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关键词： 四川经济   平稳   行总   宏观经济环境   全国平均水平   决策部署   运行态势   结构性改革  

摘要： 今年以来,面对更加复杂多变的宏观经济环境,四川全省上下坚持贯彻落实党中央、国务院重大决策部署,坚持稳中求进工作总基调,坚持新发展理念,坚持推动高质量发展,坚持供给侧结构性改革,坚决贯彻落实“一干多支、五区协同”“四向拓展、全域开放”重大战略部署,坚持实施“六稳”政策,加快推进重点产业发展和重大项目落地落实,上半年地区经济继续运行在合理区间,呈现总体平稳、稳中有进的运行态势,主要经济指标增速高于全国平均水平、好于年初预期目标。

关键词： 双向资金占用   成长性   股票市场价值   创业板市场  

摘要： 以2009~2015年创业板上市公司为研究对象,考察双向资金占用、成长性和股票市场价值之间的关系。将双向资金占用分为关联方占用上市公司资金和上市公司占用关联方资金,分别按照发生额和余额引入股票定价模型。研究发现:创业板上市公司其关联方占用上市公司资金并没有掏空效应,其对股票市场价值无显著影响,也没有损害成长性;创业板上市公司占用关联方资金正向作用于股票市场价值和成长性;成长性在上市公司占用关联方资金与股票市场价值之间起部分中介作用。

关键词： 资产减值   现金流量   使用寿命   折现率  

摘要： 文章基于我国在资产减值测试中的问题,结合我国《企业会计准则》和《国际财务报告准则》的有关规定,针对未来现金流量现值中相关的会计估计和会计选择,进行分析并提出针对性的建议。

关键词： 合并报表   投资收益   错觉   出售所控制上市公司股票  

摘要： 企业集团通过资本市场,作出一定的资本运作安排,出售所控制上市公司的部分股票,或为了整个战略发展和经营需要处置子公司时,一般会产生投资收益或损失,在合并层面往往容易出现"错觉",误以为存在这部分投资收益或损失,导致在指标测算、预算下达时出现决策错误。本文首先介绍了实务中容易出现这种"错觉"的主要表现,然后以实务中遇到的出售所控制上市公司股票为例,按照出售股票后是否能够继续形成控制权分别辨析存在的"错觉",最后提出应当以整体思维看待合并报表股东之间的交易事项,对于产权关系复杂、股权分散、产权层级链条长的大型企业集团,建议对各层级股权处置损益事项及时报备,为实务操作者避免此类错觉提供了参考建议。

关键词： 现值   历史成本   未确认融资费用   财务费用   长期应付款  

摘要： 在日常教学中发现在具有融资性质的单一业务中涉及的相关不同科目采用了不同的计量属性来进行核算。为了帮助更多会计学习者更深层次的理解不同计量属性对企业融资业务带来的影响,本文选取具有多种计量属性的企业分期购买固定资产业务,对其中实际利率法的应用本质进行分析,同时指出不同属性下导致的会计和税务差异,最后对其差异提出相应的化解建议。

关键词： 经济林木价值   收益现值法   损失鉴定  

摘要： 文章通过实际案例,采用收益现值法计算经济林木价值,进而探讨收益现值法在经济林木价值鉴定的应用,为经济林木损失案件涉及的相关赔偿和处罚提供可借鉴的依据。

关键词： 投资价值   电商  

摘要： 科技的进步,消费理念的更新,互联网的不断普及,网上购物已经成为人们生活中不可缺少的环节。快速便捷的网上购物能够满足大多数人的需求,在这种情况下,电子商务平台得到了大多数消费者的认可。电商股票投资价值正吸引着越来越多人的关注。本文研究电商股票投资价值,希望为投资电商股票提供必要的参考。

关键词： 商业模式创新   人工智能技术   中国与印度   人工智能产业   宏观经济环境   互联网   移动互联网时代   GDP  

摘要： 互联网和移动互联网时代的“商业模式创新”带来的投资红利,随着宏观经济环境、金融环境、市场和技术的发展,已经不再是未来10年的投资主流了。人工智能技术已经成为未来8~10年最大的投资机会,在这个领域的投资机会,即使用“遍地是黄金”来形容也不为过。在人工智能技术的推动下,预计2030年全球GDP将增长14%,达到15.7万亿美元,相当于中国与印度GDP的总和。人工智能无疑创造出了极大的商机。

