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41.
Longitudinal data often contain missing observations, and it is in general difficult to justify particular missing data mechanisms, whether random or not, that may be hard to distinguish. The authors describe a likelihood‐based approach to estimating both the mean response and association parameters for longitudinal binary data with drop‐outs. They specify marginal and dependence structures as regression models which link the responses to the covariates. They illustrate their approach using a data set from the Waterloo Smoking Prevention Project They also report the results of simulation studies carried out to assess the performance of their technique under various circumstances.  相似文献   
42.
企业会计模式的构建   总被引:1,自引:0,他引:1  
现代企业制度是市场经济的基础,它要求建立与之相适应的会计模式.会计模式的建立受经济环境的制约,又要解决实际问题.在此分析的基础上,重点从客观经济环境和企业特点出发,从会计管理制度制定,会计信息系统设置和会计监督机制建立三大方面构建企业会计模式.  相似文献   
43.
新会计准则下企业会计政策选择的税务筹划   总被引:1,自引:0,他引:1  
2006年颁布的新<企业会计准则>较旧准则有较大的变化,客观上影响了企业会计政策的具体选择.因此,遵循新会计准则的基本规定,从税收视角探讨企业具体会计政策的选择,有利于企业充分利用政策空间科学降低自身的税收负担.文章主要探讨存货计价方法、固定资产折旧方法和长期股权投资核算方法等会计政策选择的税务筹划.  相似文献   
44.
Oiler, Gomez & Calle (2004) give a constant sum condition for processes that generate interval‐censored lifetime data. They show that in models satisfying this condition, it is possible to estimate non‐parametrically the lifetime distribution based on a well‐known simplified likelihood. The author shows that this constant‐sum condition is equivalent to the existence of an observation process that is independent of lifetimes and which gives the same probability distribution for the observed data as the underlying true process.  相似文献   
45.
Summary.  The pattern of absenteeism in the downsizing process of companies is a topic in focus in economics and social science. A general question is whether employees who are frequently absent are more likely to be selected to be laid off or in contrast whether employees to be dismissed are more likely to be absent for the remaining time of their working contract. We pursue an empirical and microeconomic investigation of these theses. We analyse longitudinal data that were collected in a German company over several years. We fit a semiparametric transition model based on a mixture Poisson distribution for the days of absenteeism per month. Prediction intervals are considered and the primary focus is on the period of downsizing. The data reveal clear evidence for the hypothesis that employees who are to be laid off are more frequently absent before leaving the company. Interestingly, though, no clear evidence is seen that employees being selected to leave the company are those with a bad absenteeism profile.  相似文献   
46.
高校实验室管理与评估   总被引:2,自引:0,他引:2  
本文阐述了在评估工作的推动下 ,如何加强对实验人员队伍建设、建立和完善各种规章制度的管理 ,并对实验室评估工作做了科学的总结。  相似文献   
47.
In this paper we discuss a new theoretical basis for perturbation methods. In developing this new theoretical basis, we define the ideal measures of data utility and disclosure risk. Maximum data utility is achieved when the statistical characteristics of the perturbed data are the same as that of the original data. Disclosure risk is minimized if providing users with microdata access does not result in any additional information. We show that when the perturbed values of the confidential variables are generated as independent realizations from the distribution of the confidential variables conditioned on the non-confidential variables, they satisfy the data utility and disclosure risk requirements. We also discuss the relationship between the theoretical basis and some commonly used methods for generating perturbed values of confidential numerical variables.  相似文献   
48.
遗传算法在入侵检测中的应用   总被引:4,自引:0,他引:4  
介绍了基于模型推理和基于模型两种入侵检测系统,提出了一种新的基于智能体技术的入侵检测系统体系结构,解决了传统集中式入侵检测系统的弊病,将任务处理和数据分布到网络各个结点上,充分利用网络资源协同完成入侵检测任务;介绍了遗传算法在该系统中的应用,因系统安全的先验知识体现在对原始数据中有价值特征属性变量集的选择上,故利用遗传算法对特征属性变量子集的选择进行优化,找到相对最优的由特征向量表示的特征属性变量集,以降低入侵检测系统的负荷。  相似文献   
49.
本文首先提出公司治理的概念 ,并以此作为分析和研究的出发点 ,从现代企业理论和产权理论的角度 ,阐明了股权结构和股权流动安排与上市公司治理内部监控机制、激励机制和外部约束机制之间的关系 ,得出优化股权结构和股权流动安排是规范和完善上市公司治理的关键这一结论  相似文献   
50.
Beryllium is the strongest of the lightweight metals. Used primarily in military applications prior to the end of the Cold War, beryllium is finding new applications in many commercial products, including computers, telecommunication equipment, and consumer and automotive electronics. The use of beryllium in nondefense consumer applications is of concern because beryllium is toxic. Inhalation of beryllium dust or vapor causes a chronic lung disease in some individuals at concentrations as low as 0.01 microg/m3 in air. As beryllium enters wider commerce, it is prudent to ask what risks this might present to the general public and to workers downstream of the beryllium materials industry. We address this question by evaluating the potential for beryllium exposure from the manufacturing, use, recycle, and disposal of beryllium-containing products. Combining a market study with a qualitative exposure analysis, we determine which beryllium applications and life cycle phases have the largest exposure potential. Our analysis suggests that use and maintenance of the most common types of beryllium-containing products do not result in any obvious exposures of concern, and that maintenance activities result in greater exposures than product use. Product disposal has potential to present significant individual risks, but uncertainties concerning current and future routes of product disposal make it difficult to be definitive. Overall, additional exposure and dose-response data are needed to evaluate both the health significance of many exposure scenarios, and the adequacy of existing regulations to protect workers and the public. Although public exposures to beryllium and public awareness and concern regarding beryllium risks are currently low, beryllium risks have psychometric qualities that may lead to rapidly heightened public concern.  相似文献   
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