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关键词： 现货市场   塑料   宏观经济环境   原油价格   下行通道   市场进入   季节性   PE  

摘要： 上半年,在多项利空因素作用下,我国塑料行业风雨兼程。三季度将是我国PE供需关系发生转变的时期,市场将迎来新一波的反弹上涨走势。

关键词： 公允价值   层级划分   活跃市场   市价   类似资产   现值  

摘要： 从市场经济的发展形势来看,公允价值计量的运用在企业会计核算中将会更加广泛,这也为公允价值理论研究提出了更高的要求。本文针对我国新会计准则对公允价值层级划分中存在的问题进行剖析,并提出相应的完善措施。

关键词： 温带气旋   极值减水   泊松最大熵分布   设计参数  

摘要： 基于辽东东探区1966—2007年出现的76次温带气旋减水过程,对10个工程地点抽取了10个统计样本。考虑每年温带气旋出现频次的影响,使用泊松最大熵分布对其进行减水的长期统计分析。得到100年一遇和50年一遇最大幅度的减水重现值分别为304和286cm。由于受地形的影响,北部海域的减水幅度大于南部区域。

关键词： 经济   金融组织体系   实体   金融体系   财政金融   金融   宽松货币政策   民营经济发展   宏观经济环境   产业转型升级  

摘要： 去年以来,伴随着国际经济金融危机的持续影响与国内经济增长速度的下滑,企业处境越来越困难,其背后的突出问题是反映在经济金融运行中的"两多两难"(民间资金多、投资难;中小企业多、融资难)。作为后续的解决措施,最大的亮点是温州市金融综合改革试验区于今年3月28日成立,随后深圳、天津等地也纷纷推出金融改革。金融是经济的核心,表面上看,这"两多两难"问题暴露出是明显的金融问题,主要是为中小民营经济发展服务的金融组织体系不够完善。

关键词： dyslexia   finance   time value of money  

摘要： This essay advocates for and investigates the usefulness of a modified version of the Jalbret (2002) technique for teaching time value of money Introductory students often report difficulty solving to an inability to correctly identify the variables to be used and the type of problem being solved. This effect is magnified for dyslexic students since problems and the most oft sighted difficult Jalbert flow chart method is selected because it provided precise definitions and a visual representation of mathematical content both of which are beneficial to dyslexic students. The results of this pilot case study conducted on a matched sample of 10 dyslexic and mainstream students at a large Midwestern University suggests that this modified Jalbert (2002) method is beneficial for dyslexic students. This essay advocates for and investigates the usefulness of a modified version of the (2002) technique for teaching time value of money (TVM) to dyslexic students. Introductory students often report difficulty solving time value of money (TVM) to an inability to correctly identify the variables to be used and the type of problem being solved. This effect is magnified for dyslexic students since the vast majority of TVM questions are word problems and the most oft sighted difficulty associated with dyslexia is reading difficulty is selected because it provided precise definitions and a visual representation of mathematical content both of which are beneficial to dyslexic students. The ilot case study conducted on a matched sample of 10 dyslexic and mainstream students at a large Midwestern University suggests that this modified Jalbert (2002) method is beneficial for dyslexic students. This essay advocates for and investigates the usefulness of a modified version of the to dyslexic students. ) questions due to an inability to correctly identify the variables to be used and the type of problem being solved. VM questions are word associated with dyslexia is reading difficulty. The

关键词： ESO   Fair Value Accounting   Simulation Analysis  

摘要： This paper employs static and simulation analysis to consider the measurement properties of the currently active accounting standards for reporting compensation expense related to Employee Stock Options. We find that under a wide range of plausible scenarios the reported expense significantly understates the cash cost incurred by the entity at exercise. The paper includes a discussion of implications for practice and standards setters.

