广义孙子定理

给出了一次同余式组的解的计算公式.     

试论两宋时期的农民负担“明白卡”

北宋和南宋初的"户贴",其用途与今日"明白卡"相近,目的是认定税负,防止吏弊,但是它的颁发并不经常.在南宋经界法的推行中产生了新的产税认定文书--砧基簿,它有着明显的优点,同时南宋后期以及元代的农户手中的产税文书多与鱼鳞册联系紧密.     

A Five-Decision Testing Procedure to Infer the Value of a Unidimensional Parameter

ABSTRACT

A statistical test can be seen as a procedure to produce a decision based on observed data, where some decisions consist of rejecting a hypothesis (yielding a significant result) and some do not, and where one controls the probability to make a wrong rejection at some prespecified significance level. Whereas traditional hypothesis testing involves only two possible decisions (to reject or not a null hypothesis), Kaiser’s directional two-sided test as well as the more recently introduced testing procedure of Jones and Tukey, each equivalent to running two one-sided tests, involve three possible decisions to infer the value of a unidimensional parameter. The latter procedure assumes that a point null hypothesis is impossible (e.g., that two treatments cannot have exactly the same effect), allowing a gain of statistical power. There are, however, situations where a point hypothesis is indeed plausible, for example, when considering hypotheses derived from Einstein’s theories. In this article, we introduce a five-decision rule testing procedure, equivalent to running a traditional two-sided test in addition to two one-sided tests, which combines the advantages of the testing procedures of Kaiser (no assumption on a point hypothesis being impossible) and Jones and Tukey (higher power), allowing for a nonnegligible (typically 20%) reduction of the sample size needed to reach a given statistical power to get a significant result, compared to the traditional approach.     

科学确定职业院校招生规模的方法研究

在研究职业教育城乡一体化的过程中,课题组研究探讨出一套根据一个地区或一个职业院校的教育资源合理确定这一地区或者这一学校的招生规模,达到充分利用教育资源,获得最好的教育效益和经济效益的各种定量方法,从而为教育管理部门和职业院校运用数学和经济学理论合理确定招生规模提供参考。     

Risk aggregation with dependence and overdispersion based on the compound Poisson INAR(1) process

Abstract

This paper considers an extension of the classical discrete time risk model for which the claim numbers are assumed to be temporal dependence and overdispersion. The risk model proposed is based on the first-order integer-valued autoregressive (INAR(1)) process with discrete compound Poisson distributed innovations. The explicit expression for the moment generating function of the discounted aggregate claim amount is derived. Some numerical examples are provided to illustrate the impacts of dependence and overdispersion on related quantities such as the stop-loss premium, the value at risk and the tail value at risk.     

没有等价交换,就无法实现市场的双赢——四论商业原则

等价交换原则,是市场经济的基本原则,是商业原则的精髓,也是实现合作共赢的基础.传统的等价交换观念,是按照社会平均必要劳动时间对等来决定商品价格的.然而,社会平均必要劳动时间不仅在实践中无法统计,在理论上也难以对其进行深化、细化地论述.因此,应树立新的等价交换观念,即等价交换的核心是维护买卖双方的基本权益,以达到实现双赢的目的.应注意的是,等价交换不是等量交换,也难以做到等值交换.要以时代的视野、创新的观念,用新的价值观,正确对待交换价值,尽可能做到公平贸易.生财有道是实现等价交换的重要前提,这个道就是商业道德、市场规律、公平竞争和双赢战略.坚持等价交换原则,核心问题要落实一个“真”字,即“真诚待客”“真心服务”“真货经营”和“真价明码”.     

个人工薪所得税问题研究

根据税收公平的原则,对目前个人所得税工薪所得税费用扣除标准和计算方法等存在的缺失进行分析,避免因缴税方法或计算而造成税赋的不公平。通过定量计算,提出新的个人工薪所得税计算方法,以期完善个税制度,有效预防涉税案件的发生。     

独立学院教育成本核算与控制研究

独立学院要按学生的专业类别来划分教育成本核算对象,分为直接或音接成本两部分;教育成本核算必须遵循四个原则;注意要用科学的教育成本核算办法。     

地理系实验人员工作量考核初探

对实验人员工作进行量化管理是很有必要的。本文根据本院地理系实验室和实验人员的具体情况和工作特点,对各个实验室的工作进行了量化处理,以便于对实验人员的考核。     

变数额标准为人员标准——农村低保标准确定的范式转换

中国扶贫和发展的情况表明,要解决农村全部贫困人员的温饱问题必须建立农村低保制度。受扶贫和城市低保对像确认的影响,我国实行农村低保试点的地区多采取数额标准作为确定农村低保对象的主要确认方法。鉴于数额标准在确定农村低保对象中的种种缺陷和弊端,文章在分析农村低保意义的基础上论证了变数额标准为人员标准在农村低保对象确认中的意义、作用、应注意的问题和确认的方法。