的利率风险度量——基于"建元2005-1 MBS"A证券的实证

住房抵押贷款支持证券中隐含期权的存在导致未来现金流不确定,久期和凸度等利率风险管理工具不再适用。本文基于OAS理念建立了住房抵押贷款支持证券的利率风险度量过程:采用多项式样条函数法构建零息票收益率曲线,采用Vasicek模型描述动态利率期限结构,通过蒙特卡罗方法模拟利率路径并确定未来现金流,采用ARMA模型描述和预测提前偿付率,进而计算出OAS、有效久期和有效凸度的值。最后以建元2005-1MBSA证券为对象进行了实证研究。     

论旅游学研究的对象和任务

从旅游学产生的历史和旅游学理论体系的内容两个角度对旅游学的研究对象进行了分析研究,认为旅游学的研究对象就是旅游活动和旅游业,其中又以旅游的三要素——旅游主体、旅游客体、旅游媒体及其相互关系为核心。其任务是找出对旅游活动和旅游业发展的规律性认识,对旅游实践活动起到理论上的指导作用     

论财务会计概念结构

本文主要论述了财务会计概念结构释义、财务会计概念结构构建方式的哲学思考、以及我国财务会计概念结构的构建三个方面的问题     

基于农村居民最低养老水平的财政支付能力研究

基于农村居民现实最低养老需求,对我国财政的养老补贴支付能力进行测算分析。以修正恩格尔系数为基础测度了农村居民最低养老保险水平,并依据农村恩格尔系数及物价指数的历史变动趋势,预测了2010-2020年农村最低养老动态水平;利用财政收入规模的自回归模型预测了2010-2020年的财政收入规模,结合普惠型养老金总额应为财政收入的5%国际经验,对基本养老金以及最低养老需求占财政收入的比重进行了测算和评价。目前的基本养老金在短期内对改善农村老年人生活有重要作用,但长期来看还需要不断增加,应优化财政支出结构。     

农村雷电灾害研究

文章针对农村雷电灾害发生的特点,分析农村雷电灾害现状,并提出农村雷电灾害预防措施,旨在为今后农村防雷减灾工作的开展提供参考。     

Economic Valuation of Health for Environmental Policy: Comparing Alternative Approaches. Introduction and Overview

Protecting human health is a primary goal of environmental policy and economic evaluation of health can help policy-makers judge the relative worth of alternative actions. Economists use two distinct approaches in normatively evaluating health. Whereas environmental economists use benefit-cost analysis supported by monetary valuation in terms of willingness-to-pay, health economists evaluate interventions based on cost-effectiveness or cost-utility analysis (CEA), using quality-adjusted life-years (QALY) or similar indexes. This paper provides background on the controversy about the relative merits of these approaches and introduces the remaining papers in the special issue. These papers (with one exception) were presented at a conference sponsored by the Department of Economics at the University of Central Florida with support from the US Environmental Protection Agency. Although CEA might not lead to substantially different implications for environmental policy than benefit-cost analysis, and QALY may provide a benefit transfer tool to fill gaps in the morbidity valuation literature, the papers in this issue raise serious concerns about the suitability of QALY-based CEA for environmental regulatory analysis. QALY does not in general appropriately represent individual preferences for health and CEA is neither independent of income distribution nor adequate to assess efficiency.     

金融犯罪种类划分及其特征揭示——兼论金融犯罪的此罪与彼罪之界分

金融犯罪作为一种新型经济犯罪,目前立法、司法部门及刑法学界对有关此类犯罪问题的研究尚不够全面、深入,其中对金融犯罪进行科学、合理分类并揭示其特征是亟需研究的基本问题之一。通过综合研析刑法理论界颇具代表性的客体、行为、混合等诸种分类法之优劣,紧密结合我国现行刑法所作的立法分类,提出以混合分类法为基本思路,依据金融犯罪所侵犯客体的相同性,兼顾犯罪方法的特殊性,作进一步的分类细化,以期形成符合我国实际的金融犯罪分类设想;同时,充分揭示不同类型金融犯罪构成特征,全面把握金融犯罪此罪彼罪界限所在,从而为金融刑事立法不断完善以及司法部门正确定罪量刑提供有利的依据。     

由行星运动公共特征综合运动物体“磁场”

辩证理解牛顿第一定律,并采用牛顿综合万有引力的科学方法,由行星长期运动公共特征,综合运动物体的"磁场"。     

Object detection based on visual memory: a feature learning and feature imagination process

ABSTRACT

Visual memory plays an important role for the human’s visual system to detect objects. The features of an object stored in the visual memory have much lower dimensions than the features contained within an image. We simulate the visual memory as a feature learning and feature imagination (FLFI) process to build an object detection algorithm. The method is constructed by a bottom-up feature learning and a top-down feature imagination. The proposed object detection method is tested using publicly available benchmark data sets, and the result indicates that it is fast and more robust.     

.NET远程处理构架及分布式对象处理

Microsoft○R.NET远程处理为在不同的应用域(AppDomains)、不同的进程和不同计算机中活动的对象的交互提供了系统框架支持,使其相互之间能够进行畅通无阻的通信。分布式对象处理(Remoting)依托 NET远程处理框架运行库及编程模型的支持,使得分布式对象处理变得异常简捷透明。本文探索了可利用的 NET远程处理方案,并详细探讨了分布式对象的处理实例。