中小企业标准化存在的问题及对策

阐述了目前中小企业标准化工作中存在的问题及其原因和对策 。     

Nonparametric Bayes inference for concave distribution functions

Bayesian inference for concave distribution functions is investigated. This is made by transforming a mixture of Dirichlet processes on the space of distribution functions to the space of concave distribution functions. We give a method for sampling from the posterior distribution using a Pólya urn scheme in combination with a Markov chain Monte Carlo algorithm. The methods are extended to estimation of concave distribution functions for incompletely observed data.     

Seniority bias in a tournament

The paper presents a model where the probability of promotion tends to increase with seniority (overall labor market experience) without relying on the accumulation of general human capital. To this end, we consider the optimal design of a tournament (a relative compensation scheme) between two agents with different time horizon, the young and the old, in an overlapping generations framework. When the principal can only imperfectly monitor each agent’s effort level, the difference in time horizon leads to the ex post difference in the marginal value of effort between the two agents. In this case, the optimal tournament necessarily involves a bias towards the old agent. Within this framework, we also examine the relationship between: (1) the monitoring accuracy and the optimal bias; and (2) the value of outside options and the optimal bias.     

美式封顶看涨期权的变分不等方程模型

期权及其定价理论是目前金融工程的前沿问题。美式看涨期权的出售者具有无限制的义务,承担着巨大的风险,而美式封顶看涨期权可以使出售者承担有限责任,降低了风险。本文在假定无风险利率r不大于连续红利q时,基于Black-Scholes模型推导出有红利的美式封顶看涨期权定价模型-变分不等方程模型,并且用有限差分格式给出了模型的数值解法。     

计量抽样检查在射孔器检验方案中的应用

针对射孔器穿孔深度和穿孔孔径符合正态分布的理论特点，应用不合格品率的计量抽样检查方法设计了射孔器穿孔深度和穿孔孔径的检验方案。通过验证证明了该方法的科学合理性，并通过试验数据说明了该检验方案的实施对于提高产品稳定性方面的贡献和对提高油气井产能的意义。     

“公司里的公司”的组织解读——控股公司、集团公司的治理基础

控股公司、集团公司这类H型组织在市场经济占有较大比例,但目前还很少从理论上探讨其治理基础的文章。本文以委托-代理理论为基础,在构建分析模型的基础上,提出H型企业存在的根源是政府规制、有限责任制度,以及最重要的、有限理性条件下的信息不对称。     

城市最低生活保障各级财政支出均等化效应研究——基于泰尔指数分解检验

运用泰尔指数及分解方法,测算了我国2005-2014年城市最低生活保障各级财政支出的均等化效应。测算结果表明:城市低保财政支出均等化水平不断提高,但也存在诸多不合理之处。对城市低保各级财政支出的均等化效应考察发现,中央财政支出起了主导性作用,但在东部省份的支出安排不尽合理;省级财政在城市低保中没有发挥与其财力相适应的均等化效应,甚至还产生阻碍作用,一定程度上抵消了均等化效应,县级财政支出的均等化效应高于省级财政,其支出负担较重。应缩小城市低保地区差异,提高各级财政支出的均等化效应,合理划分各级财政的支出责任。     

Reducing Teacher Moral Hazard in the U.S. Elementary and Secondary Educational System through Merit-pay: An Application of the Principal–Agency Theory

America’s elementary and secondary educational system is faced with an inefficiency stemming from a basic problem associated with unobservability: moral hazard. In this case, the teacher (agent) has an incentive to exert less effort (given cost associated with more work) if the school district (principal) cannot distinguish between low student performance due to a lack of teacher effort and low student performance due low student quality (random variable). This research develops an optimal incentive scheme that guarantees the teacher a fixed payment, plus a variable payment that would be a function of teacher ‘action’ variables thereby reducing moral hazard.

宜毕高速公路K3段震后边坡滑坡应急处置研究

为了有效控制震后山体滑坡、崩塌现象的蔓延,保证高速公路建设及运营安全,以震后宜毕高速公路K3段为研究对象,开展震后应急勘察工作,采取注浆、排水和反压等手段对边坡滑坡进行位移和沉降监测。利用Geostudio中的Slope/W模块分析加固后的滑坡稳定性,计算边坡的屈服加速度,提出根据预应力锚索进行加固的治理方案。结果表明,滑坡在地下水和地震的共同作用下产生,土体薄层状结构及岩层顺倾均加剧了滑坡形成,尽管地震作用对边坡整体稳定性有较大影响,但实施的应急处置措施遏制了滑坡的进一步变形,经过计算,边坡加固处理后屈服加速度为0.07g,安全系数为1.3,符合相关规范要求。可见,边坡滑坡体位移在震后初期得到了有效控制,治理措施有效提高了该边坡的稳定性。处置方案对类似高速公路的建设与维护具有借鉴意义。     

Consolidation in the public sector: a cross-country comparison

This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB).