Regression Sampling in Statistical Auditing: A Practical Survey and Evaluation

Several confidence intervals for the regression estimator are surveyed. A Monte Carlo experiment, based on the NETER and LOEBBECKE (1975) populations, gives estimated coverages and lengths of the different confidence intervals. One interval is exact under the assumption of multivariate normal distributions; it gives longer intervals (hence better coverages) than the interval based on a popular variance estimator. An interval due to ROBERTS (1970) is much too long. Jackknifing gives robust intervals. Rules of thumb for practitioners are given.     

Asymptotic confidence intervals for the length of the shortt under random censoring

A short t of a one dimensional probability distribution is defined to be an interval which has at least probability t and minimal length. The length of a show and its obvious estimator are significant measures of scale of a distribution and the corresponding random sample, respectively. In this note a non-parametric asymptotic confidence interval for the length of the (uniqueness is assumed) short t is established in the random censorship from the right model. The estimator of the length of the short t is based on the product-limit (PL) estimator of the unknown distribution function. The proof of the result mainly follows from an appropriate combination of the Glivenko-Cantelli theorem and the functional central limit theorem for the PL estimator.     

Variables control chart limits and tests for special causes

Control charts are used to detect problems in control such as outliers, shifts in levels or excess variability in subgroup means that may have a special cause. This paper addresses itself to deriving control chart limits based on past data and based on initial samples in a current control situation. We present a general setting for control charts. Furthermore, an overview is given of tests for special causes. The tests are standardized so that the asymptotic type I error does not exceed a fixed level. The distributions of the run lengths of the tests and combinations of tests are also evaluated. We propose to use a low percen-tile of the run length distribution, instead of the average run length, to study the performance of the tests. These indicate that, in particular when tests are combined, the run length percentiles may be too small for practical purposes. It is shown that (nearly) exact control chart limits for observations from a normal distribution exist. The traditional limits differ considerably from the proposed ones and correspond to even smaller run length percentiles.     

Dominant tracking signals

The objective of this research is to find the best methods of automatically monitoring an exponentially smoothed forecast. Three conclusions are drawn. First, previously used performance measures are inadequate. As a consequence, currently available control limits can give false alarm rates that are substantially different than advertised. Second, two commonly used tracking signals can be substantially improved by choice of smoothing parameters. Finally, when measured by the new criteria proposed in this paper, the smoothed error tracking signal is substantially better than the unweighted sum of errors (CUSUM) method.     

资本弱化税制的国际比较与借鉴

资本弱化税制旨在避免纳税人通过人为提高债务融资比例、规避纳税义务。发达国家在防范资本弱化避税方面积累了成功的经验,建立了比较完善的资本弱化税制。借鉴他们的经验,结合我国当前资本市场的状况,我国有必要引入安全港规则,从规范关联方定义、确定合理的债务/权益比率等方面入手,建立较为完善的资本弱化税制。     

对OECD关于转让定价新规则“商业重构”的评述

本文围绕《OECD跨国企业与税务机关转让定价指南》第9章商业重构,以公平交易原则为标准,对跨国企业重构时关联企业之间的风险分配、重构补偿和重构后受控交易的报酬等内容进行了理论分析及实务解读。     

哪种风格的招股书更容易众筹成功？——来自在线众筹平台Seedrs的经验证据

随着数字技术和创新金融服务的发展,众筹平台已迅速发展成为可以替代传统天使投资人和私募机构的创业融资渠道.本文调查了招股书风格对股权众筹成功可能性的影响.通过对2017年和2018年在英国最大的股权众筹平台Seedrs上发起的741次众筹活动的招股书进行文本分析,本文发现招股书字数和用词可以显著影响众筹结果.众筹平台聚集着大量的业余投资爱好者,与专业投资人相比,他们通常更依赖于直觉和情绪做出相对感性的投资决定.篇幅长的招股书不仅不能有效地缓解信息不对称,还会增加潜在投资者快速提取有价值信息并准确理解商业项目的难度,最终削弱了他们的投资热情、降低了众筹成功率.包括更多乐观词汇的招股书不仅可以向外界传递积极的内部信息,还可以正向影响众筹平台用户的情绪、激发其投资热情,从而提高了众筹成功率.     

基于粒子滤波步行长度预测的移动ad hoc网络路由算法

针对移动ad hoc网络拓扑结构变化大、路由复杂度高、数据传输性能低等问题,提出了一种新的移动通信系统自适应路由算法。为了使得网络拓扑结构更接近移动网络间歇性连接的特点,该算法在网络结构上采用了一种改进的Levy Walk移动模型。采用一种粒子滤波步行长度预测的方法,通过蒙特卡罗抽样得到递归贝叶斯滤波器,并在粒子滤波后进行步行长度预测,确定消息的副本数量,从而减少由于节点转发过多消息副本带来的能量消耗量,提高消息的传递效率。实验仿真结果表明:与基于改进蚁群优化和利润优化模型的路由算法相比,该算法的消息传递成功率分别提高了0.08和0.04,节点平均能量效率提高了17.9%和13.4%,在提升数据传输成功率和节能上具有较好效果。     

一种集成电长度补偿功能的C频段五通道接收组件

介绍了一种C频段五通道接收组件的设计方法。阐述了接收组件的工作原理,给出了功能实现框图,分析了电长度补偿单元、通道选择单元、幅相控制单元、信号合成单元共4 个部分的设计方案。采用盘旋同轴线方案实现了电长度补偿,补偿最大值达635°。接收组件集成了限幅、通道选择、5位移相、5位衰减、电长度补偿、信号合成、电压转换等功能。接收组件的测试结果为噪声系数3.5 dB,增益 25 dB,输入输出驻波比小于1.5∶1,总功耗780 mW。     

Competition,product line length,and firm survival: evidence from the US printer industry

Adjusting product line length is one major strategy that firms employ to sustain their market position in competitive environments. This study extends extant literature on product line length by adding empirical results on the relationship between competitive intensity and product line length, and by examining the performance of firms that follow the suggested product line strategies. The analysis of data on 1849 printer products introduced by 342 manufacturers from 1983 to 2002 shows an inverted U-shaped relationship between competitive intensity and product line length, and firms following this pattern have a significantly lower hazard ratio of exit. These results confirm those discussed in the previous literature and provide evidence of the positive impacts of following such product strategies on firm survival.