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关键词： 财务管理   货币时间价值   教学方法   教学效果  

摘要： 《财务管理》是财会专业以及相关专业必修的专业核心课，财务管理大体分为筹资、投资、资金营运、收益分配四大模块，货币时间价值贯穿于这四大模块当中，是教师教学授课的重点和难点。货币时间价值在我们的日常生活中也有很多应用，所以教师和学生都非常重视这部分内容。本文通过对教师和学生两方面进行分析，运用一些适当的教学方法，来收到较好的教学效果。

关键词： 经济运行   化工行业   中国石油   年度报告   宏观经济环境   业务收入   同比增长   经济工作  

摘要： 2014年，面对复杂多变的宏观经济环境，全国石油和化工行业努力克服下行压力，经济运行基本实现了稳中有进的总体目标，全年完成工业增加值比上年增长8．3‰实现主营业务收入14．06万亿元，同比增长5．4％。展望2015年，尽管稳增长、调结构的任务很重，面临的困难很多，但机遇和有利条件也不少。我们要树立信心、坚定决心，按照中央经济工作会议的部署和要求，打好“十二五”收官攻坚战。初步预测，2015年全行业经济运行将保持平稳，经济效益将与主营收入同步增长，预计全年实现主营业务收入15．1万亿元左右，比上年增长约7％；利润总额8700亿元上下，增长约6％。

关键词： 表内业务   信托贷款   显性化   货币的时间价值   资金信托   风险准备金   风险分担机制   风险偏好   内部控制   存贷业务  

摘要： 保本信托的本质应该是基于信托法理的表内业务,因此应比一般的表内业务更注重架构设计。隐性条款显性化相较于传统的集合资金信托计划,保本信托首先应将隐形的本金保障条款显性化。保障本金安全可以有多个层次。第一个层次是保障受益人最终获得金额的下限等于初始本金，实际上就是在不考虑货币的时间价值和通胀因素的前提下保障本金安全，可以称为保证本金安全；第二个层次是保障受益人最终获得金额的下限等于初始本金加上一定的收益，即保证最低收益。

关键词： 最低租赁收款额   未担保余值   开始日   融资租赁   长期应收款   现金流   租赁期   入账价值   现值   企业会计  

摘要： 一、文本 第十八条：在租赁期开始日,出租人应当将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。

关键词： 货币时间价值   企业运营   个人理财  

摘要： 货币时间价值的存在得到理论界的一致认可,同时无论是个人投资经济行为,还是企业运营经济行为,都一定程度受货币时间价值产生的作用影响。个人投资或者企业运营决策过程中,决策方案应当优先考虑货币时间价值获利指数、净现值以及内涵报酬率等动态指标,确保投资、运营决策的科学合理性。无论是个人,还是企业,都应当培养起货币时间价值的相关观念,经科学合理的货币时间价值的应用,以服务于自身经济活动中,积极促进自身有限货币资金的有效利用,从而收获良好的经济效益。文章通过阐述货币时间价值概述,对货币时间价值的应用进行研究探讨,旨在为个人投资或者企业运营的货币时间价值的应用研究适用提供一些思路。

关键词： 等比数列   复利   现值   模型  

摘要： 等比数列作为一种常见的数列,其重要性体现在各类数学教材的内容中,应用非常广泛,特别是在数理金融的计算方面,可以利用等比数列的定义和性质导出等比数列的复利支付模型和现值分析模型,并应用到实际问题的分析中。

摘要： A deteriorating inventory model using time-value of money with price dependent declined quadratic demand allowing promotion policy is developed for a deterministic inventory system. This study applied the discounted cash flows (DCF) approach for problem analysis with shortages in economic production quantity (EPQ) model. The objective of this model is to maximize the net present value profit so as to determine the optimal time period, promotion factor and order quantity. The numerical analysis shows that an appropriate policy can benefit the retailer and promotional policy is important, especially for deteriorating items. Finally, sensitivity analysis of the optimal solution with respect to the major parameters are also studied to draw some decisions with managerial implications for competitive advantage.

关键词： Customary Law   Custom Public   Management of Invesment  

摘要： Position of custom public and customary law becomes of vital importance in Indonesia law system. Custom public having land right and natural resources must be respected according to section 18 UUD 1945 result of amendment. That thing also applies in activity of invesment is exploration of natural resources property of Indonesia custom public. In practice of the management of invesment in Indonesia collisions happened, because uncared of custom public rights. Even have been specified [code/law] No. 25 The year 2007 about capital investment but in reality still happened pengabayan of custom public. Case PT. Newmoon, case PT. Freeport Papua, and case PT. Lapindo Berantas is form of neglecting of invesment rights masterpiece in bond custom public rights. Result of the research shows the happening of neglecting to customary law and custom public rights in activity of invesment is problem in materialization of justice for custom public in invesment sector of mining.

关键词： the present value of cash flows   capital expenditures   working capital turnover   cash  

摘要： This study examines the relationship between the present value of cash flows, capital expenditures, working capital turnover and cash in the companies listed in Tehran Stock Exchange. For this reason, among the companies listed in Tehran Stock Exchange, a sample of 103 firms was selected. In this study, we investigated the relationship between the present value of cash flows, capital expenditures, working capital turnover and cash flow of the companies listed in Tehran Stock Exchange for the 2008-2013 period. A total of 618 observations are available for the study. The statistical method used in this study is multivariate regression method. The results of hypotheses of the study indicate that there is a direct relationship between the present value of cash flows, working capital turnover, capital expenditures and cash flow of the companies, and, the size of the enterprises and the company"s sales affect the same relationship.

关键词： Gene Expression Data   Clustering   Biclustering   Possibilistic clustering  

摘要： One of the important tools for analyzing gene expression data is biclustering method. It focuses on finding a subset of genes and a subset of experimental conditions that together exhibit coherent behavior. However, most of the existing biclustering algorithms find exclusive biclusters, which is inappropriate in the context of biology. Since biological processes are not independent of each other, many genes may participate in multiple different processes. Hence, nonexclusive biclustering algorithms are required for finding overlapping biclusters. In this regard, a novel possibilistic biclustering algorithm is presented here to find highly overlapping biclusters of larger volume with mean squared residue lower than a predefined threshold. It judiciously incorporates the concept of possibilistic clustering algorithm into biclustering framework. The integration enables efficient selection of highly overlapping coherent biclusters with mean squared residue lower than a given threshold. The detailed formulation of the proposed possibilistic biclustering algorithm, along with a mathematical analysis on the convergence property, is presented. Some quantitative indices are introduced for evaluating the quality of generated biclusters. The effectiveness of the algorithm, along with a comparison with other algorithms, is demonstrated both qualitatively and quantitatively on yeast gene expression data set. In general, the proposed algorithm shows excellent performance at finding patterns in gene expression data.