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可转换债券会计处理演进历程及对我国的启示
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作者 曹海霞 《石油化工管理干部学院学报》 2005年第3期61-63,共3页
介绍美国以及国际会计准则有关可转换债券会计处理的演进。对我国可转换债券会计处理的国际协调提出看法,应对可转换债券中包含的负债部分和权益部分进行分离;在分离方法的选择上,应只允许使用“有和无法”。
关键词 可转换债券 相对公允价值 有和无法 会计处理 可转换 债券 演进 国际协调 分离方 会计准则
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Unnormalized and normalized forms of gefura measures in directed and undirected networks 被引量:6
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作者 Raf GUNS Ronald ROUSSEAU 《Frontiers of Information Technology & Electronic Engineering》 SCIE EI CSCD 2015年第4期311-320,共10页
In some networks nodes belong to predefined groups (e.g., authors belong to institutions). Common network cen- trality measures do not take this structure into account. Gefura measures are designed as indicators of ... In some networks nodes belong to predefined groups (e.g., authors belong to institutions). Common network cen- trality measures do not take this structure into account. Gefura measures are designed as indicators of a node's brokerage role between such groups. They are defined as variants of betweeuness centrality and consider to what extent a node belongs to shortest paths between nodes from different groups. In this article we make the following new contributions to their study: (1) We systematically study unnormalized gefura measures and show that, next to the 'structural' normalization that has hitherto been applied, a 'basic' normalization procedure is possible. While the former normalizes at the level of groups, the latter normalizes at the level of nodes. (2) Treating undirected networks as equivalent to symmetric directed networks, we expand the definition of gefura measures to the directed case. (3) It is shown how Brandes' algorithm for betweenness centrality can be adjusted to cover these cases. 展开更多
关键词 Networks subdivided in groups PARTITIONS Gefura measures Q-measures Brokerage role Directed and undirectednetworks Brandes' algorithm
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