独立审计实务中审计技术运用不充分的研究

独立审计实务中典型审计技术运用不充分的原因,有市场经济体制不完善、行政干预、过低的审计收费等职业环境方面的原因及执业人员业务水平低、职业道德缺乏、事务所规模偏小等审计执业界自身方面的原因.减少对事务所的行政干预、建立健全法律法规、发挥注册会计师协会的桥梁和纽带作用完善审计技术运用.     

The starship for point estimates and confidence intervals on a mean and for percentiles

The starship procedure for transformations to normality described by Owen (1988) is implemented using the Johnson (1949) System of transformations, the Slifker-Shapiro (1980) technique for choosing a transformation, and the Shapiro-Wilk (1965) test for normality. This procedure was applied to obtain maximum likelihood point estimates of a mean, to obtain confidence intervals on a mean, and to estimate percentiles of a distribution based on a sample. Simulations of three distributions show that the starship has many desirable properties, and can be compared very favorably with the bootstrap procedures of Efron (1987).     

Bayesian Identification of Moving Average Models

This study approaches the Bayesian identification of moving average processes using an approximate likelihood function and a normal gamma prior density. The marginal posterior probability mass function of the model order is developed in a convenient form. Then one may investigate the posterior probabilities over the grid of the order and choose the order with the highest probability to solve the identification problem. A comprehensive simulation study is carried out to demonstrate the performance of the proposed procedure and check its adequacy in handling the identification problem. In addition, the proposed Bayesian procedure is compared with some non Bayesian automatic techniques and another Bayesian technique. The numerical results support the adequacy of using the proposed procedure in solving the identification problem of moving average processes.     

An extended class of permutation techniques for matched pairs

A class of matched-pairs permutation techniques based on distances between each pair of observed signed values is considered. Although many commonly-used inference techniques for matched pairs are members of this class, some of the more appealing inference techniques among this class have received very little attention. Two new simple rank tests of this class jointly possess both intuitive properties and location-alternative power characteristics which appear more appealing than the corresponding characteristics of either the sign test or the Wllcoxon signed-ranks test. In particular, power comparisons based on slmula-tions indicate that these new rank tests are jointly as good or even vastly superior to the sign test or the Wilcoxon signed-ranks test for location alternatives involving five symmetric distributions. The five distributions selected for these com-parisons include the Laplace, logistic, normal, uniform and a U-shaped distribution     

Evaluation of Linear Trend Tests Using Resampling Techniques

A number of parametric and non-parametric linear trend tests for time series are evaluated in terms of test size and power, using also resampling techniques to form the empirical distribution of the test statistics under the null hypothesis of no linear trend. For resampling, both bootstrap and surrogate data are considered. Monte Carlo simulations were done for several types of residuals (uncorrelated and correlated with normal and nonnormal distributions) and a range of small magnitudes of the trend coefficient. In particular for AR(1) and ARMA(1, 1) residual processes, we investigate the discrimination of strong autocorrelation from linear trend with respect to the sample size. The correct test size is obtained for larger data sizes as autocorrelation increases and only when a randomization test that accounts for autocorrelation is used. The overall results show that the type I and II errors of the trend tests are reduced with the use of resampled data. Following the guidelines suggested by the simulation results, we could find significant linear trend in the data of land air temperature and sea surface temperature.     

最长的一夜:论《老残游记》的整体性

作为从中国近代小说向现代小说转型过渡标志的《老残游记》,长期被重视的是它在描写上的艺术技巧,以及它在思想上的进步意义.而它在小说审美形态上的"革命性"贡献,尤其是在从文人文言小说、传统白话小说以及晚清各种类型的社会批判小说向五四新小说转型过程中的"过渡阶段"的标志性意义及文本贡献的意义,并没有得到足够重视或者深入探究.而汉学家普实克、华裔学者夏志清等人对《老残游记》上述"革命性"贡献的阐述,也依然存在着诸多不明晰甚至含混的地方.事实上,《老残游记》在叙述者与小说主题之间所达成的"高度统一性"或者"整体性",是由该小说文本在主题、人物、语言以及艺术技巧诸多方面的内在平衡与外在平衡所共同构建出来的一种叙述效果.     

中国传统山水画创作的“设计性”——从《踏歌图》谈起

从山水国画创作技法的“设计性”、创作观念的“设计性”和创作意象的“设计性”三个层面探讨了中国传统绘画创作的内在精髓，指出中国传统绘画历史发展主线的“设计性”典型性特质似乎从未更改过，“生成性”“创造性”则成为绘画创作的灵魂所在。     

论学术论文的审美批评

学术论文的美包括两个方面：一是学术论文的主题美；二是学术论文的形式美。因此，对学术论文的审美批评也有两方面，一是对文稿主题的审美批评；二是对文稿表现形式的审美批评。学术论文主题的真实性和新颖性是学术论文的主题美；学术论文结构的严谨性、取材的真实性、语言的流畅性是学术论文的形式美。学术论文的主题美和形式美是不可分割的，它们必须是一个统一的有机体，它们的有机结合便是学术论文审美表现的基本原则。     

学术论文编校质量不高的表现、原因及对策

从编辑学及大众传播学角度分析、总结了高校学报论文写作、编校质量不高的多种表现形式（信息冗余与信息错位混乱）及产生原因,阐明了写作、加工时确保论文质量的一般措施,认为提高编辑和作者的语文素质及责任意识是保证论文写作、编校质量的关键。