Some improved ratio type estimators of population mean and ratio in finite population sample surveys

In this paper we present a class of ratio type estimators of the population mean and ratio in a finite population sample surveys with without replacement simple random sampling design, where information on an auxiliary variate x positively correlated with the main variate y is available. Large sample approximations to mean square errors (MSE) of these estimatorsare evaluated and their MSE's are compared with the MSE of the usual ratio estimator [ybar]_R of [ybar] the population mean of y. It is shown that under certain conditions these estimators are more efficient than [ybar]_R. When a prior knowledge of the value of thecoefficient of variation, c_y, of y is at hand, ratio type estimator, say [ybar]₁ of [ybar] is proposed. It is shown, under certain conditions, that [ybar]₁ is more efficient than [ybar]_R. When values of c_y, c_x and the population correlation coefficient ρ is at hand, then we have proposed another estimator, say [ybar]₂ of [ybar], which is always better than [ybar]_R as far as the efficiency is concerned. In fact, is [ybar] ₂ is shown to be even better than [ybar]₁. Finally estimators better than the usual ratio estimator [ybar]/[xbar] of [Ybar] are given.     

Anova and minque type of estimators for the one-way random effects model

The one-way random effects model with unequal variances and unequal sample sizes is considered. Estimation of the variances, variance of a single observation (total variance), and the standard error of the unweighted mean are considered. Precision of the Analysis of Variance and Unweighted Sums of Squares type of estimators and the Minimum Norm Quadratic Unbiased Estimators with a priori weights are examined.     

金融科技、财务风险与公司治理

以沪深A股上市企业2011—2020年数据为研究样本，运用固定效应模型，研究金融科技与公司治理水平的关系以及财务风险在其中的中介作用。结果表明：金融科技能够显著提高公司治理水平，企业财务风险在两者之间发挥部分中介作用；金融科技对会计信息披露质量优秀企业的治理水平影响最大，对会计信息披露质量不合格企业的治理水平没有显著影响；相对于内部控制存在缺陷的企业，金融科技对内部控制不存在缺陷的企业促进作用更大。为此，政府应对金融科技企业给予足够的政策支持，完善金融监管体系；企业应加大运用金融科技的力度，提高会计信息披露质量，减少企业内部控制缺陷，降低企业财务风险，以提高公司治理水平，促进企业高质量发展。     

Smoothing for discrete-valued time series

We deal with smoothed estimators for conditional probability functions of discrete-valued time series { Y_t } under two different settings. When the conditional distribution of Y_t given its lagged values falls in a parametric family and depends on exogenous random variables, a smoothed maximum (partial) likelihood estimator for the unknown parameter is proposed. While there is no prior information on the distribution, various nonparametric estimation methods have been compared and the adjusted Nadaraya–Watson estimator stands out as it shares the advantages of both Nadaraya–Watson and local linear regression estimators. The asymptotic normality of the estimators proposed has been established in the manner of sparse asymptotics, which shows that the smoothed methods proposed outperform their conventional, unsmoothed, parametric counterparts under very mild conditions. Simulation results lend further support to this assertion. Finally, the new method is illustrated via a real data set concerning the relationship between the number of daily hospital admissions and the levels of pollutants in Hong Kong in 1994–1995. An ad hoc model selection procedure based on a local Akaike information criterion is proposed to select the significant pollutant indices.     

一种政务网信息交换与共享新模型

针对电子政务建设过程中出现的政务信息交换模型进行分析，在此基础上，提出新的政务信息交换C D模型有机地整合了集中式、分布式和目录服务模型所具备的优势，并结合政务网络的特点，利用复杂网络理论对C D模型的有效性进行了论证。该模型中的目录信息临接交换技术能够有力地提高各政务部门之间信息交换与共享的效率和可靠性。     

网络体育信息资源的特征及利用

网络体育信息资源的有效利用,能促进体育教育、科研和训练水平的提高与发展。本文阐述了网络体育信息资源的含义和特征,分析了体育信息资源利用的5个阶段以及5个层面,并对加强体育信息资源的整合、开发和利用,提出了合理化建议。     

信息经济时代的新学习——澳大利亚职业教育灵活学习体系进展与启示

澳大利亚职业教育灵活学习体系是信息社会环境下提供更多、更灵活学习机会的方法或途径,能满足人们随时、随地、采用任意方式进行学习的要求,具有较强的发展势头。从灵活学习体系的政策演进、体系建构与进展趋势等方面阐释灵活学习体系的建设情况,了解灵活学习体系的基本框架与进展。     

浅谈会计人员职业风险

随着经济的快速发展,会计工作越来越重要,会计信息越来越被广大投资者、债权人、企业管理者等会计信息使用者所重视,成为了他们进行宏观决策的重要依据。但同时,会计造假、会计信息失真的现象也越来越严重,几乎成为一种较为普遍的现象。这一问题损坏了会计人员的社会公众形象,更严重干扰了正常的社会经济秩序,损害了国家和社会公众利益。因此,加强会计职业道德建设,不断提高会计信息质量,才能提升会计人员职业价值。     

网络的类市场环境与道德的自发生成

历史及事实皆显示道德在很大程度上沿自生自发的发展路径生成.网络实践较为明显地带来了个人的自主与自由,尤有价值的是文化上的自主性.网络环境是类市场环境,这种类市场环境的特征会逐步促使无数上网个体的自主性的觉醒,进一步确立起个体作为责任主体和道德主体的地位,最终有助于个体道德的生长.网络的类市场环境不仅有助于道德的自发生长,且意外地使自由、自主与道德三者形成了互相促进、相得益彰的关系.已经和正在展现的事实都表明网络的类市场环境让个体的自由、自主与道德获得了前所未有的发展空间,道德因素在网络世界愈发显示出其重要性和力量,并辐射与作用于现实社会.这使我们依然可以对信息时代的道德充满信心.     

浅谈企业会计监督

会计监督作为一种经济监督形式或活动，是经济监督系统中的一个组成部分，其本身又构成一个完整体系。会计监督要充分发挥其职能作用，需建立良好的运行机制。本文首先分析了会计监督的内容及重要性，提出当前企业会计监督存在的问题及原因，然后提出加强会计监督的措施与对策。