责任会计推广应用难的成因及解决对策

介绍了责任会计在我国会计领域的应用情况,指出在我国企业中没有得到普遍应用的具体原因。并明确提出了深化会计改革必须“建立以责任会计为主要形式的企业会计管理体系”的发展思路。结合我国现阶段经济发展的现状,提出了一些合理化的建议和措施。     

国有企业青年人才流失现象浅议

青年人才流失严重,已成为国企改革中的一个突出问题。对国企弊端及其低收入的失望,对国企僵化人事制度的压抑,对国企改革引发的个人利益阵痛的矛盾,对国企诸多不公平现象的抵触,心态的流失导致了行为上的流失。国企必须加强思想教育、注重培训,提高效益,以实现“感情留人”、“事业留人”、“待遇留人”的目的。一言以蔽之:留人要留心。     

《文学》月刊的“儿童文学特辑”

20世纪30年代是中国儿童文学兴盛的时代,这一时期许多著名的作家都参与儿童文学的创作与研究。《文学》月刊作为30年代的一个著名文学刊物,对儿童文学的发展起了巨大的促进作用。《文学》月刊的"儿童文学特辑"体现了30年代儿童文学的特点和发展方向。     

违约精神损害赔偿刍议

通过对最高人民法院《关于确定民事侵权精神损害赔偿责任若干问题的解释》中违反合同不得请求精神损害赔偿的规定的研究以及对当今各国违约精神损害赔偿立法的考察,论证了违约精神损害赔偿的必要性与可能性,并对我国违约精神损害赔偿制度的设计提出了初步设想。     

我国商会预防和应对对华反倾销诉讼的策略及措施

近年来,在国外我国产品被控反倾销的次数不断增多,而相比之下,胜诉案件的比例却没有同等增长,这对我国的出口贸易秩序和出口贸易发展造成极为不利的影响.商会应利用其自身优势,确定应对对华反倾销诉讼的策略,并采取相应的具体措施,积极参与对华反倾销诉讼活动的各个环节,进而改变预防和应对对华反倾销的各种被动局面.     

Comparison of performance measures for multivariate discrete models

For multivariate probit models, Spiess and Tutz suggest three alternative performance measures, which are all based on the decomposition of the variation. The multivariate probit model can be seen as a special case of the discrete copula model. This paper proposes some new measures based on the value of the likelihood function and the prediction-realization table. In addition, it generalizes the measures from Spiess and Tutz for the discrete copula model. Results of a simulation study designed to compare the different measures in various situations are presented.     

Dementia Special Care Units

Abstract

Despite continued interest and growth in special care units in the United States, there is no uniform agreement on characteristics for these units, specific outcomes, or satisfaction with them. This study examined family satisfaction with Dementia Special Care Units (SCUs) using a modified standardized instrument and follow-up interviews. The study included five SCUs in one state, three participating in a dementia SCU demonstration project. Family outcomes were evaluated using surveys and interviews. The only significant difference between facilities in the demonstration project and the comparison facilities was one variable noting family with residents in the demonstration project had more positive perceptions regarding resident safety. The study illustrates a need for policy makers to more clearly identify and regulate special aspects of SCUs, taking family perceptions into consideration.     

Deciding with Thresholds: Importance Measures and Value of Information

Risk‐informed decision making is often accompanied by the specification of an acceptable level of risk. Such target level is compared against the value of a risk metric, usually computed through a probabilistic safety assessment model, to decide about the acceptability of a given design, the launch of a space mission, etc. Importance measures complement the decision process with information about the risk/safety significance of events. However, importance measures do not tell us whether the occurrence of an event can change the overarching decision. By linking value of information and importance measures for probabilistic risk assessment models, this work obtains a value‐of‐information‐based importance measure that brings together the risk metric, risk importance measures, and the risk threshold in one expression. The new importance measure does not impose additional computational burden because it can be calculated from our knowledge of the risk achievement and risk reduction worth, and complements the insights delivered by these importance measures. Several properties are discussed, including the joint decision worth of basic event groups. The application to the large loss of coolant accident sequence of the Advanced Test Reactor helps us in illustrating the risk analysis insights.     

Comparing mean ranks for repeated measures data

Rank tests are considered that compare t treatments in repeated measures designs. A statistic is given that contains as special cases several that have been proposed for this problem, including one that corresponds to the randomized block ANOVA statistic applied to the rank transformed data. Another statistic is proposed, having a null distribution holding under more general conditions, that is the rank transform of the Hotelling statistic for repeated measures. A statistic of this type is also given for data that are ordered categorical rather than fully rankedo Unlike the Friedman statistic, the statistics discussed in this article utilize a single ranking of the entire sample. Power calculations for an underlying normal distribution indicate that the rank transformed ANOVA test can be substantially more powerful than the Friedman test.     

优势互补,协力合作开发——中俄双方联合开发抚远三角洲的问题研究

随着中俄两国在抚远三角洲国界线走向勘界工作的结束,两国地方政府便将抚远三角洲的开发建设提上重要议事日程。抚远三角洲独特的地缘优势使中俄双方在抚远三角洲开发建设上具有极强的互补性。因此,中俄双方遵循互利双赢的原则,不断完善合作协调机制,大力发展在能源、资源、农业、科技及旅游业等方面的协力合作,共同将抚远三角洲打造为区域开放合作的大平台。