从支出预算执行周期看高等院校会计核算改革

立法机构审议通过批准了预算,法律即赋予高等院校合法收取和使用公共资金的权利,这是支出预算执行的第一阶段。收付实现制会计基础制度之下,高校会计以实际收到财政拨款作为核算起点,高校会计无法核算、监督高校支出预算执行的全过程。高校会计核算应将立法机构批准高等院校预算事项作为高校会计核算的起点。     

和谐管理的传统文化视阈——基于中庸之道的当代发掘

置身和谐社会构建的现实背景下,中国企业的发展迫切需要有效培植和谐管理理念.中庸之道是儒家推崇的处世智慧,其实质以朱熹的话说是把握两极之间"恰好的"和谐智慧.儒家以中庸为基本原则,对人与自然、与他人、与自身这样三重关系所给出的三大命题,即天人合一、人我合一、欲理合一,充分体现了其"恰好的"和谐管理智慧.它对如何打造和谐企业给出了非常具有"实用理性"的价值指引:天人合一作为人与自然关系问题上的中庸平衡之道,其理想状态是达到"天人和谐"的境界,它是现代企业追求和谐管理的基本决策原则;人我合一作为人与他人关系问题上的中庸平衡之道,其理想状态是达到"致中和"的和谐境界,它为现代企业追求和谐管理提供了最基本的管理伦理原则;欲理合一作为人自身内部欲望与理智关系问题上的中庸平衡之道,其理想目标是达到"中行"的内心和谐状态,它为现代企业经营者提供了最基本的修行原则.     

生态城市空间结构国内外研究进展

城市空间结构在很大程度上影响城市的运行效率,探究这一空间秩序以及如何引导城市空间结构朝着宜人生态的方向发展,在城市地理学中具有重要的理论和现实意义。基于城市地理学的视角,对国内外生态视角下城市空间结构的理论和实践研究进行梳理和总结,以期为未来中国城市空间的可持续发展提供理论指导。     

On kernel density estimation based on different stratified sampling with optimal allocation

Kernel density estimation is probably the most widely used non parametric statistical method for estimating probability densities. In this paper, we investigate the performance of kernel density estimator based on stratified simple and ranked set sampling. Some asymptotic properties of kernel estimator are established under both sampling schemes. Simulation studies are designed to examine the performance of the proposed estimators under varying distributional assumptions. These findings are also illustrated with the help of a dataset on bilirubin levels in babies in a neonatal intensive care unit.     

A Lagrange multiplier test for testing the adequacy of constant conditional correlation GARCH model

ABSTRACT

A Lagrange multiplier test for testing the parametric structure of a constant conditional correlation-generalized autoregressive conditional heteroskedasticity (CCC-GARCH) model is proposed. The test is based on decomposing the CCC-GARCH model multiplicatively into two components, one of which represents the null model, whereas the other one describes the misspecification. A simulation study shows that the test has good finite sample properties. We compare the test with other tests for misspecification of multivariate GARCH models. The test has high power against alternatives where the misspecification is in the GARCH parameters and is superior to other tests. The test is not greatly affected by misspecification in the conditional correlations and is therefore well suited for considering misspecification of GARCH equations.     

基于非功能属性的制造云服务筛选方法

在云制造环境下,为尽快获取满足单一资源需求的制造云服务,文章提出了一种基于非功能属性的制造云服务筛选方法,以便于制造云服务优选.在通用QoS的基础上,引入产能、产品质量等制造领域相关属性来分析制造云服务的非功能属性;以功能属性匹配为前提,考虑到云制造环境下制造云服务的非功能性指标各自具有的独特特征,基于“平均流程时间最短”的n/1作业排序规则,以减少搜寻次数为目标设计出筛选的调度规则,快速形成候选云服务集,并通过算例分析验证该方法在减少筛选搜索次数方面的有效性.     

Mental Health of Transgender People in Hong Kong: A Community-Driven,Large-Scale Quantitative Study Documenting Demographics and Correlates of Quality of Life and Suicidality

A community-driven survey of 106 transgender people (the first such survey in Hong Kong) showed that: (1) more than half the sample (50.9%) had a university degree or higher qualification; (2) despite this, 43.4% had a monthly income below HK$6,000 (about USD$775); (3) 66% reported “fair” or “poor” quality of life; (4) 67% of the sample (87.1% of respondents aged 15–24 years) had contemplated suicide; and (5) 20.8% of the sample (35.5% of respondents aged 15–24 years) had attempted suicide. It was found that (1) those who were single, had a lower monthly income, and identified as transgender women reported lower quality of life; and (2) those who were younger and on a lower income expressed higher suicidality. The findings suggest that service providers and policy makers urgently need to address the mental health needs of transgender people, particular younger transgender people.     

羌族"巴绒"舞蹈的视觉隐喻研究

舞蹈作为一门通过身体动态来传情达意的视觉艺术,其肢体动作的流动变化不但占据观者的视觉空间,还隐喻着舞者的内在情感。本文通过对羌族“巴绒”舞蹈的视觉文本解读,对其最具特色的胯部动作进行视觉隐喻剖析,发掘它的视觉表象后蕴含的羌族所特有的羊图腾隐喻空间,揭示“胯部”动作在羌族礼俗性舞蹈中所蕴含的文化底蕴及其在当代视觉转捩中的隐喻传达。     

加入WTO对我国产业影响的理论分析

加入W TO后,中国产业面临着前所未有的机遇与挑战,同时也对中国产业的发展产生巨大影响,总的结果是推动产业结构向扩大劳动密集型行业,缩小资本密集型行业的方向调整。产业成长的高级化调整将面临“两面夹击”的窘境。跨国公司之间的竞争将会更加激烈。作为一个发展中大国,我们要对产业发展的方向进行引导,需要理性地、有序地引进外商直接投资,需要有选择地自立发展一些产业,同时也应有选择地发展一些依附产业。     

手风琴演奏中的音乐表演与创造

手风琴演奏艺术包含着全面的艺术修养和音乐创造,在演奏技巧的完成和完善之后,音乐内容的表现与表演成为了手风琴演奏的灵魂。要使手风琴演奏者在演奏中达到情景交融、身心投入,身体与精神实现不可分离的忘我境界,音乐的表演与创造就成为每一个渴望成功的演奏者必须要面对和必须要研究与实践的课题。