共查询到20条相似文献,搜索用时 62 毫秒
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This paper deals with the notion of residual income, which may be defined as the surplus profit that residues after a capital charge (opportunity cost) has been covered. While the origins of the notion trace back to the 19th century, in-depth theoretical investigations and widespread real-life applications are relatively recent and concern an interdisciplinary field connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991; Stewart, 1991; Ohlson, 1995; Arnold and Davies, 2000; Young and O’Byrne, 2001; Martin, Petty and Rich, 2003). This paper presents both a historical outline of its birth and development and an overview of the main recent contributions regarding capital budgeting decisions, production and sales decisions, implementation of optimal portfolios, forecasts of asset prices and calculation of intrinsic values. A most recent theory, the systemic-value-added approach (also named lost-capital paradigm), provides a different definition of residual income, consistent with arbitrage theory. Enfolded in Keynes’s (1936) notion of user cost and forerun by Pressacco and Stucchi (1997), the theory has been formally introduced in Magni (2000a,b,c; 2001a,b; 2003), where its properties are thoroughly investigated as well as its relations with the standard theory; two different lost-capital metrics have been considered, for value-based management purposes, by Drukarczyk and Schueler (2000) and Young and O’Byrne (2001). This work illustrates the main properties of the two theories and their relations, and provides a minimal guide to construction of performance metrics in the two approaches. 相似文献
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In this paper, we consider the effect of diffusion on the permanence and extinction of a non-autonomous nonlinear growth rate single-species dispersal model with time delays. Firstly, the sufficient conditions of the permanence and extinction of the species are established, which shows if the growth rate and dispersal coefficients is suitable, the species is permanent, on the contrary, it is extinction. Secondly, an interesting result is established, that is, if only the species in some patches even in one patch is permanent, then it is also permanent in other patches. Finally, some examples together with their numerical simulations show the feasibility of our main results. 相似文献
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Symmetry of graphs has been extensively studied over the past fifty years by using automorphisms of graphs and group theory which have played and still play an important role for graph theory, and promising and interesting results have been obtained, see for examples, [L.W. Beineke, R.J. Wilson, Topics in Algebraic Graph Theory, Cambridge University Press, London, 2004; N. Biggs, Algebraic Graph Theory, Cambridge University Press, London, 1993; C. Godsil, C. Royle, Algebraic graph theory, Springer-Verlag, London, 2001; G. Hahn, G. Sabidussi, Graph Symmetry: Algebraic Methods and Application, in: NATO ASI Series C, vol. 497, Kluwer Academic Publishers, Dordrecht, 1997]. We introduced generalized symmetry of graphs and investigated it by using endomorphisms of graphs and semigroup theory. In this paper, we will survey some results we have achieved in recent years. The paper consists of the following sections.
- 1. Introduction
- 2. End-regular graphs
- 3. End-transitive graphs
- 4. Unretractive graphs
- 5. Graphs and their endomorphism monoids.
Keywords: Graph; Endomorphism; Monoid; Generalized symmetry; End-regular; End-transitive; Unretractive 相似文献
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Leo G. Rebholz 《Journal of Mathematical Analysis and Applications》2007,326(1):33-45
The conservation of mass, momentum, energy, helicity, and enstrophy in fluid flow are important because these quantities organize a flow, and characterize change in the flow's structure over time. In turbulent flow, conservation laws remain important in the inertial range of wave numbers, where viscous effects are negligible. It is in the inertial range where energy, helicity (3d), and enstrophy (2d) must be accurately cascaded for a turbulence model to be qualitatively correct. A first and necessary step for an accurate cascade is conservation; however, many turbulent flow simulations are based on turbulence models whose conservation properties are little explored and might be very different from those of the Navier-Stokes equations.We explore conservation laws and approximate conservation laws satisfied by LES turbulence models. For the Leray, Leray deconvolution, Bardina, and Nth order deconvolution models, we give exact or approximate laws for a model mass, momentum, energy, enstrophy and helicity. The possibility of cascades for model quantities is also discussed. 相似文献
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J. Sakalauskaite 《Lithuanian Mathematical Journal》2005,45(2):217-224
We consider a propositional dynamic logic for agents with interactions such as known commitment, no learning, and perfect recall. For this logic, we present a sequent calculus with a restricted cut rule and prove the soundness and completeness for the calculus.__________Published in Lietuvos Matematikos Rinkinys, Vol. 45, No. 2, pp. 261–269, April–June, 2005. 相似文献
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Majid Behzadian R.B. Kazemzadeh A. Albadvi M. Aghdasi 《European Journal of Operational Research》2010
