上市公司会计报表粉饰的手段与识别

目前我国上市公司普遍存在会计报表粉饰的问题,本文搜集了最近几年上市公司会计报表粉饰的案例,论述了公司粉饰报表的七种主要手段,并针对其粉饰手段,对如何识别会计报表的粉饰作出了分析。     

未知参数多项式相位信号的最优检测及性能

根据Neyman-Pearson(NP)准则,利用广义似然比检验方法,给出了未知参数多项式相位信号的最优检测器。在相位多项式次数分别为1或2时,周期图、chirp傅里叶变换检测即为对应的最优检测器。推导了检验统计量的概率密度函数以及虚警概率和检测概率,揭示了多项式相位信号检测中信号能量噪声比、信号参数空间中搜索点数、虚警概率和检测概率之间的关系。仿真结果验证了理论分析的有效性。     

Reduction of control-chart signal variablity for high-quality processes

The design of a control chart is often based on the statistical measure of average run length (ARL). A longer in-control ARL is ensured by the design, but the variance run length distribution may also be large for such a design. In practical terms, the variability in false alarms and true signals may be large. If the sample size for plotting a point is not constant, then the focus is on the average number inspected as against the ARL. This article considers two well-known attribute control chart procedures for monitoring high quality based on the number inspected, and shows how the variability in false alarms and correct signals can be reduced.     

试析广告英语的修辞手法

随着社会经济的发展，广告已深入取社会的各个角落，成为人们生活中不可缺少的一个部分。广告英语是激烈的竞争以及设计者的匠心独具、精雕细琢的产物。它不仅在词语的运用、句型的谋划上巧妙精细，在修辞的运用上也颇为讲究，从而产生新颖别致、形象生动、引人注目的效果。     

环境与发展文明中的道德评价

该文注重人与自然关系的重新定位，从人、自然、人文精神之关系中提出人类环境与发展文明中的问题与改变这些问题的人文文化出路；道德评价及其标准的探讨只是个开端，若要环境与发展兼得之就必须注入人文文化的保障因素，这是个长期的任务。     

Some Results on the Control of the False Discovery Rate under Dependence

Abstract.  Controlling the false discovery rate (FDR) is a powerful approach to multiple testing, with procedures developed with applications in many areas. Dependence among the test statistics is a common problem, and many attempts have been made to extend the procedures. In this paper, we show that a certain degree of dependence is allowed among the test statistics, when the number of tests is large, with no need for any correction. We then suggest a way to conservatively estimate the proportion of false nulls, both under dependence and independence, and discuss the advantages of using such estimators when controlling the FDR.     

虚实之间，师法自然——论汉英翻译中的虚实现象

虚实现象是英汉两种语言共有的。从哲学、思维以及英汉语言差异的角度出发，笔者在汉英翻译词语虚实、数字虚实以及语气虚实三方面作了探讨，并指出相应的处理方法和措施。     

唐、五代笔记诗话纠缪——以刘禹锡事迹为例

以唐代著名文学家刘禹锡的事迹为例，将唐、五代笔记诗话中的有关记载，逐一考证，去伪存真。     

对殷墟甲骨刻辞中“雨不雨”、“雨不”的考察

甲骨刻辞中不能肯定存在反复问句。“雨不雨”、“雨不”实际上分属命辞和验辞     

多重假设检验及其在经济计量中的应用

 基于错误发现率(FDR: False Discovery Rate)的多重假设检验（MHT：Multiple Hypothesis Testing），已成为一种有效解决大规模统计推断问题的新方法。本文以错误控制为主线，对多重假设检验问题的错误控制理论、方法、过程和最新进展进行综述，并对多重假设检验方法在经济计量中的应用进行展望。