论会计准则与中立性原则

文章首先对会计学理论中的中立性概念进行了系统的描述,在对会计准则制定过程中关于中立性的两种观点进行剖析之后,认为中立性应该是制定会计准则的首选,但目前国内会计准则的制定还处于中立性与经济后果协调的阶段。最后,文章认为应该借鉴审计中的中立性来重新审视会计准则执行中的中立性。     

Test of a technique for planning medical procedures in preventive health examination programs

This paper reports on a retrospective test of a linear programming (LP) technique for planning of medical procedures in preventive health examination (PHE) programs. The technique itself has been published earlier; hence only a brief review is presented here. The test was, in essence, a comparison between a PHE program run along conventional lines (all procedures to all patients) and a PHE program guided by the LP technique. The results showed that the LP technique has several advantages over the conventional mode of operation.     

The Economic Effects (Neutrality) of Taxes on Land

A bstract A recent review of the economic effects of land taxation by Steven Bourassa created the misleading impression that a tax on land will have pro-development or non-neutral effects where there are non pecuniary returns from land or where there are capital market imperfections preventing developers from obtaining all the land that they want for development This note argues that a tax on land value is generally neutral, and that this will be the case whether or not there are non pecuniary returns and capital market imperfections, provided that the existence and extent of the imperfections are independent of the tax     

区块链技术应用于碳中和的机遇与挑战

区块链作为一项颠覆性创新技术,具有数据可追溯、多方信任、分布式网络、智能合约等诸多特性,能够为我国实现碳中和提供更多的新思路.研究先对区块链技术在我国实现碳中和过程的应用前景进行了阐述,接着探讨了国家及各地政府的积极倡导、我国信息基础设施的不断完善以及能源区块链技术的不断发展等将区块链技术运用于碳中和实现进程中的机遇,最后探讨了在实现区块链技术通用化场景植入的过程中还存在着技术安全隐患、缺乏健全的安全管制以及统一的监管体系等需要面对的挑战.     

碳中和目标下城市的逆现代性刍议

在碳中和目标下建设社会主义现代化将成为融合发展的新常态.在此背景下对城市现代性的新发展阶段——逆现代性进行辨析将与碳中和的实现息息相关.首先介绍了现代化和现代性,通过碳中和忧虑引出了逆现代性概念,并与反现代性进行辨析,分析了城市逆现代性的特点,最终对逆现代性和现代性进行了夷夏之辨.城市现代性与逆现代性协调共生发展将是一种新理性主义,可为我国碳达峰、碳中和及全面实现现代化的宏伟目标奠定理论基础.     

Visit planning by the rural family planning worker

This paper discusses a model of adoption of family planning methods in which the necessary conditions for acceptance are inferred from survey data. The dynamics of the adoption process is modelled as a Markov process. A dynamic programming formulation is used to find an optimal visit pattern for the field worker. The optimal solution recommends selectivity in visits. For the optimal strategy the relationship between total visit effort and the rate of acceptance is shown to be non linear and selectivity in visiting is shown to double acceptance. The strategy of selectivity was implemented in a field unit experiment, where the performance of the worker and the field unit was shown to improve considerably.     

碳中和背景下电子企业战略采购管理的转型及策略

供应链管理能力越来越成为企业的核心竞争力,从企业战略层面进行供应链管理能力规划和执行,可以有效地降低产品成本、提升供应链竞争力、增加企业利润、让企业获得可持续发展.同时,在全球气候变暖的背景下,建立低碳采购供应链更符合企业发展和趋势,本文主要阐述基于碳中和背景下电子企业供应链管理战略采购的转型策略和思考.     

都市圈规划:地域空间规划的新范式

作为一种新的地域空间结构,都市圈的规划需要不同于传统的新理念和新方法.文章在论述了都市圈相关概念和萌生背景之后,参考国外都市圈规划案例,总结了都市圈规划异于城镇体系规划的特质要求,并对都市圈规划的理念、方法做了探讨.     

