法国会计模式的分析及对中国的借鉴

该文分析了法国会计模式的特点和影响因素 ,认为法国会计模式与中国会计模式存在相似之处 ,并借鉴法国 1 996年以来会计改革的经验 ,对完善我国会计模式提出了建议     

The Access/Impact Problem and the Green and Gold Roads to Open Access

The research access/impact problem arises because journal articles are not accessible to all of their would-be users; hence, they are losing potential research impact. The solution is to make all articles Open Access (OA; i.e., accessible online, free for all). OA articles have significantly higher citation impact than non-OA articles. There are two roads to OA: the “golden” road (publish your article in an OA journal) and the “green” road (publish your article in a non-OA journal but also self-archive it in an OA archive). Only 5% of journals are gold, but over 90% are already green (i.e., they have given their authors the green light to self-archive); yet only about 10–20% of articles have been self-archived. To reach 100% OA, self-archiving needs to be mandated by researchers' employers and funders, as the United Kingdom and the United States have recently recommended, and universities need to implement that mandate.     

Bayesian inference for a discretely observed stochastic kinetic model

The ability to infer parameters of gene regulatory networks is emerging as a key problem in systems biology. The biochemical data are intrinsically stochastic and tend to be observed by means of discrete-time sampling systems, which are often limited in their completeness. In this paper we explore how to make Bayesian inference for the kinetic rate constants of regulatory networks, using the stochastic kinetic Lotka-Volterra system as a model. This simple model describes behaviour typical of many biochemical networks which exhibit auto-regulatory behaviour. Various MCMC algorithms are described and their performance evaluated in several data-poor scenarios. An algorithm based on an approximating process is shown to be particularly efficient.     

A simulation study of a discrete-time multiserver retrial queue with finite population

In this paper, we deal with a discrete-time multiserver retrial queue with finite population. Firstly, we study the Markov chain at the epochs immediately after slot boundaries making emphasis on the computation of its steady-state distribution. Then, the main performance measures are investigated. Besides, we simulate the waiting time of a customer in the retrial group under three different queueing policies. Some numerical examples are given to illustrate the analysis.     

Communication of risk: health hazards from mobile phones

Summary. Possible health hazards from mobile phones arise from the use of the phones themselves and via the base stations that relay signals. Except for an increase in traffic accidents induced by the use of mobile phones in cars the evidence for a health hazard is at most indirect, but it cannot be entirely dismissed; the phones have not been widely used for sufficiently long for direct epidemiological studies to have high sensitivity for detecting any induced incidence of cancer, for example. The background and evidence are briefly reviewed and the steps taken in the UK to make information widely available described.     

Parent and Nonparent Perception of the Multimodal Infant Cry

This study examined whether perceivers can detect infant distress in the visual and acoustic signals within the cry. Parent and nonparent perceivers rated distress in 3‐, 6‐, 8‐, and 12‐month‐old infants' cries that were manipulated to separate facial, vocal, and bodily action. Mean perceiver ratings differed for high‐ and low‐distress cries at each infant age on the basis of facial and vocal action, but not bodily movement. Perceivers rated the cry sound as more distressed and the cry face as less distressed with increasing infant age. Parents rated the cries as less distressed overall than did nonparents. The results suggest that information about distress is available for perceivers in the crying infant's face and voice.     

Neighborhood Structure,Social Organization,and Number of Short‐Term Sexual Partnerships

We examine the relationship between neighborhood structural characteristics, social organization, and the sexual partnering practices of adults. Analyses of 1990 census and 1995–1997 survey‐based data on Chicago neighborhoods and adult sexual activity reveal for men a number of neighborhood influences on sexual partnering practices. First, residential stability is negatively associated with having a short‐term sexual partner in the last year. Second, neighborhood social ties are positively associated with short‐term sexual partnering in neighborhoods with low levels of collective efficacy—the combination of cohesion and shared expectations for beneficial action among neighbors—but this effect is substantially reduced as collective efficacy increases. Moreover, neighborhood collective efficacy and social ties mediate the effect of residential stability on sexual partnering practices. Neighborhood characteristics were not associated with short‐term sexual partnering for women.     

A “brer rabbit” case for reverse mandated benefits

Reverse mandated benefits is a government-mandated policy that requires employees to provide their employers with benefits that workers would not provide otherwise. Of course, only those benefits would be mandated that are worth more to employers than they cost, as determined by political authorities. My case for such a policy argues that it is at least as sensible as policies mandating that employers provide benefits to their employees that would not be provided otherwise.     

Adult Drug Treatment Courts: A Review

Drug treatment courts (DTCs), an alternative to traditional criminal courts, provide an innovative way to legally process some drug offenders. The origin and recent growth of the drug court system in the USA can be explained as an unintended consequence of a failing 'war on drugs'. In this article, we discuss the spread of adult DTCs throughout the USA, the main components of drug courts, controversies surrounding DTCs, and some criticisms of drug courts. We summarize the recent evaluations of adult DTCs, and highlight various DTC factors that have been found to reduce individual drug use and criminal activity. We also offer suggestions for future research on DTCs and conclude with policy recommendations.