This paper investigates ruin,capital injection,and dividends for a two-dimensional risk model.The model posits that surplus levels of insurance companies are governed by a perturbed composite Poisson risk model.This m...This paper investigates ruin,capital injection,and dividends for a two-dimensional risk model.The model posits that surplus levels of insurance companies are governed by a perturbed composite Poisson risk model.This model introduces a dependence between the two surplus levels,present in both the associated perturbations and the claims resulting from common shocks.Critical levels of capital injection and dividends are established for each of the two risks.The surplus levels are observed discretely at fixed intervals,guiding decisions on capital injection,dividends,and ruin at these junctures.This study employs a two-dimensional Fourier cosine series expansion method to approximate the finite time expected discounted operating cost until ruin.The ensuing approximation error is also quantified.The validity and accuracy of the method are corroborated through numerical examples.Furthermore,the research delves into the optimal capital allocation problem.展开更多
Paul M.HealKrishna G.Palepu的《信息不对称、公司信息披露和资本市场：有关信息披露的实证研究文献述评》 （Informalion asymmerry,corporate disclosure,and the capital markets：A review of the empirical disclosure literature...Paul M.HealKrishna G.Palepu的《信息不对称、公司信息披露和资本市场：有关信息披露的实证研究文献述评》 （Informalion asymmerry,corporate disclosure,and the capital markets：A review of the empirical disclosure literature,以下简称《述评》）一义发表于2001年9月份的《会计学与经济学杂志》（Journal of Accounting and Economics ）。展开更多
英国NHS是National Health Service的简写，译为“国家健康服务”。NHS成立于1948年，资金主要来源于公共股息资本（public dividend capital简称PDC）等政府依法给予的资助，属于公共部门，这与我国的公立医院相似。NHS会计从2008年起...英国NHS是National Health Service的简写，译为“国家健康服务”。NHS成立于1948年，资金主要来源于公共股息资本（public dividend capital简称PDC）等政府依法给予的资助，属于公共部门，这与我国的公立医院相似。NHS会计从2008年起执行IFRS的准则，但其不同于企业，是企业会计准则在公共部门的成功应用。这与我国目前推行以权责发生制为基础的医院会计制度改革具有一定的相似胜。笔者通过在英国学习期间掌握的资料，对NHS的会计管理进行介绍和研究，以期对我国现行医院会计制度改革提供参考。展开更多
Passive Optical Networks(PONs)are considered as the preferred solution for broadband fibre-based access networks.This is because PONs present low cost deployment,low energy consumption and also meet high bandwidth dem...Passive Optical Networks(PONs)are considered as the preferred solution for broadband fibre-based access networks.This is because PONs present low cost deployment,low energy consumption and also meet high bandwidth demands from end users.In addition,end users expect a high availability for access networks,while operators are more concerned about reducing the failure impact(number of clients affected by failures).Moreover,operators are also interested in reducing the cost of the access network.This paper provides a deep insight into the consequences that the physical topology and design decisions cause on the availability,the failure impact and the cost of a PON.In order to do that,the physical layout of the PON deployment area is approximated by a network geometric model.A PON deployed according to the geometric model is then assessed in terms of failure impact,availability and cost.This way,the effects of different design decisions and the physical layout on these three parameters are evaluated.In addition,the tradeoffs between availability,failure impact and cost caused by planning decisions and the physical topology are identified and pinpointed.展开更多
Greeneye Technology是农业应用人工智能精准喷洒技术的先驱,已宣布完成由JVP牵头的2200万美元(USD)融资。本轮融资还包括全球最大的作物保护化学品制造商Syngenta Group Ventures、Hyperplane Venture Capital和One Way Ventures的参...Greeneye Technology是农业应用人工智能精准喷洒技术的先驱,已宣布完成由JVP牵头的2200万美元(USD)融资。本轮融资还包括全球最大的作物保护化学品制造商Syngenta Group Ventures、Hyperplane Venture Capital和One Way Ventures的参与。领先的农业机械制造商爱科(AGCO)和KDT也加入了他们的行列。展开更多
2022年1月4日,科莱恩完成将其颜料业务出售给Heubach集团("Heubach")和SK Capital Partners("SK Capital")。正如交易签署时所宣布,经过结算调整后出售的基本企业价值为8.05亿瑞士法郎;另外,根据出售业务2021年的...2022年1月4日,科莱恩完成将其颜料业务出售给Heubach集团("Heubach")和SK Capital Partners("SK Capital")。正如交易签署时所宣布,经过结算调整后出售的基本企业价值为8.05亿瑞士法郎;另外,根据出售业务2021年的财务业绩情况,公司可能会另外实施5 000万瑞士法郎盈利能力支付计划(earn-out payment)。科莱恩结转了约1.15亿瑞士法郎对价,以继续持有新控股公司20%的股份,未来将与Heubach和SK Capital共同持股。展开更多
