管理费用效用指数、计量模型及针对电力行业上市公司的实证研究

总资产是管理费用最合适的解释变量。管理费用效用指数近似服从正态分布，并且与总资产有简明的关系，用来衡量管理费用的效用是适合的。以企业的总资产为解释变量建立起了电力行业上市公司管理费用的横切面计量模型，由此得到电力行业上市公司管理费用的敏感系数。     

网阅知识点滴(8) 重要通知

由于软件产品的价值主要在不断开发和售后服务上,以人力费用为主。鉴于交通、人力等费用不断地大幅上升,给我们的销售费用、开发费     

保龄宝费用率暴增存隐忧

2011年一季度,保龄宝(002286)的销售费用和管理费用分别达到1339万元和1367万元,同比增长59.6%和109.8%;销售费用率和管理费用率分别提升至7.10%和7.06%。费用率的飞涨拉低了公司业绩增速——公司实现净利润1017.75万元,同比增长24.25%。受诸多不利因素影响,第一创业证券研究员巨国贤已将公司业绩增速下调。     

重要通知

由于软件产品的价值主要在不断开发和售后服务上,以人力费用为主。鉴于交通、人力等费用不断地大幅上升,给我们的销售费用、开发费用、服务费用带来了大幅上升。为保证继续开发升级和良好的售后服务,我公司从2010年12月15日起,将《全通网上阅卷系统》价格进行调整。     

公司评级

伊利股份:规模效益逐步体现长江证券给予"推荐"评级今年国家提高了乳制品加工的准入门槛,规范乳制品生产企业行为,行业竞争环境得以改善。今年1-5月乳制品行业规模以上企业增长情况良好。我们认为公司增长速度将快于行业增速。公司收入规模增长,规模效益逐步体现。同时随着行业发展逐步成熟和规范,我们认为公司销售费用投放效率将有所提升,今年或许将体现为销售费用     

新都化工:看好未来高增长

正西南证券预测数据新都化工(002539)净利略有下滑。公司发布2013年业绩快报,2013年度实现营业收入38.49亿元,同比增长12.38%;净利润1.06亿元,同比下降12.72%。虽然净利润同比下降,但销售费用增加将有助于公司的品牌和渠道建设。高端硝基复合肥占比提升将拉动综合毛利率上     

深天马A:小屏幕"巨头"为何业绩增长乏力?

天马微电子股份有限公司(以下简称“深天马A”)日前发布了2021年年度报告。报告显示,公司业绩取得个位数增长,但扣非后的归母净利润出现两位数下滑,而且公司经营活动产生的现金流量净额同样出现超过20%的降幅。2021年,深天马A的研发人员数量比2020年减少12.45%,大批本科学历和硕士学历的研发人员流失,而公司研发费用减少但销售费用、管理费用却同比增加。     

钱得这么花

钱,顾名思义就是用来买东西,支付各种费用的,但同学们知道怎么用英文表示“花费”吗？这里的费用可不尽相同,所以不能一概而论,并非只要是费用就都用expense来表示。其实expense主要是“花费”“开支”之意,如current expenses“日常开支”．selling expenses“销售费用”,travelling expenses“旅费”等等。在现实生活中,不同的“费用”有不同的表达方法。     

光学PT扇束结构权重系数矩阵计算与实现

权重系数矩阵是光学过程层析成像(optical process tomography，简称光学PT)技术中非常重要的参数之一，它的传统计算是基于人工测算，其缺点是烦琐、且极其耗时。因此，本文利用Visual C 语言实现了光学过程层析成像系统扇束阵列传感器结构权重系数矩阵的即时计算。为光学敏感场灵敏度分布的计算、图像重建仿真以及光学PT系统的实现节省了时间，缩短了研究周期。     

贝因美:低估值迎来买点

正贝因美(002570)四季度收入下滑但利润保持增长。公司抓住洋奶粉受政策打击之时抢占市场份额,占领消费者心智,因此在三季度投入大量费用进行促销和广告推广,导致三季度铺货较多,四季度库存仍未消化造成收入下滑。由于销售费用已经于三季度投放完毕,四季度利润仍能保持较快增长。未来国产奶粉仍将受益国家政策。预计未来国家将出台政策限制干法制奶粉,目前进口奶粉绝大多数使用干法而国产奶粉使用湿法,这对进口奶粉将产     

基于数据仓库的销售管理系统的设计实现

介绍了数据仓库的基本概念和特性,然后把数据仓库的技术运用到销售管理系统中去,把抽象的理论具体化.在公司现有销售综合业务管理系统的基础上,结合公司的销售业务分析需求,利用数据仓库的技术和理论,开发了销售综合业务分析系统.在开发过程中,遵循数据仓库的设计方法,利用多维数据集展示工具,对销售业务的多个主题进行报表展示和数据预测,基本实现了辅助企业决策的目标.     

