企业税务筹划的理论假设、理性选择和实务解析

企业税务筹划的理论假设是在总结业务实践经验的基础上 ,通过逻辑推理得出的判断 ;通过对纳税人行为的成本——收益分析 ,得出税务筹划是企业理性选择的结论。而要进行税务筹划 ,仅有良好的愿望还是不够的 ,它还需要借助一定的条件 ,运用相应的方法才能得以实现。     

A bayesian test for a two-way contingency table using independence priors

One method of testing for independence in a two-way table is based on the Bayes factor, the ratio of the likelihoods under the independence hypothesis H and the alternative hypothesis H. The main difficulty in this approach is the specification of prior distributions on the composite hypotheses H and H. A new Bayesian test statistic is constructed by using a prior distribution on H that is concentrated about the “independence surface” H. Approximations are proposed which simplify the computation of the test statistic. The values of the Bayes factor are compared with values of statistics proposed by Gunel and Dickey (1974), Good and Crook (1987), and Spiegelhalter and Smith (1982) for a number of two-way tables. This investigation suggests a strong relationship between the new statistic and the p-value.     

数理统计：科技英语语法研究的二元属性分析法

科技英语作为一种特殊的语言变体已引起广泛关注。许多学者曾对其进行研究并取得成果 ,但都缺乏必要的数理依据。介绍科技英语的数量统计方法 ,即先对科技文献进行随机抽样 ,进而采用二元属性分析法进行数理统计 ,再附之以归纳与演绎法综合应用从而过滤出数据 ,找出型式 ,这样即可检验现有假设 ,又可为科技英语的翻译及教学提供一个科学范式 ,以规范此领域的工作。     

行为金融学发展研究

20世纪 80年代以来 ,有效市场假说在理论和实践上受到了严峻的挑战 ,行为金融学逐渐兴起。文章在国内外研究的基础上阐述了行为金融学产生的历史背景、发展阶段 ,分析了行为金融学的理论基础 ,概括了行为金融学的主要模型并指出行为金融学未来的发展方向。     

二语习得中的输入与输出

输入和输出是外语学习的两个终端行为 ,文章在客观地介绍了Krashen的输入假说和Swain的输出假说后 ,着重探讨了两者的相关本质及对我国英语教学的启示     

科学假说的证实性探讨

系统剖析了逻辑实证主义的证实观,提出了证实的必然性概念;在此基础上,根据科学认识活动的特点和过程,把必然性概念划分为三个层次,即本体论必然性、认识论必然性和评价论必然性;并讨论了证实性评价的确认度方法。     

Semiparametric Time-Varying Coefficients Regression Model for Longitudinal Data

Abstract.  In this paper, we consider a semiparametric time-varying coefficients regression model where the influences of some covariates vary non-parametrically with time while the effects of the remaining covariates follow certain parametric functions of time. The weighted least squares type estimators for the unknown parameters of the parametric coefficient functions as well as the estimators for the non-parametric coefficient functions are developed. We show that the kernel smoothing that avoids modelling of the sampling times is asymptotically more efficient than a single nearest neighbour smoothing that depends on the estimation of the sampling model. The asymptotic optimal bandwidth is also derived. A hypothesis testing procedure is proposed to test whether some covariate effects follow certain parametric forms. Simulation studies are conducted to compare the finite sample performances of the kernel neighbourhood smoothing and the single nearest neighbour smoothing and to check the empirical sizes and powers of the proposed testing procedures. An application to a data set from an AIDS clinical trial study is provided for illustration.     

Pseudo‐likelihood ratio tests for semiparametric multivariate copula model selection

The authors propose pseudo‐likelihood ratio tests for selecting semiparametric multivariate copula models in which the marginal distributions are unspecified, but the copula function is parameterized and can be misspecified. For the comparison of two models, the tests differ depending on whether the two copulas are generalized nonnested or generalized nested. For more than two models, the procedure is built on the reality check test of White (2000). Unlike White (2000), however, the test statistic is automatically standardized for generalized nonnested models (with the benchmark) and ignores generalized nested models asymptotically. The authors illustrate their approach with American insurance claim data.     

论管理中的绿色和谐人假设

西方管理理论伴随着对人性认识的深化而不断演进,人性假设的每一次进步相应也就建立起管理理论发展的一个里程碑,而人性假设的缺陷也就造成管理理论的缺陷。绿色和谐人假设是符合生态时代真理性判断要求的伦理事实判断,按绿色和谐人假设进行管理,实即按生态时代的道德原理和伦理规范来管理。绿色和谐人假设无疑是生态时代管理理论和实践的人性基础。     

Krashen的“输入”理论对英语新闻听力教学的启示

英语新闻听力是英语专业学生学习的一个薄弱环节。研究K rashen的语言输入理论,对开展英语新闻听力教学有很大的启示。