解放的色彩

提起解放,你想到什么?有人说,解放就是扬眉吐气。唱的是翻身道情,舞的是艳阳红绸,看的是红旗飘飘,做的是当家做主。所以,解放的色彩是红彤彤,喜洋洋。有人说,解放就是历经磨难。叹的是黑夜沉沉,忍的是失望、绝望,看的是白眼打击,做的是抛头颅,洒热血。所以解放的色彩是黑漆漆,悲切切。有人说,解放就是收获果实。唱的是金色丰收,看的是千层     

潜规则

官场的潜规则是吹捧赞扬,商场的潜规则是见利忘义,情场的潜规则是假戏真做,赌场的潜规则是全都输光。争权的潜规则是削尖脑袋,夺位的潜规则是互相中伤,造谣的潜规则是无中生有,诬陷的潜规则是丧尽天良。去皱的潜规则是少照镜子,增白的潜规则是多涂面霜,减肥的潜规则是花钱遭罪,美发的潜规则是烫直拉长。列车的潜规则是晚点进站,飞机的潜规则是拖延起航,客车的潜规则是超员超载,客轮的潜规则是客货混装。打牌的潜规则是头庄先摸,炒菜的潜规则是厨师先尝,演出的潜规则是观众先到,开会的潜规则是秘书先忙。敬酒的潜规则是嘉宾后端,演唱的潜规则…     

"专款"宣言

我叫“专款”,是国家的神圣资产,是纳税人的宝贵血汗。国库是我整装待发的港湾,各级官员是我奔赴前线的司令员。社会发展,我重任在肩;重点项目,我一马当先;救灾扶贫,我带着温暖。一头是官,一头是民,我是挑起两端的扁担;这边是水,那边是田,我是渠道让他们相连。我是春风,我驱散严寒,让神州大地鲜花烂漫;我是天使,我传送甘甜,让黎民百姓绽开笑颜。我的心愿,苍天可鉴,我的功绩,世人共赞。我叫“专款”,是谁在无情地把我糟践?是谁在亵渎我神圣的尊严?挪用已经司空见惯,那一只只无情的黑手残忍地改变了我的意愿。截留也是家常便饭,那一颗颗冷酷的…     

蝉鸣是夏天的绝句

“蝉是非常喜欢唱歌的……为了满足音乐的嗜好,牺牲了很多。”包括生命。蝉是最后的古典歌者,用生命歌唱,蝉鸣也是它的人生,所以每只蝉都是绝版,每声蝉鸣都是绝响。蝉鸣是夏天的绝句,却又不绝于耳。或许,这就是蝉象征永生和复活的原因。在乡村,蝉是夏日的明星,每棵树都是它的舞台,日月星辰是天然的霓虹。     

会计本体论

会计之所是既不同于信息,又不同于管理,两者都是会计本体的表象。管理本体是行为,信息本体是信息。会计管理活动论是科属错位,会计信息论是逻辑谬误。会计的本体是数加形式。在任何情况下,会计都是指在一定形式下的计数活动。会计上的数和形式是会计的定在,是无条件的共相。基于理性而发现的会计本体就是会计是会计,是自为与自在的实在统一。     

公益的职责是唤醒良知

慈善是个人的,公益是Public,把慈善做Public就会味道做差,把公益做Private的时候,就没有影响力。慈善和公益是不同的。慈善是什么?慈善是给予,慈善是个人行为,是善心。背后捐多少,那是我个人的隐私,我不希望告诉别人。慈善是个人的,公益是Public,把慈善做Public就会味道做差,把公益做Private的时候,就没有影响力。     

祝君拥有好心情

人生最富有的是什么?是财产?是美誉?是健康?是长寿?都不是。财产是身外之物,美誉是过眼云烟,健康是暂时的拥有,长寿是相对的岁月。人生可以没有财产,没有美誉,没有健康,没有长寿,但不能没有良好的心态。人生总有得失成败。富裕与贫穷、健康与病痛、     

