Progressive stress accelerated life tests under finite mixture models

In this paper, progressive stress accelerated life tests are considered when the lifetime of a product under use condition follows a finite mixture of distributions. The experiment is performed when each of the components in the mixture follows a general class of distributions which includes, among others, the Weibull, compound Weibull, power function, Gompertz and compound Gompertz distributions. It is assumed that the scale parameter of each component satisfies the inverse power low, the progressive stress is directly proportional to time and the cumulative exposure model for the effect of changing stress holds. Based on type-I censoring, the maximum likelihood estimates (MLEs) of the parameters under consideration are obtained. A special attention is paid to a mixture of two Rayleigh components. Simulation results are carried out to study the precision of the MLEs and to obtain confidence intervals for the parameters involved.     

高校多维会计诚信教育模式构建

本文分析了会计诚信在高校会计教育中的现状,阐述了高校开展多维会计诚信教育的必要性,并从课堂教学会计诚信理念的灌输、实践环节诚信行为的培育、会计工作过程中诚信的反馈、校园环境中诚信习惯的养成、建立“大学生诚信档案”实行全程信用记录等方面,全方位、多角度地构建高校多维会计诚信教育模式。     

The generalized Stackelberg equilibrium of the all-pay auction with complete information

We characterize the equilibrium of the all-pay auction with general convex cost of effort and sequential effort choices. We consider a set of n players who are arbitrarily partitioned into a group of players who choose their efforts ‘early’ and a group of players who choose ‘late’. Only the player with the lowest cost of effort has a positive payoff in any equilibrium. This payoff depends on his own timing vis-a-vis the timing of others. We also show that the choice of timing can be endogenized, in which case the strongest player typically chooses ‘late’, whereas all other players are indifferent with respect to their choice of timing. In the most prominent equilibrium the player with the lowest cost of effort wins the auction at zero aggregate cost. We thank Dan Kovenock and Luis C. Corchón for discussion and helpful comments. The usual caveat applies. Wolfgang Leininger likes to express his gratitude to Wissenschaftszentrum Berlin (WZB) for its generous hospitality and financial support.     

基于合作关系的供应链信息共享模式研究

首先研究了供应链上下游合作伙伴间信息共享博弈情况，并分析了影响信息共享的障碍因素。然后，从合作伙伴合作关系的视角探讨了供成链中合作伙伴的类型及合作目的，最后以此为基础构建出供应链合作伙伴的信息共事模式及技术支撑体系。     

区域性现代港口物流信息平台系统设计研究

以天津港及其现代物流发展的现状为背景,通过对物流系统需求分析,提出天津港物流信息系统存在的问题,并结合需求分析进行了区域性现代港口物流信息平台系统设计研究,构建了包括通讯专属网络、网络平台、系统管理平台、数据交换平台、应用系统平台和门户网站的总体系统构架,并对各个子系统的主要功能进行了描述。     

进入权理论下的会计师事务所股权设置

Rajan和Zingales提出了进入权理论，认为企业的权力来源于进入权，即对关键资源接触和使用的权力。本文结合会计师事务所的特征，在分析其关键资源的基础上，建议会计师事务所的股权应设置为财产股、岗位股、贡献股。     

林业企业信息化面临的问题及对策

面对信息化时代的到来,企业信息化成为企业生存和发展的关键,文章从目前我国林业企业的现状出发,分析了林业企业信息化中存在的主要问题,并提出了相应的对策。     

The effect of interfirm dependence structures on governance mechanisms

Despite recent developments regarding the study of interdependence structures, previous research has rarely investigated the simultaneous effect of both interdependence magnitude and interdependence asymmetry on governance mechanisms among exchange parties. A survey of manufacturing companies has been used to test a theory about the interactive effect of buyer dependence and supplier dependence on inter-firm governance. The analysis of the survey supported the proposition that both buyers and suppliers that are highly dependent on each other (high interdependence magnitude and low interdependence asymmetry) may choose to rely on monitoring and the norm of information sharing. However, when a buyer's dependence is low regardless of the supplier's dependence level, the buyer does not rely on the norm of information sharing (buyer's relative interdependence advantage, buyer's relative interdependence disadvantage, and low interdependence magnitude). On the other hand, when the supplier's dependence on the buyer is low, the buyer relies on monitoring regardless of its dependence level (buyer's relative interdependence disadvantage and low interdependence magnitude). However, this study did not empirically measure performance. Further research should be done on the effect of congruence between the governance mechanism and its antecedents on buying performance.     

战略管理会计的目标与原则分析

管理会计的目标与原则曾经受到国内外学者的广泛关注,但是相关研究并没有出现重大突破。新的经营环境和战略环境要求管理会计的目标与原则必须适应新的变化,以便在新环境下实现管理会计的职能与作用。基于此,文章提出了战略管理环境下管理会计的目标与原则。     

对计算企业经营活动现金流量的一点思考——从基本会计等式出发

本文旨在通过对基本会计等式的运用,揭示用间接法将净收益调节为经营活动现金流量的内在逻辑性。先对基本会计等式进行逐步的分析,推导出现金流量的计算步骤。在这一过程中,可以清楚的反映出会计报表之间的明晰性。