Ratio-Scale Measurement with Intransitivity or Incompleteness: The Homogeneous Case

In the homogeneous case of one-dimensional objects, we show that any relation that is positive and homothetic can be represented by a ratio-scale and a unique and constant biasing factor. This factor may favor or disfavor the preference for an object over another. In the first case, preferences are complete but not transitive and an object may be preferred even when its value is lower. In the second case, preferences are asymmetric and transitive but not negatively transitive and it may not be sufficient for an object to have a greater value to be preferred. In this manner, the biasing factor reflects the extent to which preferences may depart from a maximization process.     

实施差别财务报告的几个问题

差别财务报告概念的提出 ,对于更好地满足不同信息使用者的需要 ,提高会计信息的相关性具有重要的意义。但是 ,实施差别财务报告 ,在理论上和实务上都还存在着一些需要研究和解决的问题 ,如 :差别财务报告的确认、计量标准是否允许存在差异 ,其差别由谁来确定 ,是否应遵循“效益大于成本原则” ,等等。     

Organizational-level interventions to reduce occupational stressors

Occupational stress research continues to grow, and is increasingly being used to inform national policy on worker health and well-being. Most models of occupational stress emphasize notions of person-environment fit. Two approaches for intervention to minimize adverse consequences of occupational stress follow from such models. One emphasizes the strengthening and enhancement of indwiduals and their resources, the other emphasizes the reduction ofcommon workplace-based sources ofoccupational stress. This paper reviews 10 organizational-level interventions to reduce stress at work which have been examined in various field studies. These interventions were generally found to have positive effects, and, given the limited success of individual-level interventions in addressing occupational sources of stress, should be encouraged.     

IBM-PC/XT微型计算机在UPS电源切换过渡特性测量中的应用

本文介绍采用IBM-PC/XT微型计算机构成的一个自动测量系统。这个系统用于采集UPS电源在切换瞬间发生的过渡过程的电压值,并以曲线圈的形式在CRT上显示出来,亦可通过打印机作硬挎贝输出。     

恒液位水箱侧槽水面线的数值计算和实验研究

本文从流体力学基本原理出发,建立了水流量标准装置恒液位水箱侧槽流动的基本微分方程式,并运用数值方法求得其近似解。根据有限差分法计算的侧槽水面线与实验结果基本吻合。在此基础上,本文分别对于水平和倾斜槽底这两种情况提出了进行工程设计的方法和实用计算公式。至此,作为文献[1]、[2]的延续和补充,本文完全解决了水流量标准装置恒液位水箱水面结构的设计方法问题。     

The ‘Extended’ Atkinson family: The class of multiplicatively decomposable inequality measures,and some new graphical procedures for analysts

This paper introduces and characterises a class of inequality measures which extends the Atkinson family. This class contains canonical forms of all aggregative inequality measures, each bounded above by one, provides a new dominance criterion for ordering distributions in terms of inequality and offers some new graphical procedures for analysts. The crucial axiom for the characterisation is an alternative to the standard additive decomposition property that we call ‘multiplicative decomposability,’ where the within-group component is a generalised weighted mean with weights summing exactly to one. An erratum to this article can be found at     

浅谈公允价值运用

我国财政部发布的新会计准则重新引入了公允价值计量模式,公允价值运用在我国经历了曲折发展,至此公允价值计量属性与历史成本计量属性共存,两者共同担负起对会计信息计量的重任。文章对公允价值的定义、优缺点、在我国的发展进程及现阶段的运用条件、运用范围、如何确认等进行了阐述。     

多元视野中幸福理论及其对主观生活质量研究的现实意义

生活质量意义上的幸福研究代表了当代幸福研究的重要取向,生活质量包括主观生活质量和客观生活质量两个部分,与主观生活质量密切相关的是主观幸福感。研究一个国家人民的生活质量,会在不同程度上涉及到主观幸福感测量问题。主观生活质量测量力图对主观幸福感调查建立起科学而严格的标准,使得幸福测量具有稳定性、可信性和有效性。     

激光束空间能量分布的CCD测量方法

介绍了一种激光束空间能量分布的快速测量新方法，该方法采用电荷耦合器件（ＣＣＤ）作为探测器，并采用微型计算机进行数据采集和处理，具有自动、实时、准确、直观等优点。文中还给出了Ｈｅ－Ｎｅ激光束（０．６３２８μｍ）的实验结果。