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91.
预算松弛行为的实验研究   总被引:11,自引:0,他引:11  
运用实验方法研究了预算管理问题,发现信息对称和真实导向的薪酬计划对预算松弛 都有一定的抑制作用,其中信息对称性对预算松弛的影响十分显著. 通过实际财会人员和大学 生在实验中的预算行为的比较,可以看到我国国有企业预算编制的一些特殊行为.  相似文献   
92.
中国早期工匠神话按其产生的时间划分,可归为原始工匠神话和文明社会工匠神话两类.原始工匠神话往往置于神灵谱系中,把古代先民的发明创造编排成人类自身繁衍的谱系,采用的是象征性的表述方式.工匠神的名称各异,或是表示发明创造过程,或是描写器物形态,或是展现制造器物的工艺,需要运用古文字研究成果加以破译.文明社会的工匠神话,或是因能工巧匠的知名度而生成,或是因某种器物的奇异而出现,对人的崇拜和器物的崇拜联结在一起,呈现出多种形式.文明社会的工匠神话对原始工匠神话多有超越,但有时又出现返祖现象.  相似文献   
93.
Use of ranks in unequal probability sampling is examined for sample selection, stratification as well as determining the strata boundaries. A few sampling schemes are proposed and investigated, For samples of size two, two sampling schemes and their 1PPS versions are discussed, An extension of these schemes to general sample sizes is outlined. Nonnegative unbiased variance estimators are proposed in each case, An empirical comparison is included.  相似文献   
94.
ABSTRACT

In this article we investigate the design of scoring schemes for surveys using the block total response method. This method was first proposed by Raghavarao and Federer (1979 Raghavarao , D. , Federer , W. T. ( 1979 ). Block total response as an alternative to the randomized response method in surveys . J. Roy. Statist. Soc. 41 ( 1 ): 4045 . [CSA] [CROSSREF]  [Google Scholar]) to provide accurate estimates of the base rates of sensitive characteristics using balanced incomplete block designs. The scoring scheme used in Raghavarao and Federer (1979 Raghavarao , D. , Federer , W. T. ( 1979 ). Block total response as an alternative to the randomized response method in surveys . J. Roy. Statist. Soc. 41 ( 1 ): 4045 . [CSA] [CROSSREF]  [Google Scholar]) did not guarantee anonymity of answers and so the possibility of improving on this basic scoring scheme is considered in this article.  相似文献   
95.
In the lifetime experiments, the joint censoring scheme is useful for planning comparative purposes of two identical products manufactured coming from different lines. In this article, we will confine ourselves to the data obtained by conducting a joint progressive Type II censoring scheme on the basis of the two combined samples selected from the two lines. Moreover, it is supposed that the distributions of lifetimes of the two products satisfy in a proportional hazard model. A general form for the distributions is considered, and we tackle the problem of obtaining Bayes estimates under the squared error and linear-exponential (LINEX) loss functions. As a special case, the Weibull distribution is discussed in more detail. Finally, the estimated risks of the various estimators obtained are compared using the Monte Carlo method.  相似文献   
96.
We show that the existing tests for asymptotic independence are sensitive to outliers. A robust test is proposed. The new test is made stable under contamination through a shrinkage scheme. Simulations show that the new test performs well in the presence of contaminated data while maintaining good properties when there is no contamination. An application to real data shows the added value of our new robust approach.  相似文献   
97.
Based on data received from pension supervisory authorities, the article reviews 85 different pension schemes in 44 jurisdictions by looking at fees and charges as well as their legal ceilings and their development since 2014. A key finding is the observed decrease in fees and caps. The article presents jurisdictions according to clusters, i.e. by groups of countries with identical or very similar items already covered by pension fees, and analyses the extent to which various cost and fee elements are covered by fees charged to members. Finally, we calculate charge ratios for each cluster to quantify the impact of fees and charges on pension savings. Occupational defined contribution pension schemes and personal plans linked to employment tend to be much more cost effective than personal schemes that have no direct employment link.  相似文献   
98.
ABSTRACT

The current study used a sequential, exploratory mixed-method design to explore how a social work study scholarship implemented in Aotearoa New Zealand impacted on recipients’ qualification completion and their professional and practice competence. Phase one involved 13 individual interviews with past award recipients which described how the study award impacted on their qualification completion. Thematic analysis was used to extract themes. These themes were examined in the second phase through a quantitative battery completed by 107 past recipients to examine their professional and practice competence. The findings from interviews showed the award enabled recipients to complete their studies and improve their social work practice without causing undue stress or financial pressure on the recipient and their family. Quantitative analysis corroborated and extended these findings to demonstrate that the award contributed to lifting the level of social work knowledge, competence, and skills in the recipients. Accompanying the successful qualification completion, these qualified social workers were equipped with essential skills, promoting social work values and competence to contribute and safeguard the benefit of children, families, and communities. The awards offered a ‘wrap around’ support and was not limited by age or ethnicity but provided a support system to achieve qualification completion.  相似文献   
99.
陆贾是对岭南的文明开发卓有贡献的历史人物,两千年前留在岭南最重要的史迹遗址,是位于广州荔湾区西村的"泥城"。一处人文遗迹会给我们带来怎样的历史思考与未来取向?纪念性价值、社会性价值、教育性价值,是一切人文史迹共有的特征,"泥城"当然也不例外。以体现人物精神思想为中心,以人文史迹及其环境为物质载体,构建供人们瞻仰、缅怀、发思古之幽情,供人们休憩、审美、抚今追昔而探索更美好将来的公共园林,可是对古人、今人、未来者皆为美事的举措。  相似文献   
100.
Gupta et al. and Huang considered optional randomized response techniques where the probability of choosing the randomized (or direct) response is fixed for all the respondents. In this paper the assumption of the constant probability of choosing the option has been relaxed by dividing respondents into two groups: one group provides direct response and the second a randomized response. The method of estimation of the population mean and variances under the modified assumption are obtained. Relative efficiencies of the proposed techniques are compared theoretically and empirically.  相似文献   
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