对21世纪会计学教学改革的思考

文章认为21世纪的会计学教学改革,必须将教材更新、注重实践环节和加强学生能力的培养结合起来.     

Estimation in capture–recapture models when covariates are subject to measurement errors and missing data

For capture–recapture models when covariates are subject to measurement errors and missing data, a set of estimating equations is constructed to estimate population size and relevant parameters. These estimating equations can be solved by an algorithm similar to the EM algorithm. The proposed method is also applicable to the situation when covariates with no measurement errors have missing data. Simulation studies are used to assess the performance of the proposed estimator. The estimator is also applied to a capture–recapture experiment on the bird species Prinia flaviventris in Hong Kong. The Canadian Journal of Statistics 37: 645–658; 2009 © 2009 Statistical Society of Canada     

A bibliography of statistical tolerance regions

The bibliography contains about 270 references dealing with statistical tolerance regions. These are classified according to the type of probability distribution concerned and according to some other criteria as well.     

Bernoulli Processes with Non-Positive Correlations

We deal with sequences of dependent Bernoulli variables with non positive correlations. Some special models for 1-dependent and 2-dependent 0–1 valued variables are analyzed, namely Bernoulli variables obtained by clipping a linear combination of iid variables. Formulas describing dependence of their correlation function on the clipping parameters are derived. The lower bound for the sum of autocorrelations of Bernoulli variables obtained by clipping a Gaussian process is provided.     

Ridge Estimation to the Restricted Linear Model

This article is concerned with the problem of multicollinearity in a linear model with linear restrictions. After introducing a spheral restricted condition, a new restricted ridge estimation method is proposed by minimizing the sum of squared residuals. The property of the new estimator in its superiority over the ordinary restricted least squares estimation is then theoretically analyzed. Furthermore, a sufficient and necessary condition for selecting the ridge parameter k is obtained. To simplify the selection of the ridge parameter, a sufficient condition is also given. Finally, a numerical example demonstrates the merit of the new method in the aspect of solving the multicollinearity over the ordinary restricted least squares estimation.     

我国商业银行无形资产统计问题研究

摘　　要:商业银行无形资产是形成商业银行核心竞争力的基础和产生超额收益的源泉,加强商业银行无形资产统计工作,有利于充分揭示商业银行无形资产基本内容和对核心竞争力的影响。笔者认为,目前我国商业银行无形资产统计指标体系设置不完整,统计制度不健全,统计内容不全面,统计分析不深入,影响经济决策。笔者认为,完善商业银行无形资产统计制度时,应从组织结构类、客户关系类、知识创新类和人力资本类等四个方面对无形资产进行统计,逐步细化统计指标,明确具体的统计内容,建立、健全无形资产价值信息系统,深化无形资产统计分析工作,以此为基础,提出提高商业银行核心竞争力的基本策略。     

我国建筑业碳排放预测研究

由于建筑业的快速发展和能耗较高,使得建筑业成为了当前我国节能减排的重点领域之一。在基于STIRPAT模型估计的基础上,采用情景分析法,主要研究建筑业单位增加值能耗年均增长率与建筑业碳排放量、减排效果和峰值出现时间的关系。最后指出,提高建筑业相关的技术水平,减少不必要的能源消耗,以降低建筑业单位增加值能耗,是减少建筑业碳排放的有效途径。     

视觉文化语境下的广告

引入一个时下越来越占据主导地位的文化形态——视觉文化,简单介绍它的主要特征和具体表现。在市场经济蓬勃发展的背景下,视觉文化与我们目前所处的消费社会密切相关。广告从根本上讲作为一种经济现象,在视觉文化语境下,经历如何,表现如何,前景如何是文章关注的重点。同时,文中涉及了几种有影响的理论范式,以便加深我们对视觉文化的理解和把握。     

省域经济中产业趋同的博弈分析

产业趋同是我国区域经济发展中普遍存在的问题。以两市在高新技术产业和传统产业之间选择的博弈模型为基础,通过不同政策支持的对比分析,可得出如下结论：产业趋同源于各地方政府间经济和政治的综合博弈,因此,只有采取政治和经济两种手段,并通过正式制度安排进行经济上和政治上的激励,才能促使地方政府发展与其资源禀赋相匹配的产业。     

区域创新与知识集群协同发展的世界经验与中国对策

知识已然成为现代社会中最重要的生产要素之一,知识集群的构成与发展,有效地促进了区域系统的整体创新.卡拉雅尼斯等人在吉本斯研究的基础上提出了"知识生产模式三"理论,指出其背后的知识生产动力机制是源于"政府-大学-产业-社会公众"的"四螺旋"结构.文章以"四螺旋"理论为基础,选取日本的筑波科学城与筑波大学、韩国的大德创新特区与台湾地区新竹科学园区为典型案例,通过分析这四个同为政府主导模式下的创新主体的实践经验与独特方案,总结提取出其中的关键创新要素,为我国雄安新区的建设和发展提供具有可行性的建议.