由丝路汉简看古代的会计核算制度?

会计制度是管理国家经济工作的一种重要工具。汉代丝绸之路开辟后,这种经济管理也扩大到对西域都护府的经济管理。几份出土的西域都护府辖下的财务报表真实地再现了两千年前汉代会计制度的原貌,也更让今人理解了古代丝绸之路开辟对当时的经济影响及会计法的重要性。     

Variable selection in additive quantile regression using nonconcave penalty

This paper considers variable selection in additive quantile regression based on group smoothly clipped absolute deviation (gSCAD) penalty. Although shrinkage variable selection in additive models with least-squares loss has been well studied, quantile regression is sufficiently different from mean regression to deserve a separate treatment. It is shown that the gSCAD estimator can correctly identify the significant components and at the same time maintain the usual convergence rates in estimation. Simulation studies are used to illustrate our method.     

澳门土地制度改变及其影响与纱纸契合法性问题

澳门基本法第七条规定,澳门境内的土地和自然资源,除在澳门特区成立前已依法确认的私有土地外,属于国家所有。土地制度的改变、土地所有权的改变,除了涉及澳门土地所属问题,还涉及澳门特区的成立和基本法的实施对澳门原有法律制度和司法程序的影响。具代表性的案例是去年澳门特区终审法院就观音堂地段的所有权和使用权的民事诉讼案所作出的裁决:在特区成立前未获依法确认为私有的土地,特区成立后就成为国家所有,也不能通过司法裁判确认这些土地的所有权或利用权为私有,无论有关诉讼是在特区成立之前还是之后提起的。也就是说,澳门从此再也不会有新的私人业权土地了,连"和平占有"也不能了。土地制度改变所带来的影响,可从上述观音堂地段的官司反映出来,未来可能还涉及棘手的离岛土地"纱纸契"的法律地位问题。本文以终审法院的有关裁决为例,进而讨论土地制度的改变对于土地"纱纸契"问题的影响。     

魏晋六朝“自然”论文学观的确立——论《文心雕龙》的“文道自然”观

以"自然"论文学,汉朝<淮南子>已有记载,但只言片语,语焉不详,直到魏晋鸿篇<文心雕龙>才有了真正意义上的"自然"论文学观.刘勰以"自然之道"来阐释文学创作的根本原则,从哲学本体论高度论证"文"之产生与存在的必然性、"文"与"质"的本质统一关系,并以此为核心探讨了文学创作之发生、文学风格之生成、创作自由之实现等一系列重要问题,建立了相当系统化的"文道自然"观.     

行政判例视野中的行政法原则研究——以梁宝福案、赖恒安案为例评释

行政法原则在行政执法实践和司法审判实践中具有重要意义,而行政判例中则蕴含着丰富的行政法原则.以梁宝富案关于合法性审查和保护诉权及赖恒安案关于成熟原则的行政判例为例来看,通过行政判例来运用、发展、创制行政法原则,对于推进我国行政法治有着极其重要的意义.     

关于医疗纠纷法律制度改革的思考

目前我国医疗纠纷法律制度严重滞后,改革呼声日趋高涨。但学界对改什么和如何改的问题缺乏细致深入的研究。本文在对现行医疗纠纷法律制度进行全面评析后,对消除该法内部固有矛盾、改革医疗鉴定体制、完善医疗诉讼程序等方面提出了新的思路与方法。     

Decision Making in `Random in a Broad Sense' Environments

It is shown that the uncertainty connected with a `random in a broad sense' (not necessarily stochastic) event always has some `statistical regularity' (SR) in the form of a family of finite-additive probability distributions. The specific principle of guaranteed result in decision making is introduced. It is shown that observing this principle of guaranteed result leads to determine the one optimality criterion corresponding to a decision system with a given `statistical regularity'.     

Checking validity of monotone domain mean estimators

Estimates of population characteristics such as domain means are often expected to follow monotonicity assumptions. Recently, a method to adaptively pool neighbouring domains was proposed, which ensures that the resulting domain mean estimates follow monotone constraints. The method leads to asymptotically valid estimation and inference, and can lead to substantial improvements in efficiency, in comparison with unconstrained domain estimators. However, assuming incorrect shape constraints may lead to biased estimators. Here, we develop the Cone Information Criterion for Survey Data as a diagnostic method to measure monotonicity departures on population domain means. We show that the criterion leads to a consistent methodology that makes an asymptotically correct decision choosing between unconstrained and constrained domain mean estimators. The Canadian Journal of Statistics 47: 315–331; 2019 © 2019 Statistical Society of Canada     

Model selection for factor analysis: Some new criteria and performance comparisons

This paper derives Akaike information criterion (AIC), corrected AIC, the Bayesian information criterion (BIC) and Hannan and Quinn’s information criterion for approximate factor models assuming a large number of cross-sectional observations and studies the consistency properties of these information criteria. It also reports extensive simulation results comparing the performance of the extant and new procedures for the selection of the number of factors. The simulation results show the di?culty of determining which criterion performs best. In practice, it is advisable to consider several criteria at the same time, especially Hannan and Quinn’s information criterion, Bai and Ng’s IC_p2 and BIC₃, and Onatski’s and Ahn and Horenstein’s eigenvalue-based criteria. The model-selection criteria considered in this paper are also applied to Stock and Watson’s two macroeconomic data sets. The results differ considerably depending on the model-selection criterion in use, but evidence suggesting five factors for the first data and five to seven factors for the second data is obtainable.