谈高等职业教育的会计实验教学改革

指出加强会计实践性环节的改革力度,提高学生的实践动手能力,是我国高等职业教学改革的基本内容.加强会计实验教学改革的研究仍是一项艰巨的任务.从会计实验教学的现状及存在的问题入手,阐述了会计实验教学的改革策略.     

一种基于区域搜索的全局运动估计与补偿算法

开展全局运动估计与补偿研究是进行动态目标检测中的基础和前提。在总结现有运动估计与补偿方法的基础上,提出一种基于图像分割区域的运动性和大小的全局运动估计与补偿算法。首先,通过建立区域搜索的全局运动模型,同时进行区域定性分割和区域大小排序;然后,根据误差最小化准则在指定的分割区域中进行线性递归搜索,利用门限准则寻找出最佳的运动估计参数;最后,根据双线性内插法获得运动位移量。实验结果比较可知,所提算法较三步搜索算法(TSS)和全局搜索算法(FSA)等传统算法具有更高的准确性(图像平移帧差)和实时性(算法运行时间),能够很好地实现运动背景的全局校正。     

A theory of bank regulation and management compensation

We show that concentrating bank regulation on bank capital ratiosmay be ineffective in controlling risk taking. We propose, instead,a more direct mechanism of influencing bank risk-taking incentives,in which the FDIC insurance premium scheme incorporates incentivefeatures of top-management compensation. With this scheme, weshow that bank owners choose an optimal management compensationstructure that induces first-best value-maximizing investmentchoices by a bank's management. We explicitly characterize theparameters of the optimal management compensation structureand the fairly priced FDIC insurance premium in the presenceof a single or multiple sources of agency problems.     

可靠性设计与分析中的常见问题及解决措施

产品的可靠性是设计出来的，生产出来的，也是管理出来的。据英国建筑研究局（Building Research Establishment）的一项楼房建筑质量问题调查分析显示，50％是设计原因造成的，40％是施工原因造成的，10％是材料原因造成的。可见，产品的设计和开发对产品可靠性影响之大。产品可靠性设计与分析过程是产品实现可靠性过程的关键环节，它决定着产品是否能够满足“三个规定”（规定时问、规定条件和规定能力）的要求，并为后续过程（维修性、保障性、可信性等）提供依据，同时也影响着提供给顾客的产品质量是否符合市场的要求并获得顾客满意。但很多企业在产品的可靠性设计与分析中却存在着诸多问题，我们特对此进行分析和研究，并提出相应的措施，以达到解决这个问题的目的。     

The impact of market freedom on the adoption of third-party electronic marketplaces: A fuzzy AHP analysis

Electronic-marketplace (EM) is an innovative model for interfirm transactions that are undertaken via the Internet. However, in view of higher investment costs and other associated risks, many small and medium-sized enterprises (SMEs), instead of establishing their own EMs, turn to adopt third-party-hosted EMs. In literature, most relevant studies to the adoption of the third-party-hosted EM were conducted on the research contexts of free market. Industries under the protection of government policies may have limited degree of market freedom, different from industries without these protection policies. Thus, this study intends to compare the decision choice of EM adoption between industries with various degree of market freedom. The decision choice of EM adoption consisted of many strategic factors that were constructed in terms of a three-layer hierarchical structure proposed in this paper. A fuzzy analytic hierarchical process (Fuzzy AHP) was utilized to estimate the relative importance of these individual strategic factors involved in the decision-making process of adopting third-party EMs. The research findings indicated there were some similarities and differences in the decision choice between the two industries of interest. The variety of market freedom can account for the differences in the decision choice of EM adoption. In addition to enhancing our understanding of the EM adoption decision of participative companies, the research findings also provide insightful information to third-party EM providers so that they may improve the effectiveness and efficiency of resource allocation.     

以科学发展观统揽全局，加快进军世界500强步伐

文章主要阐述了科学发展观与进军世界500强的辩证关系，并提出以科学发展观统揽全局，为加快中国大唐集团公司进军世界500强而不懈努力。     

农村二元金融结构比较研究——基于新疆农民增收视角

本文从经济效用论供给视角论证了正规金融与非正规金融共同作用下农村二元金融结构的差异化发展路径:对于欠发达农村地区来说,现阶段政府应适当支持和规范非正规金融的发展,这有助于整个地区金融效用的提高;而对于较发达农村地区来说,政府应鼓励正规金融的发展,创造商业性金融竞争格局,逐步推进金融市场化改革。在此基础上,文章通过选取1988年—2012年新疆伊犁地区、阿克苏地区的数据来验证该理论路径的可行性。最后就农村金融发展提出扩大面向现代农业的贷款规模、放宽农村金融市场准入条件、增加农村基础设施投资、避免农村资金的"负投资"效应等建议。     

宝马第三代连续可变气门升程技术浅析

本文重点介绍了宝马汽车发动机第三代可变气门技术的结构特点和工作原理。与第二代结构相比采用新型的电子元件,提升了气门控制的响应时间,改善发动机的经济性和动力性。