网络经济下的审计风险模型重构

随着现代审计的发展,风险越来越成为审计工作考虑的一个中心问题。无论是传统的审计风险模型还是国际注册审计师协会发布的最新的审计风险模型都是在传统的审计环境下,对于审计风险模式的界定和计量。在网络经济条件下,原来的风险模型面临重构我国的注册会计师应采取有效措施,积极应对新的风险。     

网络虚拟财产的法律保护研究

随着网络游戏的出现和发展,针对网络游戏出现的纠纷频繁发生,特别是网络游戏中的虚拟财产成为纠纷的焦点之一,而我国现行法律并没有针对此问题做出明确的法律规定。加快进行相关的法律制度建设以保护具有中国特色的网络游戏业的健康发展,已成为网络游戏产业发展的重要课题。     

"网"眼看大学德育教育——论校园网络文化与大学德育教育的关系

随着互联网渗透到社会的各个层面和领域,由于本身的载体是一群对新生事物极其敏感的大学生,网络对高校的教育的影响也日见其盛。网络不仅改变着当代大学生学习、思维和生活的模式,也影响着他们的政治态度、道德风貌和价值取向。     

What is the Point of Change? Change Point Detection in Relational Event Models

This paper presents an extension to the relational event model with change points (REM-CP) to study abrupt changes to social interaction behavior in temporal networks. A change point detection algorithm is proposed for exploring when and which network effects abruptly change, and a confirmatory approach to test the presence of a change point at a given moment. The effectiveness of the methodology was assessed with numerical simulations and NASA’s Apollo 13 mission data. The latter revealed dynamic communication behavior and identified time zones where most change points occurred, including around the time of the famous quote “Houston, we’ve had a problem.”     

Similarities between friends on service,activism, and awareness of inequities in an adolescent social network

This brief report characterizes the tendency of adolescent friends to be similar on civic behaviors and critical consciousness. Using two waves of network data from a high school that serves primarily low-income Latiné youth (2019, N = 519; 2020, N = 521), the present study examined homophily on service, activism, and awareness of inequities. The results of Exponential Random Graph Models indicated that adolescents tended to be friends with peers who had similar service behavior and awareness of inequities, but not activism. The findings suggest that schools could foster civic engagement by providing infrastructure that encourages civic interactions between peers. The current study highlights the potential that social network analysis holds for generating novel insights into the relational underpinnings of youth civic engagement.     

网络时代图书馆资源共享研究

网络环境下科学技术的飞速发展使如何开发和利用文献,实现资源共享成为图书馆研究的新课题。从四个方面阐述了实行资源共享的必要性、重要性及其途径,指明了实行资源共享是图书馆全方位服务于网络时代的重要途径,提出了实行资源共享的合理化建议。     

基于神经网络的企业经济效益评价方法

企业经济效益评价在现代企业管理中具有重要地位,如何客观准确地对企业经济效益,选择正确合理的评价方法就尤为重要。文章应用神经网络模型,在“学习”以往这些样本的基础上作惯性的思维进行评价,把目前较为流行的数据挖掘中的神经网络模型应用于企业经济效益评价当中,以期取得一些有益的结果。     

Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality

We derive the asymptotic sampling distribution of various estimators frequently used to order distributions in terms of poverty, welfare, and inequality. This includes estimators of most of the poverty indices currently in use, as well as estimators of the curves used to infer stochastic dominance of any order. These curves can be used to determine whether poverty, inequality, or social welfare is greater in one distribution than in another for general classes of indices and for ranges of possible poverty lines. We also derive the sampling distribution of the maximal poverty lines up to which we may confidently assert that poverty is greater in one distribution than in another. The sampling distribution of convenient dual estimators for the measurement of poverty is also established. The statistical results are established for deterministic or stochastic poverty lines as well as for paired or independent samples of incomes. Our results are briefly illustrated using data for four countries drawn from the Luxembourg Income Study data bases.     

Decision Making in a Standby Service System*

A standby service option allows a firm to lower its risk of not having sufficient capacity to satisfy demand without investing in additional capacity. Standby service options currently exist in the natural gas, electric, and water utility industries. Firms seeking standby service are typically large industrial or institutional organizations that, due to unexpectedly high demand or interruptions in their own supply system, look to a public utility to supplement their requirements. Typically, the firm pays the utility a reservation fee based on a nominated volume and a consumption charge based on the volume actually taken. In this paper, a single‐period model is developed and optimized with respect to the amount of standby capacity a firm should reserve. Expressions for the mean and variance of the supplier's aggregate standby demand distribution are developed. A procedure for computing the level of capacity needed to safely meet its standby obligations is presented. Numerical results suggest that the standby supplier can safely meet its standby demand with a capacity that is generally between 20 to 50% of the aggregate nominated volume.     

关于网络思想政治教育价值实现问题的思考

随着互联网技术的迅猛发展,网络已经影响到了人们生活的各个方面,并对社会发展产生着深刻而具有变革性的影响。网络思想政治教育的实践也在这种背景下不断地发展,网络思想政治教育理论的研究也随之深入,对网络思想政治教育价值实现问题的探讨亦成为关注话题之一。但事实上,在现实的网络思想政治教育的理论研究和实践中,二者均存在不足。首先在关于网络思想政治教育价值实现的理论研究中,多借鉴了传统思想政治教育的一些方法和观点,没有形成网络思想政治教育价值实现的固有理论,分散而不成体系;其次是在实践中也存在诸多不足,需要加以完善,而这种完善则需要理论的深入研究作为指导。