In recent years, researches on rural human capital are of great concern, but for how to effectively use the rural human capital is scanty, and thus, the transfer of rural human capital becomes a kind of way to solve r...In recent years, researches on rural human capital are of great concern, but for how to effectively use the rural human capital is scanty, and thus, the transfer of rural human capital becomes a kind of way to solve rural human capital utilization. A portion of China rural human capital has been successful transferred, however, because of the restrain of their conditions, they can only be engaged in some low level work. In China rural areas, there are a lot of rural human capitals who are not successful transferred. How to successfully transfer the rest of this part rural human capital and how to make them play roles will be an important task. In this paper, according to the practical situations, we first defined the rural human capital, and then briefly summarized the importance of human capital transfer. At last, we found out the restriction factors of rural human capital transfer in China, and put forward some suggestions and measures to solve the problems.展开更多
The rural human capital refers to the condensation of the physical body, knowledge, skills, and all the abilities that can improve the capacity of the rural labor productivity. The ability is a form of human capital s...The rural human capital refers to the condensation of the physical body, knowledge, skills, and all the abilities that can improve the capacity of the rural labor productivity. The ability is a form of human capital stock and it plays an important role in China＇s development of rural economy and society, but at present the situation of investment in human capital in rural areas is not optimistic. A lot of problems need to be solved such as the inadequate total investment and the irrational structure, as to these issues, strategies and recommendations were proposed in order to strengthen the human capital investment.展开更多
6月15日,科莱恩宣布已达成最终协议,将其颜料业务出售给Heubach集团(简称"Heubach")和SK Capital Partners(简称"SK Capital")共同成立的联合体,基于无现金和无债务之基础,企业价值为8.05亿~8.55亿瑞士法郎,5 000...6月15日,科莱恩宣布已达成最终协议,将其颜料业务出售给Heubach集团(简称"Heubach")和SK Capital Partners(简称"SK Capital")共同成立的联合体,基于无现金和无债务之基础,企业价值为8.05亿~8.55亿瑞士法郎,5 000万瑞士法郎的盈利能力支付计划(earn-out payment)是否支付将取决于科莱恩颜料业务在2021年的财务表现而定,相当于2021年4月独立调整后12个月税息折旧及摊销前利润(EBITDA)的10.7~11.4倍(LTM)。展开更多
《转型经济学》（The Economics of Transition）2008年第16卷第3期389～414页刊登了英国牛津大学John Knight与Linda Yueh合作完成的一篇题为“社会资本在中国劳动力市场中的角色”（The Role of Social Capital in the Labour Market ...《转型经济学》（The Economics of Transition）2008年第16卷第3期389～414页刊登了英国牛津大学John Knight与Linda Yueh合作完成的一篇题为“社会资本在中国劳动力市场中的角色”（The Role of Social Capital in the Labour Market in China）的论文。作者考察了“关系”（Guanxi）等社会资本在劳动力市场中所起的作用。展开更多
基金supported by the Shihezi University High-Level Talents Research Startup Project(Project No.RCZK202521)the National Natural Science Foundation of China(Grant Nos.12271066,11871121,12171405)+1 种基金the Chongqing Natural Science Foundation Joint Fund for Innovation and Development Project(Project No.CSTB2024NSCQLZX0085)the Chongqing Normal University Foundation(Grant No.23XLB018).
文摘This paper investigates ruin,capital injection,and dividends for a two-dimensional risk model.The model posits that surplus levels of insurance companies are governed by a perturbed composite Poisson risk model.This model introduces a dependence between the two surplus levels,present in both the associated perturbations and the claims resulting from common shocks.Critical levels of capital injection and dividends are established for each of the two risks.The surplus levels are observed discretely at fixed intervals,guiding decisions on capital injection,dividends,and ruin at these junctures.This study employs a two-dimensional Fourier cosine series expansion method to approximate the finite time expected discounted operating cost until ruin.The ensuing approximation error is also quantified.The validity and accuracy of the method are corroborated through numerical examples.Furthermore,the research delves into the optimal capital allocation problem.
