中西比较视野中的分享经济理论

分享经济理论大致包括西方分享经济理论和中国公有制分享经济理论两种形态。这两种理论在思想来源、逻辑起点、基本原理和实践结果等方面存在着较大的差异。西方分享经济理论所主张的雇员和资本家共同分享利润,只是形式上分享,其实质仍然是按资分配,不可能真正实现公平的收入分享。公有制分享经济理论所倡导的净收入分成制是在社会主义公有制以及按劳分配条件下对新创造价值的分享,它可使国家、企业和职工三者结成了利益共同体,在追求共同利益的动力驱使下,发展生产,实现国家、企业和个人三者之间真正意义上的利益分享。     

略论财务会计的前沿态势

网络技术的发展,为会计领域带来了新的活力和契机。它不仅使会计本身概念框架发生前所未有的变化,也将引发对现行会计规则的挑战,对传统会计理论与方法的整合。会计信息化的本质是会计与现代信息技术相融合的发展过程,它必将成为会计未来的发展趋势。     

基于校园网的三层结构网络教学平台构建

网络教学平台是实现网络教学的基础。传统的两层结构应用模式具有一定的局限性,采用Web数据库技术和动态网页设计技术构建基于校园网的三层结构网络教学平台,能有效的解决网络传输流量等方面的问题,能更好的在校园网上实现教学资源的共享,提高网络教学的质量。     

论网络营销中的广告决策

网络广告与传统广告相比有着明显的特点与优势,因此受到越来越多企业的重视。网络营销广告决策应注意确定广告目标受众、目标设定及广告预算等相关事宜,并应掌握网络宣传的相关技巧,以达到网络广告的最佳效果。     

网络辅导教学的思考和探索

分析了CAI课件开发制作的现状,论述了网络课件的发展势在必行,阐述了网络辅导学习的概念和系统开发的关键技术。以笔者熟悉的课程为例,对超媒体网络辅导教学的设计作了初步的探索。     

The stratified win statistics (win ratio,win odds,and net benefit)

The win odds and the net benefit are related directly to each other and indirectly, through ties, to the win ratio. These three win statistics test the same null hypothesis of equal win probabilities between two groups. They provide similar p-values and powers, because the Z-values of their statistical tests are approximately equal. Thus, they can complement one another to show the strength of a treatment effect. In this article, we show that the estimated variances of the win statistics are also directly related regardless of ties or indirectly related through ties. Since its introduction in 2018, the stratified win ratio has been applied in designs and analyses of clinical trials, including Phase III and Phase IV studies. This article generalizes the stratified method to the win odds and the net benefit. As a result, the relations of the three win statistics and the approximate equivalence of their statistical tests also hold for the stratified win statistics.     

非再生资源开发利用中自身价值折耗测算方法研究

摘　　要:构建定量计算和评估开发利用中非再生资源自身价值折耗的理论与方法是绿色GDP核算的关键。目前,净租法、使用者成本法是被用于非再生自然资本价值折耗最主要的方法。但在这两者中,比较分析的结果表明。虽然它们是在一个相同的思想指导下的非再生资源折耗值测算的方法,但由于使用者成本法对处理存在不断变化的开采量、存储量的情况能运用自如,并且使用其计算的资源价值折耗值也相对稳定等。于是,使用者成本法就成为对非再生资源开发利用中价值折耗进行计量的比较可行的方法 。     

The Bayesian elastic net regression

A Bayesian elastic net approach is presented for variable selection and coefficient estimation in linear regression models. A simple Gibbs sampling algorithm was developed for posterior inference using a location-scale mixture representation of the Bayesian elastic net prior for the regression coefficients. The penalty parameters are chosen through an empirical method that maximizes the data marginal likelihood. Both simulated and real data examples show that the proposed method performs well in comparison to the other approaches.     

Welfare residualism: a comparative study of the Basic Livelihood Security systems in China and South Korea

Gao Q, Yoo J, Yang S‐M, Zhai F. Welfare residualism: a comparative study of the Basic Livelihood Security systems in China and South Korea Int J Soc Welfare 2011: 20: 113–124 © 2010 The Author(s), International Journal of Social Welfare © 2010 Blackwell Publishing Ltd and International Journal of Social Welfare. In this article, the Basic Livelihood Security (BLS) systems of China and South Korea are compared. The purpose of BLS is to provide a safety net for poor families, particularly the unemployed and the retired who were hard‐hit by recent economic reforms and crises. A common characteristic of the two systems is residual welfare marked by strict eligibility rules and limited coverage. Both systems are subordinate to the primary goal of economic growth and therefore only compensate for the very disadvantaged left behind by market competition. Neither system is particularly effective in achieving its original antipoverty goals. However, South Korea's provision of self‐support programs to supplement cash transfers has helped individuals to move from welfare to work, and thus has implications for China's BLS system. Both countries need to put more emphasis on equity and social justice in their ongoing reforms and expansions of BLS.     

网络文化的表现形式及其特点

针对互联网发展形成的一种新的文化现象——网络文化,结合网络技术的发展评述了网络文化发展主要阶段的表现形式及其意义;指出了网络文化以信息技术发展为基础,以多媒体表现形式为手段,作为一种新型文化形式具有的特点。