基于公司治理的现代企业内部审计架构

经济体制的改革促进了现代企业制度的建立,内部审计是建立和完善企业制度不可或缺的要素之一。现代企业内部审计应包含确认、控制、咨询及治理四种职能,采用混合导向的审计模式,受监事会和总经理双重领导,形成以财务审计为基础,以经济效益审计为主导,以经济责任审计为特色,以战略审计、内部治理审计和专项审计为补充的架构体系。     

Bayesian and likelihood-based inference for the bivariate normal correlation coefficient

The paper develops some objective priors for correlation coefficient of the bivariate normal distribution. The criterion used is the asymptotic matching of coverage probabilities of Bayesian credible intervals with the corresponding frequentist coverage probabilities. The paper uses various matching criteria, namely, quantile matching, highest posterior density matching, and matching via inversion of test statistics. Each matching criterion leads to a different prior for the parameter of interest. We evaluate their performance by comparing credible intervals through simulation studies. In addition, inference through several likelihood-based methods have been discussed.     

Nonparametric depth-based multivariate outlier identifiers, and masking robustness properties

In extending univariate outlier detection methods to higher dimension, various issues arise: limited visualization methods, inadequacy of marginal methods, lack of a natural order, limited parametric modeling, and, when using Mahalanobis distance, restriction to ellipsoidal contours. To address and overcome such limitations, we introduce nonparametric multivariate outlier identifiers based on multivariate depth functions, which can generate contours following the shape of the data set. Also, we study masking robustness, that is, robustness against misidentification of outliers as nonoutliers. In particular, we define a masking breakdown point (MBP), adapting to our setting certain ideas of Davies and Gather [1993. The identification of multiple outliers (with discussion). Journal of the American Statistical Association 88, 782–801] and Becker and Gather [1999. The masking breakdown point of multivariate outlier identification rules. Journal of the American Statistical Association 94, 947–955] based on the Mahalanobis distance outlyingness. We then compare four affine invariant outlier detection procedures, based on Mahalanobis distance, halfspace or Tukey depth, projection depth, and “Mahalanobis spatial” depth. For the goal of threshold type outlier detection, it is found that the Mahalanobis distance and projection procedures are distinctly superior in performance, each with very high MBP, while the halfspace approach is quite inferior. When a moderate MBP suffices, the Mahalanobis spatial procedure is competitive in view of its contours not constrained to be elliptical and its computational burden relatively mild. A small sampling experiment yields findings completely in accordance with the theoretical comparisons. While these four depth procedures are relatively comparable for the purpose of robust affine equivariant location estimation, the halfspace depth is not competitive with the others for the quite different goal of robust setting of an outlyingness threshold.     

英汉委婉语的文化内涵与语用功能

文章简述了英汉委婉语的社会文化起源,并对其深层的文化内涵和语用功能进行了比较研究。通过系统地探讨它们之间的异同,为在英语和汉语的阅读、写作和跨文化交际中正确理解和使用委婉语提供参考。     

论高等教育功能的拓展

高等教育功能不仅表现着社会经济、政治文化,满足社会主体现实和未来的需求,而且主动地参与其中的变革,进行着选择与创新。高等教育功能是一个体系,由基本功能、现代功能和拓展功能构成。高等教育的拓展功能主要表现为知识性功能、批判性功能和创新性功能。     

试析土家族摆手舞的教育功能

土家族摆手舞是流传和盛行于土家族聚居区的一种民间舞蹈,是土家族传统民俗文化的集中体现。从教育人类学的视角看,土家族摆手舞在实现个体社会化和民族文化传承和创新方面具有一定的教育功能。因此,提高对摆手舞在民族传统文化中的作用和重要性的认识,通过将摆手舞融入到民族地区学校的活动课程中或者将摆手舞进行现代性创新,实现土家摆手舞的保护与对土家传统文化的传承,对树立保护民族文化生态的意识具有重要意义。     

土家族民歌的功能分析

土家族民歌记录了土家族人民的生产生活故事和心路历程,是土家语和土家族音乐的高度融合,反映了土家族的历史及民间习俗传承。土家族是一个能歌善舞的民族,早在巴入时代,就表现出土家族先祖对精神文化的强烈要求,土家族民歌既丰富了人们的精神生活,又是人们汲取知识营养的最佳途径,土家人用勤劳与智慧创作出形式多样的土家民歌,是最朴实和最富有感染力的民族瑰宝,土家族民歌有着比其它艺术形式更为丰富的功能优势。     

两类单叶解析函数族的第3项系数估计

主要研究复平面C中单位圆盘U上的α次的殆β型螺形函数以及α次的β型螺形函数f（z）的第3项系数估计,所得结果推广了已有的一些结果.     

当代中国网络民族主义的社会政治功能透视

网络民族主义之所以勃兴,是与当代中国社会的深刻变化以及其它社会环境因素的综合效应紧密关联的;它非但以其崭新形态饱受关注,而且对当下社会生活的影响日益显著,并且非自觉地成为我国社会主义民主政治建设的推动力量,它尤其在促进公民意识生成、扩大民众政治参与和推动市民社会建构等层面上发挥了独特作用。     

Landau多项式算子与无界函数逼近

利用扩展乘数法构造了 Landau型多项式算子逼近全空间或有界集上无界函数的若干收敛定理 ,给出了具有一般性的结论 ,从而推广了已有文献的若干结果 .