论建立乡镇政府审计机关的必要性——基于审计需求和审计主体的理论框架

以资源为基础的委托代理关系、激励不相容、信息不对称、环境不确定性,这些是主要的审计需求因素,独立性和审计成本是影响委托人构建或选择审计主体的主要因素。根据上述理论框架分析,乡镇政府各行政部门、乡镇直属事业单位、村居集体经济组织、乡镇集体经济企业、村居委员会这些组织对乡镇政府审计机关作为优先审计主体有着稳定和相当规模的需求,从独立性和成本效益原则两个视角,为了满足乡镇审计需求,组建乡镇政府审计机关是完全必要的。     

建材检测实验室质量监督的探索

建材检测实验室是对建筑材料进行产品检测的重要场所,质量监督是实验室内部质量保证的重要组成部分,是确保实验室出具公正数据的重要手段,根据多年来对建材检测实验室质量监督的经验,对其质量监督要点加以探讨。     

论现代会计的程序发展

会计发展过程也是会计程序的发展过程,会计程序已从单一的记录程序发展到今天的确认、计量、记录和报告四个程序。但从20世纪后半期开始,现代会计面临着大量错综复杂的交易和事项,其确认越来越离不开会计判断,会计判断实质上已经成为一个独立程序,且为第一程序。为从理论上完善会计程序,会计准则应明确包括会计判断在内的程序条款,公司企业应建立会计判断规范,加强会计程序检查,为提高会计信息质量的提供程序保证。     

论多重区域经济叠加格局中广西城市关系的整合——从提升城市竞争力的视角分析

随着市场化、区域化、国际化的发展,广西已进入多重区域经济叠加格局之中.应对这种格局,广西城市需要提升竞争能力.整合城市关系是提升广西城市竞争力的重要条件.现阶段广西城市关系发展的优势、劣势、机遇、挑战并存,需要从多个层面进行整合,形成合力,以增强广西城市的整体竞争能力.     

高等学校教学质量保证体系建设的几个关键问题

高校教学质量保证体系的建设逻辑结构应该包含三个方面:质量标准、执行标准、评价与信息反馈。质量标准确立的关键是质量目标,标准执行的关键在于资源整合,评价与信息反馈的关键在于整改。做到了这几点,才能确保保证体系建设的合理性。     

材料试验检测技术在公路工程中的应用分析

试验检测技术作为当前对公路路面施工中工程质量保证当中的重要环节,对路面工程施工的质量有着重要的作用。本文以公路路面养护中的主要材料试验检测方法和指标作为基础,从材料试验检测的作用和实际应用对其进行阐述,并指出在养护中运用这些指标和方法的重要性。     

湿热试验箱内部环境条件的不确定度要素分析

本文针对湿热试验箱内部环境条件进行不确定度评定要素及特征的讨论和分析,提出了归集处理的原则。同时结合校准空载试验箱和有负载试验箱条件测量案例,指出相对湿度与温度的相关因数和处理原则。对于测量方法中一些无法回避的问题也展开了讨论和分析,并指出相对湿度与温度的相关因数和相对应归集处理等原则。逐条整理成为范本用于分析结果,以给出符合规范的不确定度评估。     

Multiple aspect testing for case-control designs

When testing for the equality of two distributions in a case-control design with treatment effects presumed to act possibly on more than one aspect, different tests may be properly considered for testing for different features of a null hypothesis, leading to the multiple aspect testing issue. Two different aspects are therefore of interest: the location-aspect, based on the comparison of location indexes, and the distributional-aspect, based on the comparison of the empirical distribution functions. A simulation study shows that the combined testing procedure exhibits a good robust overall performance, and an application in biomedical research is also presented.     

Diffusion and spatial equilibrium of a social norm: voting participation in the United States, 1920–2008

Social conformity can spread social norms and behaviors through a society. This research examines such a process geographically and over time for voting, which is strongly influenced by the norm that citizens should vote. A mathematical model for the spread of voting participation under the influence of social conformity is developed based on the diffusion equation, and predictions are tested with spatial analysis of state-level voter turnout in American presidential elections from 1920 to 2008. Results show that voter turnout has converged to a stable equilibrium in its geographical distribution across the states—but it is an equilibrium that results in persistent differences at the state level. Results are compared to individual-level and agent-based models. The model may be applied to other types of social diffusion that depend on specific geographical location.     

Testing whether the underlying continuous-time process follows a diffusion: An infinitesimal operator-based approach

We develop a nonparametric test to check whether a process can be represented by a stochastic differential equation driven only by a Brownian motion. Our testing procedure utilizes the infinitesimal operator-based martingale characterization combined with a generalized spectral approach. Such a testing procedure is feasible and convenient because the infinitesimal operator of the diffusion process has a closed-form expression. The proposed test is applicable to both univariate and multivariate processes and has an N(0,1)$N(0,1)$ limit distribution under the diffusion hypothesis. Simulation and empirical studies show that the proposed test has reasonable performance in small samples.     

Testing hypotheses with fuzzy data: The fuzzy <Emphasis Type="Bold">p</Emphasis>-value

Statistical hypothesis testing is very important for finding decisions in practical problems. Usually, the underlying data are assumed to be precise numbers, but it is much more realistic in general to consider fuzzy values which are non-precise numbers. In this case the test statistic will also yield a non-precise number. This article presents an approach for statistical testing at the basis of fuzzy values by introducing the fuzzy p-value. It turns out that clear decisions can be made outside a certain interval which is determined by the characterizing function of the fuzzy p-values.     

