大数据下公允价值会计估值系统设计与应用

大数据等新一代信息技术对会计系统的重构以及对公允价值会计估值系统的开发和应用至关重要,这不仅提高了公允价值会计信息的相关性,而且更为有效地抑制企业盈余管理行为,增强了会计信息的可靠性。文章以大数据时代下的计算机软件的输入、数据处理、输出框架为基础,将其嵌入传统估值模型,构建了公允价值会计估值系统模型,并对其各个组成部分进行功能机制分析,以期为公允价值会计估值系统的设计与实现提供思路,以使公允价值计量属性的实务应用更加规范。

生态系统服务价值测度模式与方法

为了更好地权衡人类福祉与经济发展之间、生态系统各类服务之间的关系,加速生态系统服务价值评估成为全世界生态保护与可持续发展政策制定面临的首要难题。总结了原始价值评估和价值转移两类主要的生态系统服务评估测度模式,侧重概述了价值转移的涵义、类型、历史研究、应用限制及现有的可用于价值转移的有代表性的数据库,在此基础之上归纳两类测度模式的优势和普遍存在的局限性。总体而言,基于生态功能的原始评估更适用于地区尺度的精细化管理,评估准确但相对难度大、耗时长、成本高;基于相似生境的价值转移方法更适用于国家或区域尺度进行估判和分级,估值快速但相对信息少、不确定性大、影响因素多。其后还介绍了集成了一类或多类测度模式中不同方法的综合评估模型与工具。通过分析当前主流的评估方法与日益增长的评估需求之间的矛盾,结合生态系统服务级联,最终提出基于关键生态系统特征建立简化预测模型的评估思路,目的是为了简化传统评估过程、缩短评估周期,完善并发展以往的价值转移,推动生态系统服务多尺度、大范围的摸底清查。

基于双精度神经网络的RFID企业估值的研究

RFID技术被认为是物联网的关键,处于整个产业链的上游,发展空间很大,因此针对RFID产业的投资活动也相当频繁。作为投资活动中的重要步骤,估值模型的可靠性不仅取决于估值结果总体正确率,也应该考虑对不同类别企业所做估值结果的正确率,而目前的估值模型往往缺少对后者的考虑。文章建立了结合双精度神经网络和实物期权方法的估值模型,该模型通过双精度神经网络完成对未来利润的预测,与传统进化神经网络相比,不仅优化了模型的总体准确率,还优化了最小分类精度。

脉冲星导航系统观测量异常的改进UKF滤波算法研究

为减小观测量异常对X射线脉冲星导航系统的影响,提出了一种改进的无迹卡尔曼滤波(MUKF)导航滤波算法。给出了轨道动力学模型和量测模型。针对观测器校准脉冲星方向时因宇宙尘埃影响会发生细微震动而产生短时段的常值误差,设计异常检测函数,可有效判断有无观测量异常发生。当观测量出现异常时,对UKF进行改进,通过调节滤波器增益减小异常观测的影响,进而得到准确的脉冲星导航系统状态估值,改进的滤波算法使整个导航系统具有更强的容错性和稳定性。对UKF,MUKF两种算法在地球近地轨道上进行了实验仿真,结果表明:提出的MUKF滤波算法可有效消除观测量常值偏差对导航系统的影响。

全光纤的级联光纤系统琼斯弥勒矩阵测量

基于系统估值理论，提出并实现采用光纤波片的光纤系统琼斯弥勒矩阵测量．光纤波片和光纤系统有良好的适配性，且简单易行．针对光纤波片的环境敏感性，提出并实现基于系统方程矩阵自相似特点的波片延迟校准方法．此外，还通过系统优化，实现光纤波片旋转角度的调整．经实验验证，光纤波片延迟的校准和旋转角度的调整使系统误差得到了明显改善．最后，测量了1520~1620nm波长范围内两段级联光纤的偏振参数及其弥勒矩阵谱．

