作业成本法存在的问题及相应对策

作业成本法与传统成本计算最大的不同在于它不是以成本论成本 ,而是把着眼点放在成本发生的前因后果上 ,实现了成本计算与控制的结合。作业成本法的关键在于划分作业、寻找作业动因。本文在介绍作业成本法理论的基础上 ,重点探讨如何对第四类作业即发生间接成本、期间费用的作业进行划分 ,寻找作业动因     

永远的清泉--简论温庭筠的词创作

温庭筠的词创作以其众多的表现手法,艺术构思上的显著特点,含蓄清空的抒情方式,以及遣词造句之功与音乐性,开拓了词的创作道路,并对后世词的发展以悠远的影响。     

Modeling External Risks in Project Management

To ascertain the viability of a project, undertake resource allocation, take part in bidding processes, and other related decisions, modern project management requires forecasting techniques for cost, duration, and performance of a project, not only under normal circumstances, but also under external events that might abruptly change the status quo. We provide a Bayesian framework that provides a global forecast of a project's performance. We aim at predicting the probabilities and impacts of a set of potential scenarios caused by combinations of disruptive events, and using this information to deal with project management issues. To introduce the methodology, we focus on a project's cost, but the ideas equally apply to project duration or performance forecasting. We illustrate our approach with an example based on a real case study involving estimation of the uncertainty in project cost while bidding for a contract.     

谈变动成本法的应用

就变动成本法与财务成本核算实现合二为一核算体制———实行单轨核算,进行研究,提出一套行之有效的核算办法,这将有利于企业责任成本的落实和实施,减轻会计人员的工作量;有利于企业生产经营的短期预决策,提高应对市场的快速反映能力。     

论习近平关于全面从严治党重要论述的时代意蕴

党的十八大以来,以习近平同志为核心的党中央在加强党的建设方面提出了一系列新思想新观点,全面从严治党奏出了时代最强音,呈现出许多新的特点,突出表现为坚持思想建党和制度治党相统一,以党的政治建设为统领,以坚定理想信念宗旨为根基,全面推进党的各项建设。全面回应了新时代建设什么样的党、怎样建设党的问题。从时代特点、时代要求、时代品格、时代意义四个维度来分析把握习近平关于全面从严治党重要论述,对于新时代加强党的领导和推进党的建设伟大工程具有重要意义。     

Costs of promoting cancer screening: Evidence from CDC’s Colorectal Cancer Control Program (CRCCP)

The Colorectal Cancer Control Program (CRCCP) provided funding to 29 grantees to increase colorectal cancer screening. We describe the screening promotion costs of CRCCP grantees to evaluate the extent to which the program model resulted in the use of funding to support interventions recommended by the Guide to Community Preventive Services (Community Guide). We analyzed expenditures for screening promotion for the first three years of the CRCCP to assess cost per promotion strategy, and estimated the cost per person screened at the state level based on various projected increases in screening rates. All grantees engaged in small media activities and more than 90% used either client reminders, provider assessment and feedback, or patient navigation. Based on all expenditures, projected cost per eligible person screened for a 1%, 5%, and 10% increase in state-level screening proportions are $172, $34, and $17, respectively. CRCCP grantees expended the majority of their funding on Community Guide recommended screening promotion strategies but about a third was spent on other interventions. Based on this finding, future CRC programs should be provided with targeted education and information on evidence-based strategies, rather than broad based recommendations, to ensure that program funds are expended mainly on evidence-based interventions.     

浅谈班主任的“说话”艺术

在班主任的教育教学过程中，离不开和学生进行沟通交流。师生双方为了完成共同的教育任务进行交往，从而建立良好的师生关系，在很大程度上源于班主任的“说话’’艺术。从这个视角出发．结合工作经验，探讨班主任与学生交流，要注意“入情入理”、“恰到好处”、“谈吐幽默”等讲话方式，增强交流效果。     

关于幸福研究的方法论分析--瞿秋白幸福探究的前提思考

波兰哲学家亚当?沙夫提出的“肯定的”与“否定的”幸福研究方法曾为学者们研究幸福提供重要理路,幸福与不幸也成为个人幸福探究的重要向度和尺标。马克思既从“幸福”的肯定方面出发阐释幸福,也从“幸福”的否定方面“不幸”出发来追求、实现幸福,这为从事个人幸福思想研究提供了必要的视角和思路。针对瞿秋白幸福研究的方法论战现象,以“疏离”为现实出发点,以疏离的“意识性转化”为实现路径,成为瞿秋白与其中国化马克思主义幸福研究的重要方法借鉴和理论依据。这不仅为全面认识诸家幸福思想提供导向,也为科学理解马克思主义幸福理论树立支杆,更为推进瞿秋白幸福思想研究———这一瞿秋白与中国化马克思主义研究趋势的理论新探索和再创新确立现实存在性和发展前瞻性的意义。     

Understanding Canonical Correlation through the General Linear Model and Principal Components

Canonical correlation has been little used and little understood, even by otherwise sophisticated analysts. An alternative approach to canonical correlation, based on a general linear multivariate model, is presented. Properties of principal component analysis are used to help explain the method. Standard computational methods for full rank canonical correlation, techniques for canonical correlation on component scores, and canonical correlation with less than full rank are discussed. They are seen to be essentially equivalent when the model equation for canonical correlation on component scores is presented. The two approaches to less than full rank situations are equivalent in some senses, but quite different in usefulness, depending on the application. An example dataset is analyzed in detail to help demonstrate the conclusions.     

优势互补,协力合作开发——中俄双方联合开发抚远三角洲的问题研究

随着中俄两国在抚远三角洲国界线走向勘界工作的结束,两国地方政府便将抚远三角洲的开发建设提上重要议事日程。抚远三角洲独特的地缘优势使中俄双方在抚远三角洲开发建设上具有极强的互补性。因此,中俄双方遵循互利双赢的原则,不断完善合作协调机制,大力发展在能源、资源、农业、科技及旅游业等方面的协力合作,共同将抚远三角洲打造为区域开放合作的大平台。