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     

Data skeletons: simultaneous estimation of multiple quantiles for massive streaming datasets with applications to density estimation

We consider the problem of density estimation when the data is in the form of a continuous stream with no fixed length. In this setting, implementations of the usual methods of density estimation such as kernel density estimation are problematic. We propose a method of density estimation for massive datasets that is based upon taking the derivative of a smooth curve that has been fit through a set of quantile estimates. To achieve this, a low-storage, single-pass, sequential method is proposed for simultaneous estimation of multiple quantiles for massive datasets that form the basis of this method of density estimation. For comparison, we also consider a sequential kernel density estimator. The proposed methods are shown through simulation study to perform well and to have several distinct advantages over existing methods.     

A simple estimator for a shared frailty regression model

Summary. We propose a simple estimation procedure for a proportional hazards frailty regression model for clustered survival data in which the dependence is generated by a positive stable distribution. Inferences for the frailty parameter can be obtained by using output from Cox regression analyses. The computational burden is substantially less than that of the other approaches to estimation. The large sample behaviour of the estimator is studied and simulations show that the approximations are appropriate for use with realistic sample sizes. The methods are motivated by studies of familial associations in the natural history of diseases. Their practical utility is illustrated with sib pair data from Beaver Dam, Wisconsin.     

The Effect of Learning Experiences and Context on Infant Imitation and Generalization

Over the first years of life, infants gradually develop the ability to retrieve their memories across cue and contextual changes. Whereas maturational factors drive some of these developments in memory ability, experiences occurring within the learning event may also impact infants' ability to retrieve memories in new situations. In 2 experiments we examined whether it was possible to facilitate 12‐month‐old infants' generalization of learning in the deferred imitation paradigm by varying experiences before or during the demonstration session, or during the retention interval. In Experiment 1, altering the length, timing, or variability of training had no impact on generalization; infants showed a low, but consistent level of memory retrieval. In Experiment 2, infants who experienced a unique context for encoding and retrieval exhibited generalization; infants who experienced the context prior to the demonstration session, or during the retention interval, did not. Specificity is a robust feature of infant memory and is not substantially altered by encoding experiences in an observational learning paradigm. Previous history with a learning environment can, however, impact the flexibility of memory retrieval.     

Spaces of Participation in Pre‐School: Arenas for Establishing Power Orders?

This article reports an ethnographic study of pre‐school children's social knowledge domains. Results show how the children's shared knowledge concerning social status and social differentiation in the group was strengthened and confirmed during a traditional teacher‐led ring game, where they were supposed to choose a friend. We suggest that from the perspective of the children, the game situation may be understood as, at the same time, a space of participation and an arena for establishing the power order. From the perspective of the teacher, pedagogical intentions may be challenged as they encounter and are mediated and interpreted by children's peer‐cultures.     

Trait Expressiveness and Marital Satisfaction: The Role of Idealization Processes

This study examined the processes that underlie the association between trait expressiveness and marital satisfaction. A total of 168 newlywed couples participated in a four‐wave, 13‐year longitudinal study of marriage. Cross‐sectional and longitudinal path analyses suggested that expressiveness promotes satisfaction by leading spouses to engage in affectionate behavior and by leading them to idealize their partner. Expressive people formed idealized images of their partner because they brought out the best in their partner's behavior and because they interpreted their partner's behavior in a favorable light. The study extends previous research by showing that the benefits of trait expressiveness extend into the second decade of marriage and by providing a plausible explanation of the connections between trait expressiveness and marital satisfaction.