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1.
徐梦辉 《时代经贸》2014,(6):179-179
在经济全球化大环境下,企业具有更加多样化的会计信息,也就更需要能全面反映企业业绩的财务分析体系。多年来传统杜邦分析法虽因能系统、全面、直观地反映企业财务状况,提高对财务报表的分析效率,提升经营管理能力而得到企业的广泛应用,但它本身存在着诸多缺陷。针对其局限性,本文引入可持续增长率来改进传统的杜邦分析体系以更加符合现代企业的要求。  相似文献   
2.
2016年5月《国务院办公厅关于深入推行科技特派员制度的若干意见》发布实施,但其实施效果如何有待验证。构建科技特派员制度实施绩效评估指标体系,利用改进熵值法和官方统计数据,对中国省域科技特派员制度实施绩效进行实证评估,并对评估结果进行聚类分析。结果表明,中国大多数省份科技特派员制度实施绩效水平较低;根据实施科技开发项目、形成利益共同体、服务农民情况、推广服务和扶贫成效5个绩效评估维度,可以将中国内地31个省份划分为5种类型;即使是总绩效水平较高的地区,在科技特派员制度实施绩效方面也存在一些短板。  相似文献   
3.
Despite widespread global efforts to promote clean cookstoves to achieve improvements in air and forest quality, and to reduce global climate change, surprisingly little is known about the degree to which these actually reduce biomass fuel consumption in real-world settings. Using data from in-house weighing of fuel conducted in rural India, we examine the impact of cleaner cookstoves ⿿ most of which are LPG stoves ⿿ on three key outcomes related to solid fuel use. Our results suggest that using a clean cookstove is associated with daily reductions of about 4.5 kg of biomass fuel, 160 fewer minutes cooking on traditional stoves, and 105 fewer minutes collecting biomass fuels. These findings of substantial savings are robust to the use of estimators with varying levels of control for selection, and to alternative data obtained from household self-reports. Our results support the idea that efforts to promote clean stoves among poor rural households can reduce solid fuel use and cooking time, and that rebound effects toward greater amounts of cooking on multiple stoves are not sufficient to eliminate these gains. We also find, however, that households who have greater wealth, fewer members, are in less marginalized groups, and practice other health-averting behaviors, are more likely to use these cleaner stoves, which suggests that socio-economic status plays an important role in determining who benefits from such technologies. Future efforts to capture social benefits must therefore consider how to promote the use of alternative technologies by poor households, given that these households are least likely to own clean stoves.  相似文献   
4.
高速铁路网的日趋完善,高速列车开行数量的进一步增加,对高速铁路动车组检修资源布局提出新的要求。为合理优化动车组检修资源布局,提高动车组检修效率,在分析我国动车段和动车运用所管理模式及布局方案的基础上,将动车组检修资源布局优化问题转化为基于多基地车辆路径运用的基地选址问题,基于"备选运用所-运输需求-动车组运用"间的关联关系构建动车组运用检修接续网络,建立动车组检修资源布局优化模型。以某区域的铁路网为例,利用近远期规划优化动车组检修资源布局,验证模型有效性,为今后动车组检修资源布局优化提供参考。  相似文献   
5.
市场经济运行中的利益分配矛盾解析──以旧城改造为例   总被引:3,自引:0,他引:3  
市场经济体制下的旧城改造是一项牵扯矛盾多而又复杂的社会工程,其中拆迁阶段的利益冲突尤为激烈.旧城改造意味着利益关系的重构,阐明了利益分配矛盾的成因,从制度、技术和实施三个层面提出了改良措施.  相似文献   
6.
