关于完善企业内部审计机制的几点思考

在依法治企的今天,完善企业内部审计机制,是规范审计工作的重要保障。鉴于我国企业内部审计机构独立性较差、领导关系多样化且层次较低的现状,应坚持独立性、权威性的原则,在董事会下设审计委员会,在行政系统—经营管理系统设置审计机构是最佳模式选择。这种双向负责、双轨报告、保持双重关系的组织形式,在发挥监督职能的同时,也发挥了管理、评价与服务职能。     

论台湾原住民和海南黎族文身习俗的异同及其功能

文章结合有关的文献史料及近代学者调查资料对台湾原住民和海南黎族的文身习俗进行比较研究认为 ,因为同处在原始社会形态社会背景之下 ,两地文身习俗在方法、图案、部位、年龄以及禁忌等方面所表现出来的文化特征必然是大同小异 ,但由于台湾原住民和海南黎族内部不同族群、不同支系之间社会经济发展存在不平衡性 ,决定了两地的文身习俗所体现出来的社会功能绝非单一 ,而是多元的。     

On the sample characterization criterion for normal distributions

Conventionally, it was shown that the underlying distribution is normal if and only if the sample mean and sample variance from a random sample are independent. This paper focusses on the normal population characterization theorem by showing that, if the joint distribution of a skew normal sample follows certain multivariate skew normal distribution, the sample mean and sample variance are still independent.     

An exact test for nbue class of survival functions

Let F(x) be a life distribution. An exact test is given for testing H₀ F is exponential, versusH₁Fε NBUE (NWUE); along with a table of critical values for n=5(l)80, and n=80(5)65. An asymptotic test is made available for large values of n, where the standardized normal table can be used for testing.     

The robustness of the quasilikelihood estimator

The quasilikelihood estimator is widely used in data analysis where a likelihood is not available. We illustrate that with a given variance function it is not only conservative, in minimizing a maximum risk, but also robust against a possible misspecification of either the likelihood or cumulants of the model. In examples it is compared with estimators based on maximum likelihood and quadratic estimating functions.     

Some inequalities in elementary special functions with applications to nonparametric statistical inference

Some inequalities are established in P₁(r, s) and P₁(r+1, s), where P₁(r, s) is the confidence coefficient of Wilks’ (1962) outer confidence interval (X_(r) X_(s)) for the quantile interval (ξ_p1, ξ_p2). An inequality concerning incomplete beta functions is also presented and it is shown to be an improved version of one of Koti's (1989) inequalities.     

1973 Section Officers,Committees and Association Representatives

The occurrence of missing data cells precludes a universally correct procedure for performing an analysis of variance. This is illustrated by the use of two computer routines to analyze a 2 × 3 factorial experiment with one missing cell. One of these routines does, however, provide information that may enhance the usefulness of the associated results.     

证券交易模拟系统的设计与开发

结合高校课程教学的需要 ,对证券交易基本业务流程及模拟程序进行了分析 ,重点从网络结构设计、系统功能模块设计及各子系统的功能设计等几方面对自行设计开发的证券交易模拟交易系统进行了阐述 ,并选择模拟交易子系统进行了功能说明 ,最后对系统的开发方式与系统特点作了简要概括。从实际应用效果来看 ,完全达到了设计及使用要求     

论图书馆传统职能和现代信息服务职能的统一

伴随着科技进步与计算机技术的迅猛发展,图书馆的传统职能虽然不会改变,但是其现代信息服务职能将不断变革和发展.适应这一新形势的需要,应采取补缺、创新、服务、辐射和重组等策略,不断完善信息服务方式,开发出新的信息产品,以满足用户需求.