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     

未成年人犯罪案件审查起诉方式的改革

未成年人犯罪案件有其特殊性 ,而我国现行的刑法、刑事诉讼法对此几乎没有给予适当的关注 ,这不利于依法保护未成年人合法权益 ,不利于减少未成年人犯罪。当前 ,一些地方进行的对未成年人犯罪案件暂缓起诉的改革探索是有益的。建议我国立法机关对此充分重视 ,为未成年人犯罪案件设立有关特别的刑事诉讼程序。     

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。     

论科学宣传与经济建设的互动

科学宣传是科技转化为现实生产力的必经途径。科学宣传与经济建设是相互作用、相互促进的关系。科学宣传通过提高人的科技素质促进经济的发展 ;经济建设则为科学宣传提供物质支持和需求动力     

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.     

论语篇体裁理论在英语写作教学中的应用

本文以系统功能语言学的语篇体载理论为依托，对该理论在大学英语写作教学中的应用进行了探讨。教师在写作教学实践中可以从引导学生挖掘不同语篇体裁的交际目的和社会文化背景入手，指导学生从宏观角度有效把握不同语篇体裁的概括性结构定武，鼓励学生逐步改进思维方式，从而全面提高写作能力。     

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。