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关键词： 微课   货币时间价值   实证研究  

摘要： 为了考量微课对财务管理教学效果的影响,笔者通过制作财务管理课程“货币时间价值”这一章的12个微课资源(视频、例题、课件、案例及练习等资料),将其应用于实际的教学中,通过获取实验班及对照班的数据对此进行实证研究。基于实验班与对照班的数据,利用stata12.0软件进行数据分析发现实验班与对照班之间存在显著差异:微课对课前导学和课后辅学均有积极的影响,微课不仅能提升学生的学习兴趣,还能有效地帮助学生深入理解知识点、拓展知识维度及提高学习效率。

关键词： 环境分析   宏观经济   经济运行   国内生产总值   GDP   房地产业   国民经济   金融业  

摘要： 一、GDP及经济运行先行指标情况1.经济总体保持在合理区间运行,金融业、房地产业仍需优化2019年一季度国内生产总值(GDP)213433亿元,同比增长6.4%,增速较上年同期回落0.4个百分点,与2018年第四季度持平;GDP环比增长1.4%,环比增速较2018年第四季度回落0.1个百分点;国民经济总体保持在合理区间运行,实现平稳开局。

关键词： 问题金融机构   保险保障基金   宏观经济环境   风险监控   派出机构   接管   省政府   董事长  

摘要： 近年来,有不少问题金融机构陷入困境,以各种方式被接管,如保险保障基金派员接管安邦、山东省政府挑选当地监管官员接管恒丰银行、银保监会向华融派出董事长和总裁组合,最新的还有证监会派出机构向网信证券派出“风险监控工作组”等,均有效控制了问题机构的风险。但此时宏观经济环境的条件大变,寄望于接管者立刻化腐朽为神奇并不现实,遭遇困难反而是在所难免。

关键词： 股票操作   投资收益   投资管理能力   基金公司   机构投资者   上证综指   公募基金   基金研究  

摘要： 时隔8个半月后,上证综指于3月4日重返3000点。在此重要关口,作为市场上最为专业的机构投资者一一公募基金的股票投资管理能力受到市场关注。银河证券基金研究中心发布的报告显示,2019年1至2月本轮行情中各家基金公司整体股票操作均跟得上大盘,其中不少中小基金公司表现较好。

关键词： 问题金融机构   宏观经济环境   内部问题   资产处置   国家信用   买家   引资   粉饰  

摘要： 目前,又面临一批问题金融机构如何妥善处置的难关。内部问题越査越多、人心难免涣散,引资或资产处置“找不到”合适的买家、窟窿越来越大,甚至不得不靠财务粉饰甚至造假,或重复过去的违规做法、或借用国家信用来续命;再加上宏观经济环境不佳,公司的境况愈加恶化,仿佛走入死胡同。

关键词： BRICS   Dependence-switching copula   Tail dependence   Return chasing   Portfolio rebalancing  

摘要： We examine the dependence structure between the BRICS stock and foreign exchange markets using a dependence-switching copula model. In particular, we examine dependence and tail dependence for four different market conditions, namely rising stock-appreciating currency, falling stock-depreciating currency, rising stock-depreciating currency and falling stock-appreciating currency. Our results indicate that dependence and tail dependence in the four market conditions are symmetric for all countries except Russia during negative correlation regimes. During positive correlation regimes, dependencies generally asymmetric but tail dependence is symmetric for all countries. The results further suggest the dominance of return chasing effects for India, Brazil and South Africa, and portfolio rebalancing effects for China and Russia most of the time. We further show that the co-dependencies computed using R-vine copulas are best suited to compute the portfolio VaR during the considered time period.

关键词： Carbon stock   REDD   FREL   Emission factor   Uncertainty  

摘要： Background: Developing countries participating in the mitigation mechanism of reducing emissions from deforestation and forest degradation (REDD+), are required to establish a forest reference emission level (FREL), if they wish to seek financial support to reduce carbon emissions from deforestation and forest degradation. However, establishment of FREL relies heavily on the accurate estimates of carbon stock as one of the input variable for computation of the emission factors (EFs). The product of an EF and activity data, such as the area of deforestation, results in the total emissions needed for establishment of FREL. This study presents the carbon stock estimates for different land cover classes based on an analysis ofTanzania's national forest inventory data generated through the National Forest Resources Monitoring and Assessment (NAFORMA). Results: Carbon stocks were estimated in three carbon pools, namely aboveground, belowground, and deadwood for each of the three land cover classes (i.e. Forest, non-forest, and wetland). The weighted average carbon stock was 33.35 t C ha(-1) for forest land, 4.28 t ha(-1) for wetland and 5.81 t ha(-1) for non-forest land. The uncertainty values were 0.9% for forest land, 11.3% for wetland and 1.8% for non-forest land. Average carbon stocks for land cover sub-classes, which make up the above mentioned major land cover classes, are also presented in our study. Conclusions: The values presented in this paper correspond to IPCC tier 3 and can be used for carbon estimation at the national scale for the respective major primary vegetation type for various purposes including REDD+. However, if local based estimates values are needed, the use of auxiliary data to enhance the precision of the area of interest is recommended.

关键词： Biomass carbon   Functional traits   Protected areas   Ecosystem services   Species diversity   West Africa  

摘要： National parks and similarly managed reserves play an important role in climate change and development. However, changes in the structure and composition of vegetation due to disturbance can modify their capacity to regulate climate through carbon sequestration. We estimated aboveground carbon stocks in W National Park, and related carbon density to structure, species diversity and specific functional traits. We measured 3193 stems belonging to 89 woody species that included 63 genera and 32 families. Aboveground biomass was estimated from diameter at breast height in combination with total height and wood density, and converted to carbon. We detected structural differences among four vegetation types (gallery forest, savanna woodland, shrub savanna and tree savanna) in W National park. Carbon density varied between the different vegetation types, ranging from an average of 2.9 +/- 0.4 Mg ha(-1) in shrub savanna to 57.7 +/- 3.9 Mg ha(-1) in gallery forest. Much of the carbon (similar to 70%) is held in few large-diameter trees that make up 8% of the population. Species richness (beta = 1.28;p < 0.001) and average tree size (beta = 1.139;p = 0.012) were the main factors influencing plot level carbon density. The relative contribution of woody species to carbon storage in tree savanna and woodland was not proportional to their relative abundance. Shannon diversity index ranged from H' = 1.31 in gallery forest to H' = 1.76 in tree savanna. Functional richness explained 31% of the variance in carbon density. Community weighted mean of maximum plant height and wood density had a significant effect on carbon density, explaining 27% of the variation in functional dominance. Biomass estimates obtained in this study can be used to evaluate the contribution of protected areas to meeting targets set by Burkina Faso in her intended nationally determined contributions.

关键词： 股票投资   经济增长速度   价值   人口红利   人口增长率   社会经济   低位徘徊   投资基金  

摘要： 随着我国当前社会经济的发展进入新阶段,特别是人口增长率在低位徘徊,显示着人口红利高峰时代已经过去。如果因此导致国民经济增长速度放缓,我们投资基金、股票的收益还会好么?确实,如果人口红利高峰过去,未来可能整体经济增长达不到过去多年保持的高速状态。