天津城市规划历史沿革及启示

城市发展史是一部生动的城市经济社会生活变化史,也是一部城市规划史。天津迄今已有600多年建城史,形成了独特的城市文化。以天津城市发展进程和影响城市及城市规划的大事件为线索,系统梳理了天津城市规划历史沿革,旨在汲取历史经验,遵循发展规律,研究提出新时期做好天津城市规划管理工作的思路和方法。     

Robust planning: a new paradigm for demand chain planning

This paper proposes a new paradigm for tactical demand chain planning (DCP), called robust planning, based on risk assessment of the supply and demand chain. The concepts of supply chain management (SCM), and its extension demand chain management (DCM), have been at the center of much recent research. One of the reasons for this is that, over the last years, a significant number of information systems have emerged, which claim to support the concept. The paper argues that these systems mostly adopt a myopic view of planning, based on pure deterministic planning methods. It demonstrates that such an approach fails to coop with the considerable uncertainty of the planning information. The proposed robust planning paradigm is then introduced and its impact explained, using the well-known example of the beer game. It holds the promise of reducing the number of re-planning cycles, through a better characterization of the expected service level performance over a medium planning horizon. Finally, a case study will show the value of robust planning in a European chemical enterprise.     

阳光规划论

作者针对当前城市规划在编制和实施过程中的问题 ,分析了市民的心态和期望 ,提出了体现市民公众参与的阳光规划的真义 ,旨在全面有力地推进我国城市规划决策的公开化、民主化、科学化的进程     

On iterative procedures of asymptotic inference

Abstract  An informal discussion is given on performing an unconstrained maximization or solving non-linear equations of statistics by iterative methods with the quadratic termination property. It is shown that if a miximized function, e.g. likelihood, is asymptotically quadratic, then for asymptotically efficient inference finitely many iterations are needed.     

竞争中立规则下中国石油企业在拉美市场的机遇与挑战

当前,竞争中立理念在跨国投资与项目经营中逐渐受到重视。作为中国石油企业,该规则的出现既是对运作模式的挑战,同时也能为全球各油气资源国的投资营造更为公平、透明的投资环境。企业需要采取措施提升自身竞争能力,适应规则的变化,保护自身利益。     

Robust testing procedures of process locations

In many manufacturing and service industries, the quality department of the organization works continuously to ensure that the mean or location of the process is close to the target value. In order to understand the process, it is necessary to provide numerical statements of the processes that are being investigated. That is why the researcher needs to check the validity of the hypotheses that are concerned with some physical phenomena. It is usually assumed that the collected data behave well. However, sometimes the data may contain outliers. The presence of one or more outliers might seriously distort the statistical inference. Since the sample mean is very sensitive to outliers, this research will use the smooth adaptive (SA) estimator to estimate the population mean. The SA estimator will be used to construct testing procedures, called smooth adaptive test (SA test), for testing various null hypotheses. A Monte Carlo study is used to simulate the values of the probability of a Type I error and the power of the SA test. This is accomplished by constructing confidence intervals of the process mean by using the SA estimator and bootstrap methods. The SA test will be compared with other tests such as the normal test, t test and a nonparametric statistical method, namely, the Wilcoxon signed-rank test. Also, the cases with and without outliers will be considered. For the right-skewed distributions, the SA test is the best choice. When the population is a right-skewed distribution with one outlier, the SA test controls the probability of a Type I error better than other tests and is recommended.     

电网规划问题分析及规划模型研究

电网规划是电力系统规划的重要组成部分,其任务是根据规划期间的负荷增长给电源规划方案确定相应的最佳电网结构,以满足经济可靠送电的要求。文章介绍了电网规划问题的基本理论和影响电网规划的因素,阐述了电网结构在电网规划中的重要性,最后,对电网规划数学模型进行了研究,为电网规划优化问题提供了理论基础。     

电网规划问题分析及规划模型研究

电网规划是电力系统规划的重要组成部分,其任务是根据规划期间的负荷增长给电源规划方案确定相应的最佳电网结构,以满足经济可靠送电的要求.文章介绍了电网规划问题的基本理论和影响电网规划的因素,阐述了电网结构在电网规划中的重要性,最后,对电网规划数学模型进行了研究,为电网规划优化问题提供了理论基础.