浅谈财务与会计关系中国和西方国家的差异及其原因

纵观中国几十年的企业财务体制一直只在被动地处理国家对国有企业的资金供给形式,国家与国有企业的分配关系,集中财务与扩大企业财权上下功夫。这事实上偏离了财务的本质,使财务成为被动适应国家需要、被动执行国家政策的一种工具,造成了我国财务与财政在一定程度上合二为一的局面。西方国家由于有比较健全的市场经济体制和发达的金融市场环境,财务不仅很少受政府的干预,财务管理中被迫用足够的力量去处理筹资、投资和股利分配等问题,在财务管理实践中也将财务与会计分别设置机构。     

我国城市共同沟建设探讨

随着科学发展观的提出和实施,城市的可持续发展逐渐被提上了社会发展的日程,共同沟作为合理利用城市空间资源和城市基础建设科学发展的一种方式,越来越受到人们的重视,并且已逐渐成为衡量一个城市现代化发展水平的标志之一。     

论品牌运营的意义

“品牌至尊“已成为现实.品牌运营的意义可以从不同角度进行探讨,因此有品牌运营的法律学意义;品牌运营的经济学意义;品牌运营的物理学意义;品牌运营的文化学意义;品牌运营的营销学意义.     

浅析如何处理习语的翻译

习语有着极强的表现力,内涵十分丰富,所以翻译起来难度极大。本文从地理环境、动物的不同理解、风俗习惯三个方面通过举例对比的方法,分析英汉习语产生的涵义,指出不同的语言承载各自不同的文化和习惯,使英语学习者了解英汉习语所依托的深层文化差异。     

Estimation of Common Factors under Cross‐Sectional and Temporal Aggregation Constraints

The paper estimates a large‐scale mixed‐frequency dynamic factor model for the euro area, using monthly series along with gross domestic product (GDP) and its main components, obtained from the quarterly national accounts (NA). The latter define broad measures of real economic activity (such as GDP and its decomposition by expenditure type and by branch of activity) that we are willing to include in the factor model, in order to improve its coverage of the economy and thus the representativeness of the factors. The main problem with their inclusion is not one of model consistency, but rather of data availability and timeliness, as the NA series are quarterly and are available with a large publication lag. Our model is a traditional dynamic factor model formulated at the monthly frequency in terms of the stationary representation of the variables, which however becomes nonlinear when the observational constraints are taken into account. These are of two kinds: nonlinear temporal aggregation constraints, due to the fact that the model is formulated in terms of the unobserved monthly logarithmic changes, but we observe only the sum of the monthly levels within a quarter, and nonlinear cross‐sectional constraints, since GDP and its main components are linked by the NA identities, but the series are expressed in chained volumes. The paper provides an exact treatment of the observational constraints and proposes iterative algorithms for estimating the parameters of the factor model and for signal extraction, thereby producing nowcasts of monthly GDP and its main components, as well as measures of their reliability.     

宠物园小建筑便利清扫的高低尖顶笼舍设计法

宠物园的禽类笼舍造型太小,不适合饲养员清理粪便,设计成高低穿插模式的小建筑以后,工作人员可站立冲洗笼舍,每天无需再爬入笼内清理,规定成高屋顶和低坡顶结合的优美造型,符合动物优势生存及展出景观不规则的需求,在动物园建筑中具有一定的推广价值。     

湖南高椅村聚落景观空间形态的文化阐释

文章以湖南会同高椅村为研究对象,从传统文化对聚落景观的影响因素出发,着重分析聚落景观空间形态中的文化内涵,阐述高椅从不同侧面遵循文化教育、社群文化活动和礼制信仰等方面要求的景观空间特色,强调传统文化对聚落景观空间形态的形成有着至关重要的作用。     

Moment estimation in discrete shifting level model applied to fast array‐CGH segmentation

We develop a mathematical theory needed for moment estimation of the parameters in a general shifting level process (SLP) treating, in particular, the finite state space case geometric finite normal (GFN) SLP. For the SLP, we give expressions for the moment estimators together with asymptotic (co)variances, following, completing, and correcting Cline (Journal of Applied Probability 20, 1983, 322–337); formulae are then made more explicit for the GFN‐SLP. To illustrate the potential uses, we then apply the moment estimation method to a GFN‐SLP model of array comparative genomic hybridization data. We obtain encouraging results in the sense that a segmentation based on the estimated parameters turns out to be faster than with other currently available methods, while being comparable in terms of sensitivity and specificity.     

Getting the Unemployed Back to Work: The Role of Targeted Wage Subsidies

This paper examines alternative approaches to wage subsidy programmes. It does this in the context of a recent active labour market reform for the young unemployed in Britain. This New Deal reform and the characteristics of the target group are examined in detail. We discuss theoretical considerations, the existing empirical evidence and propose two strategies for evaluation. The first suggests an ex-post trend adjusted difference in difference estimator. The second, relates to a model based ex-ante evaluation. We present the conditions for each to provide a reliable evaluation and fit some of the crucial parameters using data from the British Labour Force Survey. We stress that the success of this type of labour market programmes hinge on dynamic aspects of the youth labour market, in particular the pay-off to experience and training.     

A Note on the Nelson–Siegel Family

We study a problem posed in Bj"ork and Christensen (1999): Does there exist any nontrivial interest rate model that is consistent with the Nelson–Siegel family? They show that within the Heath–Jarrow–Morton framework with deterministic volatility structure the answer is no. In this paper we give a generalized version of this result including stochastic volatility structure. For that purpose we introduce the class of consistent state space processes, which have the property to provide an arbitrage-free interest rate model when representing the parameters of the Nelson–Siegel family. We characterize the consistent state space Itô processes in terms of their drift and diffusion coefficients. By solving an inverse problem we find their explicit form. It turns out that there exists no nontrivial interest rate model driven by a consistent state space Itô process.