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上市公司套期保值、会计业务处理与信息披露——道道全“套保亏损”引起的思考 被引量:4
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作者 陶黎娟 梁爽 《财会月刊》 北大核心 2022年第22期88-95,共8页
套期保值作为期货市场上重要的交易手段之一,对于企业管理各类风险、丰富经营手段等具有极大的参考价值,成为国内企业规避风险的重要手段之一,但近年来套保亏损事件频发。为此,本文以道道全粮油股份有限公司为研究对象,根据其公开披露... 套期保值作为期货市场上重要的交易手段之一,对于企业管理各类风险、丰富经营手段等具有极大的参考价值,成为国内企业规避风险的重要手段之一,但近年来套保亏损事件频发。为此,本文以道道全粮油股份有限公司为研究对象,根据其公开披露的信息,结合我国《企业会计准则第24号——套期会计》,对其“套保亏损”一案进行分析。研究发现,案例企业对套期保值的业务设计可能不够严谨、会计处理存在可商榷之处、相关信息披露未达到准则规定的要求。建议企业在进行套期保值业务时不可忽略相关技术风险,在满足运用条件的情况下应严格遵循套期会计准则的要求并充分披露信息。 展开更多
关键词 套期会计 套期保值 套保亏损 道道全 信息披露
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道道全股份财务分析研究
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作者 陈洁 《广西质量监督导报》 2020年第3期134-137,共4页
随着中国经济的迅速发展,财务分析在企业管理中的核心管理地位中越来越突出,财务状况的好坏是企业能否持续发展和存在的关键性要素。财务比率分析作为财务分析最重要也是最基本的分析方法一直被广泛使用。它从企业的偿债能力、营运能力... 随着中国经济的迅速发展,财务分析在企业管理中的核心管理地位中越来越突出,财务状况的好坏是企业能否持续发展和存在的关键性要素。财务比率分析作为财务分析最重要也是最基本的分析方法一直被广泛使用。它从企业的偿债能力、营运能力和盈利能力等方面对企业财务状况和经营成果进行评价。本文以道道全粮油股份有限公司为例,通过搜集道道全粮油股份有限公司2014-2017年的财务数据,对其盈利、营运、偿债、成长等能力进行了详细的分析并提出相关建议。 展开更多
关键词 财务分析 盈利能力 道道全
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Pressure waves acting on wall of a tunnel and their impact on the tunnel's structural safety 被引量:5
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作者 LIU Tang-hong WANG Lei +3 位作者 LI Li YANG Fan CHEN Zheng-wei LIU Hong-kang 《Journal of Central South University》 SCIE EI CAS CSCD 2021年第10期3223-3237,共15页
The transient pressures induced by trains passing through a tunnel and their impact on the structural safety of the tunnel lining were numerically analyzed.The results show that the pressure change increases rapidly a... The transient pressures induced by trains passing through a tunnel and their impact on the structural safety of the tunnel lining were numerically analyzed.The results show that the pressure change increases rapidly along the tunnel length,and the maximum value is observed at around 200 m from the entrance,while the maximum pressure amplitude is detected at 250 m from the entrance when two trains meeting in a double-track tunnel.The maximum peak pressure on the tunnel induced by a train passing through a 70 m^(2) single-track tunnel,100 m^(2) double-track tunnel and two trains meeting in the 100 m^(2) double-track tunnel at 350 km/h,are−4544 Pa,−3137 Pa and−5909 Pa,respectively.The aerodynamic pressure induced axial forces acting on the tunnel lining are only 8%,5%and 9%,respectively,of those generated by the earth pressure.It seems that the aerodynamic loads exert little underlying influence on the static strength safety of the tunnel lining providing that the existing cracks and defects are not considered. 展开更多
关键词 high-speed train TUNNEL pressure change tunnel lining structural safety
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The mitigation negative effect of tunnel-blasting-induced vibrations on constructed tunnel and buildings
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作者 LIN Da-neng 《Journal of Coal Science & Engineering(China)》 2011年第1期28-33,共6页
Provided the results of a research conducted to investigate the relationships between the empirical vibration attenuation equation of Peak Particle Velocity (PPV) and the Scaled Charge (SC) through testing the bla... Provided the results of a research conducted to investigate the relationships between the empirical vibration attenuation equation of Peak Particle Velocity (PPV) and the Scaled Charge (SC) through testing the blasting-induced vibrations on the spot of Wanshishan tunnel based on 96 vibration recordings. It is found that the maximum charge amount per delay in Wanshishan tunnel excavating is determined by the buildings on the surface and the constructed tunnel nearby. Considering that the repeated blast loading in tunnel blasting caused accumulative effects of damage on buildings, comfortable threshold damage limits of PPV to maintain buildings safety was given. Dynamic Stress Ratio (DSR) was adopted to study the stability of constructed tunnel on the action of blasting induced vibrations. The method to determine specific maximum charge amount per delay in Wanshishan tunnel excavation was given. It is proved that the findings in this study are very effective to control the negative effects of blasting-induced vibrations on buildings on the surface and constructed tunnel nearby. 展开更多
关键词 blasting-induced vibration tunnel blasting threshold damage limits maximum charge amount per delay
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To the Issue of Increasing the Efficiency of Operation of Energy Transmission Systems
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作者 Irine Berdzenishvili Manana Siradze 《Journal of Energy and Power Engineering》 2016年第8期486-488,共3页
This paper presents an overview of the safety performance of the major existing pipeline transmission system in Canada, USA and Europe. The article deals the experience of Georgia in the development of pipeline transp... This paper presents an overview of the safety performance of the major existing pipeline transmission system in Canada, USA and Europe. The article deals the experience of Georgia in the development of pipeline transport. The information on the distribution of catastrophic failures and incidents per individual cause is given. The role of corrosion in these failures is considered. To ensure efficient and reliable operations of oil and gas pipelines, the new compositions of competitive cost effective protective pipe enamel coatings have been developed. 展开更多
关键词 Pipeline transmission systems FAILURE CORROSION protective coatings safety.
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Education in trauma: An educational alternative that promotes injury prevention
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作者 Jose Daniel Charry Juan Daniel Ochoa +3 位作者 Jorman Harvey Tejada Sandra Liliana Navarro-Parra Nicolas Esquivel Yolercy Vasques 《Chinese Journal of Traumatology》 CAS CSCD 2017年第5期275-277,共3页
Purpose: As trauma is a public health problem, different programs have been designed to prevent in- juries. The aim of this study was to evaluate the effectiveness of an educational model that measures the adolescent... Purpose: As trauma is a public health problem, different programs have been designed to prevent in- juries. The aim of this study was to evaluate the effectiveness of an educational model that measures the adolescents' attitudes towards the rules of road safety, alcohol and road accidents in Colombia. Methods: A pedagogical model evaluating the effect of road safety education and adolescents' attitudes towards and experiences of alcohol and road accidents in Colombia was created. After the education concluded, this educational process is analyzed by its impact on adolescents' behavior. The educational program included 160 adolescents with the mean age being 1Z5 years. Results: The test results indicated that before the educational program 80g of adolescents did not use a safety element when driving, while after the educational program the percentage of no helmet use among adolescents decreased from 72.5% to 24.3% (p = 0.0001 ) and driving a vehicle under the state of drunkenness from 49.3% to 8.1% (p = 0.0001). Conclusion: An educational model aimed at preventing injuries caused by traffic accidents is shown to be effective in generating changes in adolescents' customs of and attitudes towards alcohol and road safety standards in Colombia. 展开更多
关键词 Models Educational Trauma Injury prevention Alcohol
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