人生

走着,人生是一条路;跑着,人生是一阵风; 飞着,人生是一片云。站着,人生是一杆旗;坐着,人生是一尊佛; 躺着,人生是一场梦。垂头丧气,人生是一团乱麻;消极堕落,人生是一片废墟;不思进取,人生是一旋陀螺。满怀理想,人生是一团烈火;百折不挠,人生是一条江河;勇往直前,人生是一把利剑。唉声叹气,人生是低垂的迷雾;心灰意冷,人生是沉重的包袱;万念俱灰,人生是凄凉的坟墓。放声吟唱,人生是劲歌妙律;琴棋书画,人生是艺术殿堂;登高望远,人生是蓝图远景。追求,人生是葳蕤生长的希望;期冀,人生是方圆万里的向往;拼搏,人生是百战不殆的沙场。人生,就要让自己的眼眸像星辰一样高贵, 在血脉的长河上洒满日月的韶光。人生,就要用自己的真诚,风雨无阻地凝练一务情感的纽带,像七彩虹一样高挂在伊人的心田上。人生,就是要用自己的双手,制作一顶举世无双的桂冠,堂而皇之地给自己戴上。人生,就是要让自己那颗蓓蕾一样的心,在阳光灿烂的世界里,在岁月的水面上,无拘无束、鲜艳夺目地熠熠怒放!     

青春

人人都羡慕青春,人人都珍爱青春,人人都倾心青春,人人都痴迷青春。青春是人生的底蕴,青春是人生的动力,青春是人生的激情,青春是人生的灵性。青春是人生的财富,青春是人生的寄托,青春是人生的希望,青春是人生的力量。     

和谐心志格言

关于财富:财富是行善的工具1、工作是提高生活质量的台阶,财富是丰富精神生活的保障。2.随着全球有闲阶层的扩大,精神产品的市场将越来越大。生命的核心是精神,市场的利润是情感。3、适度的消费是对自己的慰问,享受休闲就是享受文明。4、财富是有闲生活的工具,精神是提高生活品位的灵魂。5、一个人很有钱,但他没有属于自己的时间,他仍然是生命的穷人。6、品牌是财富的商标。7、财富是行善的工具,是提高爱心和爱力的保障。8、穷日子难捱,指的是物质贫乏;富日子不好过,指的是精神饥渴。9、人情越薄,学问越少;火气越大,财源越小。10、真情动人,…     

Common factors can always be found but can they also be rejected?

Factor models are often used to reduce the complexity of data. It is simple to find common factors and to interpret them. However, it is doubtful whether factor models are always appropriate. Especially when the common factor is considered to be an attitude, it must be stable through time and explain a considerable part of the variances. A procedure is suggested to test the usefulness of a common factor. In an experimental pilot study in which an attitude towards immigrant workers was investigated, the instability and superfluousness of a common factor is shown. An alternative model is presented which suggests that changing opinions can be explained by specific variables. Finally it is shown that a more stable common factor is found if a so-called MIMIC-design is used.     

Management Strategy and Labour Flexibility In Japanese Manufacturing Enterprises

Since the 1970s Japanese labour relations and management practices have been scrutinised as Western firms search for ways to improve their productivity and international competitiveness. Pervading this literature is the view that the Japanese labour market is flexible and adaptable. the purpose of this article is to ascertain if flexibility is a key strategic objective of management and if Japanese firms adopt a core-peripheral approach to employment. the research is based on a survey of Japanese enterprises conducted and detailed interviews with senior managers. the major finding is that Japanese labour practices have a strategic component and that the use of casual and contract workers is consistent with a core-peripheral labour strategy.     

Bayesian hypothesis testing in latent variable models

Hypothesis testing using Bayes factors (BFs) is known not to be well defined under the improper prior. In the context of latent variable models, an additional problem with BFs is that they are difficult to compute. In this paper, a new Bayesian method, based on the decision theory and the EM algorithm, is introduced to test a point hypothesis in latent variable models. The new statistic is a by-product of the Bayesian MCMC output and, hence, easy to compute. It is shown that the new statistic is appropriately defined under improper priors because the method employs a continuous loss function. In addition, it is easy to interpret. The method is illustrated using a one-factor asset pricing model and a stochastic volatility model with jumps.     

