基于委托代理理论的会计信息失真问题研究

会计信息失真问题越演越烈,并且已成为一个世界性难题。可靠性、真实性、相关性是会计信息质量的生命,但一系列会计舞弊行为的发生已篡改了会计信息的本来面目,会计信息"诚信工程"摇摇欲坠。造成会计信息失真的原因有很多,就此,我国也采取了相应的措施予以治理,但效果并不显著,往往是治标不治本。本文从产生会计信息失真问题的根源出发,重点剖析了在以委托代理理论为根基的现代股份制企业中会计信息失真的原因,并提出了提高委托代理制度下的会计信息质量的相应对策。     

Modelling of connected processes

The problem of comparing, contrasting and combining information from different sets of data is an enduring one in many practical applications of statistics. A specific problem of combining information from different sources arose in integrating information from three different sets of data generated by three different sampling campaigns at the input stage as well as at the output stage of a grey-water treatment process. For each stage, a common process trend function needs to be estimated to describe the input and output material process behaviours. Once the common input and output process models are established, it is required to estimate the efficiency of the grey-water treatment method. A synthesized tool for modelling different sets of process data is created by assembling and organizing a number of existing techniques: (i) a mixed model of fixed and random effects, extended to allow for a nonlinear fixed effect, (ii) variogram modelling, a geostatistical technique, (iii) a weighted least squares regression embedded in an iterative maximum-likelihood technique to handle linear/nonlinear fixed and random effects and (iv) a formulation of a transfer-function model for the input and output processes together with a corresponding nonlinear maximum-likelihood method for estimation of a transfer function. The synthesized tool is demonstrated, in a new case study, to contrast and combine information from connected process models and to determine the change in one quality characteristic, namely pH, of the input and output materials of a grey-water filtering process.     

大学思想政治理论课课堂教学改革新思路

思想政治理论课是大学生思想政治教育的主渠道,而课堂教学在主渠道的畅通中承担着主要的任务。针对课堂教学存在的诸多问题,教学改革尤为迫切。深入调查研究,及时掌握和分析大学生的各种信息是教学改革最为基础性的工作;树立以生为本理念,课堂教学追求多样性实效性是教学改革的外在表现;教书育人,当好大学生健康成长的指导者和引路人则是思想政治理论课教师的根本职责和庄严使命。     

陕西省人口城市化Logistic模型及其应用——基于结构突变的理论分析

城市化是走向现代化的必经阶段,准确的城市化预测是进行经济、社会建设的基础。在结构突变理论的基础上,用Logistic模型对1978～2010年陕西城市化率进行分析。结论表明：1999年为陕西城市化率的结构突变点,说明城市化率的增长受到外部冲击的影响,分段以后的拟合优度明显提高。分别以阈值0.8和1进行分阶段构建的Logistic拟合精度明显提高,但阈值为1的精度更高,说明陕西城市化还在加速,预测表明到2030年陕西城市化率将达到70%左右。总体而言,从1984年到2030年为陕西省城市化的加速阶段。城市化加速阶段的住房问题、人口膨胀、环境恶化、交通拥挤、社会治安问题必须妥善解决。     

Strategies for fostering basic psychological needs support in high quality youth leadership programs

Youth leadership programming has become an increasingly common context to foster basic psychological needs and promote youth development. The purpose of this qualitative study was to explore strategies involved in fostering youth needs support within six leadership programs. Two leaders and 30 youth participated in semi-structured interviews to better understand the strategies used to foster needs support. Findings revealed that leaders were able to foster a sense of relatedness among youth through building trusting adult-youth relationships and nurturing an inclusive environment. Maximizing choice and negotiating youth voice helped to foster youth’s autonomy. Finally, creating a task-oriented climate and providing intentional opportunities for skill-building helped to foster youth’s competence. Findings suggest that training for leaders is critical in understanding what, and how strategies should be employed to help foster youth needs support in leadership programming. Limitations and future directions are outlined.     

基于语言磨蚀理论视角下的维吾尔族大学生英语教学

20世纪80年代在语言磨蚀领域已有相关理论形成,基于此领域中的回归假说、语言干扰、关键阈值、语言提取失败和语言的动态系统理论,依据维吾尔族大学生特殊的英语学习现状,据此得出母语为维吾尔语非英语专业的民考汉大学生的英语教学的一些启示,也为他们的英语保持给予一些探索性思考。     

社会变迁过程中政府能力的政策学解读--基于系统论观点

中国正处于巨大的社会变迁之中，复杂性与不确定性的环境特征对政府能力提出了更高要求。从系统论的视角看，政府能力体现在政府对变迁中社会环境的反应、适应与变革能力。基于系统论的政策学解读，政府能力最终可以归为“制定”和“执行”公共政策的能力。从环境与组织管理的关系出发，围绕公共政策的生命过程，可以分别考察政府在输入、转化、输出三个环节中政策制定和政策执行的情况，进而探讨政府能力提升的路径。     

A general class of test statistics for Van Valen's Red Queen hypothesis

Van Valen's Red Queen hypothesis states that within a homogeneous taxonomic group the age is statistically independent of the rate of extinction. The case of the Red Queen hypothesis being addressed here is when the homogeneous taxonomic group is a group of similar species. Since Van Valen's work, various statistical approaches have been used to address the relationship between taxon age and the rate of extinction. We propose a general class of test statistics that can be used to test for the effect of age on the rate of extinction. These test statistics allow for a varying background rate of extinction and attempt to remove the effects of other covariates when assessing the effect of age on extinction. No model is assumed for the covariate effects. Instead we control for covariate effects by pairing or grouping together similar species. Simulations are used to compare the power of the statistics. We apply the test statistics to data on Foram extinctions and find that age has a positive effect on the rate of extinction. A derivation of the null distribution of one of the test statistics is provided in the supplementary material.     

The effect of cognitive diversity on the illusion of control bias in strategic decisions: An experimental investigation

By integrating cognitive diversity into debiasing literature, this paper contributes towards opening the black box of executive judgment. Based on information processing theory we investigate the role of cognitive diversity in strategic decision making. We apply a vignette-based experimental research design to examine the effect of cognitive diversity in teams on decision maker's illusion of control. The results of these experiments provide evidence for a positive influence of high cognitive diversity for debiasing judgment while similarly indicating no such effect for groups with low cognitive diversity. These findings suggest that group composition aspects can play an important role for improving judgment in decision making teams and open promising new avenues for studying debiasing in behavioral strategy research.     

语境理论对语篇内词汇理解的作用

词汇在英语学习中居于非常重要的地位,它对于英语水平的提高有着不可估量的作用。而语境对于理解词汇所起的作用是不容忽视的。在英语学习过程中,许多人对词汇理解的效果并不理想,主要原因就是忽略了语境在词汇理解中所起的作用。在这样的背景下,越来越多的语言学家认识到语境的重要性,尤其是语境理论对于词汇理解的指导意义和研究价值。从关联理论的角度出发,分析了语境理论对语篇中词汇理解的作用。