充分利用网络技术全面提高会计控制质量

e7T中华财会网网络技术的发展对企业内部会计控制产生了深远的影响,文章从网络环境下内部会计控制呈现的新特点着手,分析了网络环境下内部会计控制系统所面临的风险,对存在的问题及其成因作了尝试性的探讨,提出了完善、加强内部会计控制的建议,以期达到提高网络环境下内部会计控制质量的目的。     

Difficulties in Emotion Regulation as a Mediator of the Relationship Between Child Sexual Abuse Victimization and Sexual Aggression Perpetration in Male College Students

Although numerous studies document a link between child sexual abuse and later sexual assault perpetration in men, little research has examined why this relationship exists. One potential mechanism may be emotional regulation difficulties. The current study utilizes a college sample of 132 men to examine the mediating role of emotion regulation difficulties on the relationship between experiencing child sexual abuse and later sexual aggression. Although emotion regulation difficulties in general was not significantly related to sexual aggression, one facet, impulse control difficulties, emerged as a significant mediator of the relationship between child sexual abuse and sexual aggression. Intervention programs should focus on the care that children receive following sexual abuse, with particular emphasis on how emotion regulation abilities may be impacted.     

国际组织与成员国法律责任多重归属问题研究

国际组织和成员国的法律责任归属问题一直以来都是国际法争论的话题。政府间国际组织作为一类国际法主体,应独立承担法律责任。但在实践中,成员国在执行国际组织决议的过程中往往滥用国际组织法律人格,其行为不仅是国际组织法律人格的体现,还代表了自己的意志,造成法律责任归属不明。以此种争议情形为研究对象,结合1999年的使用武力合法性案,2007年欧洲人权法院的拜拉米案和萨拉马提(Behrami/Saramati)案、阿尔吉达(Al-Jedda)案以及2014年海牙法院关于斯雷布雷尼察(Srebrenica)诉荷兰案的相关判决,借鉴国外学者近几年的相关研究,认为应当坚持国际组织和成员国法律责任的多重归属。围绕责任多重归属原则的确立过程,通过对2011年《国际组织责任条款草案》相关条文的分析,明确了行为归属与责任归属的关系:只有确定行为归属之后,才能确定责任归属;为了最终确定责任的多重归属,提出以有效控制为标准认定行为归属,并明确这种有效控制是对具体行为的事实控制。     

疾病防控与地域社会政治变迁——以余江血吸虫病防治为中心

1958年余江县在全国率先消灭血吸虫病，树立了全国“第一面血防红旗”，创造了世界血防奇迹。作为地域社会发生的重大历史事件，血防对余江县域政治演变产生了深刻影响。研究表明:高层领导对血防持续不断的关注和督促，为余江血防注入了源源不断的政治压力和政治变迁动力；历届县委、县政府都把血防作为“一把手工程”，视为“最大的政治”，使余江县域政治带有浓厚的“血防”色彩；县党政机构也发生相应变化，完成了血防领导机构的常规化和党政机构的血防化；余江是我国出台血防政令最多的县份之一，血防在余江县政治生活中占有极其重要的地位。血防塑造了余江地域政治特色，它使得余江县域政治带有明显的血防化特征。     

Robustness to non-normality and autocorrelation of individuals control charts

This paper studies the effects of non-normality and autocorrelation on the performances of various individuals control charts for monitoring the process mean and/or variance. The traditional Shewhart X chart and moving range (MR) chart are investigated as well as several types of exponentially weighted moving average (EWMA) charts and combinations of control charts involving these EWMA charts. It is shown that the combination of the X and MR charts will not detect small and moderate parameter shifts as fast as combinations involving the EWMA charts, and that the performana of the X and MR charts is very sensitive to the normality assumption. It is also shown that certain combinations of EWMA charts can be designed to be robust to non-normality and very effective at detecting small and moderate shifts in the process mean and/or variance. Although autocorrelation can have a significant effect on the in-control performances of these combinations of EWMA charts, their relative out-of-control performances under independence are generally maintained for low to moderate levels of autocorrelation.     

