Motivated by the objective of pursuing revenue, improvement in coverage and reduction in energy cost for wireless communication networks have been of great significance for mobile operators. Therefore, heterogeneous c...Motivated by the objective of pursuing revenue, improvement in coverage and reduction in energy cost for wireless communication networks have been of great significance for mobile operators. Therefore, heterogeneous cellular networks(HCNs) and Coordinated Multipoint(Co MP) transmission are considered as promising solutions to enhance the performances of wireless communication systems. This paper analyzed the K-tier HCNs with a dynamic downlink Co MP scheme, in which the flexible clusters of cooperative stations are determined by a connecting threshold θ. Using stochastic geometry, the coverage probability(CP) and energy efficiency(EE) of a K-tier HCN operating under this scheme are derived, based on which the trade-off between CP and EE is discovered and discussed. Simulation results show the validity of our derivations. The proposed schememay significantly reduce energy consumption sacrificing a small amount of CP, and outperforms the fixed scheme as well. The CP-EE trade-off are also revealed, whichsuggests suitable trade-off points between CP and EE that will deliver the maximum economic profitability. Tendencies discovered in this paper may provide the operators with opportunities for further optimization in pursuit of economic profitability.展开更多
The primary objective of the cash flow statement is to provide useful, meaningful, and relevant information about the cash receipts and cash payments of a firm during a given period of time. Decision makers can achiev...The primary objective of the cash flow statement is to provide useful, meaningful, and relevant information about the cash receipts and cash payments of a firm during a given period of time. Decision makers can achieve extra features of the change in net assets, the firms＇ financial position （liquidity and solvency）, and the firm＇s ability to adapt to changing circumstances by affecting the amount and timing of cash flows. Cash flow statements improve comparability as they are not affected by differing accounting policies used for the same type of transactions or events. This study aims to verify the effect of net working capital （NWC）, as an indicator of a company＇s short-term liquidity or its ability to meet short-term obligations, on Jordanian industrial and energy sectors＇ net operating cash flows （NOCF）. A simple liner regression is used to test a period of 2008-2011 in order to conclude the extent of the effect on industrial and energy sectors. The study showed that there is a significant effect of the independent variable NWC on the dependent variable NOCF among industrial and energy sectors in Jordanian market. Whereas the adjusted R-squared of test is 0.854, changes in NOCF in Jordanian industrial and energy sectors have been described by NWC. Also, the study reached that the utilities and energy sector has the lowest NWC, while the mining and extraction sector has the highest. And, electrical industries sector has the lowest NOCF, while the mining and extraction sector has the highest. Moreover, the study showed that the printing and packaging sector has the lowest NWC, while the mining and extraction sector has the highest. And, glass and ceramic industries sector has the lowest NOCF, while the utilities and energy sector has the highest.展开更多
Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business acti...Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business activities, but also correctly handle the relationship between enterprise and government., The basic principles of corporate tax planning, including compliance law and consolidated financial capability, the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.展开更多
基金supported by the National Natural Science Foundation of China under Grant No.61231009the National High-tech Research and Development Program of China under Grant No.2014AA01A701the Program for New Century Excellent Talents in University of Ministry of Education of China under Grant No.NCET 12-0795
文摘Motivated by the objective of pursuing revenue, improvement in coverage and reduction in energy cost for wireless communication networks have been of great significance for mobile operators. Therefore, heterogeneous cellular networks(HCNs) and Coordinated Multipoint(Co MP) transmission are considered as promising solutions to enhance the performances of wireless communication systems. This paper analyzed the K-tier HCNs with a dynamic downlink Co MP scheme, in which the flexible clusters of cooperative stations are determined by a connecting threshold θ. Using stochastic geometry, the coverage probability(CP) and energy efficiency(EE) of a K-tier HCN operating under this scheme are derived, based on which the trade-off between CP and EE is discovered and discussed. Simulation results show the validity of our derivations. The proposed schememay significantly reduce energy consumption sacrificing a small amount of CP, and outperforms the fixed scheme as well. The CP-EE trade-off are also revealed, whichsuggests suitable trade-off points between CP and EE that will deliver the maximum economic profitability. Tendencies discovered in this paper may provide the operators with opportunities for further optimization in pursuit of economic profitability.
文摘The primary objective of the cash flow statement is to provide useful, meaningful, and relevant information about the cash receipts and cash payments of a firm during a given period of time. Decision makers can achieve extra features of the change in net assets, the firms＇ financial position （liquidity and solvency）, and the firm＇s ability to adapt to changing circumstances by affecting the amount and timing of cash flows. Cash flow statements improve comparability as they are not affected by differing accounting policies used for the same type of transactions or events. This study aims to verify the effect of net working capital （NWC）, as an indicator of a company＇s short-term liquidity or its ability to meet short-term obligations, on Jordanian industrial and energy sectors＇ net operating cash flows （NOCF）. A simple liner regression is used to test a period of 2008-2011 in order to conclude the extent of the effect on industrial and energy sectors. The study showed that there is a significant effect of the independent variable NWC on the dependent variable NOCF among industrial and energy sectors in Jordanian market. Whereas the adjusted R-squared of test is 0.854, changes in NOCF in Jordanian industrial and energy sectors have been described by NWC. Also, the study reached that the utilities and energy sector has the lowest NWC, while the mining and extraction sector has the highest. And, electrical industries sector has the lowest NOCF, while the mining and extraction sector has the highest. Moreover, the study showed that the printing and packaging sector has the lowest NWC, while the mining and extraction sector has the highest. And, glass and ceramic industries sector has the lowest NOCF, while the utilities and energy sector has the highest.
文摘Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business activities, but also correctly handle the relationship between enterprise and government., The basic principles of corporate tax planning, including compliance law and consolidated financial capability, the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.
