计提医疗设备折旧方法的研究与模型的建立

探讨医院常规固定资产折旧算法的优劣,提出一种基于固定资产寿命衰减规律的加速折旧模型;介绍了年限平均法、双倍余额递减法、工作量法、年数总和法等常见的折旧算法,同时比较了各种算法的优缺点,提出了一种符合电子、机械设备寿命衰减规律的折旧模型,并使用投资效益率、设备剩余价值以及折旧金额对折旧模型进行了定性分析;相对传统折旧算法,所提寿命衰减折旧模型呈等比递减规律,折旧速度更快,投资效益率连续性更好;计提寿命衰减折旧模型符合电子、机械类设备折旧规律,具有一定的研究意义,建议适用于医疗设备资产计提折旧工作.     

基于资本品效率几何递减模式的我国服务业资本存量测算

服务业资本存量测算中,资本品折旧对于测算结果的可靠性影响显著。资本品相对效率的几何递减模式符合永续盘存法对于折旧率选择的理论要求。考虑我国服务业不同地区、行业的资本投资回报受地区、行业发展水平影响显著,本文利用资本品效率几何递减模式测算了我国服务业分行业、分地区折旧率,进一步估算了相应的资本存量数据。结果表明资本品效率几何递减模式的折旧率估算能提高服务业资本存量测算结果可靠性。     

关于投入产出模型应用研究的一点注记

本文对[1]中价值型投入产出模型在更一般的情况下,给出了由于一个或若干个部门的产品价格和固定资产折旧的变动,对其他各部门的产品价格和收入可能产生的影响的计算公式。     

波动控制中的递减法及谐波滤波器 *

提出了波动控制的递减法并应用于对任意扰动的波动控制.分析了递减法的溢出问题.提出谐波滤波器概念以解决溢出问题.用模态方法和用递减法处理频率密集结构控制的算例表明,递减法有其发展前景.     

求异面直线的距离和作异面直线公垂线的一种方法

求异面直线的距离和作异面直线公垂线的一种方法张森（浙江余姚教委教研室３１５４００）求异面直线的距离和作异面直线公垂线是立体几何学习中一个普遍感到困难的问题，现介绍一种简便方法一垂面法．垂面法是通过作出两条异面直线之一的垂面，以及另一条直线在此面上的射...     

空间中的距离和角

1　空间中的距离1)对于空间距离 ,我们主要研究异面直线的距离、点到平面的距离、直线和平面的距离以及两个平行平面的距离 .其中核心问题是点到直线、点到平面的距离 .2 )对于点面、线面、面面距离的计算 ,既要掌握其概念 ,又要能进行它们之间的转化 ,还要能通过作辅助图形及应用解三角形的方法求出这些距离 .3)异面直线的距离的计算是一个难点 ,常用的方法有直接法、转化法、极值法等 .4 )体积法是求距离的一种间接方法 ,也是一种常用的方法 ,要注意灵活运用 .2　空间中的角1)空间中的角主要有 :异面直线所成的角、直线与平面所成的角以及…     

直线与圆的方程

1　本单元重、难点分析本单元以直线和圆为载体 ,揭示了解析几何的基本概念和方法———坐标法 ,是解析几何的基础 .直线的倾斜角、斜率的概念及公式 ,直线方程的五种形式是本单元的重点之一 ,而点斜式又是其他形式的基础 .求直线方程主要用待定系数法 ,应注意直线方程各种形式的适用条件 .两条直线平行和垂直的充要条件 ,直线l1到l2的角以及两条直线的夹角 ,点到直线的距离公式也是重点内容 .研究两直线位置关系时应注意斜率存在和不存在两种情形 .曲线与方程的关系体现了坐标法的基本思想 ,是解决解析几何两个基本问题的依据 ,必须透彻理…     

解异面直线的两种方法

由异面直线l、l′组成的图形经常涉及三个问题:一是l、l′所成的角,二是l、l′的距离,三是l、l′公垂线段的位置。由已知条件解决异面直线l、l′的上述三方面问题称为解异面直线l、l′。 本文给出了解异面直线的两种方法、一:直角四边形法;二:特征三角形法。从这些方法中可以看出异面直线的三方面问题不是彼此孤立的,而是存在着内在联系。     

空间直线方程问题的一题多解

本文根据直线与平面、直线与直线的位置关系,分三种情形讨论直线方程的求解,并归纳为四种解法:两点法、参数方程法、方程组法和一般方程法.     

构造法求异面直线所成角

异面直线所成角是研究异面直线位置关系的一个重要度量,求解异面直线所成角的基本方法是"平移",在具体的求解过程中还需要辅以"补形"、"取点"等手段与方法.下面就"平移构造"、"补形构造"、"取点构造"三法求异面直线所成角     

Optimal tax depreciation with uncertain future cash-flows

Since taxable income consists of cash-flows reduced with depreciation charges, the choice of the depreciation method affects taxable income in future periods. A manager can therefore try to minimize the present value of future tax payments by choosing a particular depreciation method among those that are accepted by the tax authorities. We focus here on the choice between the two most commonly used methods in practice, i.e. the straight line depreciation method (SDM) and an accelerated depreciation method (ADM), such as the double declining balance (DDB) method and the sum of the years–digits (SYD) method. We show how the optimal choice depends on the discount factor, the degree of uncertainty in future cash-flows, and the structure of the tax system.     