Predicting consumption behavior is very important for adjusting supplier production plans and enterprise marketing activities. Conventional statistical methods are unable to accurately predict green consumption behavior because it is characterized by multivariate nonlinear interactions. The paper proposes an optimized fruit fly algorithm (FOA) and extreme learning machine (ELM) model for consumption behavior prediction. First, to address the problem of uneven search direction of FOA leading to insufficient search ability and low efficiency, the paper proposes a sector search mechanism instead of a random search mechanism to improve the global search ability and convergence speed of FOA. Second, to address the issue that the initial weights and hidden layer bias values of the ELM are randomly generated, which affects the learning efficiency and generalization of the ELM, the paper uses an improved FOA to optimize the weights and bias values of ELM for improving the prediction accuracy. Taking the green vegetable consumption behavior of Beijing residents as an example, the results show the optimization of the initial weight and threshold of ELM by the GA, PSO, FOA, and SFOA, the prediction accuracy of the GA-ELM, PSO-ELM, FOA-ELM, and SFOA-ELM models all surpass those of ELM. Compared with BPNN, GRNN, ELM, GA-ELM, PSO-ELM, and FOA-ELM models, the RMSE value of SFOA-ELM was decreased by 9.45%, 8.40%, 11.89%, 5.84%, 2.22%, and 2.69%, respectively. These findings demonstrate the effectiveness of the SFOA-ELM model in green consumption behavior prediction and provide new ideas for the accurate prediction of consumption behaviors of other green products with similar characteristics.  相似文献   
7.
The exploration of option pricing is of great significance to risk management and investments. One important challenge to existing research is how to describe the underlying asset price process and fluctuation features accurately. Considering the benefits of ensemble empirical mode decomposition (EEMD) in depicting the fluctuation features of financial time series, we construct an option pricing model based on the new hybrid generalized autoregressive conditional heteroskedastic (hybrid GARCH)-type functions with improved EEMD by decomposing the original return series into the high frequency, low frequency and trend terms. Using the locally risk-neutral valuation relationship (LRNVR), we obtain an equivalent martingale measure and option prices with different maturities based on Monte Carlo simulations. The empirical results indicate that this novel model can substantially capture volatility features and it performs much better than the M-GARCH and Black–Scholes models. In particular, the decomposition is consistently helpful in reducing option pricing errors, thereby proving the innovativeness and effectiveness of the hybrid GARCH option pricing model.  相似文献   
8.
江西省已在2005年进入人口老龄化社会。江西省统计局人口变动情况抽样调查资料显示,在省内居民生活水平上升、平均预期寿命提高,以及人口生育率持续保持较低水平等因素的综合作用下,江西省人口老龄化进程持续加快。妥善解决老年人的需求,将成为实现江西崛起的关键一步。文中通过对江西省内实地调研,针对现有居家养老模式存在的缺陷,提出合理建议。  相似文献   
9.
Seed interventions are the major agricultural response during emergency and recovery phases of humanitarian relief. They are implemented by diverse agencies, and widely promoted: for instance the FAO alone managed 400 such projects between 2003 and 2005. However, seed aid suffers from a lack of critical attention, perpetuating widespread myths among practitioners, policymakers, and the larger humanitarian community. This paper challenges five predominant myths about seed aid: (1) seed aid is needed whenever food aid is; (2) seed aid can do no harm; (3) disasters wipe out seed systems; (4) effective implementation is a straightforward logistical exercise, and; (5) improved seed is the best form of aid. These myths are juxtaposed with recent empirical work across a range of countries, particularly in Eastern and Southern Africa. The perpetuation of such myths highlights a serious absence of scrutiny of emergency seed aid, and helps explain why such aid is repeated year after year in many sites, with little apparent positive effect. The paper argues that the invisibility of seed aid is a major cause for the lack of oversight and concludes that donors and farmer beneficiaries must become centrally involved in seed aid governance.  相似文献   
10.
要掌握市场先机,投资者可以采用数学建模和计算机编程相结合的投资策略,以量价关系原理改进的 RSI 指标的量化投资策略,是投资者可以加以借鉴的一种。在改进后的双指标策略的指引下,加上合适的资金管理和风险控制,投资者有望在较低的风险下获得较平稳的收益。  相似文献   
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