In recent decades, several Multi-Criteria Decision Aid (MCDA) methods have been proposed to help in selecting the best compromise alternatives. In the meantime, the PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluations) family of outranking methods and their applications has attracted much attention from academics and practitioners. In this paper, a classification scheme and a comprehensive literature review are presented in order to uncover, classify, and interpret the current research on PROMETHEE methodologies and applications. Based on the scheme, 217 scholarly papers from 100 journals are categorized into application areas and non-application papers. The application areas include the papers on the topics of Environment Management, Hydrology and Water Management, Business and Financial Management, Chemistry, Logistics and Transportation, Manufacturing and Assembly, Energy Management, Social, and Other Topics. The last area covers the papers published in several fields: Medicine, Agriculture, Education, Design, Government and Sports. The scholarly papers are also classified by (1) year of publication, (2) journal of publication, (3) authors’ nationality, (4) PROMETHEE as applied with other MCDA methods, and (5) PROMETHEE as applied with GAIA (Geometrical Analysis for Interactive Aid) plane. It is hoped that the paper can meet the needs of researchers and practitioners for easy references of PROMETHEE methodologies and applications, and hence promote the future of PROMETHEE research. 相似文献
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定量的评判城市老旧居住小区整体交通环境质量并进而科学有效的提出老旧小区交通环境更新与改善措施,对城市老旧居住小区交通环境进行了调查,明确了老旧居住小区存在的突出交通问题,并提出了城市老旧居住小区交通环境评价的指标体系,包括行人跨路出行指数、无人行道路段长度占比、停车泊位供需比、路内非法停车占比、平均停车步行距离、泊位数量户数比、人均步行空间、无障碍通道、盲道设置比例、非机动车泊位供需比、地面停放车辆数小区面积比、外部穿行交通周转量小区面积比等。并给出了具体指标的计算方法与获得办法。以长沙市四个典型老旧居住小区为例,对评价方法进行了论证,并得到城市老旧居住小区存在的一般问题,包括人车混杂、人车交织现象严重,停车泊位短缺、车辆乱停乱放,交通设施、特别是弱势群体交通设施缺乏。给出的评价指标、评价方法与结论可为城市老旧小区改造更新,特别是其中很重要的交通环境更新提供决策依据。 相似文献
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How much information does a small number of moments carry about the unknown distribution function? Is it possible to explicitly obtain from these moments some useful information, e.g., about the support, the modality, the general shape, or the tails of a distribution, without going into a detailed numerical solution of the moment problem? In this, previous and subsequent papers, clear and easy to implement answers will be given to some questions of this type. First, the question of how to distinguish between the main-mass interval and the tail regions, in the case we know only a number of moments of the target distribution function, will be addressed. The answer to this question is based on a version of the Chebyshev–Stieltjes–Markov inequality, which provides us with upper and lower, moment-based, bounds for the target distribution. Then, exploiting existing asymptotic results in the main-mass region, an explicit, moment-based approximation of the target probability density function is provided. Although the latter cannot be considered, in general, as a satisfactory solution, it can always serve as an initial approximation in any iterative scheme for the numerical solution of the moment problem. Numerical results illustrating all the theoretical statements are also presented. 相似文献
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L. Barrière 《Discrete Mathematics》2009,309(12):3871-871
A generalization of both the hierarchical product and the Cartesian product of graphs is introduced and some of its properties are studied. We call it the generalized hierarchical product. In fact, the obtained graphs turn out to be subgraphs of the Cartesian product of the corresponding factors. Thus, some well-known properties of this product, such as a good connectivity, reduced mean distance, radius and diameter, simple routing algorithms and some optimal communication protocols, are inherited by the generalized hierarchical product. Besides some of these properties, in this paper we study the spectrum, the existence of Hamiltonian cycles, the chromatic number and index, and the connectivity of the generalized hierarchical product. 相似文献
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JAMES L. HAYWARD SHANDELLE M. HENSON RICHARD D. TKACHUCK CYNTHIA M. TKACHUCK BRIANNA G. PAYNE CASSAUNDRA K. BOOTHBY 《Natural Resource Modeling》2009,22(4):544-563
Abstract Gulls are highly adaptable animals that thrive in proximity to humans. Although gulls enjoy legal protection in North America, England, and Europe, they often conflict with human interests by spreading disease, transporting contaminants, fouling public areas with droppings, and colliding with aircraft. Of particular concern are aggregates of “loafing” gulls that gather on parking lots, rooftops, and airport runways. Loafing in birds is a general state of immobility that involves behaviors such as sleeping, sitting, standing, resting, preening, and defecating. The ability to predict the incidence of aggregated loafing provides a first step toward the amelioration of bird/human conflicts. We used mathematical models to predict the aggregate loafing behavior of gulls as a function of environmental conditions and tested model portability across years, phase of breeding cycle, loafing location, and species. Because groups of loafing birds quickly reassemble after disturbance, algebraic models for the steady‐state dynamics can be obtained from the differential equations using time‐scale analysis. The accessible management tool requires data collection on an appropriate time scale and information‐theoretic model selection from a suite of alternative algebraic models. 相似文献
