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.     

Optimal scaling of Metropolis algorithms: Heading toward general target distributions

The authors provide an overview of optimal scaling results for the Metropolis algorithm with Gaussian proposal distribution. They address in more depth the case of high‐dimensional target distributions formed of independent, but not identically distributed components. They attempt to give an intuitive explanation as to why the well‐known optimal acceptance rate of 0.234 is not always suitable. They show how to find the asymptotically optimal acceptance rate when needed, and they explain why it is sometimes necessary to turn to inhomogeneous proposal distributions. Their results are illustrated with a simple example.     

Nonparametric estimation of the conditional distribution function in a semiparametric censorship model

In this paper we propose a new nonparametric estimator of the conditional distribution function under a semiparametric censorship model. We establish an asymptotic representation of the estimator as a sum of iid random variables, balanced by some kernel weights. This representation is used for obtaining large sample results such as the rate of uniform convergence of the estimator, or its limit distributional law. We prove that the new estimator outperforms the conditional Kaplan–Meier estimator for censored data, in the sense that it exhibits lower asymptotic variance. Illustration through real data analysis is provided.     

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.     

Applicability of a Neuroprobabilistic Integral Risk Index for the Environmental Management of Polluted Areas: A Case Study

Recently, we developed a GIS-Integrated Integral Risk Index (IRI) to assess human health risks in areas with presence of environmental pollutants. Contaminants were previously ranked by applying a self-organizing map (SOM) to their characteristics of persistence, bioaccumulation, and toxicity in order to obtain the Hazard Index (HI). In the present study, the original IRI was substantially improved by allowing the entrance of probabilistic data. A neuroprobabilistic HI was developed by combining SOM and Monte Carlo analysis. In general terms, the deterministic and probabilistic HIs followed a similar pattern: polychlorinated biphenyls (PCBs) and light polycyclic aromatic hydrocarbons (PAHs) were the pollutants showing the highest and lowest values of HI, respectively. However, the bioaccumulation value of heavy metals notably increased after considering a probability density function to explain the bioaccumulation factor. To check its applicability, a case study was investigated. The probabilistic integral risk was calculated in the chemical/petrochemical industrial area of Tarragona (Catalonia, Spain), where an environmental program has been carried out since 2002. The risk change between 2002 and 2005 was evaluated on the basis of probabilistic data of the levels of various pollutants in soils. The results indicated that the risk of the chemicals under study did not follow a homogeneous tendency. However, the current levels of pollution do not mean a relevant source of health risks for the local population. Moreover, the neuroprobabilistic HI seems to be an adequate tool to be taken into account in risk assessment processes.     

Accuracy of the College Majors Finder for Three Majors

The Self-Directed Search was administered to 68 university seniors who were majoring in Chemistry/Chemical Engineering, Elementary Education, and Office Administration. Their resulting three-letter summary codes were compared with three-letter college major codes obtained from the College Majors Finder. A high degree of agreement between the two sets of codes was found for each of the three majors. Effective methods for matching people to jobs have held the interest and occupied much time for career counselors and vocational theorists since the inception of the trait-factor approach to career counseling. More recently, Holland (1985a) broadened and clarified matching procedures through the development of his typological theory of vocational choice. Just as personality types and occupational environments have been organized using Holland's framework to foster an understanding of occupational choice, Holland's theory can also be used to explain other types of choices, such as choice of a college major.     

THE SOLUTION-ORIENTED GENOGRAM: A COLLABORATIVE APPROACH

Developed primarily by Bowenian intergenerational therapists, genograms have evolved into largely atheoretical tools used by many therapists. Given that constructivist-based therapies have become the most popular genre of contemporary family therapies (Sprenkle & Piercy, 1992), the author examines how genograms can be used to augment a solution-oriented approach. Specific interventions, case examples, and potential problems associated with such an approach are discussed, along with potential implications for family-of-origin work.