Applied Mechanics and Materials Vols. 644-650

Abstract: This paper selected 153 listed companies between 2009 and 2010 in the Growth Enterprise Market (GEM) in China as the sample, and selected the financial data between 2010 and Mar., 2012, by adopting the factor analysis method, multivariate regression analysis method, .etc., to study the key capital composition impact factors of the listed companies in the GEM with asset-liability ratio as the measure index. The study shows that the company capital composition appears obvious negative correlation with profitability, debt paying ability and ownership concentration, while appears obvious positive correlation with company scale, internal financing ability and income tax rate, and appears no obvious correlation with the free cash flow, operation ability, growth ability asset collateral value and growth.

Abstract: In this paper, we propose a framework of the optimal risk allocation, under the pareto optimal we give equivalent conditions and provided its representation theorem under Pareto-optimal allocation, Which is an extension of the ones introduced by Ludger Rüschendorf (2006).

Abstract: This paper provides the development of risk management for pension fund, the goals of risk management, and China’s risk management for pension fund. Furthermore, risk measure is important in risk management, this paper gives an advice how to use mathematical model measure risk for pension fund.

Abstract: Theory framework of financial accounting is the foundation of constructing the accounting theory and accounting practice. The problem of finance accounting theory frame has long been the accounting topic for scholars at home and abroad, scholars have made a variety of ideas of theoretical frameworks. And because the constituents of the theoretical framework of financial accounting are excessive and meticulous, the relationship is complex, the relationship levels of factors are difficult to be distinguished. Therefore, the paper builds a rigorous theoretical framework of financial accounting which is consistent with modern accounting development level is very necessary.

Abstract: Starting from the late 20th century, with the development of computer technology and the widespread application of the Internet, human has stepped into the age marked by digital and global network of the information. Network has been used widely, becoming increasingly prevalent in network communication, network language and network culture emerged, while the network English learning arises at the historic moment.The use of English as an international language, it has become an unprecedented prosperity. However, restricted to school classroom English learning or training institutions has been unable to meet people's needs, English autonomous learning outside the classroom eagerly on the agenda. Network creates the English autonomous learning is the most important virtual places, it focus on a large number of rich resources, which can stimulate the learning interest, and suitable for collaborative learning, and to larger extent realize the personalized learning, effectively promote English autonomous learning.

Abstract: The small and medium-sized commercial Banks in the financial system reform in our country plays a very important role, enterprise culture construction is one of the important factors that influence its core competitiveness. To strengthen the construction of enterprise culture, enhancing core competitiveness of small and medium-sized commercial banks focus to strengthen the cohesion, innovation of commercial Banks,to control and influence.Small and medium-sized commercial banks can continue to strengthen enterprise innovation power,quick to adapt to changes in industry environment;Establish the advanced mechanism of choose and employ persons, the "people-oriented" enterprise values; Establish a good brand image, enhance the social influence of establishing effective enhance the core competitiveness of enterprise culture cultivation.

Abstract: College English teaching evaluation is an important step to improve the quality of teaching and to promote students' development and assessment of teachers' performance, which is characterized by many factors and multidimensional structure. The current college English teaching evaluation method faces such problems: fuzzy evaluation criteria, subjective judgment and the difficulty to quantify evaluation results. Based on cloud theory, this article will explore college English teaching evaluation, and establish a comprehensive evaluation model based on cloud gravity center by using weight deviation to measure the quality of teaching. This article will also build an inter-relationship mapping between qualitative and quantitative evaluation, which supports the whole process of comprehensive evaluation with the combination of qualitative and quantitative indexes. Finally this article gives an example of specific application of this method.

Abstract: In this paper we develop revenue sharing contracts in a scenic spot –travel agency tourism supply chain. We use the Stackelberg game model to formulate the leader–follower relationship. By backward induction, we obtain equilibrium under the non-cooperative revenue sharing contract and the cooperative revenue sharing contract. Results show that the non-cooperative revenue sharing contract doesn’t meet the travel agency’s participation constraint while the cooperative revenue sharing contract can achieve coordination and Pareto improvement. Finally the Nash bargaining game suggests that scenic spot obtains a larger share of the profit growth due to its higher bargaining power.

Abstract: In view of the current single analysis method that exist in the overall urban planning, urban planning and social economic development and some problems such as lack of dynamic planning, put forward by using system dynamics theory and the method of combining computer technology, through the establishment of overall urban planning system dynamics model, the quantitative and dynamic study on the overall urban planning and simulation, urban planning and the better way to economic and social harmonious development, and provide more specific to the overall urban planning scheme optimization and scientific basis.

Abstract: The upstream enterprises play an important role in the whole supply chain management, and how to select a better upstream enterprise in the supply chain is studied in this paper. First, the index system for the selection of upstream enterprises is established. Then based on the index system, the evaluation model is discussed based on the thinking of AHP. Finally, the application of the index system and the evaluation algorithm is shown through a case.