Case Modernization of NTUC Income
需求和生产不确定下基于纳什讨价还价 分析的供应链回购契约
需求和生产不确定下基于纳什讨价还价分析的供应链回购契约施建华【摘要】研究具有一个制造商和一个零售商组成的二级供应链的协调问题,主要分析需求不确定情况下和生产不确定情况下,零售商和制造商如何决策使得供应链整体达到最优.首先对由制造商和零售商组成的二级供应链建立集中决策模型,为分散决策模型建立一个基准,然后通过斯坦伯格博弈建立分散决策模型,采用回购契约,结合纳什讨价还价分析,使得供应链各节点企业达到一个共赢局面.%This paper studies coordination problem on the secondary supply chain which consists of one manufacturer and one retailer, analyzing, under the uncertain demand and production, how retailers and manufacturers make decision to achieve the optimal for the whole supply chain-establishing the integrated supply chain model, framing a decentralized model based on Stackelberg Game theory, achieving a win-win situation in the supply chain by using the buyback contract and Nash bargaining.【期刊名称】《东莞理工学院学报》【年(卷),期】2017(024)002【总页数】7页(P44-50)【关键词】供应链协调;纳什;斯坦伯格博弈;契约【作者】施建华【作者单位】盐城工业职业技术学院经贸管理学院,江苏盐城 224005【正文语种】中文【中图分类】F274著名供应链管理专家马丁·克里斯多弗曾说：“企业与企业之间的竞争将演变为供应链与供应链之间的竞争”[1]。
收入分配制度英文文献
收入分配制度英文文献The income distribution system is a complex and important topic in economics and social sciences. There is a wide range of English literature available on this subject, covering various aspects of income distribution, including theories, policies, and empirical studies. Some key works in this area include:1. Atkinson, A.B. "Inequality: What Can Be Done?" (2015)。
This book provides a comprehensive overview of income inequality and proposes policy solutions to address the issue. Atkinson, a renowned economist, offersinsightful analysis and practical recommendations for policymakers.2. Piketty, T. "Capital in the Twenty-First Century" (2013)。
Thomas Piketty's influential work examines the historical evolution of income and wealth distribution. The book presents extensive empirical data and argues for a more progressive tax system to reduce inequality.3. Stiglitz, J.E. "The Price of Inequality" (2012)。
江西财经大学国际贸易与金融必考简答题
江西财经大学国际贸易与金融必考简答题————————————————————————————————作者: ————————————————————————————————日期：ﻩ第２章©3. 在国际化基础上,产品分工是部分还是完全的成因。
Uｎder ｃonstant ｏpporｔunity ｃoｓt coｎｄitions, speｃialiｚation is complete．机会成本不变的条件下,专业化是完整的。
A country can de ｖote all of itｓｒeｓourceｓｔｏｔｈｅprodｕcｔｉon ｏf a good withｏut ｌoｓｉnｇiｔｓcｏｍｐａrative advaｎtaｇe. Under inｃreasiｎg ｃost conditｉonｓ，ｓpｅcialiｚatiｏn tｅnds ｔo be partｉa ｌ©.增加成本的条件下,化偏Ａｓｐroｄuctｉｏn costs rｉse with exｐanｄｅｄｐroduction, tｈｅhome coｕｎtrｙｅvenｔually loses its ｃｏｍpａｒatｉvｅadvanｔagｅ.4. 相对需求理论的含义。
它是如何解释国际贸易条件的。
Thｅlaw ｏf reciprocal deｍanｄsｕggeｓｔs that if wｅknoｗthe domestic dｅmands expｒessed by both trａding partneｒs foｒboth prｏduｃtｓ, the ｅquilibriｕm ｔｅrms of ｔrade ｃan be ｄefinｅd.5．为什么在成本递增条件下，不存在贸易时的生产点会影响相对成本，而成本不变的条件下则不存在这种影响。
Ｗhｅrｅa natｉon ｐroduces ａloｎg its pｒoduｃtion posｓｉbilｉties curve in autａrky ａffｅctｓthe ｎatｉｏn＇s cｏmpａratiｖecosｔｓunder iｎcreasｉｎｇcoｓｔcondｉtｉonｓ. This iｓbecaｕse thｅsloｐｅｏｆa bowｅｄ-out ｐroｄuction pｏsｓｉbiｌiｔies curｖe, ｗhｉcｈinｄｉcatｅs tｈｅmargｉnal ｒａte of trａnｓｆo ｒmation，vａriｅs ａｔｅａｃh poinｔaloｎｇｔｈｅｃｕｒｖｅ. Undｅr conditions of ｃｏnｓtａnt ｃostｓ, the ｐrｏduｃtion possibilities cuｒve ｉs a strａight ｌiｎｅ. Ｔhe ｍaｒgｉnal rate of tr ａnｓfｏｒmatiｏn does ｎot ｃhanｇe in reｓponｓe ｔo ｍｏｖem ｅnts aｌｏng thｅproduｃｔion possibiｌitieｓｃｕrvｅ.成本不变的条件下,生产可能性曲线是一条直线。
美国陪审团的一致裁决原则
美国陪审团的一致裁决原则：历史与当下关键词: 美国，陪审团，一致裁决原则内容提要: 陪审团的一致裁决原则起源于14世纪的英国，作为一项普通法的传统，它在美国确立后经历了一个联邦强制适用与各州选择适用并存这一局面被明确和强化的过程。
虽然饱受质疑，但是从一致裁决原则对陪审团司法工具价值和政治民主价值的发挥及对审判成本控制的影响这三个角度出发综合考虑，其在一定时间内还将继续存在下去。
“你为什么会认为他无罪？”“虽然你们11个都认为他有罪，但我想先和你们好好谈谈，否则我很难说服自己举手认同你们的观点，送这个男孩去死。
”[1]作为美国司法体系的核心组成部分，陪审团制度曾为其赢得了广泛的赞[2]。
陪审团审理案件时，在就相关情况进行充分的“秘密评议”[3]后，无论要做出有罪还是无罪裁决，均需首先在其内部达成一致意见，否则会导致无效审判（mistrial）的出现（此时陪审团相应地被称作“悬置陪审团”（hung ju-ry）—这就是美国陪审团的一致裁决原则[4]。
这项原则起源于英国，作为普通法的传统为美国所接受后，长期以来被视为一项“神圣不可侵犯的”[5]、“统治性的规则”[6]，并作为陪审团制度的“基石”[7]、裁决规则的“底线”[8]在美国联邦法院系统和州法院系统被严格遵行。
然而，随着一系列具有争议的陪审团裁决的出现[9]，美国民众对陪审团审判“不准确、不公正”的印象日益滋生，对其进行根本性改革的呼声也越来越高[10]。
在这种整体性的不满之中，指向一致裁决原则的自然也占有相当大的比重。
有学者认为这是一个“过时的传统”[11]，甚至认为它所带来的危害正是现在陪审团面临的“最严重的问题之一”[12]。
与民众的呼声和学界的议论相伴，在司法实践中，这一原则也已有所松动。
虽然在联邦层面，依然继续严格要求使用一致裁决，但是在各州，情况则发生了变化。
就刑事案件而言，路易斯安那州和俄勒冈州已经在州宪法中明确规定，除死刑案件外，其他案件允许非一致裁决。
HND 经济学2&3 Case study翻译
Case study翻译
约7英里以南的利物浦，指出过去的新再生约翰列侬机场中心-座右铭：我们头上的'只sky'- 有关失业正在悄然并毅然推翻了一些误解。
这是斯皮克房地产，凡在1996年失业率为over22％。
在这里，似乎-违背了20世纪80年代撒切尔夫人的口头禅-掷金钱的失业问题越来越成为工作的人回来。
当保罗麦卡特尼的家人住在60年代初在这里，它被视为一个城市的更舒适部分-如凯旋和Dunlop工业巨头，基于附近，这意味着有就业机会去走一走很多。
一个工厂倒闭的残酷几十年后的今天，失业和贫困的恶性循环已成立英寸20世纪70年代开始的。
现在我们已经有了第二代和第三代失业这里-人进来，说他们的父母和祖父母失业。
他们有没有榜样，威廉姆斯说：林妮，在斯皮克的就业教育和培训中心，喷气。
