Measurement of formal harmonization progress:: The IASC experience

As a result of globalization, the accounting profession has become increasingly aware of the need to establish a single set of accounting standards that would be valid in the international arena. Recent events highlight the timeliness of this study, which provides an empirical measurement of International Accounting Standards Committee (IASC) progress throughout its harmonization history. The purpose of this article is twofold: first, a new measure of the advances achieved through formal harmonization and second, to use this methodology to evaluate the IASC achievements all through its standard-setting activity. Our results prove that the IASC has made great progress in regard to the level of harmony achieved through the accounting standards it has issued or revised. Nevertheless, we conclude that the IASC needs to continue working towards greater formal harmonization. Our study also indicates research directions that could advance the study of formal harmonization. This specific area of research has generally been disregarded in the existing literature, a trend we would like to see reversed, considering that its application can provide valuable insight for standard-setting processes, especially now that the accounting community is so conscious of the need to advance the harmonization process.     

可变截面涡轮增压器蜗壳流场分析

目前涡轮增压器是车用内燃机中的增压器,可变截面涡轮增压器是涡轮增压器,其流场也会伴随蜗壳形状、叶轮、旁通阀等变化而发生变化,本文对于这些可能存在的状况进行了模拟分析,在实验中得出数据,从而推出结论。     

分形图及图案设计

本文讨论了各种分形图及在图案设计中的应用 ,并提出了利用这些分形图生成图案的一些方法。     

《画法几何与机械制图》教学改革的探索与实践

随着教学环境因素的变化,课程学时被压缩,又必须实现预期的教学目的,应转变教学观念,改革课程的教学内容和教学方法。通过教学内容的整合、科学分配课时、突出计算机绘图实现教学内容的改革。在传统教学方法的基础上运用现代多媒体技术、绘图软件和网络技术实现教学方法和手段的改革。     

一个解决平面几何问题的有效方法

欧氏几何是射影几何的子几何,用射影的观点考虑一些几何问题,不需要太多技巧,并且在很大程度上使问题的解决变得容易,射影坐标的建立就是一个解决平面几何问题的有效方法。     

均匀圆阵的测向模糊研究

在高分辨阵列测向系统中,均匀圆阵(UCA)是一种广泛使用的阵列结构。利用均匀圆阵的阵列流形的微分几何作为分析工具,对实际中常用的几种均匀圆阵的测向模糊进行了大量的计算机仿真试验,定量地给出了这些阵列的测向模糊方向和相应的秩,揭示了均匀圆阵的测向模糊性能与其阵元数和孔径之间的关系,得出了一些有实际意义的结论。这对工程应用时均匀圆阵的选择和构造具有很强的参考价值和指导意义,可以避免系统设计的盲目性和随意性。     

对反物质的再认识

利用克里福德代数建立的双曲Minkowski空间，能描述正粒子和反粒子的几何行为，在此数学背景下讨论微观客体的运动行为和物理性质，可能为正粒子、反粒子与物质的内在逻辑关联以及辩证地理解反物质带来一些新意。     

宽带无线接入网中的RS编译码硬件解决方案

提出了欧氏算法和IDFT相结合的RS码流式解码方案,并在FPGA芯片上予以实现。计算机仿真和实测表明,该方案在GF(28)的符号速率可达50MHz以上,最大延时为640ns,满足了高速宽带无线接入网中抗干扰编译码的需求。     

A new consensus-based unemployment indicator

In this study we present a novel approach to measure the level of consensus among agents’ expectations. The proposed framework allows us to design a positional indicator that gives the percentage of agreement between survey expectations. While other aggregation methods such as the balance, which is constructed as the difference between the percentages of respondents giving positive and negative replies, explicitly omit the neutral information, the proposed metric allows synthesizing the information coming from all response categories, including the percentage of respondents who do not expect any change. In order to assess the performance of the proposed measure of consensus, we compare its ability to track the evolution of unemployment to that of the balance in eight European countries. With this aim, we scale both measures to generate one-period ahead forecasts of the unemployment rate. We find that the consensus-based unemployment indicator outperforms the balance in all countries except Denmark and Sweden, which suggests that the level of agreement among agents’ expectations is a good predictor of unemployment.     

Solvable local and stochastic volatility models: supersymmetric methods in option pricing

In this paper we provide an extensive classification of one- and two-dimensional diffusion processes which admit an exact solution to the Kolmogorov (and hence Black–Scholes) equation (in terms of hypergeometric functions). By identifying the one-dimensional solvable processes with the class of integrable superpotentials introduced recently in supersymmetric quantum mechanics, we obtain new analytical solutions. In particular, by applying supersymmetric transformations on a known solvable diffusion process (such as the Natanzon process for which the solution is given by a hypergeometric function), we obtain a hierarchy of new solutions. These solutions are given by a sum of hypergeometric functions, generalizing the results obtained in a paper by Albanese et al. (Albanese, C., Campolieti, G., Carr, P. and Lipton, A., Black–Scholes goes hypergeometric. Risk Mag., 2001, 14, 99–103). For two-dimensional processes, more precisely stochastic volatility models, the classification is achieved for a specific class called gauge-free models including the Heston model, the 3?/?2-model and the geometric Brownian model. We then present a new exact stochastic volatility model belonging to this class.