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关键词： EPQ   Duplication   Setup for duplication   Inflation   Time value of money   PRODUCTION QUANTITY MODEL   EPQ MODEL   IMPERFECT   COST   QUALITY   DEMAND  

摘要： This paper investigates the effect of inflation and time value of money on an economic production quantity (EPQ) model in the single product system while the shortage of inventory is not allowed and production of defective parts during the production process and also setup time for reworking have been considered that can be non-zero. Studies show that considering the production of defective parts and reworking, the effect of inflation rate and the time value of money in EPQ model leads to change the optimal Production batch size. Since cost function is complex and finding the optimal solution is not simple, so in this study the approximate values of close to the optimal which obtained by Inventory-Total Cost chart, has been used of investigation of the effect of inflation and the time value of money on an economic quantity of production. Numerical calculations show that lack of attention to inflation and time value of money causes relatively high and unavoidably error in the cost.

关键词： Accounting conservatism   net present value of the investment   Growth of Abnormal   Remaining Income  

摘要： This study, study, library and Causal-analyticall and based on panel data analysis (panel data) is. In this study, 102 financial firms listed in the Tehran Stock Exchange during the period from 1387 to 1392( has 612 firm - years). To analyze the results of the software Spss 20, Eviews 7 and Minitab 16 has been used. The results in connection with the confirmation of the first hypothesis suggests that the relationship between accounting conservatism and net present value of the investment, there was a significant relationship. Also according to the analysis made in connection with the second hypothesis study concluded that the abnormal growth of profit and the net present value of the investment, there was a significant relationship. Following the results of the study hypothesis with the third study showed that the net present value of residual income and investment, there significant inverse relationship.

关键词： analyst recommendation revisions   information processing ability   stock price jumps   corporate events   market reactions   TIME   OPTIONS   MODELS   MARKET   IMPACT  

摘要： Recent studies document that analyst recommendation revisions tend to coincide with important corporate events, but offer mixed evidence on whether these revisions still contain significant information content. In this paper, we use large discontinuous changes, known as jumps, in stock prices as proxy for significant events and examine the information content of analyst revisions. We find that although recommendation revisions are more likely to be clustered around stock price jumps, they still contain significant information, especially those issued prior to jumps.

关键词： 产业转型   铜   经济社会发展   宏观经济环境   特色产业   优势产业   主导产业   经济发展  

摘要： 铜产业是贵溪市的特色产业、主导产业和优势产业,在经济社会发展中起着重要作用,是地方财税收入的主要来源。在经济发展新常态下,地方的铜产业发展也面临一些问题和困难：一是宏观经济环境的影响,二是税收政策变动的影响,三是企业劳动用工的影响。

关键词： 经济运行   社会消费品零售总额   规模以上工业增加值   奇崛   宏观经济环境   固定资产投资   实际利用外资   适应经济  

摘要： 2015年,面对复杂严峻的国内外宏观经济环境,在党中央、国务院的坚强领导下,重庆市主动适应经济新常态,扎实抓好稳增长、促改革、调结构、惠民生、防风险的综合平衡,促转型、激活力、补短板、强实体,全市经济保持稳中有进、稳中向好。全年地区生产总值增长11%。增长动力强劲稳健,固定资产投资增长保持在17%以上,社会消费品零售总额增长12.5%,实际利用外资107.7亿美元。结构继续优化,规模以上工业增加值增长10.8%,

关键词： 基层统计工作   转变经济发展方式   宏观经济环境   统计工作创新   基层统计部门   工作环境   转型升级   主动适应  

摘要： 经济发展新常态下,基层统计工作环境面临深刻变化,新常态既是我国发展所面临的宏观经济环境,也是转变经济发展方式、实现转型升级的新要求,更是对统计工作创新发展的新挑战,基层统计部门必须主动适应、积极应对,那么,在经济发展新常态下,如何更好地做好基层统计工作呢？结合工作实际我认为应从以下几方面入手.

关键词： 资金时间价值   年金   现值   终值  

摘要： 首先对资金时间价值做了一个解释,然后对资金时间价值的一些计算方法进行说明,特别是对普通年金的现值和终值的阐述,最后把在现实生活中的一些事例结合资金时间价值的运用。重要的是要了解并学会资金的时间价值的各种运算方式,我们运用资金的时间价值的一些计算来得到我们投资和收益。将资金的时间价值更好的运用到财务实践中。

关键词： 国内企业会计准则   国际会计准则   股票   价值相关性  

摘要： 采用实证研究的办法,通过Ohlson模型及价格回归分析模型,对2009—2014年同时发行A股、H股的42家上市公司的会计信息进行分析,藉此对国内企业会计准则与国际会计准则披露的会计信息价值相关性进行比较。研究结果显示,以股票价格为被解释变量,以股票内在价值和股票数量为解释变量进行的回归,国际会计准则预测值的回归系数优于国内企业会计准则预测值的回归系数。这说明国内企业会计准则与国际会计准则进行接轨具有必要性,并应注意会计信息应以满足投资者投资需要为首要目的。

关键词： α-power死亡力   趸缴净保费   死亡即刻赔付   死亡年末赔付  

摘要： 在分数年龄内死亡力服从α-power假设下,对几种常见的寿险精算现值模型进行推导,得到了死亡即刻与死亡年末两种理赔方式下的趸缴净保费的关系,推广了分数年龄内三种经典死亡力假设.

关键词： 租赁   贷款   比较  

摘要： 所谓融资租赁,是指承租人需要筹措资金添置设备时,租赁公司不是向其直接贷款,而是根据承租人向供货厂(商)选定的设备,使用租赁公司融入的资金,为其购入设备并出租给承租人。承租人按期偿付租金后,租赁公司通过收取名义货价的形式,将租赁物件的所有权转移给企业,即以"融物"代替"融资"。