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收益力服从维纳过程的社会养老保险精算模型 被引量:1
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作者 陈文 《四川文理学院学报》 2009年第5期14-16,共3页
对一个社会养老保险精算模型在投资收益力累积函数服从维纳过程下,推导出了职工预期退休金的计算公式,并进行了相关分析。
关键词 缴费确定型 投资收益力 维纳过程 预期退休金
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消除断点,让价值流动起来——基于精益时间管理的产品收益力提升改善案例
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作者 刘君莲 赵紫碧 《中国管理会计》 2023年第2期106-114,共9页
本文以A公司试点产品收益力提升改善为例,系统阐述了消除断点、让价值流动起来的改善做法。A公司改善团队依托J成本理论,绘制产品的J成本图,把握产品现状,从原材料、加工制作、成品发货等多个环节进行问题分析,并提出有针对性的改善措施... 本文以A公司试点产品收益力提升改善为例,系统阐述了消除断点、让价值流动起来的改善做法。A公司改善团队依托J成本理论,绘制产品的J成本图,把握产品现状,从原材料、加工制作、成品发货等多个环节进行问题分析,并提出有针对性的改善措施,最终实现了产品收益力提升30%的目标,积累了精益时间管理的经验。改善团队通过建立横向价值流组织进行团队协作,实现了全价值链共赢。通过有效措施的流程固化实现点到面的收益改善,同时建立三元成本观,通过多种工具的组合运用实现了精益时间管理。 展开更多
关键词 J成本 精益时间管理 收益力
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证券分析师如何把握财务数据的真实背景
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作者 吴群慧 《证券市场导报》 1999年第7期55-59,共5页
财务比率是企业分析的一个重要指标,却不是绝对的指标.分析师从定量的财务比率推断出企业的经营状况,又反过来从企业经营活动的定性分析来把握财务比率内在含义.只有在企业固有的条件下进行财务数据的分析,分析师才称得上进入了角色.
关键词 证券分析师 财务数据 收益力 差别化 安全性 销售额 财务比率 成长性 股东资本 流动比率
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Comparison of Earnings Power between State Commercial Banks and Stock Banks
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作者 顾晓敏 朱赟赟 《Journal of Donghua University(English Edition)》 EI CAS 2004年第1期131-134,共4页
As earnings power is one of the primary capacities for commercial banks, by analyzing several indexes on banks' operation performance, this article compared the earnings power between the state banks and the stock... As earnings power is one of the primary capacities for commercial banks, by analyzing several indexes on banks' operation performance, this article compared the earnings power between the state banks and the stock banks in China. Through the analysis, some problems of domestic banks may be found and pointed out that the commercial bank should stress on the target of profit maximum to avoid the financial risks. With enough earnings power, the domestic banks can take the challenge with those foreign banks entering domestic money market. 展开更多
关键词 state commercial bank stock bank earnings power
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Smart Meters and Under-Frequency Load Shedding
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作者 Krzysztof Billewicz 《Journal of Energy and Power Engineering》 2015年第10期905-911,共7页
In some countries, there exists a risk of power deficit in the EPS (electrical power system). This is a very serious problem and there are various solutions to deal with it. A power deficit in the EPS leads to frequ... In some countries, there exists a risk of power deficit in the EPS (electrical power system). This is a very serious problem and there are various solutions to deal with it. A power deficit in the EPS leads to frequency decrease in the power system. A dedicated automation to load shedding is used to maintain proper EPS operation. For some time, it has applied a mechanism called demand-side response, which in case of an emergency situation allows for a "more civilized" rationing of electricity to customers, with their consent. Such programs require that the utilities pay the customers for their agreement. The author proposes a new solution, intermediate between strict ALS (acting relieving automation) and demand-side response programs, where the companies have to send information about the price of energy or control signals to households. 展开更多
关键词 Smart meter smart grid under-frequency load shedding electric power system.
