Assessing Variability of Complex Descriptive Statistics in Monte Carlo Studies Using Resampling Methods

Good statistical practice dictates that summaries in Monte Carlo studies should always be accompanied by standard errors. Those standard errors are easy to provide for summaries that are sample means over the replications of the Monte Carlo output: for example, bias estimates, power estimates for tests and mean squared error estimates. But often more complex summaries are of interest: medians (often displayed in boxplots), sample variances, ratios of sample variances and non‐normality measures such as skewness and kurtosis. In principle, standard errors for most of these latter summaries may be derived from the Delta Method, but that extra step is often a barrier for standard errors to be provided. Here, we highlight the simplicity of using the jackknife and bootstrap to compute these standard errors, even when the summaries are somewhat complicated. © 2014 The Authors. International Statistical Review © 2014 International Statistical Institute     

济南市古生物化石赋存特征及保护区划研究

为贯彻《古生物化石保护条例》,提高济南市古生物化石保护水平,在对区内古生物化石资源进行野外勘查和综合整理的基础上,依据古生物化石鉴定结果及其赋存地层分布特征,得出济南市古生物化石的分布特征,划分了古生物化石产地,选择化石完整程度、富集程度、剖面出露程度、周边地质环境、工程活动影响五个评价因子,运用综合指数法,建立了符合济南实际的古生物化石保护区划分体系,将区内古生物化石产地进行了保护区分级,并按照“保护优先,结合实际”的原则,制定了符合济南市实际的古生物化石保护措施。     

关于企业办公室管理的相关探讨

新时期,企业的办公室管理工作的职能与责任发生了很大的变化,如何针对于现有办公室管理工作中的不足进行改进,创新办公室管理工作形式,是提高办公室工作效率与质量的关键。本文对于新时期办公室的工作职能进行了分析,并且对既存的不足进行了探讨,最终提出了相应的实施对策。     

The determinants of credit spreads changes in global shipping bonds

This paper investigates whether bond, issuer, industry and macro-specific variables account for the observed variation of credit spreads’ changes of global shipping bond issues before and after the onset of the subprime financial crisis. Results show that conclusions as to the significant variables of spreads depend significantly on whether two-way cluster-adjusted standard errors are utilized, thus rendering results in the extant literature ambigious. The main determinants of global cargo-carrying companies’ shipping bond spreads are found in this paper to be: the liquidity of the bond issue, the stock market’s volatility, the bond market’s cyclicality, freight earnings and the credit rating of the bond issue.     

On the conceptual foundations of financial reporting

Standard setters advocate a balance sheet approach to financial reporting, which views assets and liabilities as primary, and income as just the derivative change in net assets. This paper argues that income is conceptually and practically better described as ‘adjusted net cash flows,’ where the adjustments are the accounting accruals. One proof of that is seen in the existence of whole accounting systems like tax accounting and national income accounting, which emphasize the determination of income but have no balance sheets. The paper also argues that an income-based approach to financial reporting is by nature better suited to reflect the success of advancing cash to earn more cash, which defines what for-profit entities do. There are two main features of the income-based approach. One is attention on the cash flows as the natural foundation for financial reporting because they are precisely determined, and provide a clear link to firm valuation. The other is attention on the accounting accruals, which serve to adjust the raw cash flows to better show the current success of investing cash to ultimately earn more cash. Specifically, the paper argues for revenue recognition which is close to current practice, and for expense recognition which is aligned with the matching principle.     

西方“前近代经济-社会史”的理论范式及其“中国化”：一个历史与逻辑的述评框架

关于“前近代经济-社会史”的研究，西方学界首开其端，形成若干种流派。进入中国以后，与本土问题相结合，表现更加多样。本文根据语义分析学中“同一‘能指’背后的‘所指转换’无限可能，以及在‘能指冲突’中理解‘所指’”的方法，一方面将各流派对前近代经济社会结构的理解作为一个维度，形成“共同体本位”与“个体本位”之事实差异；另一方面，将各流派对自由的态度作为一个维度，形成“对自由的认同”与“对反自由的认同”之价值差异。两维交叉，构成一个历史与逻辑的述评框架，从中或许可以窥见各派之间的共同点与分歧所在。     

集群企业间知识溢出、研发竞争与集群主导设计形成的关系

考察了产业集群企业间的研发竞争和知识溢出对集群企业采纳潜在主导设计的影响。通过数理分析和实证检验,得到如下结论:集群企业间的研发竞争有利于主导设计的形成;集群企业间的知识溢出对主导设计的形成也有正向影响;企业间的研发竞争正向调节知识溢出与主导设计形成的关系。     

基于元数据标准的外语教学资源库建设与应用

要实现外语教育资源的共建共享,需要根据外语学科特点制定统一的资源元数据标准,并基于此标准建立起一个便于资源管理和利用的通用平台,实现资源校内共享、校际共享,使数字化的资源更好地服务于外语课堂教学和自主学习。     

标准体系构建的方法论

文章介绍了标准体系概念的新定义，深入讨论了标准体系和方法论的内涵，将标准体系的构建划分为3种类型，创建了标准体系构建的全寿命周期程序，并制定标准体系构建的程序流程图，分析了3种类型标准体系在标准体系构建程序中的操作关系，讨论了标准体系构建的全寿命周期的PDCA关系。     

国外实施技术性贸易壁垒的新动向及我国的应对措施

技术性贸易壁垒(TBT)作为一种无形的非关税壁垒,正日益成为国际贸易中最棘手、最难应付的贸易障碍之一,并正在对我国的出口贸易产生显著的影响。而技术标准作为发达国家实施TBT的重要手段之一,已成为当今国际经济竞争的制高点。技术标准不仅是保护国内市场的标志,而且是争夺国外市场、提高国家竞争力的有力手段,是国家利益和价值观念的载体。近年来,发达国家为了保护自身利益、限制他国发展,纷纷制定和实施标准化战略。本文首先分析了现阶段美国、日本和欧盟的主要技术标准壁垒及其标准化战略的新动向,在此基础上,从宏观和微观两个层面提出了我国应对国外技术标准壁垒的战略措施。