公允价值计量可靠性的探讨
随着经济的快速发展,公允价值取代历史成本作为会计计量属性的趋势日益显著,然而由于公允价值尚处于发展的初级阶段,人们对于公允价值计量的可靠性存在着一定的质疑,对其理解还不够全面,相关原则、法规及应用指南也有待于完善,本文从公允价值可靠性的定义入手,分析了可靠性的影响因素,并提出了一些提高公允价值可靠性的建议。
Haixia Li
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Oscillation of Two-Dimensional Neutral Delay Dynamic Systems
We consider a class of nonlinear two-dimensional dynamic systems of the neutral type (x(t) - a(t)x(tau(1)(t)))(Delta) = p(t)f(1)(y(t)), y(Delta)(t) = -q(t)f(2)(x(tau(2)(t))). We …
Xinli Zhang
Nonlinear Hydroelastic Waves beneath a Floating Ice Sheet in a Fluid of Finite Depth
The nonlinear hydroelastic waves propagating beneath an infinite ice sheet floating on an inviscid fluid of finite depth are investigated analytically. The approximate series …
An Efficient Video Watermark Method Using Blockchain
Nowadays, one of the most common approaches for video watermarking is to use singular value decomposition in the discrete wavelet transform domain. In our prior work, we formulated …
公允价值计量可靠性的探讨
随着经济的快速发展,公允价值取代历史成本作为会计计量属性的趋势日益显著,然而由于公允价值尚处于发展的初级阶段,人们对于公允价值计量的可靠性存在着一定的质疑,对其理解还不够全面,相关原则、法规及应用指南也有待于完善,文章从公允价值可靠性的定义入手,分析了可靠性的影响因素,并提出了一些提高公允价值可靠性的建议。
Haixia Li
时间尺度上一类高阶中立型动力方程非振动解的存在性
借助时间尺度上的有关理论和不动点定理,研究一类较为广泛的时间尺度上高阶带强迫项非线性中立型动力方程,建立该类方程非振动解存在的充要条件。所得结果推广和改进了已有的结论,并通过一个例子阐述主要结果。
Response of the Equatorial Basin‐wide SST to Non‐breaking Surface Wave‐induced Mixing in a Climate Model: An Amendment to Tropical Bias
One of the common problems of the coupled atmosphere-ocean general circulation models (AOGCMs) without flux correction is that the simulated sea surface temperature (SST) deviates …
Oscillation and Nonoscillation Criteria for Nonlinear Dynamic Systems on Time Scales
We consider the nonlinear dynamic system x(Delta)(t) = a(t)g(y(t)), y(Delta)(t) = -f(t, x(sigma)(t)). We establish some necessary and sufficient conditions for the existence of …
Argo Data Assimilation in Ocean General Circulation Model of Northwest Pacific Ocean
The Argo temperature and salinity profiles in 2005–2009 are assimilated into a coastal ocean general circulation model of the Northwest Pacific Ocean using the ensemble adjustment …
Influence of Parallel Computational Uncertainty on Simulations of the Coupled General Climate Model
This paper investigates the impact of the parallel computational uncertainty due to the round-off error on climate simulations using the Community Climate System Model Version 3 …
Song Zhenya