通过"顺序分配法"探讨成本会计的教学方法

成本会计课程是实践性较强的课程,随着经济发展和会计环境的不断变化,成本会计教学应采取启发式、案例式或问题式等方法,培养学生不断适应新环境、解决新问题的能力。     

Higher order moments of order statistics from INID symmetric random variables

In this paper we present analogues of Balakrishnan's (1989) relations that relate the triple and quadruple moments of order statistics from independent and nonidentically distributed (I.NI.D.) random variables from a symmetric distribution to those of the folded distribution. We then apply these results, along with the corresponding recurrence relations for the exponential distribution derived recently by Childs (2003), to study the robustness of the Winsorized variance.     

发展适合我国国情的物流配送业

物流配送作为一种专业化、社会化的服务模式,适应了社会化大生产、经济一体化发展的需要。文章剖析了物流配送的内涵,在对我国与发达国家和地区物流配送业横向比较的基础上,提出要发展适合我国国情的物流配送业,并围绕组建物流企业集团和建设物流配送中心展开讨论,提出了具体措施和建议。     

收入分配理论与中国收入分配现实

无论是从西方经济理论自身的演变来看 ,还是从经济学与其它学科的合理回归与相互融合来看 ,收入分配问题的研究都愈来愈受到关注。而在收入分配研究中又表现出两大鲜明的特点 :一个是对非收入因素的关注 ,另一个是对社会最底层成员的关注。作者对此进行了较为全面的分析 ,并提出对中国的借鉴意义。     

Robust methods for generalized linear models with nonignorable missing covariates

The EM algorithm is often used for finding the maximum likelihood estimates in generalized linear models with incomplete data. In this article, the author presents a robust method in the framework of the maximum likelihood estimation for fitting generalized linear models when nonignorable covariates are missing. His robust approach is useful for downweighting any influential observations when estimating the model parameters. To avoid computational problems involving irreducibly high‐dimensional integrals, he adopts a Metropolis‐Hastings algorithm based on a Markov chain sampling method. He carries out simulations to investigate the behaviour of the robust estimates in the presence of outliers and missing covariates; furthermore, he compares these estimates to the classical maximum likelihood estimates. Finally, he illustrates his approach using data on the occurrence of delirium in patients operated on for abdominal aortic aneurysm.     

一种面向MIMD并行机实现的FFT并行算法

提出了一种适合于多指令流多数据流并行机和计算机网络并行实现的快速傅里叶变换的系数矩阵块对角化并行算法。该并行算法的并行度高，且各个并行任务在运算期间不需要互相通信，因而在计算机网络及通信速率和带宽较低的并行计算机上并行实现时效率较高。     

Algorithms Section: Introduction

Electronic Access to Algorithms
Applied Statistics algorithms are available on Statlib at Carnegie Mellon University and on the UK mirror of Statlib at the University of Kent. They may be accessed either via anonymous file transfer protocol (FTP) or by WWW mosaic.     

情势变更原则的理论超越与完善

国内学界对情势变更原则的研究,并未超越史尚宽在50年前取得的成果,其研究思路仍局限在法学内部,即从衡平理念出发,围绕情势变更原则有效衡平合同当事人权利义务的作用而论证其存在意义。其实,根据经济学帕累托效率原理,在埃奇沃斯无差异曲线盒形模型中对情势变更原则的理论基础进行分析,可以看出情势更原则不仅在衡平合同当事人权益上发挥作用,更重要的是,其本身具有促进整个社会资源优化配置的经济意义。此外,学界关于情势变更原则适用条件等传统理论,存在诸多谬误,有必要进一步完善和明确。     

核子中价夸克极化分布函数的OCD标度破坏

本文通过对A-P方程作Mellin变换和对演化函数的Mellin变换结果作展开近似,求得了核子中价夸克极化分布函数随Q~2变化的解析表达式,并利用所得结果给出了核子中夸克自旋不对称量的一些理论预言     

单相流体在锅炉并联管组中流量分配规律研究

本文首先对单相流体在并联管组中流量分配研究的重要性作了论述，综合评述了国内外在单相流体流量分配方面的研究工作，在此基础上，结合我国大容量锅炉的运行现状，提出了进一步研究流量分配问题的意见．