学科服务 更多>>

关键词： Value at Risk   Cluster method  

摘要： The Conventional methods of VAR (Value at Risk) estimation includes Historical Simulation, Variance-Covariance and Monte Carlo Simulation method. These methods all use percentile of statistics method to determinate the VAR. This study proposes a Cluster method to compare the Conventional method for estimating VAR in Chinese stock markets (ShangHai A, B share and ShenZhen A, B share). Empirical results demonstrated that the Cluster method has outperformed the Conventional methods in terms of accuracy and efficiency. Conclusion for using a Cluster method in the estimation of VAR has certain advantages compared with the Conventional methods.

关键词： Energy performance   Building typology   Energy balance  

摘要： Successful strategies towards minimizing the energy consumption and greenhouse gas emissions attributed to the building sector require knowledge on the energy-related characteristics of the existing building stock. Despite the numerous studies on energy conservation applications in buildings, current knowledge on the energy-related characteristics of the building stock still remains limited. Building typologies can be a useful instrument to facilitate the energy performance assessment of a building stock. This work is based on a harmonised structure for European building typologies (TABULA) developed for residential buildings, but the methodology may be extended to the tertiary sector as well. National typologies are sets of model buildings with characteristic energy-related properties representative of a country's building stock. The model buildings are used as a showcase for demonstrating the energy performance and the potential energy savings from typical and advanced energy conservation measures (ECMs) on the thermal envelope and the heat supply system. The proposed Hellenic residential building typology is presented for the first time along with an assessment of various ECMs that are used for an estimate of the energy performance of building stock in Greece in an effort to meet the 9% indicative national energy savings target by 2016. (C) 2011 Elsevier B.V. All rights reserved.

关键词： Antisense Transcript   Cinnabar   Antisense Transcription   Longe Telomere   Antisense Expression  

摘要： Background: Telomere replication in Drosophila depends on the transposition of a domesticated retroelement, the HeT-A retrotransposon. The sequence of the HeT-A retrotransposon changes rapidly resulting in differentiated subfamilies. This pattern of sequence change contrasts with the essential function with which the HeT-A is entrusted and brings about questions concerning the extent of sequence variability, the telomere contribution of different subfamilies, and whether wild type and mutant Drosophila stocks show different HeT-A scenarios. Results: A detailed study on the variability of HeT-A reveals that both the level of variability and the number of subfamilies are higher than previously reported. Comparisons between GIII, a strain with longer telomeres, and its parental strain Oregon-R indicate that both strains have the same set of HeT-A subfamilies. Finally, the presence of a highly conserved splicing pattern only in its antisense transcripts indicates a putative regulatory, functional or structural role for the HeT-A RNA. Interestingly, our results also suggest that most HeT-A copies are actively expressed regardless of which telomere and where in the telomere they are located. Conclusions: Our study demonstrates how the HeT-A sequence changes much faster than previously reported resulting in at least nine different subfamilies most of which could actively contribute to telomere extension in Drosophila. Interestingly, the only significant difference observed between Oregon-R and GIII resides in the nature and proportion of the antisense transcripts, suggesting a possible mechanism that would in part explain the longer telomeres of the GIII stock.

关键词： 模拟运算表   单因素分析   敏感性分析   项目净现值   Excel   应用   投资决策分析   财务管理  

摘要： 利用Excel的模拟运算表工具可以快速直观地进行单因素分析，使分析结果一目了然。它应用在财务管理投资决策分析中可以简化操作，笔者结合实例阐析模拟运算表在项目净现值单因素敏感性分析中的应用。

关键词： 化工行业   经济运行   中国石油   宏观经济环境   “十一五”   金融危机   行业经济   理想格  

摘要： "十一五"期间,中国石油和化工行业经历的宏观经济环境,既有高增长低通胀的理想格局,也有高增长高物价的过热场面,更有百年一遇的国际金融危机冲击而遭遇经济急速下滑的考验,在这样复杂多变的形势下,我国发展成为世界石油和化工第二大国、化工第一大国,行业经济取得这样大发展的成绩确实不易。今年以来,在行业快速增长的同时,经济运行方面也出现了一些新情况、新问题值得关注和研究。

关键词： 融资租赁业务   会计处理方式   调整法   利率调整   租金   核算   现值   年金  

摘要： 本文探讨了利率调整下的融资租赁业务的核算办法,分析了调整租金的四种不同方式,即租金现值相等调整法、年金调整法、剩余租金调整法和基点调整法,并以实例计算租金的调整过程及非常简便的会计处理方式,以供业内同行在核算相应业务时参考。

关键词： 实际利率法   无形资产准则   金融负债   借款费用准则   应付债券   租赁准则   企业会计   摊余成本   利息费用   现金流  

摘要： 在《企业会计准则2006》中,实际利率法在持有至到期投资的后续计量、贷款的后续计量、可供出售金融资产(债券)、应付债券的期末计量中都有运用,同时,在固定资产准则、无形资产准则、借款费用准则、租赁准则、收入准则等处也有应用。采用实际利率法。

关键词： 经济增加值   净现值   投资方案   业绩评价  

摘要： 剖析了经济增加值和净现值的内涵,比较了二者的相同与不同之处。经济增加值和净现值都体现了股东财富最大化的目标,不同之处在于,净现值指标适宜于选择投资方案,而经济增加值则更适合作为业绩评价指标。

关键词： IPO抑价   股权结构   市场流动性   买卖价差  

摘要： 文章利用2001-2010年在上海证券交易所上市的320支A股股票的IPO相关数据来验证Booth and Chua(1996)的关于股票的抑价发行和股权结构是否会直接影响其二级市场流动性的假设。并且文章首次运用Shane *** and Paul Schultz(2011)提出的高低价差(High-low spread)作为衡量市场流动性的其中一个度量指标。分析结果表明IPO抑价和股权结构对二级市场的流动性确实有直接的影响。抑价发行主要是通过作用股票的交易量来影响市场流动性的,同时,二级市场的流动性与股东数量呈正相关关系,而与大股东持股比例呈负相关关系。

关键词： 积极财政政策   财政收入   运行走势   宏观经济环境   经济结构调整   结构性减税   平稳增长   高速增长  

摘要： 今年经济的平稳增长与物价的居高不下,使财政收入与支出均呈现高速增长,大幅超过年初预算几成定局。明年有利的宏观经济环境将进一步带动财政收入快速增长,从而为宏观调控预留了较大的作用空间。当前经济结构调整与产业升级要求财政政策更加积极、更有针对性,要实施以大规模结构性减税与有针对性增加支出并重的真正意义积极财政政策。