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.     

Simple detection of outlying short time series

Sets of relatively short time series arise in many situations. One aspect of their analysis may be the detection of outlying series. We examine the performance of standard normal outlier tests applied to the means, or to simple functions of the means, of AR(1) series, not necessarily of equal lengths. Although unequal lengths of series implies that the means have unequal variances, that are only known approximately, it is shown that nominal significance levels hold good under most circumstances. Thus a standard outlier test can usefully be applied, avoiding the complication of estimating the time series' parameters. The test's power is affected by unequal lengths, being higher when the slippage occurs in one of the longer series     

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.     

Inference for the measurement of poverty in the presence of a stochastic weighting variable

Empirical applications of poverty measurement often have to deal with a stochastic weighting variable such as household size. Within the framework of a bivariate distribution function defined over income and weight, I derive the limiting distributions of the decomposable poverty measures and of the ordinates of stochastic dominance curves. The poverty line is allowed to depend on the income distribution. It is shown how the results can be used to test hypotheses concerning changes in poverty. The inference procedures are briefly illustrated using Belgian data. An erratum to this article can be found at     

Randomized response techniques for complex survey designs

Singh et al. ([13]) pointed out that the Randomized response (RR) technique proposed by Moors ([9]) is not desirable because it fails to protect the confidentiality of the respondents and they provided two alternative strategies free from the above drawback but limited to SRSWOR sampling only. In this paper, generalization of one of the strategies is provided for complex survey designs, wider class of estimators and for quantitative characteristics. Relative efficiency of the modified strategy is tested through empirical investigations. An erratum to this article is available at .     

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。