琳达Mulcahey，43，保留下新政后，她的四个小孩后的压力迫使她放弃她在Scottish＆Newcastle的厨师工作。
琳达在一家超市工作，她喜欢这份工作，因为said'I人都死了好，和我住指日可待。
我曾经工作从10:30至上午11时在晚上，但我工作到4.30，这是好多了7.30。
我参加了接待一个为期两年的国家高等教育文凭;的教育和培训工作办公室帮我申请的过程中，他们帮助很多人'。
改编自卫，星期二11月5日，2002年。
面板单位根检验理论及其应用研究(doc 18页)
面板单位根检验理论及其应用研究(doc 18页)面板单位根检验理论及其应用研究综述*白仲林（天津商学院，南开大学国际经济研究所）摘要随着经济现象的复杂化和经济学理论的深化，单纯应用截面数据或时间序列数据来检验经济理论、寻找经济规律和预测经济变量存在着一定的不足。
为了进一步发挥计量经济学的作用，进入21世纪以来，经济学家在研究经济增长收敛理论、汇率决定理论、国际贸易流量决定和国际R&D溢出等理论中广泛应用动态面板数据的计量经济模型。
为了避免动态面板数据模型估计中存在的“虚假回归问题”，面板数据单位根检验理论方法及其应用研究成为了非经典计量经济学的重要研究内容之一。
本文对面板单位根检验理论及其应用研究的文献进行了系统梳理，提出了有待深入研究的一些问题。
关键词：面板单位根检验蒙特卡洛模拟小样本性质随着经济现象的复杂化和经济学理论的深化，单纯应用截面数据或时间序列数据来检验经济理论、寻找经济规律和预测经济变量存在着一定的不足。
为了进一步发挥计量经济学的作用，进入21世纪以来，经济学家在研究经济增长收敛理论、汇率决定理论、国际贸易流量决定和国际R&D 溢出等理论中广泛应用动态面板数据的计量经济模型。
根据“需求能够创造出自己的供给1。
”的凯恩斯定律，经济理论及其应用研究是计量经济学理论方法发展的主要驱动力。
为了避免动态面板数据模型估计中存在的“虚假回归问题”，面板数据单位根检验理论方法及其应用研究成为了非经典计量经济学的重要研究内容之一。
一、面板单位根检验的基本概念面板数据(panel data)是由变量y 关于N 个不同对象的T 个观测时期所得到二维结构数据，记为y it ，其中，i 表示N 个不同对象（如国家、地区、行业、企业和消费者等），t 表示T 个观测期。
为了便于行文，本文将第i 个对象的T 期观测时间序列{}Tt it y 1=称为面板数据的第i 个纵剖面时间序列；将第t 期N 个对象的截面数据{}Ni it y 1=称为面板数据的第t 期横截面。
7新凯恩斯主义
• 新古典宏观经济学明确地将微观经济理论 作为宏观经济理论分析的基础。保持微观 经济学和宏观经济学的一致性与相容性， 是新古典宏观经济学 该理论认为，在不完全竞争的市场上，价格的选 择效应和激励效应引诱厂商实行优质高价的定价 策略，从而导致实际价格有粘性。
– 优质高价的信念会使价格对于消费者具有选择效应 （高价的就是质优的），同时，也产生一种对厂商维 护自己信誉的激励效应。这种情况下，厂商采取优质 高价的定价策略将是适当的。
• 凡认为古典二分法有效、经济有瓦尔拉斯均衡特 征的学派，都属于新古典宏观经济学派。该学派 坚持古典“二分法”，认为名义变量的变化不影 响实际变量，市场能够出清，经济中存在着瓦尔 拉斯均衡。
• 新凯恩斯主义学派恰恰与此观点相反。他 们认为，货币等名义变量的变化会导致产 量和就业量等实际变量的波动，所以，古 典的“二分法”失效；工资和价格有粘性， 粘性的原因是由于市场的不完全竞争、经 济人信息的有限和相对价格刚性等因素引 起的。所以，市场是非出清的，有明显的 非瓦尔拉斯均衡特征。
– 原凯恩斯主义经济学：凯恩斯本人于1936年创立的宏观经济理论 体系及二战后由其发展而来的两个分支——美国的新古典综合派 和英国的新剑桥学派（尤其是作为主流的前者） ——的经济理论。
• 新凯恩斯主义学派的由来和发展
• 1、原凯恩斯主义与新凯恩斯主义
• ２０世纪６０年代中期以后，原凯恩斯主义开始衰落 。一般说来，使 新古典综合派出现衰落的原因可以归结为三个：
《企业并购的动因和绩效研究国内外文献综述及理论基础6100字》
企业并购的动因和绩效研究国内外文献综述及理论基础目录企业并购的动因和绩效研究国内外文献综述 (1)1.2国内外文献综述 (1)1.2.1国外文献综述 (1)1.2.2国内文献综述 (2)第二章企业并购动因理论及企业并购相关概念 (4)2.1 并购的含义及分类 (4)2.1.1 并购的含义 (4)2.1.2并购的分类 (4)2.2 企业并购的动因理论 (5)2.2.1 协同效应理论 (5)2.2.2 多元化理论 (5)2.2.3委托代理理论 (6)2.2.4市场势力理论 (6)2.2.5价值低估理论 (6)2.2.6 估值套利理论 (6)2.3 企业并购绩效评价方法 (7)2.3.1 事件研究法 (7)2.3.2 财务指标法 (7)2.3.3 非财务指标分析法 (7)参考文献 (7)1.2国内外文献综述1.2.1国外文献综述（1）企业并购动因的国外文献综述在国外，并购活动很早之前就开始进行了。
但是经过研究，学者们发现企业并购动因的影响因素多种多样，难以归纳成一个确定概念。
就算是一家企业，在不同时间进行并购的目的也是有差异的。
Halil Kiymazh和TarunK.Mukherjee(2000)[1]通过对并购公司进行问卷调查，结果显示大部分公司为获得正的协同效应，增加股东利益而选择并购。
Kode,Ford等(2003)[2]认为企业发起并购也可能是想降低风险。
由于并购后被并购方的投资机会及融资由外转内，企业的融资成本风险会减小。
而Capron(1999)[3]通过研究得到了另一种结论，他们认为企业并购的动因在于取长补短，进而提高企业价值，也使企业在市场中的份额及地位提高。
Heaton(2002)[4]使用了一个简单模型，分析指出：当公司的决策者过于自信，会认为资本市场对本公司的股价低估了，或者高估项目的收益。
在情况一下，当必须用发行股票来进行融资，决策者会放弃净现值为正的投资项目。
在情况二下，会导致决策者其投资于净现值为负的项目。
《公司治理问题研究的文献综述》6200字
公司治理问题研究的国内外文献综述目录公司治理问题研究的国内外文献综述 (1)1.1国外研究现状 (1)（1）关于公司治理的研究 (1)（2）关于委托代理理论的研究 (2)（3）关于董事会的研究 (2)1.2 国内研究现状 (3)（1）关于公司治理的研究 (3)（2）关于委托代理理论的研究 (3)（2）关于董事会的研究 (3)第2章相关概念与理论基础 (5)2.1 公司治理的概念 (5)2.2 委托代理理论 (5)2.3激励与约束理论 (6)2.4利益与相关者理论 (6)2.5公司治理模式体系及构成 (7)参考文献 (8)公司治理的相关问题已有400多年的历史，最早可以追溯到公元1600年东印度公司的成立。
随后开始出现公司治理问题与治理结构等相关概念。
由于各学者专业领域侧重点不同，所以本文将公司治理问题研究归纳为如下几个方面。
1.1国外研究现状（1）关于公司治理的研究关于公司治理方面，大多数学者认为有效的公司治理可以对董事会、监事会进行有效的监督，也可以在一定程度上制衡股权结构。
如Gomes和Novaes（2013）错误!未找到引用源。
认为由数位大股东共同持股，彼此相互制衡的模式有助于实现有效的公司治理机制。
Casado等（2016）错误!未找到引用源。
通过对瑞士上市公司实证研究发现，拥有几个大股东会带来更有效的公司治理机制，在多个受益股东存在的情况下，公司治理机制不仅有助于监督管理层，也有助于监督其他大股东。
PeiHossain（2017）错误!未找到引用源。
指出，较高的公司治理水平能够在公司中建立严密的管理系统，保证公司运行，维护利益相关者权益。
Zhi Wang和Ramzan Muhammad（2020）错误!未找到引用源。
通过研究证明多元化的股权结构和高负债的资本结构对企业业绩至关重要。
R.Gulatir等人（2020）错误!未找到引用源。
借助2017年在印度运营的40家公司样本构建了公司治理评价指数，将6个不同的指标构成公司治理评价指数，包括董事会效率、审计职能、风险管理、薪酬、股东权利和信息披露的透明度。
金融衍生品定价中英文对照外文翻译文献
金融衍生品定价中英文对照外文翻译文献(文档含英文原文和中文翻译)金融衍生品定价的精算风险措施1. 引言无论是直接或间接由一个公理来描述，风险措施的精算定价通常都是合理的。
金融衍生产品定价通常依赖于无套利原则。
本文建立了一个新的关系。
本文的关系基于历史悠久的Esscher转换。
Esscher转换是十分有用的保险和金融产品的定价的工具。
Buhlmann (1980)，在溢价原则的基础上指出Esscher 变换是在一个一般均衡派生模型中，决策者必须服从负指数效用函数;Iwaki （2001）以多段设置延伸了该模型。
Gerber和Goovaerts（1981）建立了递增法的溢价原则其涉及到了Esscher的混合变换。
在金融环境，Gerber和Shiu（1994，1996）使用Esscher变换构造等价鞅措施为了L´evy过程（带独立和固定增量）。
受此启发，Buhlmann（1996）更多在一般条件下使用Esscher变换来构造等价鞅测度类半鞅。
在本文中，建立风险评估机制的方法是由一个公理化特性用来描述一个可以生成无套利金融衍生品价格近似值的价格机制。
特别地，本文提出一个价格的表示定理。
价格表示衍生涉及概率测度变换，它是密切相关的Esscher变换，我们称之为 Esscher-Girsanov变换。
我们证明了在金融市场，其中，由主资产价格被表示关于布朗运动的随机微分方程，近似值无套利金融衍生品价格一致随着价格的代表性得出。
建立表示定理的步骤可以制定如下:1、有序Esscher-Girsanov变换意味着有序价格。
如果价格措施适用于正态分布随机变量，则这个公理是等价于“遵守二阶随机支配”。
2、价格措施是适当地标准化，使得的C非随机的单位价格等于C非随机的单位。
3、Esscher-Girsanov转换金额的可加性。
如果价格措施适用于正态分布的随机变量，这公理等价于“超可加性和单调可加性价格措施“，从而掌握多样化的好处。
