基于公司治理的现代企业内部审计架构

经济体制的改革促进了现代企业制度的建立,内部审计是建立和完善企业制度不可或缺的要素之一。现代企业内部审计应包含确认、控制、咨询及治理四种职能,采用混合导向的审计模式,受监事会和总经理双重领导,形成以财务审计为基础,以经济效益审计为主导,以经济责任审计为特色,以战略审计、内部治理审计和专项审计为补充的架构体系。     

Polynomial Spline Estimation for a Generalized Additive Coefficient Model

Abstract.  We study a semiparametric generalized additive coefficient model (GACM), in which linear predictors in the conventional generalized linear models are generalized to unknown functions depending on certain covariates, and approximate the non-parametric functions by using polynomial spline. The asymptotic expansion with optimal rates of convergence for the estimators of the non-parametric part is established. Semiparametric generalized likelihood ratio test is also proposed to check if a non-parametric coefficient can be simplified as a parametric one. A conditional bootstrap version is suggested to approximate the distribution of the test under the null hypothesis. Extensive Monte Carlo simulation studies are conducted to examine the finite sample performance of the proposed methods. We further apply the proposed model and methods to a data set from a human visceral Leishmaniasis study conducted in Brazil from 1994 to 1997. Numerical results outperform the traditional generalized linear model and the proposed GACM is preferable.     

Optimal Composite Markers for Time‐Dependent Receiver Operating Characteristic Curves with Censored Survival Data

Abstract. To increase the predictive abilities of several plasma biomarkers on the coronary artery disease (CAD)‐related vital statuses over time, our research interest mainly focuses on seeking combinations of these biomarkers with the highest time‐dependent receiver operating characteristic curves. An extended generalized linear model (EGLM) with time‐varying coefficients and an unknown bivariate link function is used to characterize the conditional distribution of time to CAD‐related death. Based on censored survival data, two non‐parametric procedures are proposed to estimate the optimal composite markers, linear predictors in the EGLM model. Estimation methods for the classification accuracies of the optimal composite markers are also proposed. In the article we establish theoretical results of the estimators and examine the corresponding finite‐sample properties through a series of simulations with different sample sizes, censoring rates and censoring mechanisms. Our optimization procedures and estimators are further shown to be useful through an application to a prospective cohort study of patients undergoing angiography.     

Fisher's Information for Discretely Sampled Lévy Processes

This paper studies the asymptotic behavior of Fisher's information for a Lévy process discretely sampled at an increasing frequency. As a result, we derive the optimal rates of convergence of efficient estimators of the different parameters of the process and show that the rates are often nonstandard and differ across parameters. We also show that it is possible to distinguish the continuous part of the process from its jumps part, and even different types of jumps from one another.     

Open Source Development with a Commercial Complementary Product or Service

We examine optimal control decisions regarding pricing, network size, and hiring strategy in the context of open source software development. Opening the source code to a software product often implies that consumers would not pay for the software product itself. However, revenues may be generated from complementary products. A software firm may be willing to open the source code to its software if it stands to build a network for its complementary products. The rapid network growth is doubly crucial in open source development, in which the users of the firm's products are also contributors of code that translates to future quality improvements. To determine whether or not to open the source, a software firm must jointly optimize prices for its various products while simultaneously managing its product quality, network size, and employment strategy. Whether or not potential gains in product quality, network size, and labor savings are sufficient to justify opening the source code depends on product and demand characteristics of both the software and the complementary product, as well as on the cost and productivity of in‐house developers relative to open source contributors. This paper investigates these crucial elements to allow firms to reach the optimal decision in choosing between the open and closed source models.     

语篇方式的互文性探析

语篇方式是意义的主要表现手法,语篇方式语言单位的切分和互文性研究,即同一语篇方式形式对等的语言单位和语义对等的结构单位两种区分,强调局部结构和整体结构的关系,是语言认知与交际的经济手段,拓宽语篇分析与翻译的视角。     

基于项目的JSP实训课程学习质量评价探索与实践

阐述了JSP实训课程"任务驱动、项目导向"的教学模式改革,构建了与之对应的以"教师、学生、企业"为评价主体、多种评价方式相结合的"三方"式学生学习质量评价模式,通过实例说明了如何运用这种模式来评价学生学习质量,总结了"三方"式评价模式的意义和作用,指出了课题进一步研究的方向。     

教师资格证“国考”背景下教师教育课程与教学改革的思考

课程改革是教学改革的基础。教师资格证“国考”给师范教育带来极大挑战,高等专科学校教师教育课程与教学改革任重而道远。担任教师教育课程的教师需认真研读和把握教师资格证“国考”的相关精神,结合师范院校各专业人才培养方案的实施要求,紧紧围绕学生的发展这一中心任务,积极创新教学模式和改革教学评价方式,从而实现将学生教育教学知识与能力的培养和综合素质的提升与教师资格证“国考”的有效衔接。     

Two-stage phase II trials with early stopping for effectiveness and safety as well as ineffectiveness or harm

This article proposes new optimal and minimax designs, which allow early stopping not only for ineffectiveness or toxicity but also for sufficient effectiveness and safety. These designs may facilitate effective drug development by detecting sufficient effectiveness and safety at an early stage or by detecting ineffectiveness or excessive toxicity at an early stage. The proposed design has advantage over other designs in the sense that it can control the type I error rate and is robust against the real association parameter. Comparing to Jin's design, it is always advantageous in terms of expected sample size.     

后“棱镜门”时代的网络共同体交往模式批判

“棱镜门”事件导致网络共同体的“真实界”被放大,在网络共同体内重塑异质性主体间的理解与共识成为关注的核心问题,对网络共同体的结构、交往模式等进行比较分析。研究认为,在后“棱镜门”时代,西方世界对于网络共同体中的交往关系研究具有促进结构扁平化、推崇市场规范、强调多元治理等发展趋向,其衍生出的“去中心”“西方中心”“多中心”网络共同体交往模式,难以重塑真诚、真实、正当的交往行动,其“治标不治本”的原因在于,都隐含着“物对人的统治”的内在逻辑,受到扭曲和异化的交往关系本身便是资本主义生产方式影响下的必然结果;网络空间命运共同体各主体之间能够就如何实现共同体内最广泛的公共性展开道德商谈,重新确立集体对于个体的先在性,倡导的“互联互通、共享共治”是其超越性所在,这一命运共同体试图在现实而非抽象的社群需求与政治共识上重塑主体间交往行动,也是对当前网络共同体交往关系所进行的结构性反思。