Microdata disclosure by resampling – Empirical findings for business survey data

Summary: One specific problem statistical offices and research institutes are faced with when releasing microdata is the preservation of confidentiality. Traditional methods to avoid disclosure often destroy the structure of the data, and information loss is potentially high. In this paper an alternative technique of creating scientific–use files is discussed, which reproduces the characteristics of the original data quite well. It is based on Fienberg (1997, 1994) who estimates and resamples from the empirical multivariate cumulative distribution function of the data in order to get synthetic data. The procedure creates data sets – the resample – which have the same characteristics as the original survey data. The paper includes some applications of this method with (a) simulated data and (b) innovation survey data, the Mannheim Innovation Panel (MIP), and a comparison between resampling and a common method of disclosure control (disturbance with multiplicative error) with regard to confidentiality on the one hand and the appropriateness of the disturbed data for different kinds of analyses on the other. The results show that univariate distributions can be better reproduced by unweighted resampling. Parameter estimates can be reproduced quite well if the resampling procedure implements the correlation structure of the original data as a scale or if the data is multiplicatively perturbed and a correction term is used. On average, anonymization of data with multiplicatively perturbed values protects better against re–identification than the various resampling methods used.     

企业会计信息质量评价模式探析

通过论证当前普遍存在的企业会计信息失真现象和危害 ,分析其产生的原因 ,认为 :产权关系模糊 ,外部约束的弱化、内部人控制行为严重 ,以及激励机制和约束机制的非对称性 ,是会计信息失真的宏观环境原因 ;上市公司为多募集资金 ,或因某一原因、为达某一目的有意掩饰财务状况 ,以及企业经济效益不好等是企业会计信息失真的微观内部原因。为此 ,提出通过定量模型对企业会计信息的质量进行评价的思路 ,继而提出评价的基本模型、动态结构模型和模糊评价模型 ,以期对企业会计信息失真现象进行遏制     

提高会计信息质量的探讨

根据会计信息质量现状 ,分析会计信息质量失真的原因 ,提出了加强会计信息质量的途径 :(1 )依法实施单位内部会计监督 ;(2 )强化外部监督的制约机制。     

电信国企恶性价格战分析

本文针对我国电信市场恶性价格战的问题，建立模型分析恶性价格战产生的条件。指出如果产品无差别，由于产权扭曲程度大于1，恶性价格战不可避免；如果产品有差别，产权扭曲程度增加到一定程度，也会导致恶性价格战；恶性价格战治理必须结合产权治理方式。     

会计信息失真法律成因初探

会计信息失真是指会计信息不能真实地反映会计主体实际的经营业绩和财务状况.失真的会计信息不能客观的反映会计主体经济活动的实际情况,不但失去了其价值,还将导致错误的经济决策,给信息使用者乃至国家造成重大损失.关于造成会计信息失真的原因,目前我国会计法律责任体系中,着重规定了行政责任和刑事责任,而民事法律责任制度的缺位是会计信息失真的一个重要法律原因.     

简析《第五号屠场》中的黑色幽默

冯尼格特被认为是“黑色幽默”文学流派的主要代表作家之一。黑色幽默文学主要以存在主义为思想理论基础,凸显现实世界的黑暗和罪恶,其人物以无可奈何的心情把这些现象加以放大、扭曲,使之显得更加荒诞不经、滑稽可笑。文章将以冯尼格特于1969年发表的作品《第五号屠场》为切入点,层层深入地分析小说是如何将黑色幽默体现得淋漓尽致的。     

素质教育区域性推进的实践探索与对策思考

自上世纪90年代在基础教育领域大力推进素质教育以来,教育教学质量和学生素质有显著提高。本文对素质教育的区域性推进作较深入的研究和探索。     

Mixed‐scale models for survival/sacrifice experiments

Information derived from interim sacrifices or on cause of death is routinely used in the statistical analyses of carcinogenicity experiments involving occult tumours. The authors describe a simple semiparametric model which does not require this information. Natural deaths during the experiment and the usual terminal sacrifice provide sufficient information to ensure that the tumour incidence rates, which are of primary interest in occult‐tumour studies, can be estimated nonparametrically. The advantages of this semiparametric approach to the analysis of survival/sacrifice experiments are illustrated using data from a study on benzyl acetate conducted under the U. S. National Toxicology Program. The results derived compare favourably with those obtained using a previously published approach to the analysis of tumorigenicity data.     

具有乘性噪声的线性振荡器的随机共振

研究了具有乘性色噪声的过阻尼线性振荡器的随机共振现象。基于线性系统理论,得到了系统输出幅度增益的精确表达式。讨论了乘性噪声的强度、自相关速率以及振荡器参数对输出幅度增益的影响。研究表明,输出幅度的增益是色噪声的强度和相关速率以及激励信号频率的非单调函数。而且,适当的噪声参数和振荡器参数可以使噪声情况下的输出幅度增益大于无噪声时的输出幅度增益。     

会计信息失真的形成原因及对策

会计信息失真是我国会计领域普遍存在的一大顽疾,问题的症结在于企业缺乏完善、健全和有效的公司治理机制.因此要解决这个问题,关键是要完善公司治理结构,将会计信息系统纳入到公司治理的框架中,合理设计会计组织结构及运行机制,基于公司治理建立畅通无阻的会计信息沟通和披露平台,从根本上解决会计信息失真的问题.