Nonparametric search

We analyze the search problem of a consumer who derives information only from the sequential search process. This paper considers the case of a consumer who uses a nonparametric procedure to estimate the probability distribution. It is shown that a solution to the consumer's problem is a very simple strategy which depends only on the order statistics, on the discounting factor, and on the duration of the search. It leads to a finite search almost surely. This optimal strategy is a myopic rule which is computable and which is characterized by a sequence of strictly increasing reservation prices.     

Science and politics: The 1981 and 1984 LIHEAP distribution formulas

The Low-Income Home Energy Assistance Program (LIHEAP) is a federal block grant program to help low-income households pay their heating and cooling bills. If the regular fiscal year LIHEAP appropriation is less than or equal to $1.975 billion, then a 1981 formula is applied to distribute funding across states, while if appropriations rise above the $1.975 billion threshold, a 1984 formula is applied in conjunction with two hold-harmless provisions. In 18 of the past 20 years, the 1981 formula has served as the default mechanism to distribute LIHEAP funding. The purpose of this paper is to call attention to the inadequacy of the 1981 formula and to explain why the objectives of LIHEAP are not met when this formula is used. We explain why the distribution of LIHEAP funds is not proportionate to the need for assistance and offer some suggestions for improvement. The 1981 formula is shown to be the outcome of a convoluted political process heavily biased in favor of cold-climate states, with cold-climate states receiving on-the-order of at least $150 million a year in allotment dollars beyond their “fair share” of heating requirements. The 1981 and 1984 distribution formulas are derived and a critical examination of each formula is presented. The 1984 formula is shown to be an ideal mechanism to distribute LIHEAP funds, based on a scientific and rational understanding of low-income energy needs, but legislative constraints prevent its application.     

物流配送路径延伸问题两阶段寻优策略算法

首先根据实际路径资料构建非完全有向图,利用Dijkstra算法得到任意两点之间的最优路径,根据要求虚拟合并或删除非目的地节点,对图形进行简化,重新构造出包含所有有效路径信息和有效节点的非完全有向图,在此基础上运用非完全有向图TSP问题的求解方法进行路径优化。通过示例验证了该算法对于解决物流配送中的此类特定问题是有效的。     

International joint ventures: Theoretical considerations

This paper constructs models to investigate the rationale for a multinational corporation to enter into a joint venture to serve a host market. In particular, the model examines the impact of profit sharing, cost reductions, risk reductions, and competition reductions on the profits of international joint ventures. The results may explain the ‘recent’ popularity of international joint ventures. The models show that (1) a joint venture is the dominant entry strategy when there is a formidable local competitor and the risks of operation are high, (2) a wholly owned subsidiary is preferred if a multinational corporation has a significant cost advantage, (3) a joint venture is preferred to a wholly owned subsidiary if significant cost reductions can be achieved through combining the strengths of a multinational corporation and a local firm, and (4) multiple licensing is preferred if the number of local firms is large.     

Optimal strategy for a fund manager with option compensation

I consider the problem of portfolio optimization for a manager whose compensation is given by the sum of a constant and a variable term. The constant term is a fixed percentage of the managed funds that is payed to the manager independently of his performance. The variable term is a premium that is proportional to the profit earned by the manager over a benchmark at a certain evaluation date. I find the optimal strategy and the optimal portfolio value in the Black–Scholes setting when the benchmark is a linear combination of the risky asset and the money market account.     

Optimale revisietijd

Optimum period of overhaul, a case-study
A general formula is given, when to proceed to an overhaul in such a way that the costs of wear and those of overhaul together will be a minimum (par. 2). In par. 3 the practical solution for cells in electrolysis is discussed. First a nonstochastic model is considered, then the more realistic stochastic model. It is proved that an overhaul is not indicated after a certain space of time or after a certain increase in the costs, but when a certain absolute level of the costs (corresponding with a certain electrical tension) is reached irrespective of what went before. A formula (14) to this end is given. Attention is also paid to the problem of the numerical evaluation.