基于模糊数学的内部审计参与风险管理研究

内部审计在企业风险管理的地位和作用日益突出。开展风险管理已是内部审计的主要职责。运用模糊数学方法,内部审计能对一个企业面临的风险及其全面风险管理水平有很好的评价和衡量作用,能够帮助企业管理层完善企业风险管理框架,形成更加有效的决策,更好地识别和应对风险以实现组织目标。     

新制度经济学视角下会计发展:动因与启示

本文从新制度经济学的视角,从制度、产权和交易费用等角度对会计和会计理论发展史进行分析,认为制度是推动会计和会计理论不断发展的重要动力;经济发展水平决定会计发展水平;产权、交易费用与会计之间内在逻辑的一致性诞生了产权会计学派,公允价值计量是产权会计学派的历史选择。     

红色经典的改写与革命集体记忆 --以小说《红色娘子军》《沙家浜》为个案的分析

该文联系当前小说创作着意对革命经典改写的现象，通过分析这些小说的创作指导思想，即对政治话语重压下所谓“人性”的复活，来反思当前红色经典改写的怀旧文化态度与商业化叙事策略，指出部分小说的创作侵犯了人民心中的革命历史集体记忆。同时强调革命经典改写和革命故事叙述的一些原则，及不能在人性这面旗帜下随心所欲书写的现实文化背景。     

史论结合原则在毛泽东思想概论教学中的应用

"史论结合"是提高毛泽东思想概论课程教学效果的重要方法.这一原则在课程中的运用是毛泽东思想的本质要求,是符合毛泽东思想概论课程教学目的和内容特点的,也有利于学生分析、解决问题能力的提高.     

“艾青体”诗歌及其诗史建构

艾青的诗充满了对于民族与时代的耶稣般的殉道和忧伤。这份苦难和忧伤于艾青来说是个人之伤民族之痛的融合,是一份民族之爱、人类之爱,是谓之大爱,它构成了艾青诗歌的基本色彩。童年的遭际、游子的苦涩、民族的苦难与象征主义的朦胧、隐晦、忧郁天然契合,并化为一种美学特质渗入他的诗行,从而酿就了独具风格的“艾青体”诗歌。并且,从艾青的漫长的创作过程及其作品,我们看到了一个时代的变迁,因而“史”的性质是明显的:历史发展的曲线与诗人创作的曲线达到了完美的契合。诗人就这样以自己的历经半个多世纪的诗歌创作及其独特的艺术风格真实记载了20世纪的中国,并由此完成了一部诗史的建构。     

The Effects of Attributes on the Repeat Sales Pattern of Residential Property in Hong Kong

There has been copious research work on the development of house price models and the construction of house price indices. However, results in some studies revealed that the accuracy of such indices could be subject to selection bias when using only information from a sample of sold properties to estimate value movements for the entire housing stock. In particular, estimated house price appreciation is usually systematically higher among properties that change hands more frequently. It therefore suggests that the determination of important factors affecting the transaction frequency or intensity of a housing unit should be a more fundamental research question. This paper examines the possible factors that determine the popularity of residential unit by means of a repeated sales pattern. The Poisson regression model and event history analysis techniques are employed to assess the effect of attributes on transaction frequency and intensity. The event history analyses technique can take account of transaction-specific as well as time-dependent covariates, and therefore is recommended for analyzing repeated sales data in a real estate market. All transaction records during the period 1993–2000 from the Land Registry of one of the most popular residential estates in Hong Kong were used to illustrate the method. Unlike a response to favorable transaction price, good quality units do not necessarily inherently display a high transaction frequency. Rather, units of average quality are more likely to be transactionally active.     

Rural Economies and Transitions to Capitalism: Germany and England Compared (c.1200–c.1800)

Based on a synthesis of the empirical scholarship on England and Germany, this paper demonstrates that in both regions, rural socio‐economic developments from c.1200 to c.1800 are similar: this period witnesses the rise to numerical predominance and growing economic significance of the ‘sub‐peasant classes’, which had a growing impact on the market as a result of their increasing market dependence, and from which – towards the end of the period – a rural proletariat emerged. Against the influential theory of Robert Brenner, it is argued that the period c.1200–c.1400 cannot really be categorized as ‘feudal’ according to Brenner's definition; and ‘agrarian capitalism’ does not adequately describe the socio‐economic system that obtained by the end of the sixteenth century. A genuine transition to capitalism is only evident from after c.1750, and can be found in Germany as well as in England; it is predicated both on ideological shifts and on the evolution of the rural proletariat, which is only found in large numbers by or after c.1800.     

将数学建模引入高等数学教学中的典型案例

首先阐述了将数学建模思想融入高等数学教学内容中的意义,接着从高等数学中的基本概念和基本定理出发,通过具体案例说明如何将数学建模案例融入在高等数学教学中。最后给出了根据高等数学内容选编的典型建模案例。     

浅析北京四合院与中华文化之联系

北京四合院是中国民居的代表,同时也蕴含中华文化的博大精深,本文从多个方面阐述四合院的文化价值以及对四合院与中华文化互相影响进行探讨。     

秦始皇形象论略

《史记》记载秦始皇"蜂准",或作"隆准",北宋《太平御览》引《史记》有关秦始皇形象描述的文字中,有一处作"綘准","蜂"和"綘"皆应读作"豐","豐准"、"隆准"皆指大鼻;历史上没有留下秦始皇的图像,当今中学历史教材中的秦始皇图像是后人推演的作品,采用时应作适当说明.