公允价值应用研究

本文首先介绍了公允价值的定义与基本特征,然后分析了公允价值在我国应用中存在的问题,最后提出公允价值应用的相关建议,以推进公允价值在我国的进一步应用与发展。

基金管理投资研究系统数据清洗及质量控制

在充分分析基金管理公司估值系统、交易系统、外部资讯数据和用户需求的前提下,自主研发了一套适合基金管理公司业务需求的ETL(extract transform load)程序,将各相关业务系统和资讯系统的数据加载到数据仓库中,并开发了一套基于oracle的存储过程以实现数据的清洗和数据质量控制工作。通过在某基金管理公司投资研究系统的运用,证明该设计方式在满足业务需求并保证系统可扩展性的同时,能简化ETL程序开发的复杂度,提高系统的可维护性。其所使用的数据清洗和核对方式对银行、保险等金融机构类似应用的开发有较高的参考价值。

资管产品增值税缴纳实操浅谈

2018年1月1日起,资管产品正式按照简易征收3%的税率缴纳增值税,本文从信托公司的实际工作出发,就资管产品增值税缴纳中纳税范围的界定,针对收益的影响及系统模块实操等问题做出探究,希望能通过此次理论研究对实际工作起到促进作用。

Changes in Grassland Ecosystem Service Values in the Three-River Headwaters Region,China

[Method] This study aimed to assess the changes in grassland ecosystem Service values in the Three-River Headwaters Region of China, the source of the Yangtze, Yellow （Huang He） and Lantsang （Mekong） rivers. [Method] Biophysical values of four services were monetized within the region, including water regulation, air quality regulation, climate regulation and soil conservation. [Result] The total ESVs were 884.97×10^8 Yuan, 1 302.06×10^8 Yuan and 1 299.49×10^8 Yuan in 2000, 2005 and 2008, respectively. The amount of value per unit area experienced a steep increase from 2000 to 2005（18.10×10^4 Yuan/km2）, and then remained almost unchanged from 2005 to 2008 （-0.31×10^4 Yuan/km2）. The ESV tended to decline from the southeastern to the northwestern. ESV in the eastern and central part increased faster than that in the south-central and western part of the TRHR from 2000 to 2008. It could be seen that the ecosystem condition of grassland in the TRHR improved signifi- cantly over the study period of 2000-2008. [Conelusion] The results provided good information to assess the effectiveness of current ecological protection measures in the TRHR and support regional sustainable management policies.

Seagrass Bed Ecosystem Service Valuation——A Case Research on Hepu Seagrass Bed in Guangxi Province

Seagrass bed ecosystem is a coastal ecosystem with abundant biodiversity and high production. It is also an important system for the sustainable development of human society and economy. Based on the local research, statistical data and prevenient research results, the main services of Hepu seagrass ecosystem were analyzed in the paper, including fishing production, nutrient cycling, scientific research, protecting the coast from eroding, climate regulation, biodiversity, culture, bequest valuation, option valuation and existence valuation and so on. At the same time, we used ecological and economic methods for economic evaluation of seagrass in Hepu of Guangxi, including the market valuation method, contingent valuation method, carbon and tax method, benefit transfer method and expert survey method. The results showed that the total valuation of the Hepu seagrass ecosystem service was about 6.29 × 10^5 Yuan RMB/ha in 2005. Among these services, the indirect using valuation is the main aspect, which was 4.47 x 10^5Yuan RMB/ha in 2005, accounting for 70.97 % of the total valuation. The non-using valuation was 1.54 × 10^5 Yuan RMB/ha in 2005, accounting for 24.52 % of the total valuation. The direct using valuation is the least, which was only 2.84 × 10^4 Yuan RMB/ha in 2005, accounting for 4.51% of the total valuation.