市场经济改革背景下的产业政策调整——印度和巴西的实例
※北京物资学院经济学院副教授、华东师范大学历史学世界史专业博士①Marcus Noland and Howard Pack ,Industrial Policy in an Era of Globalization :Lessons from Asia ,Washington ,D.C.:Insti -tute for International Economics ,2003,pp.10.市场经济改革背景下的产业政策调整———印度和巴西的实例盛浩※一、引言发展中国家的产业政策就是在政府“替代市场”或“驾驭市场”的前提下,通过增加向重点产业的投资及提高重点产业内部的资本积累水平,加速重点产业的规模扩张,从而带动产业结构的优化和经济增长。
诺兰德和派克曾将发展中国家的产业政策定义为“政府努力改变生产的部门结构,使得某些产业部门得到快速发展。
政府认为,这些产业部门的发展,相对于依据静态比较优势的典型的产业演进过程,更能够导致经济的加速增长”①。
20世纪70年代后期开始,发展经济学领域中的新古典复兴,导致了对产业政策的广泛批评。
在新摘要:发展中国家的市场经济改革,使其产业政策进入了一个调整时期。
就印度和巴西而言,20世纪90年代初以来,其产业政策在政策目标和政策工具等方面都发生了明显变化,到21世纪初新的产业政策基本形成。
这种新的产业政策在市场主导的前提下,通过促进创新和技术进步实现提高产业竞争力的目标,因而不同于进口替代工业化时期传统的产业政策;它保留了部分选择性干预的内容,因而也不同于发达国家的产业政策。
这种产业政策体现了发展中国家产业和经济发展的客观要求,在实践中收到了良好的效果,可以为发展中国家产业政策的制定与实施提供借鉴。
关键词:印度巴西产业政策调整效果[中图分类号]F269.1[文献标识码]A[文章编号]1003-2479(2013)02-0075-05On the Adjustment of Industrial Policy under the Market Economy ReformA Case Study of India and BrazilSheng HaoAbstract :Industrial policy in developing countries had been adjusted in the market economy reform.In India and Brazil ,with the deepening of reform ,their industrial policy had changed obviously in terms of policy goal ,policy instruments ,etc.and a new industrial policy came into being in the 21th century.The new industrial policy is different with the traditional one in the import substitute era for it is market -oriented and aims at improving industrial competitiveness through promoting innovation and technology progress.Meanwhile ,selective intervention included in the new industrial policy make it distinct from the industrial policy in developed countries.The new industrial policy in India and Brazil ,reflecting the objective requirements of industrial and economic development in developing countries and receiving positive results ,provides a reference for other developing countries in the design and implementation of industrial policy.Key words :India ;Brazil ;Industrial policy ;Adjustment ;Result75古典经济学家们看来,政府主导的产业政策会造成结构扭曲和寻租行为,因而产业政策推动下的结构调整和经济增长造成明显的效率损失,具有不可持续性。
《企业家型诉讼》（第八章）翻译审校报告
学校代码：10276学号：161701247East China University of Political Science and Law 专业学位硕士学位论文MASTER‛S THESIS论文题目：《企业家型诉讼》（第八章）翻译审校报告姓名陈丽庭学科、专业翻译硕士（全日制）研究方向翻译指导教师余素青论文提交日期2018年6月9日《企业家型诉讼》（第八章）翻译审校报告摘要专业：翻译硕士研究方向：翻译作者姓名：陈丽庭指导教师：余素青本文主要探讨了《企业家型诉讼》翻译项目审校中出现的问题。
《企业家型诉讼》是John C.Coffee,Jr.关于美国集体诉讼的著作。
此书由五人组成的翻译团队共同协作完成，并且在初译完成后在团队内进行了自审以及四次的交换互审。
在审校译文中发现了诸多理解与表达的问题，也在磕磕碰碰中不断寻求一种更为高效的审校方式。
本文的绪论部分介绍了翻译项目以及项目的完成过程。
第一章阐明了审校所着重的四个方面以及审校中所遵循的原则，并且对审校的时间表做出说明。
第二章中，作者依据翻译项目的翻译要求，结合翻译的两个阶段——理解与表达——将本次审校任务中发现的错误按照词语、句子、语篇及格式等进行分类，并且根据译文中具体的例子进行分析。
第三章中，作者提出了亟需解决的问题，并且对审校中的经验进行总结，以期对团队翻译项目中的审校任务有所裨益。
关键词：翻译审校;问题分析;经验总结AbstractThis report explores problems found in the middle of reviewing and editing the translation of Entrepreneurial Litigation,which is about the class litigation in America written by John C.Coffee,Jr.This project is translated by a group of five members. When the translation is finished,group members are responsible to review and edit their own translation and the translation of the other four,which make the translation subject to the reviewing and editing for five times totally.The first chapter specifies the aspects on which the translation checking focuses and the principles and schedule it follows.In the second chapter,in accordance with the requirements of the translation project, combing the two phases of the translation-understanding and expressing-the mistakes found are classified into those of words,sentences,text and format and each of the categories is analyzed with examples.The third chapter poses problems remaining to be solved and concludes the experiences so as to be beneficial to the translation reviewing and editing.Key words:translation reviewing and editing;problems and analysis; experiences目录摘要 (I)Abstract (I)绪论 (1)1.翻译项目介绍 (1)2.项目完成过程 (1)第一章译文审校前的准备 (2)第一节审校的目的 (2)第二节审校的原则 (2)第三节审校进度表的确定 (3)第二章译文审校中的常见问题及对策 (4)第一节词语问题及对策 (4)1.专业术语错译 (4)2.多义词错译 (5)3.近义词错用 (7)第二节句子问题及对策 (8)1.理解错误 (8)2.表达不畅 (9)第三节语篇问题及对策 (12)1.一致性不足 (12)2.连贯性不足 (12)3.语言风格不对等 (13)第四节格式问题及对策 (14)1.单位符号 (14)2.标点符号 (15)第三章经验总结以及待解决的问题 (17)第一节审校经验总结 (17)第二节待解决的问题 (18)参考文献 (19)附录一原文 (20)附录二译文 (43)致谢 (62)论文独创性声明 (63)绪论《企业家型诉讼》是John C.Coffee,Jr.关于美国集体诉讼的著作。
住宅地价特征识别与规划增强的机器学习诊断
人工智能时代的技术进步与城乡发展 | 33Machine Learning Diagnosis of Residential Land Price and Its Planning Enlightenment住宅地价特征识别与规划增强的机器学习诊断*彭坤焘 赵绮琪 PENG Kuntao, ZHAO Qiqi住宅地价一定程度上映射了城市效用，充分映射时可称为影子地价。
