高校会计制度改革初探

根据《中华人民共和国会计法》等法规条例,参照国际会计准则,高等学校的会计改革应当按基金会计原则,采用＂资产＝负债＋基金结余＂的会计平衡公式,实行预算会计模式的转换．     

Efficient Estimation of a Distribution Function under Quadrant Dependence

LetX₁,X₂, ..., be real-valued random variables forming a strictly stationary sequence, and satisfying the basic requirement of being either pairwise positively quadrant dependent or pairwise negatively quadrant dependent. LetF^ be the marginal distribution function of theX_ips, which is estimated by the empirical distribution functionF_n and also by a smooth kernel-type estimateF_n, by means of the segmentX₁, ...,X_n. These estimates are compared on the basis of their mean squared errors (MSE). The main results of this paper are the following. Under certain regularity conditions, the optimal bandwidth (in the MSE sense) is determined, and is found to be the same as that in the independent identically distributed case. It is also shown thatn MSE(F_n(t)) andnMSE (F^_n(t)) tend to the same constant, asn→∞ so that one can not discriminate be tween the two estimates on the basis of the MSE. Next, ifi(n) = min {k∈{1, 2, ...}; MSE (F_k(t)) ≤ MSE (F_n(t))}, then it is proved thati(n)/n tends to 1, asn→∞. Thus, once again, one can not choose one estimate over the other in terms of their asymptotic relative efficiency. If, however, the squared bias ofF^_n(t) tends to 0 sufficiently fast, or equivalently, the bandwidthh_n satisfies the requirement thatnh³_n→ 0, asn→∞, it is shown that, for a suitable choice of the kernel, (i(n) ?n)/(nh_n) tends to a positive number, asn→∞ It follows that the deficiency ofF_n(t) with respect toF^_n(t),i(n) ?n, is substantial, and, actually, tends to ∞, asn→∞. In terms of deficiency, the smooth estimateF^_n(t) is preferable to the empirical distribution functionF_n(t)     

提升高校学术期刊国际影响力的路径简析

高校学术期刊是衡量一个国家科技创新水平和综合国力的重要标志。在信息技术革新不断加深的今天,提升高校学术期刊国际影响力既是适应时代发展的需要,也是促进国家文化软实力发展的需要。目前,我国高校学术期刊存在着英文期刊数量偏少、中文期刊质量参差不齐、对论文质量把控不严等问题,国际影响力难以有效提升。为了不断提升期刊的国际影响力,我国高校学术期刊需要做到：积极参与国家重点项目,获得国家政策的有效支持;通过外引内联提升国际知名度,努力吸引优秀的国际论文;严把论文质量关,提供高质量高水平的学术论文;与新媒体合作,共享最新科研成果。只有这样,我国高校学术期刊才能不断提高自身学术质量,积极参与国际学术交流,实现期刊国际影响力的有效跃升。     

高职班主任队伍建设现状与对策

在广泛调研的基础上,对高职班主任队伍建设现状进行了分析,认为目前高职班主任队伍结构整体趋向合理、制度基本健全,但班主任工作职责不够明确,理论素养尚显不足,激励机制亟待完善。针对这些制约班主任工作开展的瓶颈因素,必须采取相应对策。     

Moment‐Independent Sensitivity Analysis Using Copula

In risk assessment, the moment‐independent sensitivity analysis (SA) technique for reducing the model uncertainty has attracted a great deal of attention from analysts and practitioners. It aims at measuring the relative importance of an individual input, or a set of inputs, in determining the uncertainty of model output by looking at the entire distribution range of model output. In this article, along the lines of Plischke et al., we point out that the original moment‐independent SA index (also called delta index) can also be interpreted as the dependence measure between model output and input variables, and introduce another moment‐independent SA index (called extended delta index) based on copula. Then, nonparametric methods for estimating the delta and extended delta indices are proposed. Both methods need only a set of samples to compute all the indices; thus, they conquer the problem of the “curse of dimensionality.” At last, an analytical test example, a risk assessment model, and the levelE model are employed for comparing the delta and the extended delta indices and testing the two calculation methods. Results show that the delta and the extended delta indices produce the same importance ranking in these three test examples. It is also shown that these two proposed calculation methods dramatically reduce the computational burden.     

A new generalization of alpha-skew-normal distribution

In this paper, a new generalization of alpha-skew-normal distribution is considered. Some properties of this distribution, which is denoted by GASN(α, λ), including moments, maximum likelihood estimation of parameters, and some other properties are studied. Finally, using a real data set, we show that our new distribution is the best-fitted distribution for the used data among normal, skew normal, alpha-skew-normal, and skew-bimodal-normal distributions.     

新型城市化背景下的高职教育与广州经济社会联动发展探析

在全球化浪潮席卷和本土化经营并存态势下,面对广州新型城市化发展、智慧城市建设、产业转型升级、产业融合以及新行业、新岗位(群)不断涌现,作为服务广州经济社会发展的高职教育应积极"响应"和强化人才培养、科学研究与社会服务功能,办出特色,促进学院专业建设、教学质量、科研水平、办学效益再上新台阶。本文以广州城市职业学院为例,结合自身的办学特色和优势,围绕高职教育服务广州经济社会发展的运行规律和客观要求,遵循校企社政四方共建平台原则、高职教育与社会服务互促互进原则,进行新型城市化背景下的高职教育与广州经济社会联动发展研究,并提出相关建议。     

The empirical Bayes estimators of the parameter of the Poisson distribution with a conjugate gamma prior under Stein's loss function

For the hierarchical Poisson and gamma model, we calculate the Bayes posterior estimator of the parameter of the Poisson distribution under Stein's loss function which penalizes gross overestimation and gross underestimation equally and the corresponding Posterior Expected Stein's Loss (PESL). We also obtain the Bayes posterior estimator of the parameter under the squared error loss and the corresponding PESL. Moreover, we obtain the empirical Bayes estimators of the parameter of the Poisson distribution with a conjugate gamma prior by two methods. In numerical simulations, we have illustrated: The two inequalities of the Bayes posterior estimators and the PESLs; the moment estimators and the Maximum Likelihood Estimators (MLEs) are consistent estimators of the hyperparameters; the goodness-of-fit of the model to the simulated data. The numerical results indicate that the MLEs are better than the moment estimators when estimating the hyperparameters. Finally, we exploit the attendance data on 314 high school juniors from two urban high schools to illustrate our theoretical studies.     

Semi-polynomial copulas

In this paper, we characterise a family of bivariate copulas whose sections between the main diagonal and the border of the unit square are polynomial, generalising several families of copulas, including those with quadratic and cubic sections. We also study a measure of association and the tail dependence for this class, illustrating our results with several examples.     

科学院大学的教学优势与发展趋势——以中国科学院大学为例

科学院办大学是基于探索研究型大学与科学院双边合作模式，尝试从科学院系统中走出一条研究型大学的独特发展之路，旨在推进科教融合。作对我国高等教育体制改革的一项探索，中国科学院大学在科研、师资、教学和就业等方面具有明显优势。但在发展过程中，科学院大学与现存高等教育体制的关系还需要理顺，招生规模还需要严格控制，以确保人才培养质量。探究科学院大学的教学优势，旨在发挥其资源优势，深化科教一体化人才培养模式，促进科研与教学的充分融合，实现科学院与大学共同发展的目标，使大学最终与科研机构不再分离——科学院成为大学的科学院，大学成为科学院的大学。