高校内部会计控制存在的问题及对策

隐喻是人们将更为熟悉的事物的特点和结构映射到相对陌生的事物上,最终形成一种新的概念结构。本文运用隐喻化词语的认知模式,以英语委婉语为解读对象,以求揭示英语委婉语的隐喻本质及语域投射域范畴及其意义演变情况。     

直销“异化”风险的法律防范

直销易于＂异化＂为金字塔销售计划的特征,使得直销制度一直难以被人们完全接纳。如何在合理发展直销业的同时,行之有效地杜绝直销＂异化＂,是直销立法所关注的重点问题。文章结合国外的直销立法经验以及我国直销法律政策的演进历程,深入分析目前我国直销法律防范直销＂异化＂的相关规定,并就如何制止目前仍存在的非法传销活动提出相应的建议。     

内部控制的影响因素及经济后果研究——国外内部控制实证文献评述

SOX法案颁布后,针对内部控制的研究成为一个热点,仅以世界上被广泛认可的三本顶尖会计学术杂志（Top Three）为例,近几年就发表了30多篇这方面的高质量学术论文。这些文献,从影响因素和经济后果两个方面来分析内部控制的实证研究成果,期望能为我国理论界开展内部控制的实证研究,为实务界认识内部控制,继而建立、健全和有效实施内部控制提供帮助。     

聚合物微球粒径与岩芯孔喉的匹配关系研究

根据岩芯孔喉基本计算公式,计算岩芯的平均孔喉直径,通过吸水膨胀后不同大小聚合物微球在岩芯中的封 堵效果,研究了聚合物微球大小与岩芯孔喉的匹配关系,确定了聚合物微球在岩芯中具有稳定封堵性能时微球粒径与 岩芯孔喉直径的比值范围。从聚合物微球吸水膨胀性能、剪切前后微球粒径变化、不同大小聚合物微球在岩芯中的封 堵效果、与岩芯匹配后的聚合物微球调剖作用对水驱采收率的影响几个方面,研究了聚合物微球大小与岩芯孔喉的匹 配关系,从而为聚合物微球调剖体系大小选择提供实验依据。研究表明,当聚合物微球粒径与岩芯孔喉直径比值在 0.33～1.50 时,聚合物微球可以在岩芯中形成稳定的封堵能力,当聚合物微球粒径与孔喉直径比值在1.20～1.50 时,聚 合物微球兼具良好的运移能力和封堵效果。     

基于风险计量指标的证券组合投资的数学模型及其应用

本文建立的证券组合投资的数学模型采用风险系数β作为控制证券投资风险的参数,其经济意义明确,实用性强。该模型应用于证券组合投资,效果明显,操作方便。     

Case–control studies with complex sampling

The use of complex sampling designs in population-based case–control studies is becoming more common, particularly for sampling the control population. This is prompted by all the usual cost and logistical benefits that are conferred by multistage sampling. Complex sampling has often been ignored in analysis but, with the advent of packages like SUDAAN, survey-weighted analyses that take account of the sample design can be carried out routinely. This paper explores this approach and more efficient alternatives, which can also be implemented by using readily available software.     

Heteroscedastic Regression Models and Applications to Off-line Quality Control

We discuss in the present paper the analysis of heteroscedastic regression models and their applications to off-line quality control problems. It is well known that the method of pseudo-likelihood is usually preferred to full maximum likelihood since estimators of the parameters in the regression function obtained are more robust to misspecification of the variance function. Despite its popularity, however, existing theoretical results are difficult to apply and are of limited use in many applications. Using more recent results in estimating equations, we obtain an efficient algorithm for computing the pseudo-likelihood estimator with desirable convergence properties and also derive simple, explicit and easy to apply asymptotic results. These results are used to look in detail at variance minimization in off-line quality control, yielding techniques of inferences for the optimized design parameter. In application of some existing approaches to off-line quality control, such as the dual response methodology, rigorous statistical inference techniques are scarce and difficult to obtain. An example of off-line quality control is presented to discuss the practical aspects involved in the application of the results obtained and to address issues such as data transformation, model building and the optimization of design parameters. The analysis shows very encouraging results, and is seen to be able to unveil some important information not found in previous analyses.     

Subterranean termites in the urban landscape: Understanding their social structure is the key to successfully implementing population management using bait technology

Subterranean termites will likely continue to be major economic insect pests in the urban environment. Public concerns about pesticide use will not abate but continue to drive development and implementation of environmentally more acceptable control strategies for subterranean termites. Termite baits are a promising alternative to soil termiticide treatments for protection of structures, but the correlation between killing termites in the landscape and protecting structures is tenuous given our current understanding of termite biology. We discuss the problems associated with defining the efficacy of termite bait products in regard to determining termite population parameters in the field. This discussion is in the form of six case histories involving measures of termite activity and relatedness taken over a three-year period. Our findings highlight the need to include control populations in studies of termite bait efficacy, the mobility of termite populations over time, the importance of defining the techniques used to describe termite colony associations, and the need to use a multidisciplinary research approach in addressing the question of termite social structure.     

构建企业会计模式的探讨

企业会计模式是对构成企业会计活动的各种要素按照一定逻辑进行综合描述,以反映各要素基本特征及其相互联系的有机整体.国家的经济制度、经济模式和经济发展水平等分别在不同层次上对企业会计模式产生影响.构建企业会计模式需要解决的几个问题包括不同信息使用者之间信息需求的差异,信息客观性与相关性的背离,会计监督机制与内部人控制的矛盾.为了规范企业会计工作,提高会计信息质量,应该从以下几个方面着手建设企业会计模式规范会计管理制度,完善会计信息系统,合理设置会计监督机制.     

管制下的企业行为与绩效分析

自然垄断行业需要政府管制,但受管制企业由于缺乏竞争容易产生低效率的弊端。如何确立自然垄断行业中的政府职能, 政府如何对自然垄断行业进行适度管制以提高其效率已成为国有企业改革进程中的新课题。本文通过对具有竞争结构的国有企业改革过程的考察, 分析了政府管制与企业效益的关系, 通过对市场进入管制下企业行为的描述, 讨论了政府管制对社会福利的影响及可能引发的社会成本。针对政府管制可能产生的低效率情况, 探讨了管制改革的对策及管制改革的效率目标