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Social progress for the exploration of reform in the rural management system research
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作者 Zhenhua ZHANG 《International Journal of Technology Management》 2014年第12期77-79,共3页
Combining with the third plenary session of the 17th "the central committee of the communist party of China on promoting rural reform and development of certain major issue decision" and the eighteenth big clear adh... Combining with the third plenary session of the 17th "the central committee of the communist party of China on promoting rural reform and development of certain major issue decision" and the eighteenth big clear adherence to and improve the basic rural operation system and to protect farmer' s right to the contracted management of land, the land and collective income distribution, the resolution of collective economic power, this paper discusses the main content of deepening reform of China' s basic rural operation system. It elaborates we must adhere to stabilize and improve the rural basic management systems, give farmers more fully right to protect the land, develop rural land contract management rights transfer, and promote agricultural innovation and industrial organization. 展开更多
关键词 rural management system REFORM THINKING
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Economic Viability of Production of Tree Parica (Schizolobium amazonicum Huber ex. Ducke) of Reforestation Project in the Municipality Paragominas-PA, Brazil
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作者 Manoel Tavares de Paula Altem Nascimento Pontes +4 位作者 Helio Raymundo Ferreira Filho Lucy Anne Cardoso Lobao Gutierrez Ismael Matos da Silva Maria da Conceicao Silva Damasceno Aline Lima de Sena 《Journal of Life Sciences》 2014年第12期967-971,共5页
The objective of this study was to analyze the profitability of production Parica reforestation in the municipality of Paragominas-PA. The study was conducted in the municipality of Paragominas Messoregiao located in ... The objective of this study was to analyze the profitability of production Parica reforestation in the municipality of Paragominas-PA. The study was conducted in the municipality of Paragominas Messoregiao located in the northeast of Para. The basic data used in the economic evaluation of production of planting parica (costs and revenues) were derived from primary source through raising production cost of parica with farmers from the municipality, analyzing the period of production horizon of seven years. The discount rate chosen for economic evaluation was 10% per year. NPV (net present value) calculation IRR (internal rate of return), BCR (benefit-cost ratio) and EP (break-even point). To check the economic feasibility of producing parica the following criteria were used for economic analysis. The results for NPV, IRR and BC ratio were respectively of $495,970, 28.83% and 2.43. For EP (break-even point) the value of 41.08% was found, which demonstrates the minimum amount of production, so that revenue equals costs. Based on the results obtained, it was found that the reforestation model with parica proposed in this paper presents economically viable for deployment. 展开更多
关键词 AMAZON parica REFORESTATION
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资本经营的逻辑与问题 被引量:4
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作者 李磊宁 《经济学动态》 CSSCI 北大核心 2001年第8期22-25,共4页
本文以资本两种收益力的差异为前提,探讨资本经营的内在矛盾以及对产业活动的负面影响。
关键词 资本经营 商品经营 企业经营 逻辑 产业活动 假想收益力 真实收益力
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日本邮政集团的经营困境分析——以邮政集团上市前后的经营现状为背景 被引量:1
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作者 周建军 林晓宁 《现代日本经济》 CSSCI 北大核心 2016年第2期68-76,共9页
2015年11月,日本邮政集团4家公司中的3家,即母公司日本邮政与其2家子公司邮储银行、简保生命在东京证交所上市。日本邮政集团为保证成功上市,付出了各种努力,但是,仍然存在诸多难以解决的问题。邮政3家公司上市前后,其面对的最大困境就... 2015年11月,日本邮政集团4家公司中的3家,即母公司日本邮政与其2家子公司邮储银行、简保生命在东京证交所上市。日本邮政集团为保证成功上市,付出了各种努力,但是,仍然存在诸多难以解决的问题。邮政3家公司上市前后,其面对的最大困境就是收益力持续低迷的状况难以改观。如何确保法律所赋予的普遍服务义务?如何应对同行业民间公司持续高涨的反对呼声?如何在业务量不断缩小的背景下保证日本邮便1约20万名员工的雇用?上市不但不能解决长期困扰日本邮政集团的诸多问题,反而使其变得更加尖锐。 展开更多
关键词 日本邮政 民营化 上市 并购 普遍服务 收益力
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Atomically dispersed Au_1 catalyst towards efficient electrochemical synthesis of ammonia 被引量:25
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作者 Xiaoqian Wang Wenyu Wang +13 位作者 Man Qiao Geng Wu Wenxing Chen Tongwei Yuan Qian Xu Min Chen Yan Zhang Xin Wang Jing Wang Jingjie Ge Xun Hong Yafei Li Yuen Wu Yadong Li 《Science Bulletin》 SCIE EI CSCD 2018年第19期1246-1253,共8页
Tremendous efforts have been devoted to explore energy-efficient strategies of ammonia synthesis to replace Haber-Bosch process which accounts for 1.4% of the annual energy consumption. In this study, atomically dispe... Tremendous efforts have been devoted to explore energy-efficient strategies of ammonia synthesis to replace Haber-Bosch process which accounts for 1.4% of the annual energy consumption. In this study, atomically dispersed Au_1 catalyst is synthesized and applied in electrochemical synthesis of ammonia under ambient conditions. A high NH+4 Faradaic efficiency of 11.1 % achieved by our Au_1 catalyst surpasses most of reported catalysts under comparable conditions. Benefiting from efficient atom utilization, an NH+4 yield rate of 1,305 μg h-1 mg-1Au has been reached, which is roughly 22.5 times as high as that by sup- ported Au nanoparticles. We also demonstrate that by employing our Au_1 catalyst, NH+4 can be electro- chemically produced directly from N_2 and H_2 with an energy utilization rate of 4.02 mmol kJ-1. Our study provides a possibility of replacing the Haber-Bosch process with environmentally benign and energy-efficient electrochemical strategies. 展开更多
关键词 NH_3 synthesis Metal single sites ELECTROCATALYSIS Haber-Bosch process Nitrogen reduction
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