我国商业银行资产证券化的研究

随着我国商业银行资产负债期限结构错配导致流动性风险隐患的日益增强,以及银行监管所要求的资本量增加,使得作为风险转移方式之一的信贷资产证券化应运而生。资产证券化作为一种解决银行资产流动性问题的金融创新工具,使银行信贷风险向资本市场转移,使直接融资向间接融资转化,促使货币市场与资本市场日益融合,从而实现风险转移与风险融资的双重目标。通过对资产证券化定义、类型、基本结构、运作程序及其金融效率的分析,结合我国商业银行信贷资产特点,在国际比较的基础上探讨了我国商业银行开展信贷资产证券化的必要性及可能性;并就如何实施我国商业银行资产证券化提出了初步构想与对策建议。     

影响铁路货车周转时间的机理分析

运用矩阵分析法分析货车周转时间的影响因素,运用灰色关联分析法对各因素间的主次关系作了定量研究,从中得出结论：与货车周转时间关联最紧密的因素是停时、中时;客观因素全周距增幅较大,这是导致近2年来货车周转时间较历史最好水平延长的主要原因;货物列车旅行速度呈缓步提高趋势,中时、停时呈缩短趋势,在一定程度上抑制了周时的上升速度,这是以后提高车辆周转速度的主要途径.     

变现闲置设备盘活闲置资产

文章就国有大型企业在改制及生产线改造过程中出现大量闲置设备的问题进行讨论,为使国有资产保值增值,本企业采取一种积极盘活闲置设备的有效办法,文章介绍了对设立企业设备管理基金、解决企业设备管理工作缺乏专项资金问题的具体做法.     

高校无形资产管理研究

探讨了高校无形资产的范围、特点,分析了高校无形资产流失的原因,提出了防止高校无形资产流失、保值增值的管理对策.     

员工流动成本的分析与测算

借鉴了国内外的一些研究成果。从概念、组成等角度分析了员工流动成本。提出了狭义和广义的员工流动成本计算公式，最后就降低员工流动成本提出了若干措施。     

会计职业判断在固定资产核算中的应用及相关问题分析

会计职业判断在固定资产确认、计量、折旧和计提减值中广泛应用，并存在自由度过大的问题。为保证会计职业判断的合理性，建议完善会计法规，加强监督，进行多部门合作及提高会计人员素质。     

关于我国国有资产管理体制改革的思考

国有资产管理体制改革是深化国有企业改革的关键因素之一。通过分析国有资产管理体制改革中存在的主要问题，借鉴国内外的成功经验。从建立中央政府和地方政府两级出资人，建立独立的国有资产所有者机构。塑造真正的国有资本运营主体，建立三层次的国有资产管理体制，实施相关的配套改革等方面对如何完善国有资产管理体制。强化国有资产管理提出了对策建议。     

加入WTO对我国会计发展的影响及对策

加入WTO后，我国会计首先面临与国际会计的接轨、协调问题，同时，会计环境发生深刻变化，这就要求调整我国现有的会计规范体系、会计模式和个别特种会计在会计体系中的地位，以及一些重要的会计处理方法，以尽快适应国际化的要求。     

The Conditional Probability Density Function for a Reflected Brownian Motion

Models in economics and other fields often require a restricted Brownian motion because frequently implicit or explicit barriers restrict the domain. This paper contributes to the literature on reflected Brownian motion by deriving its conditional density function as a closed-form expression that consists of infinite sums of Gaussian densities. This solution is compared with an alternative, trigonometric expression derived earlier. Numerical analyses reveal that convergence properties of the expression derived in this paper are superior to those of the alternative representation for most practically relevant set-ups. Despite the complex appearance of the density formula, its use only requires fractions of a second on simple desktop computers such that, next to the theoretical appeal, also practicability is guaranteed.     

Optimal channel coordination in use-based product-service system contracts

Nowadays, service economy efficiencies are key to keep competitiveness and increase market advantages. The development of Product-Service Systems (PSS) can be an interesting strategy as they seek to improve the business performance of all the participants in the value chain. This paper proposes a novel reliability-based reward scheme for use-oriented PSS contracts. In a PSS instead of paying for the product, the client pays a fee for its performance. The contribution of this work to the existing literature is to provide a quantitative tool for the development of a use-oriented PSS contract based on non-repairable component reliability and risk sharing. It can be extended to other performance metrics such as availability and reliability. A well designed PSS achieves a mutual growth agreement for the client and the supplier if it aligns their interests through channel coordination. This is achieved by balancing the improvement in the expected cost and profit for the client and the supplier, respectively. The improvement is measured with respect to a baseline scenario where no PSS contract exists. The methodology is tested using a case study that analyses mining haul truck tires. The results show a significant overall improvement in the main key performance indicators and environmental impact of the value chain.