VPN技术在图书馆通借通还中的应用

通借通还如今已成为城市图书馆服务的一个重要内容，而VPN技术作为一种经济安全的组网方式也正越来越受到人们的青睐。介绍了VPN技术的概念及分类及VPN技术在温州地区实现图书馆通借通还的应用方案。     

现金流量表浅析

简述了阅读和分析现金流量表的相关事项；从企业概况入手，对经营活动、投资活动和筹资活动等层次进行现金流量表分析；最后结合资产负债表和利润表对整个报表体系进行完整分析。     

企业偿债能力分析新探

通过分析流动比率在企业偿债能力分析中存在计算数据常被扭曲的局限性，提出使用超速动比率和负债现金流量比率补充分析企业的短期偿债能力；通过批判资产负债率越低企业偿债能力越强这一认识上的误区，指出企业存在最佳偿债能力资产负债率。     

数字现金系统发展问题研究

本文介绍了数字现金的关键技术、研究现状和应用现状，并指出了数字现金未来的发展方向。     

一种加入有效期的离线电子现金方案

电子现金作为物理货币的电子等价物，已经成为一种安全方便的电子支付手段。由于电子货币容易被复制，所以防止电子现金的重复花费是设计电子现金方案必须考虑的安全问题。现有的电子现金方案中，一般的做法是银行保留所有已经花费的电子货币，然后与新花费的电子货币比较，以发现重复花费。这样就带来了一个问题，即银行的存储花费会无限增大，对其的查询和管理效率也会降低。基于RSA盲签名和Schnorr一次性知识证明设计了一个新的离线电子现金方案，在电子现金中加入了使用有效期，减少了银行历史花费数据库的存储规模，加快了重复花费检测速度。     

A 10 year installation program for wave energy in Ireland: A case study sensitivity analysis on financial returns

This paper is a case study which examines the finances of a proposed installation schedule of 500 MW of a wave energy device type in Ireland. The novel aspects of the analysis were the modelling of the combined influence of learning curves, supply and demand rates as well as future cost of cash on the phased deployment over the 10 years. There are many studies which have examined the economics of renewable energy project installations, including wave energy. However, there is lack of research in the impact and implications of phased installations over time, especially when using a feed-in tariff (FIT) revenue mechanism. The goal of the study was twofold. The first goal was to assess the viability of the current Irish feed-in tariff within the context of a phased installation program for the wave energy device chosen for the study, and measures required to produce a positive rate of return. The second aim was to assess the impact of learning curve, supply/demand curves and future cost of cash on phased project installations. The wave energy device chosen for the study was the Pelamis P1 and the economic model used was NAVITAS, created by HMRC. The assessment was based on net present value and internal rate of return. The wave energy data for the study was 2007 from M4 of the west coast of Ireland, obtained from Marine Institute, Ireland. Results from the case study indicated that the high initial costs for the case study wave energy device had a significant impact on financial returns. Results of the case study indicate that higher tariffs may be required than the current Irish, static, nonindex linked, FIT to foster positive returns for future wave energy projects, especially if phased installations are considered, which are susceptible to future cash and supply/demand factors. The large range of sensitivity factors assessed in the case study demonstrates the vulnerable nature of these large scale projects when estimating financial returns. Further studies will be required to assess multiple device types, update initial costs for wave energy devices, provide reliable power matrices, as well as appropriate learning curve and supply demand rates.     

Strengthening housing finance in emerging markets: the savings and credit cooperative organisation (SACCO) model in Kenya

Abstract

Savings have long been an essential source of funding for credit. Whether in Europe, North America, Africa, Asia or Latin America, community-based financial institutions have relied on deposits to make financial services accessible to moderate-income borrowers. Despite the foundational role savings and loans have had in financial sector development, emerging markets have largely overlooked the important role these institutions can have in providing shelter credit in their own contexts. Savings and Credit Cooperative Organisations (SACCOs) in the Republic of Kenya illustrate the potential model for deposit-based lending to deliver housing finance for many of the country’s underserved prospective borrowers. This study draws upon the experiences of several savings and loan associations in the industrialized world with applications towards improving the Kenyan SACCO model that provides the most extensive credit union loans on the African continent. The article concludes community finance institutions merit strong consideration towards helping overcome the housing finance sector underdevelopment too often experienced in the developing world.     

有无项目对比法在油田三次采油技术经济评价中的应用

针对孤岛油田东区的三次采油技术进行相关的经济评价方法研究及探讨,提出采用"有无项目对比法"进行增量效益经济评价,并从投资估算、成本费用分析、财务经济评价以及项目风险等方面进行了详细的分析,为孤岛油田三次采油技术经济评价方法提供了依据。本文将现金流量法应用到技术经济评价中,对孤岛油田东区Ng3-4单元正在开展的三次采油技术进行技术经济评价,评价结果表明该项目的内部收益率高于行业基准收益率,具有较强的抗风险能力。     

Comparing alternative cellulosic biomass biorefining systems: Centralized versus distributed processing systems

This study explores how two different cellulosic ethanol production system configurations (distributed versus centralized processing) affect some aspects of the economic and environmental performance of cellulosic ethanol, measured as minimum ethanol selling price (MESP) and various environmental impact categories. The eco-efficiency indicator, which simultaneously accounts for economic and environmental features, is also calculated. The centralized configuration offers better economic performance for small-scale biorefineries, while the distributed configuration is economically superior for large-scale biorefineries. The MESP of the centralized configuration declines with increased biorefinery size up to a point and then rises due to the cost of trucking biomass to the biorefinery. In contrast, the MESP in the distributed configuration continuously declines with increasing biorefinery size due to the lower costs of railroad transportation and the greater economies of scale achieved at much larger biorefinery sizes, including biorefineries that reach the size of an average oil refinery—about 30,000 tons per day of feedstock. The centralized system yields lower environmental impacts for most impact categories than does the distributed system regardless of the biorefinery size. Eco-efficiency analysis shows that the centralized configuration is more sustainable for small-scale biorefineries, while the distributed configuration with railroad transport is more sustainable for large-scale biorefineries. Compared with gasoline from petroleum, cellulosic ethanol fuel offers sustainability advantages for the following environmental impact categories: fossil energy consumption, global warming, human health impacts by particulate matter, ozone layer depletion, ecotoxicity, human health cancer, and human health non-cancer, depending somewhat on the biorefinery sizes and the system configurations.     

A construction project cash flow model—an idiographic approach

The paper introduces and supports the contention that an idiographic methodology is appropriate to the post- hoc study and interpretation of individual construction project cash flows. A cash flow model based on the logit transformation is proposed to be consistent with this methodology. The model is based on historical data, and yields two parameters to describe each individual project. The model is tested using two samples totalling 72 projects. Goodness of fit for the model, using a measure of standard deviation from 1.0% to 4.6%, with a median of 2.5%, is found for individual projects.

The experimental hypothesis (that there is substantial variation between projects) is supported by the graphical and statistical evidence of deviation, which is argued to be the result of the individual ontology of each project - systematic error - rather than random error from an ideal. The paper concludes that forecasts of individual cash flows are invalid when derived from analysis of grouped data.