属性测度μx(A)的算子研究

提出了属性测度μx的几个算子概念。给出了它们的运算及性质，推广了[1]中的两个估计式。     

湖南省城镇居民消费结构因子的模型分析研究

对近几年湖南省城镇居民消费结构进行因子分析,研究城镇居民消费结构随着经济发展所产生的变化.在分析过程中引入了恩格尔系数和消费率两个概念,将其与因子分析相结合,从多个角度对湖南省城镇居民消费结构进行比较研究,并逐一和实际相联系.通过对分析结果的观察,研究消费结构中存在的一些问题,并分析出现这些问题的原因以及会带来的影响.最后为改善消费结构中所存在的问题,提出相关的政策建议.     

湖南省城镇居民消费结构因子的模型分析研究

对近几年湖南省城镇居民消费结构进行因子分析,研究城镇居民消费结构随着经济发展所产生的变化.在分析过程中引入了恩格尔系数和消费率两个概念,将其与因子分析相结合,从多个角度对湖南省城镇居民消费结构进行比较研究,并逐一和实际相联系.通过对分析结果的观察,研究消费结构中存在的一些问题,并分析出现这些问题的原因以及会带来的影响.最后为改善消费结构中所存在的问题,提出相关的政策建议.     

Online assessment of learning and engagement in university laboratory practicals

In science education, laboratory practicals are frequently assessed through submission of a report. A large increase in student numbers necessitated us adapting a traditional practical report into an online test with automated marking. The assessment was designed to retain positive features of the traditional laboratory report but with added pedagogic and administrative benefits made possible through the online medium. After performing their experiments, students were given idealised data, enabling immediate comparison with their own results, and asked to perform a series of calculations based on that ideal data. The two‐part test asked questions about the students' calculations. Part I was formative, ensuring that the students had mastered basic concepts before advanced concepts were tested in Part II. The test rewarded correct methodology and understanding as well as the right answers and gave absolute consistency to the marking scheme. Students could submit at their convenience and received instant feedback. The assessment was met with emphatically positive feedback from students. In addition, it was possible to track submissions by students, providing insights into their behaviour. Students appeared to group into three submission styles—early submitters, considered submitters and last minute submitters—information which can be useful to guide pedagogic practice. In the latest iteration, analysis of submission behaviour gave us confidence to reduce the time before the submission deadline, which resulted in a substantial increase in student attainment.     

Components of Variance of Scales With a Bifactor Subscale Structure From Two Calculations of α

Since Cronbach's (1951) elaboration of α from its introduction by Guttman (1945), this coefficient has become ubiquitous in characterizing assessment instruments in education, psychology, and other social sciences. Also ubiquitous are caveats on the calculation and interpretation of this coefficient. This article summarizes a recent contribution (Andrich, 2015) on the use of coefficient α which complements these many caveats. It shows that in the presence of a simple bifactor structure of a scale where unique components of variance are homogeneous in magnitude, three components of variance and the common latent common correlation among the subscales can be calculated from the ratio of two calculations of α, one at the level of the items, the other at the level of the subscales. It was suggested that these two ready calculations and their interpretation, and the reporting of all four indices in the analysis of scales with a subscale structure, would reduce the misinterpretation of this coefficient. An illustrative example of the application of the calculations is also shown.     

长三角区域旅游合作的创新体系研究

长三角地区是我国重要的旅游区。经济发达、区位优越、旅游资源丰富、政府对发展旅游业高度重视,为区域旅游合作奠定了良好的基础。在今后的旅游发展中,要通过机制创新、理念创新、营销战略创新、旅游线路创新、搭建区域旅游信息资源平台,塑造具有特色的长三角旅游整体形象,共建区域旅游品牌。     

需求弹性系数在价格决策中的应用

需求弹性反映了商品需求量与价格间的关系,也反映了价格变动对销售收入及利润的影响,利用需求弹性系数可以测算以销售收入或总利润增加为目标的调价方向、调价幅度及范围,测算实现收入或利润最大化时的最佳调价点,为价格决策提供一种简便实用的定量分析方法。     

几种类型标准电极电势相互关系的探讨

通过氧化还原反应的基本概念,针对常见的几种基本类型的电极电势,推导出电对的未知标准电极电势的简单计算关系式。     

A Testing Time: the role of subjective practices in making sense of student performance

This paper examines some of the practices and accompanying assumptions that underlie the work of assessing students' written performance. Examiners are shown to give meaning to, and to construct and reconstruct, the answers that their students provide. In doing this resort is made to common sense or taken for granted concepts, many of which involve labelling. Political processes such as power, negotiation and compromise are also identified. In a climate of moves towards mass higher education where written and distant assessment is likely to grow at the expense of face‐to‐face contact, the tendency of examiners, highlighted in this paper, to rely on interpretive and negotiated methods is not only inevitable but justified.