两类融资风险的成因及规避

企业融资决策不当容易造成两类风险:现金性风险和收支性风险。现金性风险形成的原因是资金的期限结构与资产结构不匹配,融资决策是现金性风险形成的本源因素。在融资决策时运用匹配原则和对冲原则可以有效规避现金性风险。收支性风险形成的主要原因是经营不善,若财务结构中负债与权益的比例不合适,就会造成此类风险。融资决策是收支性风险形成的从属因素,在融资决策时运用杠杆原理根据经营前景决定负债比例可以有效规避收支性风险。     

模糊决策方法在课堂教学质量评价中的应用

尝试将模糊决策的三种方法应用于教师课堂教学质量的评价。介绍了这三种方法的基本原理 ,给出应用这三种方法对教师课堂教学质量进行评价的例子。结果表明 ,模糊决策方法可以应用于对教师课堂教学质量的评价以及教学质量评价的其他环节 ,有利于建立定量、客观和科学的评价体系     

An autoregressive process with geometric α-laplace marginals

Geometric Laplace and geometric α-Laplace distributions are studied and certain limit properties are derived. An autoregressive process with geometric Laplace stationary marginal distribution is introduced and its properties are studied. These results are generalized to geometric α-Laplace case also and applications are discussed.     

Incremental and Average Cost‐Effectiveness Ratios: Will Physicians Make a Distinction?

Physicians are increasingly asked to use cost-effectiveness information when evaluating alternative health care interventions. Little is known about how the way such information is presented can influence medical decision making. We presented physicians with hypothetical screening scenarios with multiple options, varying the type of cost-effectiveness ratios provided as well as whether the scenarios described cancer screening settings that were familiar or unfamiliar. Half the scenarios used average cost-effectiveness ratios, as commonly reported, calculating benefits and costs relative to a no-screening option. The other half used the preferred incremental cost-effectiveness ratios, with each option's benefits and costs calculated relative to the next best alternative. Relative to average cost-effectiveness ratios, incremental cost-effectiveness information significantly reduced preference for the most expensive screening strategies in two of three unfamiliar scenarios. No such difference was found for familiar scenarios, for which physicians likely have established practice patterns. These results suggest that, in unfamiliar settings, average cost-effectiveness ratios as reported in many analyses reported in the literature can hide the often high price for achieving incremental health care goals, potentially causing physicians to choose interventions with poor cost effectiveness.     

Chemical and biological agent incident response and decision process for civilian and public sector facilities.

In the event of a terrorist attack or catastrophic release involving potential chemical and/or biological warfare agents, decisionmakers will need to make timely and informed choices about whether, or how, to respond. The objective of this article is to provide a decision framework to specify initial and follow-up actions, including possible decontamination, and to address long-term health and environmental issues. This decision framework consists of four phases, beginning with the identification of an incident and ending with verification that cleanup and remediation criteria have been met. The flowchart takes into account both differences and similarities among potential agents or toxins at key points in the decision-making process. Risk evaluation and communication of information to the public must be done throughout the process to ensure a successful effort.     

“心理数学”在项目投资决策中的应用

本文讨论的是项目投资中的多种方案的选择问题,当决策者面对几个看上去旗鼓相当的项目投资方案时,该如何做出明智的选择?本文在介绍了项目投资决策评价指标的基础上,应用本·富兰克林的“心理或谨慎数学”理论,设计出一套可供决策者利用的方案取舍机制,以便决策者更容易作出正确的选择。     

Covariance analysis and associated spectra for classes of nonstationary processes

In 1951, Cramér introduced a class of nonstationary processes. This broad class of processes contains the important harmonizable and stationary classes of processes. The Cramér class can have additional structure imposed upon it through Cesàro summability considerations. These refined Cramér classes, termed (c,p)-summable Cramér, have recently been considered by Swift (in: M.M. Rao (Ed.), Real and Stochastic Analysis: Recent Advances, CRC Press, Boca Raton, FL, 1997, p. 303). In this paper, the relationship between the (c,p)-summable Cramér classes and the (KF,p) classes of processes introduced by Rao in 1985 is considered. The (KF,p) classes of processes are a generalization of the class of processes considered by Kampé de Feriet and Frenkiel. A continuity theorem for the (KF,p) classes is obtained. This result yields a spectral representation for the (KF,p) classes. Some (KF,p) class processes are shown to arise as the solution to a difference equation obtained from a linear model of a noisy communication channel.     

电信运营企业内部财务管理中的若干问题探讨

在电信运营企业之间的竞争愈发白热化的今天,真正的较量已经从表面上的价格竞争转移到公司实力和内部管理综合能力的较量。本文在对我国电信运营企业内部财务管理现状调查和分析的基础上,指出了当前国内电信运营企业内部财务管理在预算控制、成本分摊、投资规划和项目决策等方面存在的严重影响其经济效益和竞争能力的几个关键问题,并提出了相应的改进方向和实施措施。     

Empirical and rank processes of observations and residuals

Empirical and rank processes of a sample are shown to converge under weak conditions. These results are then extended to analogous empirical and rank processes formed from the residuals of a linear model. Representations of the limiting processes are obtained by means of a special construction. The technicalities are honed to require few regularity conditions.     

Methods for the estimation of failure distributions and rates from automobile warranty data

We consider the occurrence of warranty claims for automobiles when both age and mileage accumulation may affect failure. The presence of both age and mileage limits on warranties creates interesting problems for the analysis of failures. We propose a family of models that relates failure to time and mileage accumulation. Methods for fitting the models based on warranty data and supplementary information about mileage accumulation are presented and illustrated on some real data. The general problem of modelling failures in equipment when both time and usage are factors is discussed.