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。     

企业环境会计信息披露探讨

环境会计信息披露,是环境会计最主要和最基本的问题。本文对环境会计信息披露研究现状进行了简单回顾,并借鉴环境经济学知识对企业环境会计信息的确认计量提出些建议,在这基础上初步探讨了企业环境信息披露的三种可行模式。     

流体粘度对涡轮流量计性能影响的理论预测

流体粘度是影响涡轮流量计性能的主要因素之一。本文运用粘性流体力学原理对现有涡轮流量计理论模型进行了改进。根据新模型计算的流量计特性曲线与变粘度实验结果更为吻合,从而为解决工业生产中涡轮流量计测量结果的粘度修正问题提供了实用的方法。利用本文的研究结果还可预测仪表几何参数和来流速度分布等因素对涡轮流量计性能的影响,作为改进仪表设计的理论依据。     

气液混合物通过孔板的修正能量流动模型及其在双参数流量测量中的应用

根据能量方程能确切地反映气液双相流动中的不可逆损失这一特点,在劳伦兹能量模型的基础上,本文提出了新的截面含气率的计算方法,从而得到了修正分相能量模型,并以此作为处理数据的依据。作者用三块不同截面比的安装在管径为50.8mm的管道上的锐缘孔板,分别与口径为100mm的椭圆齿轮流量计组合进行了试验,试验结果表明,利用此模型处理数据时,不必考虑孔板截面比的影响,也不必考虑被测介质干度范围的影响。在本试验的范围中,(0.00111相似文献   

绕成绞状纤维的一种微波测湿方法

本文对绕成绞状纤维的微波测湿提出了一种归一化测量——单位线密度衰减,这样,对一定物质而言,在一定温度下,只需一条校准曲线,就可用于不同微波衰减、不同湿量、不同周长的绞状纤维的微波测湿。我们对生丝进行了试验,结果良好。     

欠发达地区大学生村官幸福感测量

运用结构方程模型,测量了欠发达地区大学生村官幸福感的组成及其影响力。研究表明:大学生“村官幸福感”主要取决于“情感支持”“工作开展”“成功求职”“生活质量”“环境适应”五个构念;改善大学生村官职业“对婚恋影响度”,提升“父母支持度”“村干支持”“报考难度”“专业匹配度”“经济待遇”,增强“与村民语言沟通”“自然环境适应”“风俗接纳度”,有助于提升大学生村官职业的幸福感水平。     

中庸思维影响潜变量测量结果的验证

选取等效的新浪网、时光网、搜狐网和IMDb的口碑评价量表,以大学女生为调查对象,对6部热播电视剧进行口碑评价,得出中庸思维影响潜变量测评的结论.中庸思维的论证是通过研究被调查者内心已经有了一个特定打分倾向后对被测客体会如何打分来进行的,并通过计算条件均值的方法来验证.实证表明,被调查者内心有了一个特定打分倾向之后,依然会不自觉地偏向中心点给被测客体打分,验证了中国文化中中庸思维对潜变量测量的影响.另外,数据呈现出负偏现象,更多地是反映了被测客体的真实表现.     

Measuring the drivers of gender inequality and their impact on development: the role of discriminatory social institutions

This paper highlights the key role of discriminatory social institutions – formal and informal laws, social norms, and practices – as the underlying drivers of gender inequality. Using the Social Institutions and Gender Index (SIGI) from the OECD Development Centre, this paper assesses the cost of gender-based discrimination in social institutions for economic and human development. Quantifying such complex issues is a powerful lever for advocacy, where rights-based arguments have tended to gain less traction. The paper provides evidence that measuring the invisible is feasible and critical to position social norms on the policy radar. It demonstrates that any truly transformative post-2015 development agenda must take into account how such inequalities impact the development pathways of women and girls across their entire life course, limiting their rights and empowerment opportunities.     

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.     

Adaptive Warped Kernel Estimators

In this work, we develop a method of adaptive non‐parametric estimation, based on ‘warped’ kernels. The aim is to estimate a real‐valued function s from a sample of random couples (X,Y). We deal with transformed data (Φ(X),Y), with Φ a one‐to‐one function, to build a collection of kernel estimators. The data‐driven bandwidth selection is performed with a method inspired by Goldenshluger and Lepski (Ann. Statist., 39, 2011, 1608). The method permits to handle various problems such as additive and multiplicative regression, conditional density estimation, hazard rate estimation based on randomly right‐censored data, and cumulative distribution function estimation from current‐status data. The interest is threefold. First, the squared‐bias/variance trade‐off is automatically realized. Next, non‐asymptotic risk bounds are derived. Lastly, the estimator is easily computed, thanks to its simple expression: a short simulation study is presented.