Assessment of Ecosystem Services Value in Hotan Oasis, Xingjiang

[Objective] The study aimed to assess the ecosystem services value in Hotan Oasis, Xingjiang. [Method] The visual interpretation method was adopted to process TM/ETM＋ images based on field investigation in Hotan Oasis. These inter- pretation data, along with two periods of land use data, were reclassified to farm- land, forest, grassland and so on. Then, the ecosystem services value was calculat- ed and analyzed. [Result] Analysis indicated that the ecosystem services value had been increased by 30.44x108 Yuan （16.51%） in the study area during 1980-2010, which can be explained by the increase of glacier and snowfield distributed in the south mountain with the increase of annual precipitation. At the same time, the con- tribution rate of grassland to ecosystem services value had been decreased as a result of degradation of grassland and occupation from farmland. For the whole basin, the increase of ecosystem services value came from the upper reaches, while the ecosystem services value had been reduced in the middle and lower reaches. In the middle reaches, the reduction came mainly from wetland （-1.83x10s Yuan）, waters （-1.68x10s Yuan）, forest （-0.86x108 Yuan） and grassland （-0.80x108 Yuan）. But in the lower reaches, the ecosystem services values of waters, grassland and forest were -0.61 x108 Yuan, -0.24x108 Yuan, and -0.07x10s Yuan, respectively. [Conclusion] If some effective policies, such as the implementation of returning farm- land to forest and ceasing from farming to grazing, would be taken, the ecosystem degradation can be constrained and reversed in the northwest arid region.

Preliminary Evaluation on Urban Forest Ecosystem Services Function in Meizhou City

In order to better explore the function of urban forest in human habitation and settlement environment,the ecosystem functions were evaluated in terms of air purification,water conservation,soil conservation,maintenance of biodiversity in Meizhou by the methods of market price,shadow prices approach and opportunity cost,and the problems of the value assessment at home and abroad in urban forest ecosystem services function were simply discussed.

THE RESEARCH OF GRADATION FUSION ALGORITHM BASED ON MULTISENSOR ASYNCHRONOUS SAMPLING SYSTEM

This letter explores the distributed multisensor dynamic system, which has uniform sampling velocity and asynchronous sampling data for different sensors, and puts forward a new gradation fusion algorithm of multisensor dynamic system. As the total forecasted increment value between the two adjacent moments is the forecasted estimate value of the corresponding state increment in the fusion center, the new algorithm models the state and the forecasted estimate value of every moment. Kalman filter and all measurements arriving sequentially in the fusion period are employed to update the evaluation of target state step by step, on the condition that the system has obtained the target state evaluation that is based on the overall information in the previous fusion period. Accordingly, in the present period, the fusion evaluation of the target state at each sampling point on the basis of the overall information can be obtained. This letter elaborates the form of this new algorithm. Computer simulation demonstrates that this new algorithm owns greater precision in estimating target state than the present asynchronous fusion algorithm calibrated in time does.

Controlled-source electromagnetic data processing based on gray system theory and robust estimation

We propose a novel method that combines gray system theory and robust M-estimation method to suppress the interference in controlled-source electromagnetic data. We estimate the standard deviation of the data using a gray model because of the weak dependence of the gray system on data distribution and size. We combine the proposed and threshold method to identify and eliminate outliers. Robust M-estimation is applied to suppress the effect of the outliers and improve the accuracy. We treat the M-estimators of the preserved data as the true data. We use our method to reject the outliers in simulated signals containing noise to verify the feasibility of our proposed method. The processed values are observed to be approximate to the expected values with high accuracy. The maximum relative error is 3.6676%, whereas the minimum is 0.0251%. In processing field data, we observe that the proposed method eliminates outliers, minimizes the root-mean-square error, and improves the reliability of controlled-source electromagnetic data in follow-up processing and interpretation.

Study on Applying Optimal Path to Land Valuation

As an important role in the urban land price system, the basic land price appraisal directs and refleets all kinds of land price in the real estate market. Using geographic information systems （GIS） with algo rithms and powerful analysis functions to valuate land will improve the rationality and convenience of land valu- ation. The objective of the study on basic land price using the optimal path algorithm is to decrease the man made error, enhance automatization, avoid make inconvenience by roadblock object.