Synthesis of strategies in post-COVID-19 public sector supply chains under an intuitionistic fuzzy environment

Entities in public sector supply chains (SCs) often operate independently despite having interdependent objectives. Such a fragmented operational design poses several problems magnified by the presence of necessary public health measures fueled by COVID-19. This work contributes to the domain literature by introducing an overarching framework for synthesizing strategies in public sector SCs. The underlying component is the translation of information from the upstream to the downstream entities of the SCs, which is carried out by a Kano-enhanced quality function deployment. The proposed framework introduces intuitionistic fuzzy (IF) decision maps with the aid of the full consistency method to incorporate inherent interrelationships among strategies in the translation agenda. Under an IF environment that better captures judgment uncertainties, an actual case study of a multi-level public sector SC motivated by a government-funded project under the COVID-19 pandemic is demonstrated in this work. Findings of the case suggest that the government prioritizes meeting all project objectives. This requirement is reflected in the downstream SC. The project planning entity focuses on creating an overarching plan of operations, material request entity on complying with government procurement protocols, and maintaining public health and safety in operations for the procurement entity. Results show the effective synthesis of strategies across the SC, ensuring SC integration and collaboration. The case study demonstrates that maintaining public health and safety is a significant component of post-COVID-19 public sector SCs. Several practical insights on the synthesis of public sector SC strategies are also provided in this work.     

Formulating hypothetical scenarios in correlation stress testing via a Bayesian framework

Correlation stress testing refers to the correlation matrix adjustment to evaluate potential impact of the changes in correlations under financial crises. There are two categories, sensitivity tests and scenario tests. For a scenario test, the correlation matrix is adjusted to mimic the situation under an underlying stress event. It is only natural that when some correlations are altered, the other correlations (peripheral correlations) should vary as well. However, most existing methods ignore this potential change in peripheral correlations. In this paper, we propose a Bayesian correlation adjustment method to give a new correlation matrix for a scenario test based on the original correlation matrix and views on correlations such that peripheral correlations are altered according to the dependence structure of empirical correlations. The algorithm of posterior simulation is also extended so that two correlations can be updated in one Gibbs sampler step. This greatly enhances the rate of convergence. The proposed method is applied to an international stock portfolio dataset.     

From Hot Cakes to Cold Feet: A Contingent Perspective on the Relationship between Market Uncertainty and Status Homophily in the Formation of Alliances

In this study, we reconsider the classical positive association between the level of market uncertainty and an organization's propensity to form ties with organizations of similar status. Although prior research argues that the greater the uncertainty, the higher the level of status homophily, we suggest that this relationship is contingent upon framing that affects positive or negative valence towards uncertainty. In an up market, organizations tend to frame uncertainty as upside risk, and thus will subsequently favour explorative uncertainty‐mitigation devices; whereas, in a down market, organizations primarily frame uncertainty as downward risk, and thus will rely on more conservative uncertainty‐mitigation mechanisms. We therefore predict that a greater number of status‐heterophilous ties will be formed in an up market than in a down market. We discuss the implications of our results for status theory and more broadly for research on strategic decision making under uncertainty.     

受托责任观下的企业年金基金会计模式

本文对中国企业年金信托型治理结构中的代理问题和受托责任进行了分析,认为加强信息披露有助于改善企业年金基金治理。新颁布的企业年金基金准则,旨在规范企业年全基金向利益相关方披露财务状况、受托运营业绩和受托责任履行情况等方面的信息。然而,企业和企业年金基金这两个不同的会计主体在确认、计量和列报等方面存在诸多差异。本文从财务报告目标、会计要素的确认和计量、财务报表、应付受益人待遇、会计与报告主体、会计确认基础六个角度对比进行分析评价,并提出相关的建议。     

测量不确定度评估的应用管理和模型化

本文介绍了测量不确定度评估的应用管理方面的经验,首次提出测量临界值的定义及应用,详细论述了建立测量不确定度评估模型的具体方法和意义。     

Employee attitudes toward drug testing: Effects of individual characteristics and employment setting

Testing for the presence of drug continues to gain popularity as a method for controlling drug use in the workplace. It is important that employers understand how potential applicants and current employees will react to the various types and purposes of drug testing. Employees (n = 529) were interviewed to investigate the role of attitudes toward drugs and work setting characteristics in explaining acceptance or rejection of drug testing. Individuals believing users should be held responsible for becoming dependent on cocaine, who felt the primary cause of cocaine addiction was weak moral character, and those who felt cocaine users should be treated as criminals were more supportive of drug screening and the testing of current employees.     

CMM软件测试H模型研究

本文对当前的测试模型、CMM（Capability Maturity Model,能力成熟度模型）与工作流技术进行了研究和分析,提出了在CMM软件开发过程中,采用改进型H过程模型进行软件测试,该模型能很好地解决CMM测试管理环境中的测试流程定义、解释执行和监控等相关问题,在测试过程中始终贯穿着敏捷思想,对中小型软件开发的测试有着很好的适用性。     

基于DSP的速率陀螺测试系统设计

调炮速率是自行火炮的基本技术参数,是火炮调试的重要技术依据。针对现有调炮速率测试方法存在的不足,提出了设计一套采用数字化测量方式的测试系统。该测试系统基于DSP数字处理器,采用速率陀螺仪作为速度传感器。通过实验得出:本测试系统测量准确、使用操作方便、反应快、同步性好。     

Asymptotic second-order efficiency of three-stage procedure with a warranted confidence level

This paper considers a three-stage procedure which was proposed by Holm (1995) to yield a fixed-width confidence interval of the normal mean with a precise confidence level. The procedure is shown to be asymptotically second-order efficient. The procedure is also applied to such problems as bounded risk and hypothesis testing