隐私与隐私权探析

隐私是一种客观事实,具有客观性、相对性、非关联性、非褒贬性四个特征。认定隐私的标准是是否与他人利益和公共利益相关,这是一个客观的标准并不包括权利主体“不愿公开”的主观因素。隐私权是一种支配权,它包括隐私隐瞒权、隐私利用权、隐私维护权和隐私支配权四项权能。坚持隐私认定的客观标准,隐私权与知情权之间并不存在实质性的冲突。     

Bayesian analysis of outlier problems using divergence measures

A Bayesian approach is presented for detecting influential observations using general divergence measures on the posterior distributions. A sampling-based approach using a Gibbs or Metropolis-within-Gibbs method is used to compute the posterior divergence measures. Four specific measures are proposed, which convey the effects of a single observation or covariate on the posterior. The technique is applied to a generalized linear model with binary response data, an overdispersed model and a nonlinear model. An asymptotic approximation using Laplace method to obtain the posterior divergence is also briefly discussed.     

Modelling map positional error to infer true feature location

The authors consider the issue of map positional error, or the difference between location as represented in a spatial database (i.e., a map) and the corresponding unobservable true location. They propose a fully model‐based approach that incorporates aspects of the map registration process commonly performed by users of geographic informations systems, including rubber‐sheeting. They explain how estimates of positional error can be obtained, hence estimates of true location. They show that with multiple maps of varying accuracy along with ground truthing data, suitable model averaging offers a strategy for using all of the maps to learn about true location.     

职业道德对会计信息质量的影响

会计人员对会计信息的质量负着不可推卸的道德责任,一定意义上讲,会计人员职业道德是会计信息的质量保障,文章从会计职业道德的特征及我国会计职业道德现状对会计信息质量的影响分析出了加强会计职业道德建设,提高会计信息质量的措施。     

谈应用写作的规范性

应用写作,探讨的是各种应用文的写法,必须以规范化的语言、整洁美观的文面去表现内容,方能收到最佳的表达效果。     

Pseudo–Modelling of Outliers for Estimation of Regression And Time Series Models

This paper documents situations where the variance inflation model for outliers has undesirable properties. The model is commonly used to accommodate outliers in a Bayesian analysis of regression and time series models. The alternative approach provided here does not suffer from these undesirable properties but gives inferences similar to those of the variance inflation model when this is appropriate. It can be used with regression, time series, and regression with correlated errors in a unified way, and adheres to the scientific principle that inference should be based on the data after obvious outliers have been discarded. Only one parameter is required for outliers; it is interpretable as the a priori willingness to remove observations from the analysis.     

环境会计信息披露的有关问题

企业作为环境污染的主要肇事者, 理应承担起治理环境污染的责任, 由此就会产生相应的环境支出和环境收益, 并因而影响企业的财务状况和经营成果。将环境活动纳入企业会计核算体系, 反映企业对自然资源的消耗和对环境的污染及其治理情况, 披露环境会计信息, 成为传统会计面临的新课题, 本文主要对环境会计信息披露的内容和方式进行探讨     

实报还是谎报——双边信息激励与供应链效率

探讨了双边不对称信息下供应链信息真实分享和谎报对效率的影响。首先,给出完全信息下的最优商品交易量和供应链利润作为比较基准。其次,构建双方信息真实分享的激励模型。研究发现激励双方信息真实共享所需的信息租金降低交易量和供应链利润。再次,构建允许信息谎报的交易量谈判模型。研究发现,供销双方都偏好高报自己的信息类型。个体谎报信息的幅度随着谈判力增加而减小。拥有绝对谈判力的一方不会谎报信息。供应链效率与谎报信息的幅度、成本上界以及销售价格相关。最后,通过数值算例对实报信息和谎报信息下交易量、供应链个体利润及效率进行对比分析。研究结果为管理实践提供一定的洞见:供应链企业是否激励双边信息分享可根据双方成本大小进行选择。     

CAI——信息时代的教育手段

计算机辅助教学是信息时代的教育手段之一。本文介绍了CAI系统及其应用,并探讨了目前CAI在学校应用中存在的问题、发展策略,说明CAI在学校教育中的重要性和作用。     

FoxPro2.5开发计划生育管理信息系统

本文分析了微机ＤＢＭＳ———ＦｏｘＰｒｏ２．５的特点及其在开发应用系统的优势和不足,介绍了独立实现的计划生育管理信息系统,还就应用系统的实现方式,对比了事件驱动方式与传统的菜单驱动方式