现实中，成交地价是不完全信息下有限理性的博弈结果，证据之一是出让方式会影响价格，拍卖方式相比零溢价挂牌通常存在着较高溢价。
假如住宅地价有合理稳定的估值，那么成交地价偏离影子地价将会带来人地关系、公共财政、城市形态等方面的问题，需进行公共干预。
为了准确判断规划增强必要性，可以提炼和采集影响住宅地价的多维特征变量，采用交叉运用回归与分类的机器学习方法进行诊断。
研究采集了2020年以来重庆主城住宅用地出让的公开数据，运用LGBM模型开展诊断和预测，并从土地出让机制、异质发展、效用收敛3个方面提出规划增强策略的积极作为的建议。
The residential land price reflects the urban utility to a certain extent, and can be called the shadow land price when it is fullymapped. In reality, the actual land price is the result of the game of bounded rationality under incomplete information. One of the pieces of evidence is that the transfer method will affect the price. Compared with the zero premium listing, the auction method usually has a higher premium. If the residential land price has a reasonable and stable valuation, the deviation of the actual land price from the shadow land price will bring about problems in the man-land relationship, public finance, and urban form, which requires public intervention. In order to accurately judge the necessity of planning enhancement, it is necessary to extract and collect the multidimensional characteristic variables that affect the housing land price, and use the artificial intelligence method of cross-use regression and classification for diagnosis. Based on the public data on residential land transfer in the main city of Chongqing since 2020, the research adopts the LGBM model to explore the diagnostic method. From three aspects of the land transfer mechanism, urban heterogeneous development and urban utility convergence, this paper puts forward positive actions of planning enhancement strategy.人工智能；LGBM模型；住宅地价；空间公平artificial intelligence; LGBM model; residential land price; spatial equity文章编号 1673-8985（2022）05-0033-07 中图分类号 TU984 文献标志码 A DOI 10.11982/j.supr.20220506摘 要Abstract 关 键 词Key words 作者简介彭坤焘重庆大学建筑城规学院山地城镇建设与新技术教育部重点实验室副教授，****************赵绮琪重庆大学建筑城规学院硕士研究生0 引言在国家尺度上面临发展不平衡不充分问题的同时，城市内部空间不平衡现象也十分显著，现象之一是经营性住宅用地的成交地价高度差异和剧烈波动。
经济危机新词“失业乐活”收入英语词典
经济危机新词“失业乐活”收入英语词典“Funemployment,”“PIIGS” and “broken society” have all made their way into the Collins English Dictionary, reflecting the dominance of the economic downturn in the last year's consciousness.The latest technological trends have also been captured among the dozens of new inclusions, which were revealed recently, with “tweetheart,”“tweet tooth,”“tweet-out,” “iPad” and “intexticated” all entering the lexicon.“Funemployment” describes the enjoyment while on an unforeseen break from work and “PIIGS” is an acronym for Portugal, Italy, Ireland, Greece and Spain, the countries most at risk from the European sovereign debt crisis.“Broken society” or “social recession” describe the perceived erosion of moral values while “ghost estate”, an u nfinished housing development abandoned due to the downturn, is now in the dictionary.Social networking site Twitter is responsible for the addition of “tweetheart,” a person who uses the site and is much admired by other users.“Tweet tooth” is the strong urge to post a Twitter update while “tweet-out” is a greeting sent to a friend via the online service.The success of Apple's new “iPad” laptop computer is acknowledged while the addition of “itexticated,” which means the driver is distracted while re ading or writing a text message, exposes some of technology's draw-backs.Language-lovers in Glasgow whittled down the final list of new words after feeding written and spoken material from newspapers, websites, magazines, television and radio into a database over the past year.The obsession with celebrity culture is highlighted by the inclusion of “fauxmance,” which is a non-existent relationship between stars concocted to attract media attention.Popular political terms are also included with “birther”, used to describe a person who believes that US President Barack Obama was not born in America, making the new edition.The addition of “Chindonesia”, a portmanteau word which blends China, India and Indonesia, reflects the shifting focus of world trade.There is the usual inclusion of curious buzz-phrases with “grow the beard”, an informal term meaning to show a marked improvement in quality.From 。
INTERNATIONAL
