对连接资产评估与会计计量的探索

中国注册资产评估协会发布的《以财务报告为目的的评估指南》，紧密结合资产评估和会计计量准则与实务，从注册资产评估师执业要求的角度，有针对性地作出了将二者联系起来的一系列规定。不仅在理论上促进两套体系相互融合，而且在实务中有助于企业会计人员和注册资产评估师相互协调，有利于充分发挥资产评估专业优势和提高会计计量质量。     

Simulating the effect of demographic events on the household composition

The aim of this paper is to measure the effects on household composition of changes in demographic events, e.g. mortality, fertility, marriage, divorce. British household data are taken from the General Household Survey and aged by simulation to 2001 using a ‘Most Likely’ model. Subsequently different assumptions of each demographic event are taken from 1991 so that the effects of perturbations within each event can be studied. Special features of the simulation model are the differentiations between cohabitation and marriage and separation and divorce, and the detailed breakdowns of household types such as lone parents into single and previously married women and men with children aged 0–4, 5–15 and 16 and over.     

圆锥轴受扭时静、动力的传递矩阵法求解

本文提出了圆锥轴受扭时静、动力的传递矩阵。该方法简便实用,适于工程技术人员在微机上应用。     

Change-Point Estimation in Long Memory Nonparametric Models with Applications

We consider the estimation of a change point or discontinuity in a regression function for random design model with long memory errors. We provide several change-point estimators and investigate the consistency of the estimators. Using the fractional ARIMA process as an example of long memory process, we report a small Monte Carlo experiment to compare the performance of the estimators in finite samples. We finish by applying the method to a climatological data example.     

Another look at Huber's estimator: A new minimax estimator in regression with stochastically bounded noise

Huber's estimator has had a long lasting impact, particularly on robust statistics. It is well known that under certain conditions, Huber's estimator is asymptotically minimax. A moderate generalization in rederiving Huber's estimator shows that Huber's estimator is not the only choice. We develop an alternative asymptotic minimax estimator and name it regression with stochastically bounded noise (RSBN). Simulations demonstrate that RSBN is slightly better in performance, although it is unclear how to justify such an improvement theoretically. We propose two numerical solutions: an iterative numerical solution, which is extremely easy to implement and is based on the proximal point method; and a solution by applying state-of-the-art nonlinear optimization software packages, e.g., SNOPT. Contribution: the generalization of the variational approach is interesting and should be useful in deriving other asymptotic minimax estimators in other problems.     

清代广西三界庙地理分布与三界神信仰探析

三界庙在清代广西各府中都有分布,主要集中分布在南宁、浔州、郁林、平乐、梧州等五府(州),呈现出一种沿着西江流域自东向西递减的分布规律,在郁江两岸分布最为密集。清代广西已经初步形成了三界神祭祀圈,而这种祭祀圈的出现与三界神的现实功利色彩有着密不可分的关系。     

我国可再生能源发展的障碍分析与政策选择

发展可再生能源对保障能源安全、调整能源结构、保护生态环境、实现可持续发展具有重大意义。但我国在发展可再生能源过程中还存在着认识不足、成本太高、技术水平较低、市场不稳定和政策法律体系不完善等诸多障碍。本文对这些障碍进行了具体分析,并有针对性地提出了相应的政策建议。     

Does the Person‐of‐the‐Therapist Training (POTT) Promote Self‐Care? Personal Gains of MFT Trainees Following POTT: A Retrospective Thematic Analysis

As we recognize how taxing our profession can be, therapist's self‐care has become a salient topic in mental health. However, we are still discerning how to promote self‐care in our practice and in training. In this paper, we present a study on the personal gains that MFT students experienced after participating in the Person‐of‐the‐Therapist Training (POTT). We propose that the reported changes (better understanding of self, change to self, relational changes, and change as a process) constitute improvements in the trainees’ well‐being, and can therefore be considered self‐caring behaviors and practices. We state that models like POTT, that focus on embracing our vulnerability, can help clinicians be more caring toward ourselves. We conclude this paper by presenting clinical and training recommendations.     

浅析马基雅维里史学中的现实主义

对于马基雅维里,评论家们往往忽视了其复杂性.在马基雅维里的思想中,道德和政治存在着明显的差异,我们称之为"道德-政治"的二元对立.我们可以发现这种二元对立是基于现实主义的考虑.马基雅维里既如同前期人文主义者,在<君主论>中大谈君主的美德;但是同时又宣称君主可以为了目的而不择手段,这正是他与前期人文主义者的最大相异之处.马基雅维里也因此陷入了"道德-政治"的二元对立之中.马基雅维里的这种二元对立,也给予了我们一种多元的启示.     

Estimation of the additive hazards model with interval-censored data and missing covariates

The additive hazards model is one of the most commonly used regression models in the analysis of failure time data and many methods have been developed for its inference in various situations. However, no established estimation procedure exists when there are covariates with missing values and the observed responses are interval-censored; both types of complications arise in various settings including demographic, epidemiological, financial, medical and sociological studies. To address this deficiency, we propose several inverse probability weight-based and reweighting-based estimation procedures for the situation where covariate values are missing at random. The resulting estimators of regression model parameters are shown to be consistent and asymptotically normal. The numerical results that we report from a simulation study suggest that the proposed methods work well in practical situations. An application to a childhood cancer survival study is provided. The Canadian Journal of Statistics 48: 499–517; 2020 © 2020 Statistical Society of Canada