浅谈确保会计信息的真实性

论述了我国会计制度对会计信息的质量要求 ,并分析了会计信息失真的现象 ,提出应采取相应的对策以确保会计信息的真实性。主要措施包括 :(1)规范经营者的行为 ;(2 )提高会计人员的素质及地位 ;(3 )建立健全监管机制 ;(4)运用科学技术方法保证会计数据准确     

废锌渣制氯化锌的研究

讨论了利用废锌渣制备氯化锌的理论依据、工艺流程、影响因素及控制方法     

文化的根本意蕴及其价值——兼论我国文化建设的合理思路

文化作为一个热点研究问题 ,理论界在许多方面存在分歧。本文着重厘清了人们对文化在概念、价值方面的误解 ,认为文化是一个标志人的主观心态和观念形态的范畴 ,是人处理其与客观世界的多重现实的对象性关系和解决人类内在精神需求的方式 ,这种方式表现为并对象化为千状万态的精神现象和产物 ,并且认为文化对人和社会的价值意义是个客观事实 ,文化的作用已深深地渗透到社会的演进过程中 ,最后从文化的价值意义出发 ,阐述了我国文化建设的合理思路。     

Empirical likelihood confidence intervals for the mean of a population containing many zero values

If a population contains many zero values and the sample size is not very large, the traditional normal approximation‐based confidence intervals for the population mean may have poor coverage probabilities. This problem is substantially reduced by constructing parametric likelihood ratio intervals when an appropriate mixture model can be found. In the context of survey sampling, however, there is a general preference for making minimal assumptions about the population under study. The authors have therefore investigated the coverage properties of nonparametric empirical likelihood confidence intervals for the population mean. They show that under a variety of hypothetical populations, these intervals often outperformed parametric likelihood intervals by having more balanced coverage rates and larger lower bounds. The authors illustrate their methodology using data from the Canadian Labour Force Survey for the year 2000.     

Significant Factors of Aviation Insurance and Risk Management Strategy: An Empirical Study of Taiwanese Airline Carriers

Aviation insurance premiums have become a heavy burden for the airline industry since September 11, 2001. Although the industry must constantly balance its operations between profitability and safety, the reality is that airlines are in the business of making money. Therefore, their ability to reduce cost and manage risk is a key factor for success. Unlike past research, which used subjective judgment methods, this study applied quantitative historical data (1999–2000) and gray relation analysis to identify the primary factors influencing ratemaking for aviation insurance premiums. An empirical study of six airlines in Taiwan was conducted to determine these factors and to analyze the management strategies used to deal with them. Results showed that the loss experience and performance of individual airlines were the key elements associated with aviation insurance premiums paid by each airline. By identifying and understanding the primary factors influencing ratemaking for aviation insurance, airlines will better understand their relative operational strengths and weaknesses, and further help top management identify areas for further improvement. Knowledge of these factors combined with effective risk management strategies, may result in lower premiums and operating costs for airline companies.     

试论邓小平的民族发展观及对广西经济和社会发展的指导意义

发展才是硬道理.使少数民族在经济、政治、文化、生活上都得到发展、进步和提高,是各民族实现真正的民族平等的基础;采取一定的特殊政策,是实现少数民族地区加快发展的必要途径.邓小平的民族发展观对建国后广西经济和社会发展起了重要的指导作用.     

论电子政务对行政决策的影响

电子政务是一场运用新的现代网络技术、信息技术为手段对传统政务管理模式的深刻变革。行政决策是行政管理的核心,贯穿于行政管理的全过程。电子政务的应用与推广,必将改变行政决策的环境、条件、技术与状态,从而深刻地影响着行政决策。要使电子政务对行政决策的影响发挥出应有的最大的效能,就必须理性运用电子政务,最大程度强化电子政务对行政决策的正面影响,最大程度弱化电子政务对行政决策的负面影响。     

传统壮族文人文论的价值和意义

传统壮族文人的文论在全国影响并不大,但是否就因此而没有价值和意义?尽管受到汉族文人文论的巨大影响,并因此还具有滞后性,但传统壮族文人文论的存在仍有其价值和意义,这种价值和意义表现为:它是对传统壮族文人文学创作的总结;它是壮族民间文论的发展,是壮族人民对文学思考的进一步深化;它是对全国文论的一种丰富。在这三个方面,它有着别的文论无法替代的价值和意义。     

全面提升福建利用外资质量与效益研究

改革开放30年来,福建利用外资取得历史性成就,极大地促进了福建经济的发展.本文在回顾与总结福建利用外资的历程、特点及其作用,分析福建利用外资的不足与存在的问题的基础上,提出了提高福建利用外资质量与效益的途径与对策.     

简论潜在课程对提高大学生素质和创新能力的作用

素质教育是培养创新人才、构建和谐社会的重要教育实践环节,而潜在课程建设对素质教育具有不可替代的指导和促进作用。潜在课程指在学校自然环境、人文环境等因素影响下所构成的一种无形的、非正规的具有陶冶作用的集合体,具有潜在性、丰富性、持久性、经验性等特点,对大学生思想品德、实践能力等各方面的素质提高以及创新能力培养具有重要作用。高校潜在课程的开发和建设,为提高大学生综合素质,培养大学生创新能力提供了新的思路。