改革和完善会计教育努力推进我国会计标准的国际化

会计标准国际化是经济全球化的必然要求。文章从我国为推进会计标准国际化所做的努力及其存在的差距、改革和完善会计教育、积极推进会计标准国际化等方面进行了有益的探索     

“读图时代”新闻摄影真实性的坚守

随着照相手机、数码相机以及网络的盛行,人们已经进入了"读图时代",由此产生了各种失实图片.对新闻摄影行业和新闻真实性原则造成了巨大冲击.为此,在"读图时代"只有坚持和维护新闻摄影的真实性原则,强化新闻从业人员的职业道德修养和专业素养,建立健全完善的行业相关机制,以法律人,才能创造一个良好的媒体环境.     

从思维方式的维度看真理标准讨论的当代价值

真理标准问题讨论的深层意义是变革了人们的思维方式。主要体现在以客观性原则代替了主观主义,以理论创新代替了因循守旧,以思想解放代替了思想僵化三个方面。它对于马克思主义理论与时俱进、理论创新;对于正确认识国情,实事求是;对于高举邓小平理论伟大旗帜,全面建设小康社会具有重要的价值。     

Improved model selection criteria for SETAR time series models

The purpose of this paper is threefold. First, we obtain the asymptotic properties of the modified model selection criteria proposed by Hurvich et al. (1990. Improved estimators of Kullback-Leibler information for autoregressive model selection in small samples. Biometrika 77, 709–719) for autoregressive models. Second, we provide some highlights on the better performance of this modified criteria. Third, we extend the modification introduced by these authors to model selection criteria commonly used in the class of self-exciting threshold autoregressive (SETAR) time series models. We show the improvements of the modified criteria in their finite sample performance. In particular, for small and medium sample size the frequency of selecting the true model improves for the consistent criteria and the root mean square error (RMSE) of prediction improves for the efficient criteria. These results are illustrated via simulation with SETAR models in which we assume that the threshold and the parameters are unknown.     

A multicriteria sorting approach based on data envelopment analysis for R&D project selection problem

In this paper, multiple criteria sorting methods based on data envelopment analysis (DEA) are developed to evaluate research and development (R&D) projects. The weight intervals of the criteria are obtained from Interval Analytic Hierarchy Process and employed as the assurance region constraints of models. Based on data envelopment analysis, two threshold estimation models, and five assignment models are developed for sorting. In addition to sorting, these models also provide ranking of the projects. The developed approach and the well-known sorting method UTADIS are applied to a real case study to analyze the R&D projects proposed to a grant program executed by a government funding agency in 2009. A five level R&D project selection criteria hierarchy and an assisting point allocation guide are defined to measure and quantify the performance of the projects. In the case study, the developed methods are observed to be more stable than UTADIS.     

A closer look at de-aliasing effects using an efficient foldover technique

Foldover techniques are used to reduce the confounding when some important effects (usually lower order effects) cannot be estimated independently. This article develops an efficient foldover mechanism for symmetric or asymmetric designs, whether regular or nonregular. In this paper, we take the uniformity criteria (UC) as the optimality measures to construct the optimal combined designs (initial design plus its corresponding foldover design) which have better capability of estimating lower order effects. The relationship between any initial design and its combined design is studied. A comparison study between the combined designs via different UC is provided. Equivalence between any combined design and its complementary combined design is investigated, which is a very useful constraint that reduce the search space. Using our results as benchmarks, we can implement a powerful algorithm for constructing optimal combined designs. Our work covers as well as gives results better than recent works of about 20 articles in the last few years as special cases. So this article is a good reference for constructing effective designs.     

区域碳锁定的判定研究--以云南省为例

通过建立包括陆地、湿地和海洋的碳承载力、碳超载率的计算模型，采用供需平衡法建立了区域碳锁定时间和趋势的判定模型。以有着“植物王国”和“基因宝库”之称以及水电资源相对丰富的云南省为例，对该省的碳锁定时间、趋势进行了实证研究。实证分析结果显示，云南省自2002年后开始出现了碳锁定现象且趋势越来越严重，若不进行强有力的外界干扰，这种趋势将一直延续下去。结合即使“十一·五”低碳目标的完成也没能减轻云南省碳锁定加剧的趋势，提出把减轻碳超载、控制能源消费总量、提升碳承载力纳入低碳经济发展的目标管理。     

Comparison of procedures for fitting the autoregressive order of a vector error correction model

This paper investigates the lag length selection problem of a vector error correction model by using a convergent information criterion and tools based on the Box–Pierce methodology recently proposed in the literature. The performances of these approaches for selecting the optimal lag length are compared via Monte Carlo experiments. The effects of misspecified deterministic trend or cointegrating rank on the lag length selection are studied. Noting that processes often exhibit nonlinearities, the cases of iid and conditionally heteroscedastic errors will be considered. Strategies that can avoid misleading situations are proposed.     

Robust sparse regression and tuning parameter selection via the efficient bootstrap information criteria

There is currently much discussion about lasso-type regularized regression which is a useful tool for simultaneous estimation and variable selection. Although the lasso-type regularization has several advantages in regression modelling, owing to its sparsity, it suffers from outliers because of using penalized least-squares methods. To overcome this issue, we propose a robust lasso-type estimation procedure that uses the robust criteria as the loss function, imposing L₁-type penalty called the elastic net. We also introduce to use the efficient bootstrap information criteria for choosing optimal regularization parameters and a constant in outlier detection. Simulation studies and real data analysis are given to examine the efficiency of the proposed robust sparse regression modelling. We observe that our modelling strategy performs well in the presence of outliers.     

Finding the vulnerable among China’s elderly: identifying measures for effective policy targeting

Facing a rapidly aging population, China has recently started to formulate and implement policies with the aim to provide old-age care. While well-developed old-age care policies commonly include a built-in component that assesses eligibility based on vulnerability, no such process is established in the context of China. Here, based on data from the China Health and Retirement Longitudinal Study collected in both 2011 and 2013, we (a) developed a simple and effective strategy for identifying vulnerable Chinese elderly, which can serve as a basis for policy targeting, and (b) improved the policy relevance and targeting efficiency of this vulnerability measure by including additional health indicators. Our vulnerability measures identify 35% to 46% of Chinese elderly as vulnerable, covering up to 67% of elderly at high risk of death or functional decline. They can serve as an initial screening step for more comprehensive geriatric assessments and enable policy makers to effectively target vulnerable elderly persons in China.