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19 个结果
  • 简介:Currentaccountingstandardsandsystemsdonotincludetheaccountingofforestecologicalassets.Withtheincreasingattentionthatpeoplepaytoforestecologicalissuesandtheneedsforaccountinginformationdisclosure,itsvalueaccountinghasbecomeaforefrontissueandhottopicintheaccountingprofession.Theprofoundissuesaboutitsparticularities,accountingrecognitionandmeasurementsaretobesolved.Basedontheanalysisofthefeaturesofforestecologicalassetsanditsimpactsonaccountingrecognitionandmeasurement,thispaperproposesthataccountingrecognitionshouldbebasedontheappraisalandafairvaluemodelissuggestedforinitialandfurthermeasurementofforestecologicalassets.Forthefairvaluemeasurement,theappraisaltechniquesofnon-marketvaluesshouldbegivenmoreconsideration.Anditsvalueappraisalmethodsshouldrefertotheexistingmatureecologicaleconomicorenvironmentaleconomicappraisalmethods.

  • 标签: FOREST ECONOMICS FOREST ECOLOGICAL ASSET ACCOUNTING
  • 简介:评估保护自然财产的有效性是保护的区域的应答的、积极管理的一个重要部件。保护储备是重要的地质(包括的石块)是的财产也保护国家、自然的遗产的一个工具。在2013的结束,2669个保护的区域在中国被建立了,他们中的123个是为自然财产的储备。这份报纸为这些财产的保护有效性造一个评估框架。为有效保护的当前的元素和特征被分析,与存在问题的分析一起以便构造一条科学途径保护这些财产。为自然财产储备的有效保护的影响元素和特征在如此的区域为有效保护在一个索引评估系统被包括,它包含四部分目标层,评估标准,评估索引,和在相关文件和文件上基于参数的评估。为目标层,它包括自然财产评估和管理评估。最后,怎么造一个全面评估模型并且完成有效量的评估,被讨论。

  • 标签: 资产评估 保护区 储备 性质 中国 评价标准
  • 简介:StatisticsbulletinprovidedbytheStatePowerCorporationshowedthatinvestmentinpowernetworksbypowersystemsundertheStatePowerCorporationamountedto115.6billionyuanin2000.Itshared68.2%ofthenation’stotalfixedassetsinvestmentinpowersectors,whichhitthehighesthistorical

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  • 简介:Mostresultsofthetraditionalfinancetheorywerebasedontheprincipleofnoarbitrageopportunityexists.However,thisconditionissoweakthatitcanbeeasilysatisfied,thusweintroducetheprincipleofunallowableessentialarbitragetoreplacethetraditionalprincipleofnoarbitrageopportunityexistsasastandardforthefinancialmarketbeingperfect.

  • 标签: 定价 风险资产 本质套汇 金融市场
  • 简介:Thispaperinvestigatesthepricingofoptionswrittenonnon-tradedassetsandtradingstrategiesforthestockandoptioninanexponentialutilitymaximizationframework.Undertheassumptionthattheoptioncanbecontinuouslytradedwithoutfrictionjustasthestock,adynamicrelationshipbetweentheiroptimalpositionsisderivedbyusingthestochasticdynamicprogrammingtechniques.Thedynamicoptionpricingequationsarealsoestablished.Inparticular,thepropertiesoftheassociatedsolutionsarediscussedandtheirexplicitrepresentationsaredemonstratedviatheFeynman-Kacformula.Thispaperfurthercomparesthedynamicoptionpricetotheexistingpricenotions,suchasthemarginalpriceandindifferenceprice.

  • 标签: 交易策略 期权定价 资产 边际价格 估值 流通
  • 简介:DuringtheEighthFive-YearPlanperiod,ShaanxiProvinceintensifiedtherestructuringofinvestmentandmacro-controlinfixedassetsinvestmentbyimplementingthepolicyof"limitingtotalamount,readjustingstructure,rectifyingorderandimprovingefficiency".ThewholeprovincerealizedRMB110billioninfixedassetsinvestment,(includingRMB86.5billionbystate-ownedunits,RMB14.23billionthroughloansfromtheconstructionbank,makingup16.5percent),RMB67billionmorethanintheSeventhFive-YearPlanperiod,withanannualincreaseof26.5percent.Thankstothesupport,agroupofmedium-to-largeandkeyprojectshavebeenputinto

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