瑞夫斯专利估价模型评析和改进

物理学家理查得·瑞夫斯博士把物理研究中的思维方法应用于发明创造的价值评估,提出了一套操作性很强的计算方法,该方法的基本原理是模拟投资分红,它具有一定的精确性和客观性,但也存在影响因子考虑不周全的缺陷,如忽视了专利技术的垄断、申请维持成本和市场化过程中各个阶段投资的时间差等,因此,应该予以修正。     

重新审视我国农业专业合作组织的地位与作用

发达国家农业产业化经营的成功经验证明,农业专业合作组织即各种农业合作社,在引导农民走向市场,促进农业产业化具有十分重要的作用。目前,我国农业专业组织发展迅速,但受内部体制和外部环境的双重影响,这种组织的优越性未能充分发挥。本文通过分析我国农业专业合作组织发展现状,并针对现有的问题提出相应的对策建议。     

成本系统的高级化趋势与现代成本效用控制

从对成本系统的演进及其高级化趋势的描述与反思入手，深入分析了我国成本理论与实践的根本缺陷，并对现代成本效用控制的理念与基本模型进行了有益探索。     

Designing fractional factorial split-plot experiments with few whole-plot factors

Summary.  When it is impractical to perform the experimental runs of a fractional factorial design in a completely random order, restrictions on the randomization can be imposed. The resulting design is said to have a split-plot, or nested, error structure. Similarly to fractional factorials, fractional factorial split-plot designs can be ranked by using the aberration criterion. Techniques that generate the required designs systematically presuppose unreplicated settings of the whole-plot factors. We use a cheese-making experiment to demonstrate the practical relevance of designs with replicated settings of these factors. We create such designs by splitting the whole plots according to one or more subplot effects. We develop a systematic method to generate the required designs and we use the method to create a table of designs that is likely to be useful in practice.     

蒙特卡洛模拟在随机网络中的工程应用

建立一个工期和费用估计的随机网络模型，说明应用蒙特卡洛模拟进行工期和费用风险分析的原理及方法．为进一步验证该方法．对一个实际工程进行了模拟，列出关键活动，根据历史经验估计出悲观、最可能和乐观工期，运用蒙特卡洛方法模拟其工期，并进行了费用估计．最终结果使用模拟软件Monte-Carlo得出，与该工程实际工期及费用对比．具有很好的一致性．验证了蒙特卡洛模拟在建筑工程工期和费用模拟中的有效性．     

The Role of Interdisciplinary Analysis in Bridging the Gap Between the Technical and Human Sides of Risk Assessment1

It is readily observable that there is a wide gulf between the manner by which the lay public and the manner by which technical experts assess the risks of complex technologies and assimilate these assessments in decisions regarding the acceptance or rejection of technological options. On the public side, this gap in methods and value assessments is a major source of distrust of technical experts and disaffection with the social management of technology. From the viewpoint of the technical experts who introduce or regulate technologies, this gap is both a cauldron of frustration and a perceived justification for paternalistic technocratic decision-making that further alienates important segments of the public. It is the author's belief that unless our society learns how to progress in bridging these gaps within the framework of a comparative mode of risk-cost-benefit analysis of options, the potential net benefits of certain technologies such as commercial nuclear power could well be lost to our society. Research on public risk perception, while potentially an important component in achieving this objective, needs to be restructured from its present static orientation to meet the needs of forward-looking decision-making that accommodates dynamic learning processes of both the public and technical experts as well as the “learning curves” of technological improvements historically accompanying successful innovations. Moreover, no less attention needs to be devoted to improved benefit assessment along with ethical and equity considerations in decision-making involving the reconciliation of conflict between individual and societal interests. This paper examines the vital importance of interdisciplinary analysis in fulfilling these needs.     

公允价值变动、市场化程度与审计收费

当前,我国各地区的市场化水平极不均衡,导致公允价值审计所需信息获取的难易程度不同,由此产生了审计风险的差异,进而会影响审计收费。利用2008—2016年沪深A股上市公司的相关数据,实证分析了公允价值变动、市场化程度和审计收费之间的关系,研究发现:(1)公允价值变动损益越大,审计收费越高;(2)上市公司所处地区市场化程度越高,审计收费越高;(3)上市公司所处地区市场化程度对公允价值变动与审计收费的关系具有调节效应,市场化程度越高,公允价值变动对审计收费的影响越小;(4)相较于民营企业,国有企业审计收费受公允价值变动损益与所处地区市场化程度的影响更大。研究结论表明,会计师事务所应结合企业所处地区的市场化程度考虑审计收费标准;国有企业选择在高市场化程度的地区拓展业务可以有效降低公允价值计量产生的审计风险,抑制审计收费溢价。     

试析民事审判证据规则的道德取向——以“天津市第一中心医院诉郑荣华欠费案”的审判为例

以证据距离原理和道德成本最小化规则衡量,认为"天津市第一中心医院诉郑荣华欠费案"判决结果中存在理性偏颇,提出在民事审判证据规则的运用中,应坚持符合民众价值取向的道德立场。     

C-D生产函数、成本、要素用量及参数估计

柯布-道格拉斯(C-D)生产函数在经济研究中有许多重要运用。传统的C-D 生产函数通常只涉及劳动和资本两个投入要素,且没有研究与C-D 生产函数相应的成本函数的曲线特征。本文主要研究生产函数为k个投入要素的C-D 生产函数时,其相应的长期成本函数、短期成本函数及图形之间的内在联系。基于上述成本函数和已知的市场需求,本文指出了厂商长短期均衡产量及相应的要素用量。本文最后研究了估计C-D 生产函数中参数与估计其他参数的不同之处。     

Housing Cost Burden,Poverty Status,and Economic Hardship among Low-income Families

This study examined the relative effects of housing cost burden versus poverty thresholds to explain the economic hardship of low-income families and compared the differences in these effects among White, Black, and Hispanic families with children in the United States of America. The findings from the multivariate analyses indicate that poverty status better explains variations in economic hardship than housing cost burden status. In respect to group differences, association between poverty status and economic hardship score are different between White and Black families. The results of this study raise the issues of housing cost burden and economic hardship that the country’s low-income Black families disproportionately experience relative to their White and Hispanic counterparts.