S e v e n t h E d i t i o nI NTERNATIONAL A CCOUNTINGFrederick D.S.ChoiNew York UniversityGary K.MeekOklahoma State UniversityPrentice HallBoston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong KongSeoul Singapore Taipei TokyoCredits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text.Editorial Director:Sally YaganEditor in Chief:Donna BattistaAcquisitions Editor:Julie BroichDirector Editorial Services:Ashley SantoraEditorial Project Manager:Karen KirincichEditorial Assistant:Brian ReillyDirector of Marketing:Patrice Lumumba JonesSenior Managing Editor:Cynthia ZonneveldProject Manager:Lynne BreitfellerOperations Specialist:Clara BartunekCreative Art Director:Jayne Conte Cover Designer:Bruce Kenselaar Manager, Visual Research:Beth Brenzel Manager, Cover Visual Research & Permissions:Karen Sanatar Cover Art:Fotolia Full-Service Project Management:Hemalatha / Integra Printer/Binder:Courier/Westford Cover Printer:Lehigh-Phoenix Color/Hagerstown Text Font:10/12 PalatinoCopyright © 2011, 2008, 2005, 2002, 1999.Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458.All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458.Many of the designations by manufacturers and seller to distinguish their products are claimed astrademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps.Library of Congress Cataloging-in-Publication DataChoi, Frederick D. S.,International accounting / Frederick D.S. Choi, Gary K. Meek.—7th ed.p.cm.Includes index.ISBN-13:978-0-13-611147-4 (alk. paper)ISBN-10:0-13-611147-5 (alk. paper)1.International business enterprises––Accounting.I.Meek, Gary K.,II.Title.HF5686.I56C53 2011657'.96—dc222010014971ISBN 10: 0-13-611147-5ISBN 13: 978-0-13-611147-410987654321To our familiesThis page intentionally left blankCONTENTSPreface xvChapter 1INTRODUCTION1Historical Perspective2Contemporary Perspective3Growth and Spread of Multinational Operations4Financial Innovation10Global Competition11Cross-Border Mergers and Acquisitions12Internationalization of Capital Markets13Americas15Western Europe16Asia17Cross-Border Equity Listing and Issuance18Where Are We?19Learning Objectives20Appendix 1-1:Stock Exchange Web Sites24Appendix 1-2:Financial Statements and Selected Notes fromthe Annual Report of INFOSYS25Discussion Questions26•Exercises26̈CASE1-1:E-centives,Inc.—Raising Capital in Switzerland28̈CASE1-2:Global Benchmarks:Infosys Technologies Limited29Chapter 2DEVELOPMENT AND CLASSIFICATION30Development31Classification37Four Approaches to Accounting Development37Legal Systems: Common Law vs. Code Law Accounting38Practice Systems: Fair Presentation vs. Legal ComplianceAccounting39Discussion Questions41•Exercises42̈CASE2-1:Are Classifications of Accounting Outmoded?44̈CASE2-2:Volkswagen Group45Chapter 3COMPARATIVE ACCOUNTING: EUROPE49Some Observations about Accounting Standards and Practice51IFRS in the European Union52vvi ContentsFive National Financial Accounting Systems54France54Germany60Czech Republic65The Netherlands68United Kingdom73Discussion Questions79•Exercises79̈CASE3-1:Old Habits Die Hard81̈CASE3-2a:What Difference Does It Really Make?82̈CASE3-2b:Do the Differences Really Matter?83Chapter 4COMPARATIVE ACCOUNTING: THE AMERICASAND ASIA84Five National Financial Accounting Systems86United States86Mexico91Japan96China101India106Discussion Questions112•Exercises112̈CASE4-1:Standing on Principles115̈CASE4-2:Casino Capital116Chapter 5REPORTING AND DISCLOSURE119Development of Disclosure119Voluntary Disclosure120Regulatory Disclosure Requirements121The U.S. SEC Financial Reporting Debate122Reporting and Disclosure Practices124Disclosures of Forward-Looking Information124Segment Disclosures125Social Responsibility Reporting130Corporate Governance Disclosures132Internet Business Reporting and XBRL157Annual Report Disclosures in Emerging-Market Countries158Implications for Financial Statement Usersand Managers159Discussion Questions160•Exercises160̈CASE5-1:In the Green162̈CASE5-2:Seeing Is Believing162Contents viiChapter 6FOREIGN CURRENCY TRANSLATION164Reasons for Translation168Background and T erminology169The Problem172Financial Statement Effects of Alternative Translation Rates172Foreign Currency Transactions174Single-Transaction Perspective176Two-Transaction Perspective177Foreign Currency Translation178Single Rate Method178Multiple Rate Methods179Financial Statement Effects181Which Is Best?183Appropriate Current Rate185Translation Gains and Losses185Deferral186Deferral and Amortization186Partial Deferral187No Deferral187Where Are We?187Translation Accounting Development188Pre-19651881965–19751881975–19811881981–Present189Features