新会计准则融资租赁会计处理探讨

新会计准则规定在融资租赁情况下,应运用总额法把出租人的初始直接费用计入应收融资租赁款进行资本化,该处理方法存在逻辑上的错误.本文通过分析美国会计准则与国际会计准则相关的会计处理方法,指出此错误的原因,并建议我国应借鉴国际会计准则的资产负债观,运用净值法处理出租人的融资收益.     

Impulse control of pension fund contributions,in a regime switching economy

In defined benefit pension plans, allowances are independent from the financial performance of the fund. And the sponsoring firm pays regularly contributions to limit deviations of fund assets from the mathematical reserve, necessary for covering the promised liabilities. This research paper proposes a method to optimize the timing and size of contributions, in a regime switching economy. The model takes into consideration important market frictions, like transactions costs, late payments and illiquidity. The problem is solved numerically using dynamic programming and impulse control techniques. Our approach is based on parallel grids, with trinomial links, discretizing the asset return in each economic regime.     

体育行政绩效的成本与效益分析

结合当前我国体育行政部门的现状，依据经济学、政治学和社会学理论，本文从体育行政绩效的基本涵义出发，探讨有关体育行政绩效的成本与效益问题，旨在引起更多人对体育行政部门绩效理论的探讨和研究，从而为进一步改善和优化我国体育行政管理提供科学的理论指导。     

不同轴限下运行费用的对比分析

根据有关统计和预测资料，分别建立了轴限为１０ｔ和１３ｔ下的轴重分布模型。在此基础上采用线性插值的方法，获得了轴限为１１ｔ和１２ｔ下的轴重分布模型。最后依据运行费用模型和分析时期的材料价格，对４种轴限下的运行费用进行了对比分析。     

搞好工程预决算促进企业经济核算

本文从预决算的角度系统论述了企业经济核算的重要性。将计划成本与实际成本对比来反映企 业的经济效益,在制定完善的计划成本前提下,最大限度地降低实际成本,企业才具有生命力。     

会计信息失真的经济学成因及治理对策

分析会计信息失真的经济学成因，提出治理会计信息失真的对策，以达到为决策者提供真实、可靠的会计信息，降低决策风险的目的。     

一般梯形模糊逼近算子及其在模糊运输问题中的应用

研究运输成本信息为一般模糊数的模糊运输问题.首先,在保持一般模糊数的核不变的条件下,建立一般模糊数与一般梯形模糊数的距离最小优化模型,通过求解模型得到一般模糊数的一般梯形模糊逼近算子,并给出该逼近算子具有的性质如数乘不变性、平移不变性、连续性等.然后利用该逼近算子将一般模糊运输信息表转换成一般梯形模糊运输信息表,再根据已有GFLCM和GFMDM算法得到模糊运输问题的近似最优解,最后给出具体算例分析说明方法的有效性和合理性.     

Optimal investment with transaction costs based on exponential utility function: a parabolic double obstacle problem

This paper concerns optimal investment problem with proportional transaction costs and finite time horizon based on exponential utility function. Using a partial differential equation approach, we reveal that the problem is equivalent to a parabolic double obstacle problem involving two free boundaries that correspond to the optimal buying and selling policies. Numerical examples are obtained by the binomial method.     

多态系统部件维修成本评估分析

多态系统是可靠性理论中的一种重要系统,是指部件和系统具有多个状态。随着部件的劣化,系统的性能随之下降。为了提高系统的性能,部件需要进行一定的维修。本文考虑部件状态转移率与停留时间的关系,利用重要度理论来分析部件维修成本的变化规律,得出对系统维修成本影响最大的部件。首先,基于维修成本的函数关系,给出了重要度的表达式;其次,针对典型串联系统和并联系统,随着时间推移,给出维修成本的变化规律;最后算例仿真验证了提出方法的有效性和正确性。     

Reinforcement learning versus heuristics for order acceptance on a single resource

Order Acceptance (OA) is one of the main functions in business control. Accepting an order when capacity is available could disable the system to accept more profitable orders in the future with opportunity losses as a consequence. Uncertain information is also an important issue here. We use Markov decision models and learning methods from Artificial Intelligence to find decision policies under uncertainty. Reinforcement Learning (RL) is quite a new approach in OA. It is shown here that RL works well compared with heuristics. It is demonstrated that employing an RL trained agent is a robust, flexible approach that in addition can be used to support the detection of good heuristics.