Optimal Dynamic Investment Policy for Different Tax Depreciation Rates and Economic Depreciation Rates

This paper analyzes the investment policy consequences of incorporating a tax depreciation rate different from the economic depreciation rate. Most often, firms choose their tax depreciation rate in a strategic way. Therefore, it would be a coincidence, should the optimization process lead to a tax depreciation rate that equals the economic depreciation rate. The implications of a difference between tax depreciation rate and economic depreciation rate are investigated in an optimal control model for the determination of the firm investment policy over time.     

The effect of tax depreciation on the stochastic replacement policy

The optimal replacement policy for an asset subject to a stochastic deteriorating operating cost is determined for three different tax depreciation schedules and a known re-investment cost, as the solution to a two-factor model using a quasi-analytical method. We find that tax depreciation exerts a critical influence over the replacement policy by lowering the operating cost thresholds. Although typically a decline in the corporate tax rate, increase in any initial capital allowance, or decrease in the depreciation lifetime (increase in depreciation rate) results in a lower operating cost threshold which justifies replacing older equipment, these results are not universal, and indeed for younger age assets the result may be the opposite. An accelerating depreciation schedule may incentivize early replacement in a deterministic context, but not necessarily for an environment of uncertainty.     

Pricing a stochastic car value depreciation deal

This paper deals with pricing a contract under which a dealer buys back a car from a client, for a cash amount contained in a given depreciation table. The value of the car is supposed to depreciate according to a stochastic model with random repairs modeled by a Poisson process. Copyright © 2013 John Wiley & Sons, Ltd.     

Stationary dual prices and depreciation

This paper models a machine replacement and capacity expansion problem as an infinite-horizon linear program. We establish a strong duality result and show that stationary dual prices are optimal, regardless of initial conditions. These prices measure the economic value of owning vintage machinery and thus define depreciation schedules. We present necessary and sufficient conditions for straight-line depreciation.This work was partially supported by grants ECS-8312008 and ECS-8619732 from the National Science Foundation.     

Stochastic optimization approach of car value depreciation

This paper presents a stochastic model for a car's value and its depreciation under random repairs modeled by a Poisson process; the usage functional is defined, and the optimal selling time is estimated. Exact or approximative formulas are provided where possible. The car's value is evaluated as an asset with negative return and paying random normally distributed dividends at stochastic times, which are Erlang distributed. Copyright © 2012 John Wiley & Sons, Ltd.     

Bankruptcy prediction by generalized additive models

We compare several accounting‐based models for bankruptcy prediction. The models are developed and tested on large data sets containing annual financial statements for Norwegian limited liability firms. Out‐of‐sample and out‐of‐time validation shows that generalized additive models significantly outperform popular models like linear discriminant analysis, generalized linear models and neural networks at all levels of risk. Further, important issues like default horizon and performance depreciation are examined. We clearly see a performance depreciation as the default horizon is increased and as time goes by. Finally a multi‐year model, developed on all available data from three consecutive years, is compared with a one‐year model, developed on data from the most recent year only. The multi‐year model exhibits a desirable robustness to yearly fluctuations that is not present in the one‐year model. Copyright © 2006 John Wiley & Sons, Ltd.     

Optimal smoothing of accounting earnings

Accountants seeking to estimate the profitability of a firmvia the calculation of earnings utilize information about thenumber and current lifespan of unfinished activities by incorporatinga smoothing device—depreciation—into their calculations.This paper considers a firm in steady state, carrying out alarge number of similar activities with random starts and completiondates. By developing a stochastic model for the firm's activities,a difference equation for the minimum-variance smoothing functionis obtained. This can be solved explicitly in the case of aperiodic Poisson process of start times and independent exponentialdurations and is a variant of declining-balance depreciation.     

模糊集在手写数字识别中的应用

为提高识别速度，本文提出先对文字图象进行直（折）线段、圆的ＬＭＳＥ近似并用Ｆｕｚｚｙ定义算法进行描述，以得到对书写工整的部分数字的快速识别，其速度提高近两倍（达到３７５个／秒），约有２０％的字在这一过程中就可以被识别。本文叙述的算法已经用在我们进行的无限制手写数字识别系统的实验中；反复使用表明：本文提出的方法既快又准确。     

中国外汇市场压力指数与货币政策关联性——基于TVP-VAR方法的实证分析

为了正确评估中国外汇市场运行状况,本文首次选取有效汇率、外汇储备、中外利差和汇率预期,并首次使用GIRF方法构建中国EMPI。本文考虑经济数据发生结构突变的可能性,引入TVP-VAR方法研究EMPI与货币政策关联性,实证结果表明:2005年7月至2011年1月,人民币升值压力的月份居多;2011年2月至2015年12月,人民币贬值压力的月份居多;经济增长、国内信贷均与EMPI有相互引导的关系,且在不同时期会有所差异。此外,TVP-VAR方法的实证结果通过了稳健性检验。