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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  

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  

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.

关键词： 福利   受益计划   提存计划   现值   Excel  

摘要： 《企业会计准则第9号——职工薪酬》完善了应付职工薪酬中离职后的福利内容,但由于其设计的会计估计和会计核算较为复杂,实务中企业按照准则进行核算存在一定难度.故基于会计准则的规定,在Excel中设计离职后福利设定受益计划的会计核算,并分三种情况提出了企业在实务中的核算思路,以期给相关企业提供有关离职后福利的核算思路.

关键词： NPV法则   物流企业   公司战略  

摘要： NPV法则是使用净现值作为接受或拒绝投资项目的决策标准。在公司经营发展的战略选择中,企业也可以以正的净现值为目标制定自身的发展战略。阐述NPV法则以及以正的净现值为目标的基本策略,并介绍京东物流的发展情况与竞争优势。通过分析京东物流在研发核心技术、产品差异化、推出新产品或服务以及设置进入障碍4个方面的公司战略,进而说明企业以正的净现值为目标进行发展的重要意义。

关键词： 资金时间价值   现金流量   折现率   现值系数   支付方式  

摘要： 工程项目在建设过程中,因资金具有时间价值,工程进度款不同的支付方式、支付时间都会对工程项目的建设成本造成一定的影响,而这种影响可通过对比现金流现值评价来进行。现金流现值评价通常是选择现在为同一时点,通过"折现率"将预计的不同时期的现金流折算成初期现值,并按其代数和的大小作出决策。

关键词： 债务重组   时间价值   财务费用   财务报表  

摘要： 在现行的会计准则中,通过修改其他债务条件,特别是通过延长还款期限进行债务重组时,忽视了货币的时间价值因素,这无异于缩小了债务重组范围。出于会计信息的谨慎性与真实性的原则,应考虑到货币的时间价值因素对重组双方的会计信息影响。文章就债务人应该如何处理在债务重组中获得的货币时间价值以及带来的经济影响做出论述,希望能够给债务方企业提供具有建设性意义的建议。

关键词： 股票内在价值   增长模型   价值分析   应用   股利贴现模型   投资风险   实证分析   投资价值  

摘要： 投资股票存在诸多不确定因素,因此投资者为了规避投资风险,需要评估企业的内在价值,股利贴现模型是评估股票内在价值的基本模型。本文选取2018年年底退市的一只股票,运用多元增长模型对该股2016年的内在价值进行实证分析,发现该只股票2016年的股价远远高于其内在价值,不具有投资价值,为其退市埋下了伏笔。