《语言学翻译理论》评介

卡特福德在《语言学翻译理论》将翻译定义为:用一种等值的语言的文本材料去替换另一种语言的文本材料,用程度、层次、阶等概念对翻译系统科学地进行分类。其理论虽有局限性,但仍为翻译理论研究提供了新途径。     

基本放大电路动态分析技巧

基本放大电路的动态分析是模拟电子技术教学中的一个重点,同时也是一难点。笔者在多年的教学中总结出一套基本放大电路动态分析的一般方法,在画放大电路的微变等效电路时使用了一定的技巧,使各种基本放大电路的微变等效电路形式一致,通过其求电压放大倍数、输入电阻、输出电阻等参量极其容易,实践证明学生容易掌握,化解了基本放大电路动态分析的难点。     

论投资项目经济评价基础--资金等值计算

文章对各种投资项目资金等值计算进行了详细讨论。并给出了相应的合理处理与计算方法。特别是计息期长于支付期的投资项目资金等值计算。     

Can household-based food consumption surveys be used to make inferences about nutrient intakes and inadequacies? A Bangladesh case study

Household Consumption and Expenditures Surveys (HCES) are increasingly being used to make inferences about individual food consumption, despite the fact that they collect food data at only the household level. Usually the analysis assumes that the household’s food is distributed among its members in direct proportion to each member’s share of the household’s total energy requirements; what is referred to as the adult male equivalent (AME) approach. Using the 2011–2012 Bangladesh Integrated Household Survey—which collected consumption data for all members of rural households using combined 24-hour recall (24HR) and food weighing methods—this study directly compared probability-based average estimates of intakes, intake gaps, and the prevalence of inadequacies as estimated by the 24HR and those calculated using the AME approach for energy and each of four micronutrients: vitamin A, iron, zinc, and calcium.At the population level, for iron, vitamin A, and calcium, more than 97% of all individuals had the same estimated prevalence of adequate or inadequate nutrient intakes using 24HR and AME-based estimates. In the case of energy and zinc, roughly 77 and 83% of the sample population had identical adequacy statuses, respectively. The magnitude of inadequacies (the nutrient gaps) differed by 8 percentage points for energy and less than 3 percentage points for the four micronutrients. Disaggregating intakes and inadequacies by age groups revealed that the vast majority of variance between the two methods was highly concentrated in the first few years of life. Children 3 years of age and younger constituted 7.5% of the population but had 13.1% of the inconsistencies in intake adequacy status. 54% of children 3 and under had at least one pair of inconsistent prevalence estimates. While there are important differences in the levels of estimated energy and micronutrient intakes using 24HR and the AME-based estimates for children 3 and under, the results are remarkably comparable for the rest of the population.     

The Minimal Entropy Martingale Measure and the Valuation Problem in Incomplete Markets

Let χ be a family of stochastic processes on a given filtered probability space (Ω, F, (F_t)_t∈T, P) with T?R₊. Under the assumption that the set M_e of equivalent martingale measures for χ is not empty, we give sufficient conditions for the existence of a unique equivalent martingale measure that minimizes the relative entropy, with respect to P, in the class of martingale measures. We then provide the characterization of the density of the minimal entropy martingale measure, which suggests the equivalence between the maximization of expected exponential utility and the minimization of the relative entropy.     

MODELING LIQUIDITY EFFECTS IN DISCRETE TIME

We study optimal portfolio choices for an agent with the aim of maximizing utility from terminal wealth within a market with liquidity costs. Under some mild conditions, we show the existence of optimal portfolios and that the marginal utility of the optimal terminal wealth serves as a change of measure to turn the marginal price process of the optimal strategy into a martingale. Finally, we illustrate our results numerically in a Cox–Ross–Rubinstein binomial model with liquidity costs and find the reservation ask prices for simple European put options.     

税法中视同销售的比较分析

在税收实务中,视同销售是一个重要内容。视同销售涉及税种广泛,内容丰富,增加了纳税风险。本文试从视同销售的相关规定出发,比较分析视同销售在各个税种税法规定的异同,以便较为清晰的认识视同销售行为,减少纳税人的纳税风险。     

透视国际趋同背景下的欧盟等效会计标准认可

欧盟坚持等效的理念并积极推行\"等效会计标准\"认可,是基于自身利益考虑和会计准则国际趋同的实际情况做出的理性选择.欧盟已经把美国、日本和加拿大三国列作等效会计标准候选国.我国内地与香港会计准则实现等效有利于今后与欧盟、美国等国家和地区开展会计准则等效工作.我国应坚持\"趋同是第一步,等效才是目标\"的理念,积极推进我国会计准则国际等效,并力争早日成为欧盟的第四个等效标准候选国家.