of Standard No. 52/International AccountingStandard 21189Translation When Local Currency Is the FunctionalCurrency190Translation When the Parent Currency Is the FunctionalCurrency190Translation When Foreign Currency Is the FunctionalCurrency190Measurement Issues192Reporting Perspective192What Happened to Historical Cost?193Concept of Income193Managed Earnings193viii ContentsForeign Currency Translation and Inflation194Foreign Currency Translation Elsewhere195Appendix 6-1:Translation and Remeasurement UnderFAS No. 52196Discussion Questions200•Exercises201̈CASE6-1:Regents Corporation204̈CASE6-2:Managing Offshore Investments:Whose Currency?206Chapter 7FINANCIAL REPORTING AND CHANGING PRICES210Changing Prices Defined214Why are Financial Statements Potentially Misleading DuringPeriods of Changing Prices?216T ypes of Inflation Adjustments217General Price-Level Adjustments218Price Indexes218Use of Price Indexes218Object of General Price-Level Adjustments219Current-Cost Adjustments222General Price-Level Adjusted Current Costs225National Perspectives on Inflation Accounting227United States227United Kingdom229Brazil230International Accounting Standards Board233Inflation Issues234Inflation Gains and Losses234Holding Gains and Losses235Foreign Inflation235Avoiding the Double-Dip236Appendix 7-1:Accounting for Foreign Inflation: A Case Analysis238Discussion Questions241•Exercises242̈CASE7-1:Kashmir Enterprises245̈CASE7-2:Icelandic Enterprises,Inc.246Chapter 8GLOBAL ACCOUNTING AND AUDITING STANDARDS249A Survey of International Convergence250Advantages of International Convergence250Criticisms of International Standards252Reconciliation and Mutual Recognition252Evaluation253Contents ix Some Significant Events in the History of International AccountingStandard Setting253Overview of Major International Organizations PromotingAccounting Convergence255International Accounting Standards Board256IASC’s Core Standards and the IOSCO Agreement261The IASB Structure262Recognition and Support for the IASB264U.S. Securities and Exchange Commission Responseto IFRS264European Union (EU)265Fourth, Seventh, and Eighth Directives266Transparency Directive266Have EU Harmonization Efforts Been Successful?267The EU’s New Approach and the Integration of EuropeanFinancial Markets268International Organization of Securities Commissions(IOSCO)269International Federation of Accountants (IFAC)272United Nations Intergovernmental Working Group of Expertson International Standards of Accounting and Reporting(ISAR)275Organization for Economic Cooperation and Development(OECD)275Conclusion275Discussion Questions276•Exercises276̈CASE8-1:PetroChina Company Limited279̈CASE8-2:Whither The Withering Standard Setters?280Chapter 9INTERNATIONAL FINANCIAL STATEMENTANALYSIS281Introduction281Challenges and Opportunities in Cross-BorderAnalysis281Business Analysis Framework283International Business Strategy Analysis283Information Availability284Recommendations for Analysis285Accounting Analysis285Suggestions for the Analyst287x ContentsInternational Financial Analysis288Ratio Analysis288Cash Flow Analysis291Coping Mechanisms291International Prospective Analysis292Further Issues295Information Access295Foreign Currency Considerations298Differences in Statement Format302Language and Terminology Barriers303Financial Statement Analysis and Auditing303The Attest Function304The Audit Report304Auditing and Credibility307Coping Mechanisms309Internal Auditing310Professional Organization312Evolving Role of Internal Auditing315Appendix 9-1:Illustration of Restatement of JapaneseGAAP Financial Statements to a U.S.GAAP Basis316Appendix 9-2:International Ratio Analysis320Discussion Questions322•Exercises322̈CASE9-1:Sandvik325̈CASE9-2:Continental A.G.331Chapter 10MANAGERIAL PLANNING AND CONTROL340Business Modeling341Planning T ools341Capital Budgeting343Financial Return Perspectives344Measuring Expected Returns345Multinational Cost of Capital348Management Information Systems350Systems Issues350Information Issues352Management Information and Hyperinflation353Sales Revenue354Contents xiIssues in Financial Control357Domestic Versus Multinational Control System358Operational Budgeting360Analysis of Exchange Rate Changes364Strategic Costing367Performance Evaluation of Foreign Operations369Consistency369Unit Versus Managerial Performance370Performance Criteria372Measurement Issues