网络文化异化现象研究

本文在阐述网络文化异化的内涵的基础上,分析了网络文化异化现象的五种表现形态,剖析了关于网络文化异化现象产生的根源,并从个人、技术和社会诸层面提出了相应的控制策略.     

日本内部控制准则的特色及其实施情况分析

财政部等五部委发布《企业内部控制基本规范》及其配套指引后,我国内部控制准则体系的建设取得了阶段性成果,但也体现出诸如信息生产力无法满足信息需求、理论与实务无法完美融合的矛盾.为此有必要借鉴日本的内部控制准则的特点及首次执行的实际情况,结合我国国情,提出着眼于现实、降低准则执行成本;明确目标,重视过程;编写案例,充分尊重企业创意;加强企业对披露“重大缺陷”的认识等,为我国内部控制实务提出建议.     

关于渭河流域实施排污权交易制度的立法建议

从相关立法看,对渭河流域水污染的治理主要采取了传统的行政方式。为提高渭河水污染治理效率,促进陕西经济社会的可持续发展,有必要借鉴美国和我国上海、江苏等地比较成熟的做法,采用市场的方法即排污权交易来治理渭河流域水污染,这有利于促进企业技术革新,降低整个社会的治理成本,比单纯的行政方法更为迅速和有效。因此,应进行地方立法,规定可交易污染物的范围、排污权的初始分配方式、交易的程序等,以规范排污权交易市场;同时,确定渭河的环境容量总量以确定可供分配的指标,构建信息平台以降低交易费用及保障公民的知情权。     

浅析高校后勤社会化财务内控体系

目前,我国高校后勤社会化财务内部控制制度存在着理论滞后、实践不一的问题,解决这些问题应遵循合法性原则、成本效益原则、稳定性与灵活性相结合原则、全面性原则、规范化,程序化原则,采取完善内部控制制度,加大内部监控力度;完善外部监督机制,发挥外部监督作用;适时进行审首行动;果断采取有效隔离内部控制的对策,从而提高高校后勤社会化财务内部控制的有效性,使高校后勤财务内部控制制度能真正更好地保证我国高校后勤社会化的顺利、健康、快速发展。     

论企业信用风险的管理与控制

随着我国市场经济的进一步发展,以赊销为代表的信用销售发展也很快。如何加强应收账款管理,防范信用风险,避免坏账损失,成为众多企业面临的一个重大问题。作者对此问题进行了分析,阐述了当前企业信用风险的现状与成因,并结合我国国情和企业实际,探讨了在新形势下有关信用风险的管理与控制问题。     

ADE-4: a multivariate analysis and graphical display software

We present ADE-4, a multivariate analysis and graphical display software. Multivariate analysis methods available in ADE-4 include usual one-table methods like principal component analysis and correspondence analysis, spatial data analysis methods (using a total variance decomposition into local and global components, analogous to Moran and Geary indices), discriminant analysis and within/between groups analyses, many linear regression methods including lowess and polynomial regression, multiple and PLS (partial least squares) regression and orthogonal regression (principal component regression), projection methods like principal component analysis on instrumental variables, canonical correspondence analysis and many other variants, coinertia analysis and the RLQ method, and several three-way table (k-table) analysis methods. Graphical display techniques include an automatic collection of elementary graphics corresponding to groups of rows or to columns in the data table, thus providing a very efficient way for automatic k-table graphics and geographical mapping options. A dynamic graphic module allows interactive operations like searching, zooming, selection of points, and display of data values on factor maps. The user interface is simple and homogeneous among all the programs; this contributes to making the use of ADE-4 very easy for non- specialists in statistics, data analysis or computer science.     

A Warning Zone Method for the Multiperiod Cost Variance Investigation Problem

This paper develops a warning zone approach to make variance investigation decisions for a multiperiod process. The assumed cost generation process varies between an in-control and out-of-control state. These states cannot be directly observed, but must be inferred from the reported cost variances. Using the warning zone method of inference, the manager investigates the process whenever an upper threshold is exceeded or a lower threshold is exceeded for two consecutive periods. A four-state Markov chain models the resulting decision process. Steady state probabilities are derived for this chain and are used to obtain explicit formulas for the effectiveness and efficiency of the decision process. These formulas permit computation of the cost savings attainable by the warning zone method. Compared to other decision rules, the warning zone method is much simpler than the theoretically optimal Bayesian revision method, but uses more information than the Markovian control limit method. Numerical comparison of results shows that the warning zone method usually captures most of the available cost savings, even in cases where the Markovian control limit method does not perform well.     

A Bayesian Approach for Analyzing Results of Vehicle Collision Tests

Certain motor vehicle safety standards stipulate a collision test speed and a set of performance criteria that vehicles must satisfy during or after the collision test. For example, Federal Motor Vehicle Safety Standard 301 requires a 30 mile per hour (mph) barrier collision and specifies a certain maximum allowable limit on the total spillage of fuel. Vehicle designs are required to meet this standard; however, when collision tests are conducted at speeds higher than the standard, vehicles do not always satisfy the performance criteria. This paper develops a mathematical model for estimating the probability of meeting the standard by using a Bayesian framework to incorporate engineering judgment with collision test results. The model is based on the idea that there are random features to a vehicle's ability to meet performance standards in a collision, especially at such elevated speeds. Example calculations are included to illustrate the estimation of the probability of meeting the standard and to compare it with a maximum likelihood approach.     

综合选择指数中的变量选择

本文首次从变量选择的角度把ＡＩＣ准则应用于动物性状的综合选择指数之中,从而获得了最佳的综合选择指数。     

Open Order Rescheduling in Job Shops with Demand Uncertainty: A Simulation Study

This paper addresses the problem of open order rescheduling in a job shop. Results are reported of experiments conducted in a simulation model of an 8-machine job shop. Four different order updating policies are examined. The due-date process is modeled to include several realistic features about the pattern of due-date variability. These features are parameterized and tested at several levels. Tardiness results indicate that open order rescheduling is beneficial only when allowances are loosely set. The results indicate that inventory performance is improved by order rescheduling, particularly in cases when due dates are revised to earlier times than originally forecast.