关于重新构建我国贫困测度指标体系的思考

贫困测度是反贫困实践的重要前提。与国际标准相比较,我国贫困测度理论及其指标体系存在许多差异。从贫困测度理论建设及服务于反贫困实践需要角度出发,必须重新构建我国贫困测度指标体系。应统一贫困测度的基本指标统计口径;最低生活保障制度应体现综合性、衔接性特征;基础度量指标应与国际标准化度量体系相结合。     

对知识经济时代无形资产会计的思考

随着知识经济时代的到来 ,以知识形态存在的无形资产在企业经济活动的作用和地位不断提高 ,建立在工业经济条件下的传统会计模式越来越显示出其局限性。从知识经济时代无形资产的基本概念入手 ,着重讨论了知识经济时代无形资产的确认、计量及摊销     

一种简单随机模型下双重抽样的精度

本文提出了一种估计总体均值的双重抽样方案，第一相样本其指标值是粗估得到的含有误差数据，但调查费用是廉价的，第二相样本采用精确量测方法得到其指标真值，费用较昂，故容量较小，得到的结果表明在调查费用固定下，本文方法优于单一简单随机抽样方案，并对这一方案的具体的使用给出定性分析。     

Context Effects as an Illustration of Response Uncertainty –A Cautionary Tale

Many years of experience make it difficult to believe that survey answers are mostly unambiguous. For example, by going through accessible studies, a lot of problems concerning memory can be identified in the field of living conditions and in other domains. Consequently, it may be claimed that facts are seldom stored in an easily accessible manner. It is probably not the case that people – when answering questions – respond promptly and automatically. Rather, some sort of thinking activity is initiated. Accordingly, the answers may be dependent on the occasion when the questions are asked, which background information is given, how familiar the respondents are with the phenomenon in question, how much time there is for reflection, and so on. We have had the opportunity to compare answers to the same questions asked in different contexts. The results clearly indicate the existence of context effects. At the same time, the results give some clues to how these effects can be interpreted, and even avoided. Problems may be minimized if questions are more precisely formulated, if their focus is on strictly limited aspects, and if they are only about things to which people have devoted a lot of interest and thought.     

Bayesian analysis for a skew extension of the multivariate null intercept measurement error model

Skew-normal distribution is a class of distributions that includes the normal distributions as a special case. In this paper, we explore the use of Markov Chain Monte Carlo (MCMC) methods to develop a Bayesian analysis in a multivariate, null intercept, measurement error model [R. Aoki, H. Bolfarine, J.A. Achcar, and D. Leão Pinto Jr, Bayesian analysis of a multivariate null intercept error-in-variables regression model, J. Biopharm. Stat. 13(4) (2003b), pp. 763–771] where the unobserved value of the covariate (latent variable) follows a skew-normal distribution. The results and methods are applied to a real dental clinical trial presented in [A. Hadgu and G. Koch, Application of generalized estimating equations to a dental randomized clinical trial, J. Biopharm. Stat. 9 (1999), pp. 161–178].     

液体表面波及其光学测量方法

介绍了不同液体表面波的理论研究方法和光学测量技术以及可以得到的表面波特性参数。     

生产性林木资产的会计确认、计量及信息披露

《企业会计准则第5号—生物资产》为规范我国生物资产的会计核算提供了基本的依据,但如何实施将是一个难题。因此,有必要在对生产性林木资产的内涵及特点进行界定的基础上,对生产性林木资产的会计确认、会计计量及信息披露进行探讨。我们应该按照我国会计准则的要求,建立起与我国经济发展相适应的生产性林木资产核算和信息披露体系,从而真实反映经营主体生产性林木资产的价值,为会计信息使用者提供相关可靠的信息。     

公允价值计量的意义及影响分析

本文对公允价值计量的意义及影响加以庥析。     

Maximum Likelihood Estimation of Logistic Regression Parameters under Two-phase, Outcome-dependent Sampling

Outcome-dependent sampling increases the efficiency of studies of rare outcomes, examples being case—control studies in epidemiology and choice–based sampling in econometrics. Two-phase or double sampling is a standard technique for drawing efficient stratified samples. We develop maximum likelihood estimation of logistic regression coefficients for a hybrid two-phase, outcome–dependent sampling design. An algorithm is given for determining the estimates by repeated fitting of ordinary logistic regression models. Simulation results demonstrate the efficiency loss associated with alternative pseudolikelihood and weighted likelihood methods for certain data configurations. These results provide an efficient solution to the measurement error problem with validation sampling based on a discrete surrogate.     

西方国家政府绩效评估的理念及其启示

当代西方国家所推行的政府绩效评估是指对政府管理过程中投入、产出、中期成果与最终成果所反映的绩效进行评价和划分等级。绩效评估是西方国家在现存政治制度的基本框架内、在政府部分职能和公共服务输出市场化以后所采取的政府治理方式 ;也是公众表达利益和参与政府管理的重要途径与方法。它反映了政府管理寻求社会公平与民主价值的发展取向 ,贯穿了公共责任与顾客至上的管理理念。其目的是为了维护现有的基本社会秩序、提高服务质量、改善公共责任机制和增强政府公共部门的号召力与公众的凝聚力。西方国家政府绩效评估措施对我国的政府管理具有较大的借鉴意义。