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111.
目前 ,国内各类专业书籍上对企业多品种生产能力核定的方法不外乎三种 ,这三种方法的原理基本相同 ,核定过程较为繁复 ,本文提出了一种逻辑原理和过程更为简单的方法。 相似文献
112.
吴晟 《湖南人文科技学院学报》2003,(4):124-126
清产核资是一项长期而艰巨的工作,做好清产核资工作,有利于全面摸清家底,推进预算管理体制改革,加强预算单位财产监管和经费资金规范管理。 相似文献
113.
曾维萍 《河南科技大学学报(社会科学版)》2001,19(1):57-59
对三种防止会计信息失真的措施进行了分析 :会计委派制度虽然在防止经营权侵犯所有权方面起到了一定的作用 ,但其会计控制外化的错位将导致所有者与经营者之间的对抗而无助于问题的解决 ;稽察特派员制度虽避免了新的政企不分 ,但只是对结果的监督 ,不可长期使用 ;财务总监制度使会计的双层监督职能得以真正落实 ,更具科学合理性 相似文献
114.
Douglas A. Johnson Sarah E. Casella Heather McGee Sin Chien Lee 《Journal of Organizational Behavior Management》2014,34(2):104-121
Functional analyses and assessments have become the accepted gold standards in many applied areas of behavior analysis, including Organizational Behavior Management (OBM), in recent years. Despite their acceptance, OBM data on such tools have been largely absent. There are several assessment alternatives in OBM (e.g., ABC, PIC/NIC, Behavior Engineering Model), but two assessment approaches most common in the Journal of Organizational Behavior Management are Behavioral Systems Analysis (BSA) and the Performance Diagnostic Checklist (PDC). To date there have been no comprehensive reviews of BSA or the PDC from which one might draw ideas for application, research, and the advancement of the field. The goals of this paper are to (a) provide a review of the BSA and PDC literature within the Journal of Organizational Behavior Management (JOBM), (b) discuss the implications of the results of the review, and (c) provide suggestions for future research utilizing BSA and the PDC. 相似文献
115.
Zimmerman M Chelminski I Young D 《Journal of gambling studies / co-sponsored by the National Council on Problem Gambling and Institute for the Study of Gambling and Commercial Gaming》2006,22(3):329-337
Specific diagnostic criteria for pathological gambling (PG) have been available for 25 years, since the publication of DSM-III. Little research has examined the psychometric performance of the diagnostic criteria. The goal of the present report from the Rhode Island Methods to Improve Diagnostic Assessment and Services (MIDAS) project was to examine the sensitivity, specificity and predictive values of the DSM-IV PG criteria for psychiatric outpatients who screened positive for a gambling problem. A total of 1709 psychiatric outpatients were evaluated with a semistructured diagnostic interview for PG. Of all patients 88 screened positive for PG, 40 of whom met DSM-IV diagnostic criteria for a lifetime history of PG. All ten DSM-IV criteria were significantly more frequent in the PG group. The sensitivity of the criteria ranged from 25.0% to 90.0% (mean = 67.8%), whereas specificity ranged from 62.5% to 100% (mean = 81.9%). Positive predictive values ranged from 64.1% to 100% (mean = 78.9%), and negative predictive values ranged from 61.5% to 90.7% (mean = 77.1%). Guidelines are recommended for determining whether a diagnostic criterion should be retained as part of the set of diagnostic criteria, and our results suggested that two of the DSM-IV PG criteria are candidates for elimination (criterion 8—commitment of illegal acts; criterion 10—reliance on others for financial assistance to relieve a desperate financial problem). 相似文献
116.
《心理学和人类性特征杂志》2013,25(3-4):71-86
Summary Sexuality educators have always had to face issues not typically encountered by those teaching other subjects. Over the past 25 years, the general social climate at colleges and universities has been supportive of sexuality education and has had a role in shaping sexuality courses. However, contemporary higher education and the sociopolitical climate of North America now present major challenges to sexuality education, greatly complicating the role of the sexuality educator. Among the many changes in climate, the single most significant difference may be a shift away from an emphasis on providing a personally enriching experience to an emphasis on providing a personally safe environment for all students. The implications of this are briefly discussed and illustrated. 相似文献
117.
《Journal of Statistical Computation and Simulation》2012,82(5):705-715
The double autoregressive model finds its use in the modelling of conditional heteroscedasticity of time series data. In view of its growing popularity, the goodness-of-fit of the model is examined. The asymptotic distributions of the residual and squared residual autocorrelations are derived. Two test statistics are then constructed which can be used to measure the adequacy of the conditional mean and conditional variance components of a fitted model. Our goodness-of-fit tests out-perform other benchmark tests such as the Ljung–Box test in simulation studies. To illustrate the testing procedure, the model is fitted to the weekly log-return series of the Hang Seng Index. 相似文献
118.
Abstract. Longitudinal data frequently occur in many studies, and longitudinal responses may be correlated with observation times. In this paper, we propose a new joint modelling for the analysis of longitudinal data with time‐dependent covariates and possibly informative observation times via two latent variables. For inference about regression parameters, estimating equation approaches are developed and asymptotic properties of the proposed estimators are established. In addition, a lack‐of‐fit test is presented for assessing the adequacy of the model. The proposed method performs well in finite‐sample simulation studies, and an application to a bladder tumour study is provided. 相似文献
119.
Ronen Fluss Benjamin ReiserDavid Faraggi 《Journal of statistical planning and inference》2012,142(1):1-11
The ROC (receiver operating characteristic) curve is frequently used for describing effectiveness of a diagnostic marker or test. Classical estimation of the ROC curve uses independent identically distributed samples taken randomly from the healthy and diseased populations. Frequently not all subjects undergo a definitive gold standard assessment of disease status (verification). Estimation of the ROC curve based on data only from subjects with verified disease status may be badly biased (verification bias). In this work we investigate the properties of the doubly robust (DR) method for estimating the ROC curve adjusted for covariates (ROC regression) under verification bias. We develop the estimator's asymptotic distribution and examine its finite sample size properties via a simulation study. We apply this procedure to fingerstick postprandial blood glucose measurement data adjusting for age. 相似文献
120.
林倩倩 《齐齐哈尔大学学报(哲学社会科学版)》2012,(1):79-82
在实践中,我国保险业时常出现保险人自身未尽相关调查义务而以投保人未尽告知义务为由恶意拒赔的现象,我国保险法却没有对保险人调查义务作出相应的规定。因此,我国保险法律应对保险人调查义务的相关问题予以明确规定,这对于平衡保险合同双方当事人的权利义务关系以及促进我国保险事业健康有序发展都有着至关重要的意义。 相似文献