中期财务报告准则的比较研究

为提高上市公司会计信息质量，更好地保护投资者利益，2001年11月，财政部发布了《企业会计准则——中期财务报告》。鉴于美国是实行中期报告制度最早的国家，其制度也相对完善，本文拟将我国中期财务报准则同美国的相关准则及国际会计准则IAS34作粗浅的比较分析。通过比较分析，借鉴国外准则之长处，有利于推动我国中期报告理论和实务的发展。     

山区高速公路选线设计的探讨

对在公路建设中如何贯彻可持续发展战略进行了简要论述,阐明了作者的观点;介绍山区公路的特点,对山区公路传统的选线原则提出了不同的看法;结合常德至吉首高速公路湘西段,从整体把握路线方案,平、纵指标分析,局部方案比选等方面谈山区公路选线。     

中国航空货运顾客价值动因的实证研究

通过考察中国航空货运,建立航空顾客价值的决定因素与动态性理论模型,运用结构方程方法对其检验,结果表明:时间因素和便捷性因素是影响货运顾客价值的核心要素,价格因素已退之其次,而且来自竞争者、服务商、顾客、宏观环境的变化都对顾客价值动态性有显著影响。     

“Itô's Lemma” and the Bellman Equation for Poisson Processes: An Applied View

Using the Hamilton-Jacobi-Bellman equation, we derive both a Keynes-Ramsey rule and a closed form solution for an optimal consumption-investment problem with labor income. The utility function is unbounded and uncertainty stems from a Poisson process. Our results can be derived because of the proofs presented in the accompanying paper by Sennewald (2006). Additional examples are given which highlight the correct use of the Hamilton-Jacobi-Bellman equation and the change-of-variables formula (sometimes referred to as ``Itô's Lemma'') under Poisson uncertainty.     

Recursive utility with unbounded aggregators

A new framework is presented for the study of the existence and uniqueness of solutions to the Koopmans’ equation in the unbounded case, that is based on the contraction mapping approach. In the bounded below case with bounded consumption streams, uniqueness of the solution in the whole class of weak-star continuous utility functions is obtained. When the aggregator is unbounded below and/or consumption streams are unbounded, existence of a weak-star continuous solution is shown, and a simple criterium to check the sufficient conditions for existence is provided. Juan Pablo Rincón-Zapatero and Carlos Rodríguez-Palmero gratefully acknowledge financial support by the Ministerio de Educación y Ciencia and FEDER funds under Research Projects MTM2005-06534 and SEJ2005-08709/ECON, respectively, and by Consejería de Educación de la Junta de Castilla y León under Research Projects VA99/04 and VA017B05, respectively. This paper has substantially benefited from the comments of an anonymous referee. Particular and special thanks are due to Robert Becker for his very helpful comments and valuable suggestions.     

基于主成分分析的多元线性回归用水量模型研究——以安徽省为例

用水量的准确预测对水资源规划具有重要意义。根据统计资料,选取了八项主要影响用水量变化的指标。按照主成分分析法原理,运用少数综合因子对影响用水量变化的原有八项指标进行了综合和简化,并研究其贡献率及综合效应;分析了用水量增长的特点,选用Logistic方程对综合因子进行回归分析;结合多元线性回归方法,建立了安徽省用水量模型;拟合结果表明,模型具有较高的精度;运用该模型,对安徽省2010年的用水量进行了预测;为水资源规划与管理提供参考依据。     

离心摆式减振器运动微分方程的修正

用拉格朗日方程导出离心摆式减器精确的运动微分方程，并根据工程实际中挂摆式减振器结构，提出考虑平行四边形效应的运动微分方程的修正。     

集值函数及向量值函数的两类线性算子逼近

本文得到了利用插值型线性算子列及积分型算子列逼近连续集值函数及连续向量值函数的收敛逼近阶。     

Expected exponential utility maximization of insurers with a Linear Gaussian stochastic factor model

In this paper, we consider the problem of optimal investment by an insurer. The wealth of the insurer is described by a Cramér–Lundberg process. The insurer invests in a market consisting of a bank account and m risky assets. The mean returns and volatilities of the risky assets depend linearly on economic factors that are formulated as the solutions of linear stochastic differential equations. Moreover, the insurer preferences are exponential. With this setting, a Hamilton–Jacobi–Bellman equation that is derived via a dynamic programming approach has an explicit solution found by solving the matrix Riccati equation. Hence, the optimal strategy can be constructed explicitly. Finally, we present some numerical results related to the value function and the ruin probability using the optimal strategy.     

河北保定农户居住空间行为选择的动力机制研究

农户对居住空间的行为选择是直接影响乡村空间秩序的重要因素,只有充分认识并准确把握其空间行为选择的现状及存在问题,才能从行为主体空间行为选择上进一步探寻合理引导其空间行为演变的发展道路。为了探讨当前新型城镇化背景下农户居住空间行为的演变规律,研究基于微观视角对保定市不同地区的农户进行了居住空间行为的问卷调查,并对结果进行了统计分析和结构方程模型的构建与检验。实证结果表明:(1)调查区域大部分农户对当前居住空间的满意程度为一般;(2)在农户居住空间满意度方面,配套环境驱动占主要地位,其路径系数高于住房条件驱动;(3)在配套环境驱动方面,经济活动交易便利是最主要因素;在经济生产条件驱动方面,耕种便利因子的影响程度高于灌溉条件。在住房条件驱动方面,各具体测度变量根据影响的主次程度排序依次为:建筑面积、宅基地面积、房屋结构、排水便利、出路与交通。建议保定市从配套设施建设、循序渐进的规范化引导、创新制度体系建设等方面合理引导农户居住空间的行为演变。