文摘Paul M.HealKrishna G.Palepu的《信息不对称、公司信息披露和资本市场：有关信息披露的实证研究文献述评》 （Informalion asymmerry,corporate disclosure,and the capital markets：A review of the empirical disclosure literature,以下简称《述评》）一义发表于2001年9月份的《会计学与经济学杂志》（Journal of Accounting and Economics ）。
文摘英国NHS是National Health Service的简写，译为“国家健康服务”。NHS成立于1948年，资金主要来源于公共股息资本（public dividend capital简称PDC）等政府依法给予的资助，属于公共部门，这与我国的公立医院相似。NHS会计从2008年起执行IFRS的准则，但其不同于企业，是企业会计准则在公共部门的成功应用。这与我国目前推行以权责发生制为基础的医院会计制度改革具有一定的相似胜。笔者通过在英国学习期间掌握的资料，对NHS的会计管理进行介绍和研究，以期对我国现行医院会计制度改革提供参考。
基金Norwegian University of Science and Technology(Project 43255)
文摘Passive Optical Networks(PONs)are considered as the preferred solution for broadband fibre-based access networks.This is because PONs present low cost deployment,low energy consumption and also meet high bandwidth demands from end users.In addition,end users expect a high availability for access networks,while operators are more concerned about reducing the failure impact(number of clients affected by failures).Moreover,operators are also interested in reducing the cost of the access network.This paper provides a deep insight into the consequences that the physical topology and design decisions cause on the availability,the failure impact and the cost of a PON.In order to do that,the physical layout of the PON deployment area is approximated by a network geometric model.A PON deployed according to the geometric model is then assessed in terms of failure impact,availability and cost.This way,the effects of different design decisions and the physical layout on these three parameters are evaluated.In addition,the tradeoffs between availability,failure impact and cost caused by planning decisions and the physical topology are identified and pinpointed.
文摘Greeneye Technology是农业应用人工智能精准喷洒技术的先驱,已宣布完成由JVP牵头的2200万美元(USD)融资。本轮融资还包括全球最大的作物保护化学品制造商Syngenta Group Ventures、Hyperplane Venture Capital和One Way Ventures的参与。领先的农业机械制造商爱科(AGCO)和KDT也加入了他们的行列。
基金Supported by Model of New Generation Migrant Laborers' Quality Construction in Heilongjiang Province Based on Sociology Net(GZ11D202)Post-crisis Migrant Workers Returning Home for Entrepreneurial(10C011)+1 种基金Urbanization of Heilongjiang Province and Ecological Interactive Mode(12B033)Evaluation for Urban and Rural Employment and Manpower in Heilongjiang Province(11552020)
文摘In recent years, researches on rural human capital are of great concern, but for how to effectively use the rural human capital is scanty, and thus, the transfer of rural human capital becomes a kind of way to solve rural human capital utilization. A portion of China rural human capital has been successful transferred, however, because of the restrain of their conditions, they can only be engaged in some low level work. In China rural areas, there are a lot of rural human capitals who are not successful transferred. How to successfully transfer the rest of this part rural human capital and how to make them play roles will be an important task. In this paper, according to the practical situations, we first defined the rural human capital, and then briefly summarized the importance of human capital transfer. At last, we found out the restriction factors of rural human capital transfer in China, and put forward some suggestions and measures to solve the problems.
基金Supported by Heilongjiang Province Social Sciences Fund Project (08E016)Natural Science Foundation of Heilongjiang (G201029)
文摘The rural human capital refers to the condensation of the physical body, knowledge, skills, and all the abilities that can improve the capacity of the rural labor productivity. The ability is a form of human capital stock and it plays an important role in China＇s development of rural economy and society, but at present the situation of investment in human capital in rural areas is not optimistic. A lot of problems need to be solved such as the inadequate total investment and the irrational structure, as to these issues, strategies and recommendations were proposed in order to strengthen the human capital investment.
文摘《转型经济学》（The Economics of Transition）2008年第16卷第3期389～414页刊登了英国牛津大学John Knight与Linda Yueh合作完成的一篇题为“社会资本在中国劳动力市场中的角色”（The Role of Social Capital in the Labour Market in China）的论文。作者考察了“关系”（Guanxi）等社会资本在劳动力市场中所起的作用。