Economic and economic statistical designs for three-level control charts

In some situations, an appropriate quality measure uses three or more discrete levels to classify a product characteristic. For these situations, some control charts have been developed based on statistical criteria regardless of economic considerations. In this paper, we develop economic and economic statistical designs (ESD) for 3-level control charts. We apply the cost model proposed by Costa and Rahim.[Economic design of X charts with variable parameters: the Markov chain approach, J Appl Stat 28 (2001), 875–885] Furthermore, we assume that the length of time that the process remains in control is exponentially distributed which allows us to apply the Markov chain approach for developing the cost model. We apply a genetic algorithm to determine the optimal values of model parameters by minimizing the cost function. A numerical example is provided to illustrate the performance of the proposed models and to compare the cost of the pure economic and ESD for three-level control charts. A sensitivity analysis is also conducted in this numerical example.     

昌北高校图书馆联盟虚拟参考咨询服务现状分析

高校图书馆联合虚拟参考咨询服务是一种全新的信息服务形式,深受广大用户的喜爱和欢迎。该文通过对江西省昌北高校图书馆联盟2011年1至6月份虚拟参考咨询的服务人员、服务形式、服务内容、服务效率及存在问题进行调查分析研究,提出提升该联盟虚拟参考咨询服务质量的积极建议及对策。     

A bootstrap control chart for inverse Gaussian percentiles

The conventional Shewhart-type control chart is developed essentially on the central limit theorem. Thus, the Shewhart-type control chart performs particularly well when the observed process data come from a near-normal distribution. On the other hand, when the underlying distribution is unknown or non-normal, the sampling distribution of a parameter estimator may not be available theoretically. In this case, the Shewhart-type charts are not available. Thus, in this paper, we propose a parametric bootstrap control chart for monitoring percentiles when process measurements have an inverse Gaussian distribution. Through extensive Monte Carlo simulations, we investigate the behaviour and performance of the proposed bootstrap percentile charts. The average run lengths of the proposed percentage charts are investigated.     

Effortful Control Mediates Relations Between Children's Attachment Security and their Regard for Rules of Conduct

Although attachment security has been associated with children's rule‐compatible conduct, the mechanism through which attachment influences early regard for rules is not well established. We hypothesized that effortful control would mediate the link between security and indicators of children's emerging regard for rules (discomfort following rule violations, internalization of parents’ and experimenter's rules, few externalizing behaviors). In a longitudinal study, the Attachment Q‐Set was completed by parents, effortful control was observed, and Regard for Rules was observed and rated by parents. The proposed model fit the data well: Children's security to mothers predicted their effortful control, which in turn had a direct link to a greater Regard for Rules. Children's security with fathers did not predict effortful control. The mother‐child relationship appears particularly important for positive developmental cascades of self‐regulation and socialization.     

Inventory and transshipment decisions in the rationing game under capacity uncertainty

In this paper, we consider the inventory decisions of two retailers who are supplied by a single supplier with uncertain capacity. When capacity is allocated in proportion to the retailers׳ orders, the retailers compete for the capacity by inflating their orders (i.e., the rationing game). In addition, we allow the retailers to implement transshipment between them such that they cooperate by transshipping the surplus stock of one to another who is out of stock. Our analysis of Nash equilibrium orders shows that, while order inflation in the equilibrium orders persists in the rationing game with transshipment, it may not occur if the amount of capacity shortage is small and the transshipment prices are low. Thus, carefully chosen transshipment prices may alleviate order inflation behavior. We also characterize centralized orders that maximize the total profit of the retailers and compare them to equilibrium orders. In particular, we investigate coordinating transshipment prices that induce the retailers to choose centralized orders. Our numerical analysis shows that, even for two identical retailers, coordinating transshipment prices exist in a more limited range of parameter values in the rationing game than they do outside the rationing game due to capacity uncertainty and limitation.