关键词： ALT   AST   ATPase   crustaceans   enzymes   FBPase   G6Pase   G6PDH   LDH   Macrobrachium rosenbergii   MDH   optimum dietary protein   NILE TILAPIA   FISH-MEAL   SACCHAROMYCES-CEREVISIAE   GROWTH-RATE   REPLACEMENT   INDEXES   SHRIMP   MUSCLE   LIVER  

摘要： A feeding trial was conducted to study the effect of dietary protein (DP) levels on the enzyme activities of different stocks of Macrobrachium rosenbergii juveniles, fed two diets prawn type diets either at optimum (ODP, 32%) or sub-optimum (SDP, 27%) dietary protein. The activity of key enzymes: glycolysis, gluconeogenesis, amino acid catabolism, pentose phosphate pathway, and energy metabolism was examined on different stocks of M. rosenbergii juveniles in various tissues (muscle, hepatopancreas, and gill). Wild juveniles of M. rosenbergii were collected from the west coast of India, Gujarat (G), Maharashtra (M) and from the east coast of India, Andhra Pradesh (A), and raised in culture ponds of 200 m(2) at 1 juvenile m(-2). The experiment was conducted for a period of 60 days. A Visible Implant Elastomer (VIE) Tag was injected into different prawn juveniles' stocks A, (3.06-3.10 g), M, (0.80-1.01 g) and G (0.90-1.06 g) for the individual identification of each class. All the animals were acclimatized for 7 days before being released into the pond. Each of the two diets, the first with 27% SDP, termed the sub-optimum level (S), and the second 32% DP, termed the optimum level (O), was fed in triplicate ponds. The weight gain of stocked prawn was significantly higher for G stock (3.03 +/- 0.18 g) compared to M stock (2.53 +/- 0.25 g) and A stock (1.33 +/- 0.10 g). In addition weight gain in ODP was significantly higher (3.05 +/- 0.22 g) compared to SDP (2.11 +/- 0.17 g). Furthermore, both protein level and stock type had a significant (p <= 0.05) effect on the survival rate, specific growth rate, and feed conversion ratio of the prawn. A significant interaction was recorded between metabolic enzyme activities and the variation of dietary protein levels and differences in M. rosenbergii stocks, in which stock "G" and "M" exhibited healthier enzyme physiological status than stock "A". The findings presented here may conclude that the enzymes quickly respond to dietary

关键词： Crude oil price   Stock markets hedging strategy   Dependence   Copulas   Multivariate GARCH   CRUDE-OIL   EMPIRICAL-ANALYSIS   SHOCKS   RISK   COUNTRIES   SPILLOVER   IMPACT   CHINA   MODEL   GOLD  

摘要： Purpose The purpose of this paper is to analyze the optimal hedging strategy of the oil-stock dependence structure. Design/methodology/approach The methodology consists to model the data over the daily period spanning from January 02, 2002 to May 19, 2016 by a various copula functions to better modeling the dependence between crude oil market and stock markets, and to use dependence coefficients and conditional variance to calculate optimal portfolio weights and optimal hedge ratios, and to suggest the best hedging strategy for oil-stock portfolio. Findings The findings show that the Gumbel copula is the best model for modeling the conditional dependence structure of the oil and stock markets in most cases. They also indicate that the best hedging strategy for oil price by stock market varies considerably over time, but this variation depends on both the index introduced and the model used. However, the conditional copula method with skewed student more effective than the other models to minimize the risk of oil-stock portfolio. Originality/value This research implication can be valuable for portfolio managers and individual investors who seek to make earnings by diversifying their portfolios. The findings of this study provide evidence of the importance of stock assets for making an optimal portfolio consisting of oil in the case of investments in oil and stock markets. This paper attempts to fill the voids in the literature on volatility among oil prices and stock markets in two important areas. First, it uses copulas to investigate the conditional dependence structure of the oil crude and stock markets in the oil exporting and importing countries. Second, it uses the dependence coefficients and conditional variance to calculate dynamic hedge ratios and risk-minimizing optimal portfolio weights for oil-stock.