论谨慎性原则在新《企业会计制度》中的运用

新《企业会计制度》已在我国股份有限公司范围内实施,这对规范我国企业会计核算行为,真实、完整地反映企业的财务状况、经营成果和现金流量,提高企业的会计信息质量,具有重要意义。新《企业会计制度》最重要的贡献之一是谨慎性原则的创新。新制度充分借鉴了国际惯例,对谨慎性原则的体现和运用无论在形式上,还是实质上都较以往发生了很大变化。谨慎性原则的充分贯彻实施为补充和完善企业会计准则和会计制度,解决我国市场经济发展中出现的新的会计核算问题,起着积极的促进作用。     

用科学精神追求人类与自然的和谐

追求和谐是人类共同的目标 ,千百年来 ,人类的生产活动对自然环境的破坏日趋严重 ,已危及人类自身的生存和发展。本文试图从中华民族追求与自然和谐相处而不得 ,及西方民族的人类中心主义思想的局限性中 ,得出一个结论 :走可持续发展之路 ,用科学精神追求人类与自然的和谐     

关于或有事项的探讨

或有事项是指过去的交易或事项形成的一种状况,其结果须通过未来不确定事项的发生或不发生予以证实。或有会计事项作为一种特殊的不确定性经济事项,其信息对企业内部管理当局及有关各方经营决策的影响越来越大。针对我国现阶段或有事项的处理披露中存在的问题,一方面应提高会计人员的业务素质,加强对从业会计人员的业务培训;另一方面应充分发挥审计对公司财务信息披露质量的鉴证作用。     

An efficient algorithm for finding the M most probable configurationsin probabilistic expert systems

A probabilistic expert system provides a graphical representation of a joint probability distribution which enables local computations of probabilities. Dawid (1992) provided a flow- propagation algorithm for finding the most probable configuration of the joint distribution in such a system. This paper analyses that algorithm in detail, and shows how it can be combined with a clever partitioning scheme to formulate an efficient method for finding the M most probable configurations. The algorithm is a divide and conquer technique, that iteratively identifies the M most probable configurations.     

Probabilistic Connotations of Carcinogen Hazard Classifications: Analysis of Survey Data for Anchoring Effects

A study was undertaken to test for anchoring effects when numerical probabilities were elicited for carcinogen hazard designations. Subjects were asked to assign probabilities to both probable and possible. The sequence was randomly varied so that half of the subjects evaluated probable first and half evaluated possible first. While there was no consensus on the numerical probabilistic meanings assigned to these verbal expressions, in general, probable was assigned a higher probability than possible and there were specific values that were assigned frequently, indicating some consistency in interpretation. There appeared to be a fairly constant scaling factor between the probabilities assigned to the designations. Anchoring was manifested in two ways: a smaller difference between the designations when they were evaluated in sequence than when they were evaluated in isolation, and assignment of readily accessible "benchmark" values such as 50% and 75%.     

Validation of qualitative microbiological test methods

This paper considers a statistical model for the detection mechanism of qualitative microbiological test methods with a parameter for the detection proportion (the probability to detect a single organism) and a parameter for the false positive rate. It is demonstrated that the detection proportion and the bacterial density cannot be estimated separately, not even in a multiple dilution experiment. Only the product can be estimated, changing the interpretation of the most probable number estimator. The asymptotic power of the likelihood ratio statistic for comparing an alternative method with the compendial method, is optimal for a single dilution experiment. The bacterial density should either be close to two CFUs per test unit or equal to zero, depending on differences in the model parameters between the two test methods. The proposed strategy for method validation is to use these two dilutions and test for differences in the two model parameters, addressing the validation parameters specificity and accuracy. Robustness of these two parameters might still be required, but all other validation parameters can be omitted. A confidence interval‐based approach for the ratio of the detection proportions for the two methods is recommended, since it is most informative and close to the power of the likelihood ratio test. Copyright © 2014 John Wiley & Sons, Ltd.     

致密堆积混凝土孔结构与电通量研究

以混凝土抗氯离子渗透为主要研究目的,应用致密堆积理论拌制混凝土试件并与基准混凝土为对比参照,采用压汞法测试不同水胶比和水泥浆富余系数的致密堆积混凝土的孔结构,依据ASTM C1202—97标准测试致密堆积混凝土的电通量,同时对基准混凝土的孔结构和电通量进行测试并比较,研究孔结构对电通量的影响。结果表明：电通量受多种因素的共同影响,其中致密堆积结构、致密堆积混凝土的最可几孔径、通孔孔隙率及孔径分形维数对氯离子扩散有较显著的影响。     

在结构中寻找自由——雷蒙·阿隆的社会学思想评析

雷蒙·阿隆是社会学史上特立独行的社会学家,其思想以实证主义、历史主义、解释学、现象学等哲学思想的综合为基础。他用历史比较的方法,寻找具有共时性的社会结构,探求社会结构对个人行动的制约关系。阿隆指出,社会结构作为一种"客观化的社会现实",包括观念系统和行动系统,其本质是社会的结构性特征。他质疑为人类历史赋予整体意义的历史决定论,认为人们关于社会结构的认识是或然的,社会结构对个体行动具有有限的影响。文章认为,阿隆的社会学思想是其政治哲学的特殊形式,具有实现和维护个人自由选择权利的价值取向。     

相对论条件下气体分子的速率分布

讨论了在狭义相对论条件下,处于热平衡状态下的理想气体分子速率的分布规律—麦克斯韦速率的分布形式,同时对与速率分布有关的几个量,即归一化常数C(m_o,T)、平均速率v(m_o,T)、方均根速率(v~2(m_o,T))~(1/2)最可几速率v_m(M_o,T)的形式作了详细讨论;另外,对质量不同的气体在相同温度下相应上述各量的值和同种气体在不同温度下上述各量的值作了数值计算。并计算了非相对论和相对论条件下的速度分布函数f(v,m_o,T)、C(m_o,T)、v(m_o,T)(v~2(m_o,T))~(1/2),v_m(m_o,T)的相对差异,分析了上述结果的原因及所含的物理意义。     

浅析创业潜能和专业对大学生发现创业机会的影响

本文采用了一种较简便且能定量确定大学生创业潜能等级的方法,确定了大学生创业潜能的等级。在此基础上,对不同大学生发现创业机会随时间的变化情况进行调查统计,研究了大学生首次发现创业机会出现概率的变化规律,探讨了创业潜能和专业对大学生发现创业机会的影响。结果表明:大学生首次发现创业机会出现概率随时间的变化存在最可几时间,创业潜能和专业对大学生发现创业机会有重要的影响。