An Investigation on Low Frequency Fatigue Damage of Mooring Lines Applied in a Semi-Submersible Platform

Assessing the fatigue life of mooring systems is important for deep water structures. In this paper, a comprehensive fatigue analysis is conducted on the mooring lines applied in a semi-submersible platform with special focus on the low frequency(LF) fatigue damage. Several influential factors, including water depth, wave spectral parameters, and riser system, are considered. Numerical simulation of a semi-submersible platform with the mooring/riser system is executed under different conditions, and the fatigue damage of mooring lines is assessed by using the time domain analysis method as a benchmark. The effects of these factors on the mooring line tension and the fatigue damage are investigated and discussed in detail. Research results indicate that the LF fatigue damage only accounts for a very small portion of the total damage, although the LF components dominate the global motion response and the mooring line tension of the semi-submersible platform. However, it is demonstrated that the LF fatigue damage is clearly affected by the influential factors. The increase in water depth and spectral peak periods, and the existence of risers can weaken the contribution of the LF components to the mooring line fatigue damage, while the fatigue damage due to the LF components increases with the increase of significant wave height.

A Review and Reflection of Value Account of Forest Resources

The framework of forest valuation accounting has been formed through the development stages of timber value calculation, forest ecosystem valuation and entire value accounting of forest resources, including the forest values of resources in kind, environmental resources and social benefits in China. These theory and methods still face deviation of theories and methods from vague position of discipline, larger accounting results from ignoring differences between forest ecological functions and ecosystem services, and unrealistic and other problems from non-standard index system and accounting methods due to the development history and other reasons. Five suggestions are proposed to make explicit the object and purpose of the forest resource value accounting, establish universal, scientific, measurable and concise index system for value evaluation, calculate forest resources value in consideration of forest type and position, distinguish accurately the functions from benefits of the forest resources, and suit value calculation result to the practice of social economy.

Synthetic security assessment for incomplete interval-valued information system

In order to understand the security conditions of the incomplete interval-valued information system （IllS） and acquire the corresponding solution of security problems, this paper proposes a multi-attribute group decision- making （MAGDM） security assessment method based on the technique for order performance by similarity to ideal solution （TOPSIS）. For IllS with preference information, combining with dominance-based rough set approach （DRSA）, the effect of incomplete interval-valued information on decision results is discussed. For the imprecise judgment matrices, the security attribute weight can be obtained using Gibbs sampling. A numerical example shows that the proposed method can acquire some valuable knowledge hidden in the incomplete interval-valued information. The effectiveness of the proposed method in the synthetic security assessment for IIIS is verified.

Evaluation and analysis on the tourism resources in Hami Region based on GIS mapping technology

According to the data from the national standard classification and investigation of tourism resources(GB/T 18972-2003) in Hami region,the abundance,quality and dimensional distribution of the tourism resources in Hami region were evaluated based on GIS mapping technology.The evaluation results on the tourism resources in Hami region are described as follows:there are rich tourism resources categories;the quality of tourism resources is ordinary;the resources distribute equably;the number of the historical resources is much more than the natural resources,but the 1atter still has great potential for developing.All the results of the evaluation can provide important references for strategic decision making of Hami region.

The applied value of modified POSSUM score in evaluating lung cancer surgery’s risk

Objective: The aim of this study was to explore the modified physiological and operative severity score for the enumeration of mortality and morbidity (POSSUM) scoring system and the relationship between predicted data and actual data of complication and surgical mortality of lung cancer radical surgery made by such score system. Methods: Retrospective analysis on the 86 cases of the clinical materials of patients with primary lung cancer radical surgery for thoracic surgery of line lung cancer in the 81st Hospital of PLA from October 2010 to October 2011 and using the POSSUM scoring system to predict the cases of postoperative complication and death toll, then making a comparison with the actual cases. Results: The POSSUM scoring system predicting 29 cases of postoperative complications, but 32 cases of practical complications, the difference between them has no statistical significance (P﹥0.05), 8 cases of predicted postoperative deaths, 2 cases of practical deaths, by comparison, there was statistical significance (P﹤0.05). Conclusion: The modified POSSUM scoring system can be used to predict the postoperative complication of lung surgery patients, but sometimes overestimates the postoperative death cases.