金融衍生工具引发的会计问题及对策

金融衍生工具作为一种金融合约 ,对传统财务会计要素定义、会计确认、会计计量以及会计报告的披露带来了全面的挑战 ;文中就此进行了论述并提出了对策。     

校园网的安全问题及对策

指出了校园网安全问题的表现形式,分析了安全问题产生的原因,提出了解决办法.     

Critical assessment of five methods to correct for endogeneity in discrete-choice models

Endogeneity often arises in discrete-choice models, precluding the consistent estimation of the model parameters, but it is habitually neglected in practical applications. The purpose of this article is to contribute in closing that gap by assessing five methods to address endogeneity in this context: the use of Proxys (PR); the two steps Control-Function (CF) method; the simultaneous estimation of the CF method via Maximum-Likelihood (ML); the Multiple Indicator Solution (MIS); and the integration of Latent-Variables (LV). The assessment is first made qualitatively, in terms of the formulation, normalization and data needs of each method. Then, the evaluation is made quantitatively, by means of a Monte Carlo experiment to study the finite sample properties under a unified data generation process, and to analyze the impact of common flaws. The methods studied differ notably in the range of problems that they can address; their underlying assumptions; the difficulty of gathering proper auxiliary variables needed to apply them; and their practicality, both in terms of the need for coding and their computational burden. The analysis developed in this article shows that PR is formally inappropriate for many cases, but it is easy to apply, and often corrects in the right direction. CF is also easy to apply with canned software, but requires instrumental variables which may be hard to collect in various contexts. Since CF is estimated in two stages, it may also compromise efficiency and difficult the estimation of standard errors. ML guarantees efficiency and direct estimation of the standard errors, but at the cost of larger computational burden required for the estimation of a multifold integral, with potential difficulties in identification, and retaining the difficulty of gathering proper instrumental variables. The MIS method appears relatively easy to apply and requiring indicators that may be easier to obtain in various cases. Finally, the LV approach appears as the more versatile method, but at a high cost in computational burden, problems of identification and limitations in the capability of writing proper structural equations for the latent variable.     

同心球壳-球体系感应磁场的解析解

考虑薄壳体和非薄壳体结构的感应磁场可提高舰艇感应磁场数值建模精度,开发相应的磁场数值程序包时,磁场解析解模型是验证程序包数值准确性的有效手段。同心球壳-球体系模型是验证同时考虑薄壳体和非薄壳体感应磁场数值准确性的理想模型。基于分离变量法推导了该模型感应磁场的解析解,以积分方程法和有限元法为参照,解析解误差均在5%以内,表明了导出解析解表达式的准确性。     

基于l1范数稀疏解的水下双层圆柱壳振动声辐射预报影响因素研究

基于模态叠加法理论,采用l1范数稀疏解方法,实现了水下双层圆柱壳由内壳有限测点振速值重构得到内、外壳振速空间分布,进而基于边界元理论对结构水下辐射声场进行预报。通过数值计算,分析了模态数目、测点数目和模态振型误差等因素对振动声辐射预报结果的影响,为指导速度场重构时模态数目、测点数目的选取提供了一定的理论依据;结果表明基于l1范数稀疏解声学预报方法对模态振型误差有一定的鲁棒性。最后开展了水下典型双层圆柱壳结构振动声辐射预报的试验研究,可为工程领域结构的声振预报提供一定的指导思路。     

燃气轮机性能的数学模型及其优化解法

本文建立了流量残量方程组形式的燃气轮机性能的新数学模型，并提出了用Newton-Raphson和DFP－BFS优化组合解法来求解该模型。计算实践表明，该法不仅稳定性高、收敛速度快，而且求解精度高，可在任何工况下都得到较为满意的结果，在燃气轮机设计中有一定的实用价值。     

工程结构特征值问题的加速解法

求解大型结构动态响应力的特征模态时，用传统的特征值解法很难完成，因此有必要寻求一种加速解法。本文给出了求解大型结构特征值问题的加速子空间迭代法，它采用GramSchmidt正交化过程消除收敛的特征向量，使得计算时间大大减少，文中通过实例对此法进行了验证。     

浅谈线性规划多重解与退化解的涵义

分析得出原问题是多重解，则对偶问题为退化最优解的命题，并对命题进行了证明，同时指出它的逆命题不成立；进一步分析了多重解与退化最优解的深层内涵及经济意义，说明资源影子价格不惟一情形的存在及含义，并指出退化解与多重解反映了众多市场参与者在资源供求方面的多种均衡解。     

二阶Volterra型积分微分方程Robin边值问题的一致有效估计

利用微分不等式方法研究了二阶Volerra型积分微分方程Robin边值问题解的存在性和一致有效估计．在适当条件下，构造具体的上下解，得到了解的存在性．结果表明这种技巧为奇摄动边值问题的存在性研究提出了新的思路．     

强非线性多自由度系统的一种近似解法

将文献[1]提出的频闪法推广到多自由系统，用该方法求出了多自由度强非线性系统的近似解．