全面风险管理框架与内部控制整体框架的比较分析

2004年美国COSO委员会在其1992年发布的《内部控制整体框架》基础上,吸收各方面风险管理研究成果,颁布了《全面风险管理框架》(Enterpris Reisk Management Framework),旨在为各国的企业风险管理提供一个统一术语与概念体系的全面的应用指南。本文首先回顾了《内部控制整体框架》的产生及其贡献与不足,其次阐述了风险管理与内部控制的关系,最后比较分析了《全面风险管理框架》与《全面风险管理框架》的联系与区别,以期对理解、掌握和执行《全面风险管理框架》有所裨益。     

Estimation of a non-invertible moving average process: The case of overdifferencing

The effect of differencing all of the variables in a properly specified regression equation is examined. Excessive use of the difference transformation induces a non-invertible moving average (MA) process in the disturbances of the transformed regression. Monte Carlo techniques are used to examine the effects of overdifferencing on the efficiency of regression parameter estimates, inferences based on these estimates, and tests for overdifferenccing based on the estimator of the MA parameter for the disturbances of the differences regression. Overall, the problem of overdifferencing is not serious if careful attention is paid to the properties of the disturbances of regression equations.     

Do norms of decision-making styles,organizational design and management affect performance of Japanese firms? an exploratory study of medium and large firms

The success and resilience of Japanese firms have led many scholars and practitioners to theorize and speculate about the impact of what they have termed the 'Japanese management style' upon performance. There have been few studies that have attempted to explore empirically the links between the way Japanese firms organize, manage and decide, and their performance. This paper investigates the association between norms of decision-making style, organizational design and management, and some measures of firm performance. The empirical pattern of norms was assessed on the basis of responses of a random sample (N = 349) of Japanese managers. The study demonstrates that while there appears to be no support for the proposition that certain norms universally affect performance, in some sectors the impacts of norms on decision-making style, organizational design and management may be significant. The study concludes with the implications for theory building of this empirical exploration.     

Mokken scale analysis for polychotomous items: theory,a computer program and an empirical application

This paper contains three subjects. First, an extension of Mokken's nonparametric item response models from dichotomous items to items with two or more ordered answer categories is proposed. Second, a computer program to analyze multicategory item scores is presented. This program is called MSP. The analyses by means of MSP are based on the multicategory extension of Mokken's theory. Finally, an application of MSP to empirical multicategory test data is presented in order to illuminate its possibilities.     

Robustness to the unavailability of data in block designs

We present general results for finding or boundingt _maxB , the maximum number of arbitrary whole blocks of observations which can be removed from a block design, and still leave all of the elementary treatment contrasts estimable. The block sizes may be larger than the number of treatments. The results are applied to BBDs, reinforced BIBDs and BBDs, BTIBDs, and a series of variance balanced incomplete block designs with two block sizes. Also given for most of these designs, are results fort _max, the maximum number of arbitrary, scattered observations that can become unavailable, and still leave all of the elementary treatment contrasts estimable.The work was undertaken while Dr. Whittinghill was visiting Ohio State University, and supported by a grant from the Natural Sciences Division, Colby College, Waterville, Maine.     

A comparison of approximately optimal stratification given proportional allocation with other methods of stratification and allocation

Summary In this article, we shall present an approximately optimal method for constructing stratum boundary points when the sample is allocated proportionally. The method is based on an equal partitioning of the cumulative off ^1/3, wheref is the distribution of the stratification variable. We show that in many practical situations this technique compares favourably with approximately optimal stratification and allocation methods previously suggested.

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Zusammenfassung In diesem Artikel stellen wir eine annähernd optimale Methode zur Festlegung von Stratabegrenzungspunkten dar, die für proportional angeordnete Samples gilt. Die Methode basiert auf einer gleichen Einteilung derf ^1/3-Kummulation, wobeif die Verteilung der Stratifikations-variablen darstellt. Wir zeigen, daß diese Technik in vielen praktischen Fällen gegenüber den bisher vorgeschlagenen Methoden zur optimalen Stratifikation und Zuordnung nicht schlecht abschneidet.

     

基金经理人动态激励问题研究

本文通过引入一个两期动态模型对基金经理人的行为选择进行分析,刻画了经理人自身基于“职业生涯考虑”的最优努力行为和对“不正当的收入”的攫取。通过动态优化模型的建立得出两种不同业绩评价体系下基金经理人的最优行为选择及若干个具有现实指导意义的结论,并以此为基础对我国基金经理人市场的现状进行了探讨。     

论高校体育实验室器材的管理策略

在我国教育事业不断发展的背景下,各所高校的教学设备与教具在不断完善与健全,旨在为学生学习与锻炼提供各类协助,促使学生全面成才。教学设施数量的增多与种类的健全,意味着管理工作量在加大,做好管理工作显然已经成为当下高校的重点任务。论文站在体育视角,对高校体育实验器材的管理进行深入探究,并提出一些管理策略,希望可以给相关人员带去管理灵感。     

福建省产业结构调整与水利的需求分析

一、福建省产业结构调整演变趋势 在过去的五年中,福建省三次产业结构已由1995年的21.7:42.4:35.9调整为16.3:43.7:40。第二产业中工业产值占全省GDP比重为37.5％,比“九五”初期提高了近2个百分点。其中轻工业产值占全部工业产值的60％以     

我国海洋渔业资源利用中个体理性与集体理性的矛盾及其协调

本文论述了海洋渔业资源中个体理性与集体理性矛盾产生的根源，指出并分析了协调这些矛盾的措施：一是限制渔船的数量，二是采取各种措施恢复海洋渔业资源，三是实施配额捕捞制度。在前述分析的基础上作者提出了完善这些措施的对策和建议。