关键词： environmental responsibility   stock values   environmental rating  

摘要： This paper examines the impact of Newsweek's The Greenest Big Companies in America on stock values for large companies. Newsweek ranks the biggest Companies in America from one to 500. An event window of ten days following the rankings release to the public was examined to analyze the impact of relative rankings on stock values. Dummy variables were constructed denoting firms ranked in the highest and lowest quartiles. Control variables included return to the Dow Jones Industrial Average, the firm's beta coefficient and total revenue. The main finding of the study is that inclusion in the top quartile of the rankings has a positive and statistically significant impact on firms' stock values, while the coefficient for the lowest quartile was not statistically different from zero. The results provide evidence of a positive impact on stock values from favorable environmental recognition but no effect for low ranked firms. Copyright (c) 2011 John Wiley & Sons, Ltd and ERP Environment.

关键词： carbon sequestration   land use change   pedotransfer function   soil organic matter   topsoil deepening  

摘要： Precise estimations of soil organic carbon (SOC) stocks are of decided importance for the detection of C sequestration or emission potential induced by land use changes. For Germany, a comprehensive, land usespecific SOC data set has not yet been compiled. We evaluated a unique data set of 1460 soil profiles in southeast Germany in order to calculate representative SOC stocks to a depth of 1 similar to m for the main land use types. The results showed that grassland soils stored the highest amount of SOC, with a median value of 11.8 similar to kg similar to m-2, whereas considerably lower stocks of 9.8 and 9.0 similar to kg similar to m-2 were found for forest and cropland soils, respectively. However, the differences between extensively used land (grassland, forest) and cropland were much lower compared with results from other studies in central European countries. The depth distribution of SOC showed that despite low SOC concentrations in A horizons of cropland soils, their stocks were not considerably lower compared with other land uses. This was due to a deepening of the topsoil compared with grassland soils. Higher grassland SOC stocks were caused by an accumulation of SOC in the B horizon which was attributable to a high proportion of C-rich Gleysols within grassland soils. This demonstrates the relevance of pedogenetic SOC inventories instead of solely land usebased approaches. Our study indicated that cultivation-induced SOC depletion was probably often overestimated since most studies use fixed depth increments. Moreover, the application of modelled parameters in SOC inventories is questioned because a calculation of SOC stocks using different pedotransfer functions revealed considerably biased results. We recommend SOC stocks be determined by horizon for the entire soil profile in order to estimate the impact of land use changes precisely and to evaluate C sequestration potentials more accurately.

关键词： Late-season fertilization   Seedling size   Weeding   Field performance  

摘要： Seedling quality and nursery practices have been studied extensively for Mediterranean pine species in recent years. However, the cost-benefit relationship of producing different planting stock-types has not been addressed. We cultured eleven different stock-types of Pinus halepensis Mill. and Pinus pinea L. by combining different container capacities and nursery fertilization regimes;all stock-types were then outplanted under varying ecological conditions. Container capacity mainly determined pre-planting morphology, production costs and post-planting growth of the different stock-types. Survival was generally lower in the seedlings raised in the smallest container, but no differences were detected among the others in spite of a large morphological range. Additional late season fertilization enhanced post-planting performance on all the sites and for both species. In general, the optimum stock-type for both species was that resulting from propagation in medium size containers (300 cm(3)) with additional late season fertilization, because this minimized cost per living seedling and per stem volume after three years in the field. These results reveal the importance of late season fertilization as an inexpensive tool to improve field performance and establish an operational limit to increasing stock-type size in Mediterranean pine species. (C) 2012 Elsevier B.V. All rights reserved.

关键词： pivot point   Hidden Markov Model   Sentiment Analysis  

摘要： Predicting stock market is difficult and dynamic. This research work proposed a model by combining pivot point, Hidden Markov Model and Sentiment Analysis to obtain optimal prediction, efficient model to forecast the stock prices and minimizes the risk in the stock market. A pivot point is a price level of significance in technical analysis of a financial market that is used by traders as a predictive indicator of market movement. Hidden Markov model (HMM) is a statistical Markov model in which the system being modeled is assumed to be a Markov process with unobserved (hidden) states. Sentiment analysis is procedure extracting opinions, emotions and sentiments in text. It allows us to track attitudes and feelings on the web. This integrated approach aims to minimize the risk associated with stock values and maximizes the profit for the investors and obtains efficient and optimal model to forecast the stock values.