微机声控汉字反应时自动测试系统

通过软件和硬件设计，在微型计算机上实现了高精度的声控汉字反映时自动测量，并给出了自动测量参考程序     

论可持续发展战略下环境成本的计量方法

随着经济的不断发展,环境污染的日益加重,人们也越来越重视环境会计的研究。环境会计在处理数据、生成和传递环境信息的过程中,所涉及的关键问题便是环境会计的计量。而环境成本的计量又是环境会计研究中最重要的一环,在实践中可运用环境成本计量的基本方法及基本的计量模型。正确计量环境成本是环境成本核算的前提,对企业拥有的自然资源中可以计量的部分进行合理的估计,有利于满足社会各方面对环境问题提出的客观要求。     

建立市价会计的构想

会计准则中规范的五种会计计量属性在物价变动情况下存在诸多的不足,从而提出建立市价会计的构想。文章提出了市价会计的概念、市价会计的运用、企业运用市价会计需要解决的问题及市价会计的意义。     

Dimensions Of Well-Being And Their Measurement: The Spf-Il Scale

What are the dimensions of well-being? That is, what universal goals need to be realized by individuals in order to enhance their well-being? Social production function (SPF) theory asserts that the universal goals affection, behavioral confirmation, status, comfort and stimulation are the relevant dimensions of subjective well-being. Realization of these substantive goals and the perspective on opportunities to realize these goals in the future contributes to the affective and cognitive component of well-being. The theoretical elaboration of this theory has been published elsewhere. This paper provides a measurement instrument for the dimensions of well-being. To measure levels of affection, behavioral confirmation, status, comfort and stimulation and empirically validate the dimensions of well-being, the SPF-IL scale was developed. This paper presents findings from a pilot study (n=145), the main study (n=1094), a test–retest examination (n=163), and a validation study (n=725). The measurement model was tested by means of structural equation modeling. Confirmatory factor analysis supported the dimensional structure of well-being indicating construct validity. The overall fit of the model was sufficient, in spite of the somewhat problematic measurement of status, and the test–retest study showed an acceptable level of stability. As for the content validity of the dimensions and their measurement, various sub-studies showed that the SPF-IL scale is a valid instrument, doing at least as well as popular measures of overall well-being but also specifying its dimensions.     

The Johnson Typologies of Intimate Partner Violence: An Investigation of Their Representation in a General Population of New Zealand Women

Typologies of intimate partner violence (IPV) can inform practice and aid with the development of interventions. To maintain utility, typologies should be constantly reviewed in light of emerging results generated from internal and external validation. The presented study is an empirical exploration of the M. P. Johnson (2008 Johnson, M. P. (2008). A typology of domestic violence: Intimate terrorism, violent resistance, and situational couple violence. Boston, MA: Northeastern University Press. [Google Scholar]) typology of IPV using data gathered from the New Zealand replication of the World Health Organization Violence Against Women survey. We could not identify all types of IPV described by Johnson, and we suggest that mutually exclusive types of violent relationships do not exist. Further exploration of the validity of the Johnson typologies, including an exploration of the utility of categorization for suggesting appropriate responses to IPV, is required.     

Approximate estimations in capture–recapture model with heteroscedastic measurement errors

In a capture–recapture experiment, the number of measurements for individual covariates usually equals the number of captures. This creates a heteroscedastic measurement error problem and the usual surrogate condition does not hold in the context of a measurement error model. This study adopts a small measurement error assumption to approximate the conventional estimating functions and the population size estimator. This study also investigates the biases of the resulting estimators. In addition, modifications for two common approximation methods, regression calibration and simulation extrapolation, to accommodate heteroscedastic measurement error are also discussed. These estimation methods are examined through simulations and illustrated by analysing a capture–recapture data set.     

现代信用风险度量模型的实证比较与适用性分析

本文通过实证比较分析发现,现代信用风险度量模型对银行贷款的违约率、贷款损失和损失率的预测结果的差异性较大;但信用监测模型和信用风险附加法所预测的经济资本配置比例不仅符合巴塞尔协议对银行贷款经济资本的要求,也略大于实际应该配置的比例,实证表明了它们对度量我国商业银行贷款组合的信用风险具有较好的适用性.此外,本文也充分验证了借款人信用等级的不同,银行贷款经济资本配置的比例会有显著性的差异.     

公允价值会计——理论基础与现实选择

会计计量是财务会计的核心问题。作为一种新的会计 ,公允价值会计为知识经济时代大量涌现的无形资产、衍生金融工具提供了更加合理、更加有用的会计计量模式。文章重点讨论的公允价值会计产生的背景和历程以及公允价值会计的实质。公允价值会计的核心是现值的运用。公允价值会计的发展和使用已是大势所趋 ,为我国未来会计准则的制定导向也必然会带来影响。     

预防与惩治学术不端行为之我见

学术不端事件是在特定的环境中产生的,其表现形式形形色色、多种多样,产生了非常恶劣的社会影响,必须采取一些切实可行的措施予以惩治与预防,如弘扬科学道德,改革评价体系,制定严厉的惩处制度,通过反剽窃软件予以验证等,以净化学术空气,还学术界一片纯净的蓝天。     

论毒品纯度与涉毒行为之定罪量刑关系

现行刑法第357条第2款之规定使得我国刑法理论界及司法实务界对于涉毒行为中的毒品纯度问题极为轻忽,体现出较为明显的＂惟数额论＂,因之导致的结果必然是定罪与量刑上的显失公正。毒品纯度不容置辩地与涉毒行为的社会危害性密接相关,其不仅影响罪犯处刑的轻重,而且关涉行为的定性,即牵及行为的罪与非罪、此罪与彼罪的问题。对涉毒行为欲实现定罪与量刑上的公允,就必须彻底摒弃＂惟数额论＂,对毒品纯度进行充分考量。