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Joseph Petrillo 《International Journal of Mathematical Education in Science & Technology》2016,47(4):573-582
High failure rates in calculus have plagued students, teachers, and administrators for decades, while science, technology, engineering, and mathematics programmes continue to suffer from low enrollments and high attrition. In an effort to affect this reality, some educators are ‘flipping’ (or inverting) their classrooms. By flipping, we mean administering course content outside of the classroom and replacing the traditional in-class lectures with discussion, practice, group work, and other elements of active learning. This paper presents the major results from a three-year study of a flipped, first-semester calculus course at a small, comprehensive, American university with a well-known engineering programme. The data we have collected help quantify the positive and substantial effects of our flipped calculus course on failure rates, scores on the common final exam, student opinion of calculus, teacher impact on measurable outcomes, and success in second-semester calculus. While flipping may not be suitable for every teacher, every student, and in every situation, this report provides some evidence that it may be a viable option for those seeking an alternative to the traditional lecture model. 相似文献
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互连网络的向量图模型 总被引:1,自引:0,他引:1
n-超立方体,环网,k元n超立方体,Star网络,煎饼(pancake)网络,冒泡排序(bubble sort)网络,对换树的Cayley图,De Bruijn图,Kautz图,Consecutive-d有向图,循环图以及有向环图等已被广泛的应用做处理机或通信互连网络.这些网络的性能通常通过它们的度,直径,连通度,hamiltonian性,容错度以及路由选择算法等来度量.在本文中,首先,我们提出了有向向量图和向量图的概念;其次,我们开发了有向向量图模型和向量图模型来更好地设计,分析,改良互连网络;我们进一步证明了上述各类著名互连网络都可表示为有向向量图模型或向量图模型;更重要的是该模型能够使我们设计出了新的互连网络---双星网络和三角形网络. 相似文献
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Shaoyuan Xu 《分析论及其应用》2007,23(3):274-282
E E. Browder and W. V. Petryshyn defined the topological degree for A- proper mappings and then W. V. Petryshyn studied a class of A-proper mappings, namely, P1-compact mappings and obtained a number of important fixed point theorems by virtue of the topological degree theory. In this paper, following W. V. Petryshyn, we continue to study P1-compact mappings and investigate the boundary condition, under which many new fixed point theorems of P1-compact mappings are obtained. On the other hand, this class of A-proper mappings with the boundedness property includes completely continuous operators and so, certain interesting new fixed point theorems for completely continuous operators are obtained immediately. As a result of it, our results generalize several famous theorems such as Leray-Schauder's theorem, Rothe's theorem, Altman's theorem, Petryshyn's theorem, etc. 相似文献
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Tim Kyng Leonie Tickle Leigh N. Wood 《International Journal of Mathematical Education in Science & Technology》2013,44(8):1224-1238
Software, particularly spreadsheet software, is ubiquitous in the financial services workplace. Yet little is known about the extent to which universities should, and do, prepare graduates for this aspect of the modern workplace. We have investigated this issue through a survey of financial services employers of graduates, the results of which are reported in this paper, as well as surveys of university graduates and academics, reported previously. Financial services employers rate software skills as important, would like their employees to be more highly skilled in the use of such software, and tend to prefer ‘on-the-job’ training rather than university training for statistical, database and specialized actuarial/financial software. There is a perception among graduates that employers do not provide adequate formal workplace training in the use of technical software. 相似文献
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Using the predicate language for ordered fields a class of problems referred to aslinear problems is defined. This class contains, for example, all systems of linear equations and inequalities, all linear programming problems, all integer programming problems with bounded variables, all linear complementarity problems, the testing of whether sets that are defined by linear inequalities are semilattices, all satisfiability problems in sentenial logic, the rank-computation of matrices, the computation of row-reduced echelon forms of matrices, and all quadratic programming problems with bounded variables. A single, one, algorithm, to which we refer as theUniversal Linear Machine, is described. It solves any instance of any linear problem. The Universal Linear Machine runs in two phases. Given a linear problem, in the first phase a Compiler running on a Turing Machine generates alinear algorithm for the problem. Then, given an instance of the linear problem, in the second phase the linear algorithm solves the particular instance of the linear problem. The linear algorithm is finite, deterministic, loopless and executes only the five ordered field operations — additions, multiplications, subtractions, divisions and comparisons. Conversely, we show that for each linear algorithm there is a linear problem which the linear algorithm solves uniquely. Finally, it is shown that with a linear algorithm for a linear problem, one can solve certain parametric instances of the linear problem.Research was supported in part by the National Science Foundation Grant DMS 92-07409, by the Department of Energy Grant DE-FG03-87-ER-25028, by the United States—Israel Binational Science Foundation Grant 90-00434 and by ONR Grant N00014-92-J1142.Corresponding author. 相似文献