境外所得税收综合限额抵免效应研究

境外所得税收抵免的计算虽是对外直接投资税收政策中一个简单环节,但不同的计算方法对ODI的影响也不同。国内学者普遍呼吁实行综合限额抵免,但政府基于税收以及东道国反应的考虑而迟迟未实行。研究表明综合限额抵免确实能够减轻投资者税负,达到激励ODI的作用,且在延期纳税条件下,政府顾虑的影响并不明显,因此我国还是应该变分国不分项限额抵免为综合限额抵免。     

Design and Analysis of Hospital Admission Control for Operational Effectiveness

Variability in hospital occupancy negatively impacts the cost and quality of patient care delivery through increased emergency department (ED) congestion, emergency blockages and diversions, elective cancelations, backlogs in ancillary services, overstaffing, and understaffing. Controlling inpatient admissions can effectively reduce variability in hospital occupancy to mitigate these problems. Currently there are two major gateways for admission to a hospital: the ED and scheduled elective admission. Unfortunately, in highly utilized hospitals, excessive wait times make the scheduled gateway undesirable or infeasible for a subset of patients and doctors. As a result, this group often uses the ED gateway as a means to gain admission to the hospital. To better serve these patients and improve overall hospital functioning, we propose creating a third gateway: an expedited patient care queue. We first characterize an optimal admission threshold policy using controls on the scheduled and expedited gateways for a new Markov decision process model. We then present a practical policy based on insight from the analytical model that yields reduced emergency blockages, cancelations, and off‐unit census via simulation based on historical hospital data.     

整合营销中的组织制度构建

在现代企业整合营销的过程中,应创造能更有效实施整合营销的混合型组织结构。整合营销的制度构建是整合营销取得成功的关键,文章就整合营销制度构建的原理、原则、方法等做了具体分析。企业只有把"以消费者为导向"的整合营销目标真正落到实处,才能具有综合竞争力。     

A robust regression model for a first-order autoregressive time series with unequal spacing: application to water monitoring

Summary.  Time series arise often in environmental monitoring settings, which typically involve measuring processes repeatedly over time. In many such applications, observations are irregularly spaced and, additionally, are not distributed normally. An example is water monitoring data collected in Boston Harbor by the Massachusetts Water Resources Authority. We describe a simple robust approach for estimating regression parameters and a first-order autocorrelation parameter in a time series where the observations are irregularly spaced. Estimates are obtained from an estimating equation that is constructed as a linear combination of estimated innovation errors, suitably made robust by symmetric and possibly bounded functions. Under an assumption of data missing completely at random and mild regularity conditions, the proposed estimating equation yields consistent and asymptotically normal estimates. Simulations suggest that our estimator performs well in moderate sample sizes. We demonstrate our method on Secchi depth data collected from Boston Harbor.     

A note on infinite-armed Bernoulli bandit problems with generalized beta prior distributions

A bandit problem with infinitely many Bernoulli arms is considered. The parameters of Bernoulli arms are independent and identically distributed random variables from a generalized beta distributionG3B(a, b, λ) witha, b>0 and 0<λ<2. Under the generalized beta prior distributions, we first derive the asymptotic expected failure rates ofk-failure strategies, and then obtain a lower bound for the expected failure rate over all strategies investigated in Berry et al. (1997). The asymptotic expected failure rates for the other three strategies studied in Berry et al. (1997) are also included. Numerical estimations for a variety of generalized beta prior distributions are presented to illustrate the performances of these strategies.     

Goodness-of-fit Tests for Semi-Markov and Markov Survival Models with One Intermediate State

Survival data with one intermediate state are described by semi-Markov and Markov models for counting processes whose intensities are defined in terms of two stopping times T ₁< T ₂. Problems of goodness-of-fit for these models are studied. The test statistics are proposed by comparing Nelson–Aalen estimators for data stratified according to T ₁. Asymptotic distributions of these statistics are established in terms of the weak convergence of some random fields. Asymptotic consistency of these test statistics is also established. Simulation studies are included to indicate their numerical performance.     

On a generalization to Marshall–Olkin scheme and its application to Burr type XII distribution

Marshall–Olkin semi-Burr and Marshall–Olkin Burr distributions are introduced and studied. Their various characteristics in reliability analysis are derived. Applications in time series analysis are discussed.     

基于多元智能理论的多元评价体系及其在综合英语教学中的应用

介绍基于多元智能理论的多元评价体系，并分析英语专业综合英语教学的现状，进而提出将多元评价运用于综合英语教学中，以期推进综合英语的进程，分析这一应用的可取之处以及所面临的问题。     

企业集成创新模式和实现途径初探——云南铜业股份有限公司集成创新的思考

集成创新是提高企业核心竞争力和保持持续竞争优势的关键。本文在集成创新理论研究的基础上，结合云南铜业股份有限公司案例探讨企业集成创新模式和实现途径，以期对企业集成创新实践提供借鉴作用。     

A comparative study of series arima/mlp hybrid models for stock price forecasting

ABSTRACT

Series hybrid models are one of the most widely-used hybrid models that in which a time series is assumed to be composed of two linear and nonlinear components. In this paper, the performance of two types of these hybrid models is evaluated for predicting stock prices in order to introduce the more reliable series hybrid model. For this purpose, ARIMA and MLPs are elected for constructing series hybrid models. Empirical results for forecasting three benchmark data sets indicate that despite of more popularity of the conventional ARIMA-ANN model, the ANN-ARIMA hybrid model can overall achieved more accurate results.