and Changing Prices in Evaluation374Performance Evaluation Practices: ICI374Foreign Currency Effects376Performance Standards377Value Reporting379Discussion Questions380•Exercises380̈CASE10-1:Foreign Investment Analysis:A Tangled Affair384̈CASE10-2:Assessing Foreign Subsidiary Performance in a World of FloatingExchange Rates386Chapter 11FINANCIAL RISK MANAGEMENT388Essentials391Why Manange Financial Risks?391Role of Accounting392Identifying Market Risks392Quantify Trade-offs394Risk Management in a World of Floating Exchange Rates394Forecasting Exchange Rate Changes394Translation Exposure396Transaction Exposure400Accounting Versus Economic Exposure401Accounting for Hedge Products407Practice Issues413Hedge of a Recognized Asset, Liability, or an Unrecognized FirmCommitment414Hedge of a Net Investment in a Foreign Operation416Speculating in Foreign Currency417Disclosure418Financial Control422xii ContentsAppropriate Benchmarks422Discussion Questions423•Exercises424̈CASE11-1:Exposure Identification426̈CASE11-2:Value at Risk:What Are Our Options?426Chapter 12INTERNATIONAL TAXATION AND TRANSFER PRICING431 Initial Concepts432Diversity of National T ax Systems432Types of Taxes432Tax Burdens435Tax Administration Systems436Foreign Tax Incentives437Tax Havens and Harmful Tax Competition438International Harmonization438T axation of Foreign-Source Income and Double T axation439Foreign Tax Credit439Limits to Tax Credits441Tax Treaties442Foreign Exchange Considerations443T ax-Planning Dimensions443Organizational Considerations444Controlled Foreign Corporations and Subpart F Income444Offshore Holding Companies445Financing Decisions445Pooling of Tax Credits446Cost Accounting Allocations446Location and Transfer Pricing447Integrating International Tax Planning447International Transfer Pricing: Complicating Variables448Tax Considerations448Tariff Considerations450Competitive Factors450Environmental Risks451Performance Evaluation Considerations452Resolving Trade-offs452Transfer Pricing Methodology453Market vs. Cost vs. ... ?453Arm’s-Length Principle453Contents xiiiComparable Uncontrolled Price Method454Comparable Uncontrolled Transaction Method454Resale Price Method454Cost-Plus Pricing Method455Comparable Profits Method457Profit-Split Methods457Other Pricing Methods458Advance Pricing Agreements459Transfer Pricing Practices460The Future460Discussion Questions462•Exercises462̈CASE12-1:The Shirts Off Their Backs465̈CASE12-2:Muscle Max:Your Very Own Personal Trainer467Index469This page intentionally left blankPREFACEThis book is written with the express purpose of introducing students to the interna-tional dimensions of accounting, financial reporting and financial control. The worldin which they will pursue their professional careers is a world dominated by global business and cross-border investing. As these activities require decisions premised on financial data, a knowledge of international accounting is crucial for achieving proper understanding in external and internal financial communications. While ideal for upper division undergraduate students and masters students, we are pleased that the contents of this award-winning effort have also benefited practicing accountants, financial executives, investment managers, university educators and professional administrators around the world.This revision of a work that has spanned four decades features a number of enhancements. These include:•Updated coverage of corporate governance and related legislation. See Chapters4, 5, 8and 9.•Examination of international auditing, both external and internal. See Chapters 8and 9.•Current discussion of comparative accounting emphasizing developments inEurope, the Americas and Asia in Chapters 3and 4.•Capital market, managerial, taxation and institutional updates reflective ofcurrent trends and issues throughout most chapters.•Discussion of international accounting convergence and the major players in thisimportant effort. See Chapters 3, 5and 8.•Examination of reporting and disclosure practices spanning both developed andemerging market countries. See Chapters 4, 5and 7.•Expanded listings of relevant international Web site addresses and data sources.