我国政府预算公开存在的问题及对策

简要介绍我国预算公开的现在存在的问题:预算公开的程度并不高、预算公开内容比较粗糙且不全面、地方政府预算公开难以到位;利用公共财政理论、供求平衡模型、委托代理理论来分析我国政府预算公开存在的问题的原因所在,提出了增强政府与人民相关的意识,完善相关法律机制和完善预算公开内容与渠道等对策。     

The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors

Abstract

We investigate the effect of key audit matters (KAM) in the auditor’s report as required by the new ISA 701. We consider investment professionals and non-professional investors in our experiments, in which we test the communicative value of a KAM section relating to goodwill impairment. Our main results show that in the condition in which the KAM section suggests that already small changes in the key assumptions could eventually lead to a goodwill impairment (KAM negative condition), investment professionals assess the economic situation of the company to be significantly better as compared to the condition in which the KAM section suggests that only large changes in the key assumptions could eventually lead to a goodwill impairment (KAM positive condition). In the additional analysis with non-professional investors, we find that a KAM section has no communicative value, implying that non-professional investors have difficulties with processing the information conveyed with KAM.     

基于改进型DEA的中国区域物流有效性比较研究

系统阐述了数据包络分析(DEA)的基本思想及其改进模型,在此基础上利用所构建的投入产出指标体系实证比较研究了2010年北京市、河南省、吉林省、江西省、山东省、福建省、宁夏回族自治区七大区域的物流效率,结论表明各区域效率由高至低依次为北京市、宁夏回族自治区、山东省、河南省、江西省、福建省、吉林省,其中北京和宁夏属于DEA有效,而这一结果具有较高的一致性与可靠性。     

Sydney Nevile: Squire in the slums or progressive brewer?

Alistair Mutch argues that Sydney O. Nevile co-operated with social workers in Somers Town owing to his own position as the son of a member of the gentry. Whitbread's subsequent pub improvement programme, Mutch contends, reflected the firm's work in this London slum. This article challenges Mutch's thesis, and points to Nevile's social status as an outsider, who survived truly by his own wits, arduous effort, sense of social inferiority and as a result of sheer luck. Involvement with Somers Town pubs came late in Whitbread's pub improvements and had impact neither on the company nor on how Nevile subsequently approached reforming pubs.     

基于改进AG算法的机器人动态路径规划方法

为了充分发挥Agoraphilic(AG)算法的优越性,使其可以在动态环境中有效地进行路径规划,对传统AG算法进行了研究和改进,在计算自由空间力时增加了机器人和动态障碍物之间的相对速度分量,该分量可分解为2个方向的分力,一个分力使机器人向背离障碍物的方向运动,另一个分力使机器人向垂直于障碍物的方向运动,充当机器人绕行的动力。利用Matlab进行了仿真实验,将改进的AG算法和几种其他动态路径规划方法进行了对比。改进后的AG算法使机器人能够迅速躲避动态障碍物,有效地进行动态避障。研究方法不仅可以解决动态环境中机器人躲避动态障碍物并到达目标点的问题,而且与其他动态路径规划算法相比,具有路径长度更短、耗时更少、路径更平滑等优点。     

A new three-dimensional manufacturing service composition method under various structures using improved Flower Pollination Algorithm

With the growing complexity of customer requirements and the increasing scale of manufacturing services, how to select and combine the single services to meet the complex demand of the customer has become a growing concern. This paper presents a new manufacturing service composition method to solve the multi-objective optimization problem based on quality of service (QoS). The proposed model not only presents different methods for calculating the transportation time and transportation cost under various structures but also solves the three-dimensional composition optimization problem, including service aggregation, service selection, and service scheduling simultaneously. Further, an improved Flower Pollination Algorithm (IFPA) is proposed to solve the three-dimensional composition optimization problem using a matrix-based representation scheme. The mutation operator and crossover operator of the Differential Evolution (DE) algorithm are also used to extend the basic Flower Pollination Algorithm (FPA) to improve its performance. Compared to Genetic Algorithm, DE, and basic FPA, the experimental results confirm that the proposed method demonstrates superior performance than other meta heuristic algorithms and can obtain better manufacturing service composition solutions.     

基于改进FAHP Entropy赋权法的丘区耕地整理潜力评价

[目的]我国西南丘陵地区耕地资源有限,其后备资源和耕地整理潜力的研究显得尤为重要,耕地整理潜力评价是耕地后备资源整理开发的基础性工作。[方法]文章提出改进FAHP-Entropy赋权法,该赋权法不仅兼顾FAHP-Entropy赋权法和改进AHP-Entropy赋权法的优点,而且其兼容度大于FAHP-Entropy等赋权法的兼容度,证明改进FAHP-Entropy赋权法的稳健性、优越性。在此基础上,以西南丘陵地区盐亭县为例,建立针对丘区耕地潜力评价指标体系,结合综合评价法研究盐亭县各乡镇耕地整理潜力综合指数。[结果]采用ArcGIS软件对耕地潜力综合指数进行插值分级,得出盐亭行政区域内耕地潜力等级分布情况;同时,以耕地整理潜力综合指数为依据采用Matlab软件构建耕地潜力三维DEM模型,并基于三维DEM模型在4个主方向进行剖分分析,探讨耕地潜力在剖分方向与地域之间的微观特性。[结论]在ArcGIS综合指数插值分级、耕地潜力三维DEM模型剖分等基础上,将盐亭县耕地划分为4个耕地整理潜力开发区。该研究将为盐亭县等西南丘陵地区耕地后备资源整理开发等提供理论支撑。     

基于改进的蚁群算法的移动机器人路径规划

针对移动机器人路径规划中的传统蚁群算法收敛精度低、易陷入局部最优等问题,提出一种改进蚁群算法。首先,对算法的转移概率进行改进,加入转向代价,减少不必要的转折,并针对启发函数启发性能不够强,对路径启发信息进行改进;然后,提出一种自适应的参数调整伪随机状态转移策略,动态改变参数值,避免过早陷入搜索停滞,增强搜索的全面性,同时对信息素更新方式进行改进,调整信息素挥发系数,保持蚂蚁发现最优路径的能力;最后,通过Matlab与其他算法进行对比分析。仿真结果表明,改进的蚁群算法收敛速度快,且路径长度和算法迭代次数有明显减少,能得到全局最优路径。改进蚁群算法具有可行性、有效性,在移动机器人路径规划中有一定的应用价值。     

某客运三轮摩托车振动分析与改进设计

针对某客运三轮摩托车在高转速工况下,坐垫、前脚踏板等位置振动较大,用户乘坐舒适性较差的问题,采用试验分析和有限元分析技术相结合的思路,找到整车振动舒适性较差的原因,提出相应的改进方案,并进行了试验验证.结果表明,车架共振导致的振幅急剧放大现象被消除,整车的振幅明显减小,改进方案有效,明显提高了该客运三轮车的振动舒适性.