论民办教育的体制改革

《中国民办教育促进法》正式审议通过后,由此引发的教育体制滞后现象亟待解决。如何体现该法律中的“尊重”与“公平”意味,如何尽早地使民办学校享受与公立学校同样的“国民待遇”,是包括整个教育界在内的全社会应当极力关注并力促改革的问题。     

现代企业理财新思路--税务筹划

目前,市场竞争日趋激烈,税务筹划成为现代企业理财新思路.本文对常用方法以及应注意的若干方面进行探讨.     

完善庭前民事证据交换制度的建议

举证制度关乎民事诉讼程序的公正、高效与否 ,庭前证据交换是举证制度的关键环节。针对我国现行庭前证据交换制度存在的不足与纰漏 ,结合最高人民法院公布的《关于民事诉讼证据的若干规定》 ,从审判实务的角度阐述了完善证据交换制度的一些设想。     

浅谈高速公路公司财务预警系统

文章论述了利用财务指标分析法及判别分析法 ,对高速公路公司财务危机进行预测和警报 ,并运用多元判别分析法推导出高速公路行业的财务预警模型     

探析我国金融控股公司的建立模式与监管制度

金融服务业的变革和一体化,促进了金融集团及金融控股公司的发展。我国金融控股公司有两种模式:非金融企业控股公司和银行控股公司。在监管制度上,强调应实行综合监管与分业监管相结合,从传统监管方式向风险目标值法转移,要制定对金融控股公司资本充足性的监管,建立内部的“防火墙”。     

关于中期财务报告中一体观与独立观运用的几点认识

本文阐述了独立观与一体观在编制中期财务报告中的有关理论基础,并在此基础上讨论了独立观与一体观在中期确认和计量中的比较及其在编制利润表中的差异。     

基于EGARCH模型的我国股市信息对称性研究

利用过去17年我国上证综合指数的历史数据,根据股票市场大的波动周期分五阶段经过EGARCH(1,1)模型估计,以验证市场对信息冲出的反映情况.研究结果表明:中国股市存在很大的波动性,尚未达到弱有效性;存在正负杠杆效应交替出现的现象,表现出信息不对称性,但是这种不对称性在明显减小.     

大学英语阅读障碍诊断及治疗之探讨

由于阅读过程内在的复杂性，阅读是较难掌握的一项语言技能。本文从阅读障碍的诊断和治疗两方面对中国大学英语阅读教学进行探讨，抛砖引玉，以期有更多的同仁加入这一话题的讨论。     

Shrinkage confidence intervals for the normal mean: Using a guess for greater efficiency

If the unknown mean of a univariate population is sufficiently close to the value of an initial guess then an appropriate shrinkage estimator has smaller average squared error than the sample mean. This principle has been known for some time, but it does not appear to have found extension to problems of interval estimation. The author presents valid two‐sided 95% and 99% “shrinkage” confidence intervals for the mean of a normal distribution. These intervals are narrower than the usual interval based on the Student distribution when the population mean lies in such an “effective interval.” A reduction of 20% in the mean width of the interval is possible when the population mean is sufficiently close to the value of the guess. The author also describes a modification to existing shrinkage point estimators of the general univariate mean that enables the effective interval to be enlarged.     

Improved model selection criteria for SETAR time series models

The purpose of this paper is threefold. First, we obtain the asymptotic properties of the modified model selection criteria proposed by Hurvich et al. (1990. Improved estimators of Kullback-Leibler information for autoregressive model selection in small samples. Biometrika 77, 709–719) for autoregressive models. Second, we provide some highlights on the better performance of this modified criteria. Third, we extend the modification introduced by these authors to model selection criteria commonly used in the class of self-exciting threshold autoregressive (SETAR) time series models. We show the improvements of the modified criteria in their finite sample performance. In particular, for small and medium sample size the frequency of selecting the true model improves for the consistent criteria and the root mean square error (RMSE) of prediction improves for the efficient criteria. These results are illustrated via simulation with SETAR models in which we assume that the threshold and the parameters are unknown.