•Updated discussion questions, exercises and cases.We have benefited from the professional literature and from many of our studentsand faculty colleagues whose thoughtful comments have triggered new ideas for us to consider. We are in their debt. In addition, many individuals furnished able assistancein producing the manuscript. We especially thank Julie Broich, Karen Kirincich and Christina Rumbaugh at Prentice Hall for their encouragement and editorial support.However hard one tries to avoid them, errors are bound to occur in a work of this type. As authors, we accept full responsibility for all errors and omissions in the manuscript. As always we welcome constructive comments from all who use this bookas students are the ultimate beneficiaries of your thoughtfulness.F. D. S.ChoiNew York, N.Y.G. K.MeekStillwater, OKxvThis page intentionally left blank。
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Case: Modernization of NTUC Income
1. (1).What were the problems faced by Income in this case?
A: Before 2003, Income’s insurance processes were very tedious and paper-based. The collection schedule could introduce delays of two to three days. And whenever a document needed to be retrieved, it would take about two days to locate and ship it by courier. Refiling would again take about two days.
For storage, all original documents were packed and sent to ware-house where, over two to three days, a total of seven staff would log and store the documents. Paper policies comprising 45 million documents were stored in over 16,000 cartons at three ware-houses.
Thought HP 3000 was periodic upgraded, it still frequently broke down. HP 3000 system experienced a total of three major hardware failures, resulting in a total of six days of complete downtime.
(2). How were the problems resolved by the new digital system?
A: In June 2003, Income switched to the Java based eBao LifSystem from eBao Technology. The software comprised three subsystems-Policy Administration, Sales Management and Supplementary Resources.
2. What types of information systems and business processes were used by Income before migrating to the fully digital system?
A: Information systems: The HP 3000 mainframe that hosted the core insurance applications as well as the accounting and management information systems. And the COBOL programs that were developed in the early 1980s and maintained by Income’s in-house IT team.
Business processes: All original documents were packed and sent to stored in over 16,000 cartons at three ware-houses. And transaction processing for policy underwriting was a batch process and information was not available to agents and advisors in real-time, which led to the loss of opportunities for cross-product sales.
3. Describe the information systems and IT infrastructure at Income after migrating to the fully digital system?
A: It provided a customer-centric design, seamless integration with imaging and bar code technology, a product definition module that supports new products, new channels and changes in business process.
4. What benefits did Income reap from the new system?
A: After the new systems was immediately operational on high-availability platform. All applications resided on two or more servers, each connected by two or more communication lines, all of which were “load balanced.”The robust architecture of the servers minimized downtime occurrence.
Under the new system, all documents were scanned and stored on “trusted” storage devices –secured, reliable digital vaults that enabled strict compliance with stringent statutory
requirements. Staff members who would telecommute enjoyed faster access to information, almost as fast as those who accessed the information in the office.
Because of the straight through processing workflow capabilities of the new system, Income saved as much as 50 percent on time and costs in processing policies. They had also cut the time needed to design and launch new products which was reduced from weeks to days using the table-driven-rule-based product-definition module.
5. (1). How well is Income prepared for the future?
A: By migrating to the new information system, Income gain many benefits. Income had to train employees who had been accustomed to working with paper to use the eBao system and change the way they worked.
(2). Are the problems described in the case likely to be repeated?
A: If Income upgrades the system periodically to catch the high pace of the improvement of industry, they can avoid repeating the problems. And they should understand the demand of the insurance market.。