财务管理专业人才培养模式探讨

在新的经济形势下,企业面临着日益复杂的财务问题。财务管理专业应该培养什么样的人才,他们应该具备那些素质和技能,才能适应经济发展的要求?本文从专业特点、培养目标、人才培养模式等方面入手,探讨了新时期理工类高校财务管理专业培养的特色和要求。     

近代资本主义生产生活方式对中国传统慈善事业的影响——以北京为例

以交通、通讯、新闻舆论等为典型代表的近代西方资本主义生产与生活方式传入中国后，它们或便利救济物资的调配，或加速救助对象的区域流动，或监督与制约救济事务的运转，或宣传与流播新型慈善思想等，从整体上对中国传统慈善活动的近代转型发挥强大的刺激与推动作用。     

Bayesian analysis of discrete time warranty data

Summary.  The analysis of warranty claim data, and their use for prediction, has been a topic of active research in recent years. Field data comprising numbers of units returned under guarantee are examined, covering both situations in which the ages of the failed units are known and in which they are not. The latter case poses particular computational problems for likelihood-based methods because of the large number of feasible failure patterns that must be included as contributions to the likelihood function. For prediction of future warranty exposure, which is of central concern to the manufacturer, the Bayesian approach is adopted. For this, Markov chain Monte Carlo methodology is developed.     

Efficient designs based on orthogonal arrays of type I and type II for experiments using units ordered over time or space

For a wide variety of applications, experiments are based on units ordered over time or space. Models for these experiments generally may include one or more of: correlations, systematic trends, carryover effects and interference effects. Since the standard optimal block designs may not be efficient in these situations, orthogonal arrays of type I and type II, which were introduced in 1961 by C.R. Rao [Combinatorial arrangements analogous to orthogonal arrays, Sankhya A 23 (1961) 283–286], have been recently used to construct optimal and efficient designs for many of these experiments. Results in this area are unified and the salient features are outlined.     

论《抱朴子外篇》为儒家文献

《抱朴子》是东晋学者葛洪的代表作.它分为《抱朴子·外篇》与《抱朴子·内篇》两部分.《抱朴子·内篇》属于道家,历来毫无争议.《抱朴子·外篇》的归属却不明确.葛洪自认为属于儒家,后人却将其归入杂家或道家.根据书的内容及葛洪的思想倾向来看,《抱朴子·外篇》应该属于儒家.     

执行新会计准则绿化工程成本控制体系的建立

针对施工企业工程计划、预算部门与财务核算部门工程成本数据的脱节的问题,结合新会计准则,探讨工程与财务部门的结合、科目设置、费用的归集以及电算化核算等问题,以便更好地控制绿化园林施工企业成本。     

On the Evolution of Competitive Balance: The Impact of an Increasing Global Search

The Coase theorem maintains that where free-market precepts exist, the allocation of property rights does not impact the distribution of resources. An application to Major League Baseball suggests that institutions such as free agency and the reverse-order amateur draft would not impact player distributions and therefore would not impact competitive balance. The present study finds that the distribution of wins is generally consistent with the precepts of the Coase theorem and therefore suggests a course for those who wish to alter the level of competitive balance: Major League Baseball should increase its focus on expanding the size of its labor pool. (JEL O15 , L83 , C22 )     

Libertarian collective decision-making: A new framework

A model of collective decision-making is presented which enables us to analyze the allocation of individual rights and liberties. The model broadens the traditional social choice framework. In social choice theory it is usually assumed that individuals have preferences over a set of feasible alternatives and that society reaches a decision on the basis of those preferences only. In the model presented in this paper, decision procedures do not only take information about individual preferences as input, but also information about individual freedom. The specific decision procedures we present and analyze can be characterized as libertarian.This paper was written while I was a visitor at the University of California, Riverside. The visit was made possible by financial support of the Netherlands Organization of Scientific Research (NWO). I am extremely grateful to Prasanta Pattanaik for many stimulating discussions on the subject. For helpful comments I also thank Ad van Deemen, Grahame Lock, Huib Pellikaan and Marcel Wissenburg. Finally, I express my thanks to Wulf Gaertner and two anonymous referees.