改革和完善会计教育努力推进我国会计标准的国际化

会计标准国际化是经济全球化的必然要求。文章从我国为推进会计标准国际化所做的努力及其存在的差距、改革和完善会计教育、积极推进会计标准国际化等方面进行了有益的探索     

动产所有权合同移转模式的比较法研究

本文采用比较法的方法 ,就有体动产所有权合同移转模式进行了探讨。认为除法律另有规定或者当事人另有约定外 ,有体动产所有权的移转应该从交付受让人时发生 ;有体动产所有权移转的效力依赖于基础合同的存在及其有效。文章同时对我国《合同法》的相关条款存在的缺陷提出了自己的观点     

Markov Properties for Acyclic Directed Mixed Graphs

We consider acyclic directed mixed graphs, in which directed edges ( x → y ) and bi-directed edges ( x ↔ y ) may occur. A simple extension of Pearl's d -separation criterion, called m -separation, is applied to these graphs. We introduce a local Markov property which is equivalent to the global property resulting from the m -separation criterion for arbitrary distributions.     

A Sparse Implementation of the Average Information Algorithm for Factor Analytic and Reduced Rank Variance Models

Factor analytic variance models have been widely considered for the analysis of multivariate data particularly in the psychometrics area. Recently Smith, Cullis & Thompson (2001) have considered their use in the analysis of multi‐environment data arising from plant improvement programs. For these data, the size of the problem and the complexity of the variance models chosen to account for spatial heterogeneity within trials implies that standard algorithms for fitting factor analytic models can be computationally expensive. This paper presents a sparse implementation of the average information algorithm (Gilmour, Thompson & Cullis, 1995) for fitting factor analytic and reduced rank variance models.     

贵州省主导产业选择的投入产出分析

正确地选择主导产业对一个地区的经济发展有着至关重要的作用。本文以贵州省投入产出表为依据，运用投入产出分析方法，对地区主导产业的选择进行探讨，为贵州省产业结构调整和区域经济发展规划提供经济学意义的理论参考。     

经济法与市场经济——对现代经济法的一种认识

经济法是现代市场经济发展到一定阶段出现政府干预失灵的特定历史下产生的法律部门和法律学科.它不仅是政府干预经济的有效手段,也是政府干预的约束和规范,是政府干预法治化和市场秩序优化的必然需求.同时,现代经济法法益保护也具有双重性既侧重于社会公共利益的保护,又兼顾市场经济个体私利的保护,实现社会公益和个体私益的最大协调和平衡.     

论税收筹划与税收优惠政策目标实现的关系

税收优惠政策是我国目前广泛应用的重要财政工具之一,影响政府税收优惠政策目标能否有效实现的因素很多,其中纳税人的税收优惠政策筹划活动是一个重要影响因素,通过对两者及其关系的研究,对政府税收优惠政策目标的确定及如何更好地利用纳税人的税收优惠政策筹划确保预期目标的实现,具有重要意义。     

新时期德育内容的重新构建

我国目前的德育内容远远不能适应当前市场经济的需要 ,有必要对其进行重构。适应时代发展的要求 ,应从传统道德的继承、市场经济的要求、科技伦理道德的发展三方面对德育内容进行重构     

中国私营经济发展的障碍因素分析

改革开放以来的20年,是我国私营经济发展的最好时期。私营经济已成为中国经济新的增长源,必将为中国的经济做出突出贡献。但从目前的现状看,影响私营经济发展的障碍因素,依旧严重地制约着私营经济的进一步发展。因此,客观地评价私营经济发展的历史、冷静地分析它的现状、科学地提出对策建议,将有利于私营经济的新发展,使其进入到一个更高的发展阶段。     

Human Salmonellosis: Estimation of Dose-Illness from Outbreak Data

The quantification of the relationship between the amount of microbial organisms ingested and a specific outcome such as infection, illness, or mortality is a key aspect of quantitative risk assessment. A main problem in determining such dose-response models is the availability of appropriate data. Human feeding trials have been criticized because only young healthy volunteers are selected to participate and low doses, as often occurring in real life, are typically not considered. Epidemiological outbreak data are considered to be more valuable, but are more subject to data uncertainty. In this article, we model the dose-illness relationship based on data of 20 Salmonella outbreaks, as discussed by the World Health Organization. In particular, we model the dose-illness relationship using generalized linear mixed models and fractional polynomials of dose. The fractional polynomial models are modified to satisfy the properties of different types of dose-illness models as proposed by Teunis et al . Within these models, differences in host susceptibility (susceptible versus normal population) are modeled as fixed effects whereas differences in serovar type and food matrix are modeled as random effects. In addition, two bootstrap procedures are presented. A first procedure accounts for stochastic variability whereas a second procedure accounts for both stochastic variability and data uncertainty. The analyses indicate that the susceptible population has a higher probability of illness at low dose levels when the combination pathogen-food matrix is extremely virulent and at high dose levels when the combination is less virulent. Furthermore, the analyses suggest that immunity exists in the normal population but not in the susceptible population.