财务会计专业大学生创新能力模糊评价模型研究

创新教育是现代教育的核心,正确评价学生的创新能力是检验教育成果,发现并改进教育薄弱环节,建立创新教育模式的基本要求。本文运用模糊评价的方法,以财务会计专业大学生为研究对象,设计创新能力评价指标体系,探讨如何通过建立模糊评价模型,综合评价学生的创新能力,并提出了对于评价结果的分析思路。     

Auditor Reputation Under Different Negligence Regimes

Do auditor reputation effects evolve the same way under precise negligence as under vague negligence? Or are there differences? We assume that investors update their beliefs on unobservable auditor quality when an auditor discloses an inaccurate report. We call this a reputation effect. A necessary condition for reputation effects to occur is that, ex ante, investors expect ‘good’ auditors to take more care than ‘bad’ auditors such that ‘good’ auditors are less likely to issue an inaccurate report. Consistent with empirical evidence, we assume that wealthier (‘good’) auditors tend to take more care than less wealthy (‘bad’) auditors. We find that under vague negligence, reputation effects will occur, inducing both types of auditor to increase the level of care taken. A ‘good’ auditor is likely to exert excessive care. Then, even in the absence of auditor risk aversion, a (properly defined) liability cap is necessary to induce efficient incentives. A contractual liability cap is preferable to a legally fixed liability cap. Under precise negligence, a ‘good’ auditor will exert the standard of due care. However, a ‘bad’ auditor will also do so if sufficiently wealthy. Consequently, ex ante, investors do not expect different levels of care to be taken or reputation effects to occur. A liability cap is not desirable. This paper highlights the importance of non‐legal sanctions in auditor liability. Finally, it links the ‘reputation’ and ‘deep pocket’ hypotheses, both of which have attempted separately in the past to explain the positive correlation between auditor size and auditor quality.     

并行工程视角下产品绿色设计评估模式构建

环保性的相关决策及绿色产业是未来企业实现可持续发展所必须重视的议题。因此,运用并行工程的概念构建了一套新产品进行绿色设计时评选开发方案的评估模式,并结合模糊理论及灰色系统的理念与方法以处理决策过程中可能存在的不确定性、模糊性及评估过程中信息不完整性的情况,最后以模拟的方式完成此评估模式。     

Vague Forms of Expression in Japanese Language

日语的模糊表达,在日语中一般称为暧昧表现。源远流长,很有传统。其表达形式丰富多彩。有日本人将其视为良好关系的润滑剂,使用模糊语可以使可以是语言更加委婉含蓄,礼貌得体。但模糊语的使用对跨文化交际造成了一定的障碍。     

商业银行效绩综合性评价应用方法研究

本文以平衡计分卡理论为基础,对商业银行效绩综合性评价的应用方法问题进行了研究,结果发现,由于财务指标和非财务指标的不同特点,可采用不同的权重分配法和评价计分法。定量财务指标可采用客观赋权法—熵值法确定指标权重系数,并采用内插打分法等常用的定量指标计分方法。对于定性的大多数非财务指标采用主观赋权法—层次分析法,其计分方法采用模糊评价法。     

基于Vague相似度量的城市污水处理场址的优选

通过对城市污水处理选址案例进行定性分析,总结出选址事故的直接原因和间接原因。在此基础上,建立城市污水处理场地选择的评价指标体系。建立基于Vague相似度量理论的综合评价模型,对污水处理场地选择进行分析与评价。通过实证分析的方法应用表明运用模糊综合评价方法评价进行场地选择评价是有效和可行的。     

Neyman–Pearson Lemma for Fuzzy Hypotheses Testing with Vague Data

In hypotheses testing, such as other statistical problems, we may confront imprecise concepts. One case is a situation in which both hypotheses and observations are imprecise. This paper tries to develop a new approach for testing fuzzy hypothesis when the available data are fuzzy, too. First, some definitions are provided, such as: fuzzy sample space, fuzzy-valued random sample, and fuzzy-valued random variable. Then, the problem of fuzzy hypothesis testing with vague data is formulated. Finally, we state and prove a generalized Neyman–Pearson Lemma for such problem. The proposed approach is illustrated by some numerical examples.     

基于Vague集和模糊物元的绿色建筑承包商竞争力评价

在系统分析绿色建筑承包商竞争力的基础上,设计了绿色建筑承包商竞争力评价指标体系。采用区间层次分析法确定指标权重,结合Vague集和模糊物元理论,提出了绿色建筑承包商竞争力评价的新模型,并应用实例进行了实证分析。结果表明:该模型比传统模糊物元评价方法更加全面、准确,能有效反映绿色建筑承包商的竞争力,可为客观评价并有效提升绿色建筑承包商的竞争力提供明确的方向。     

人工神经网络在建筑工程造价确定中的应用研究

本文通过BP神经网络对工程造价估算模型进行了构建,对神经网络进行样本训练,网络逼近能力取得了很好的效果,达到了对工程造价的快速估算的目的。本文还结合Vague集贴近度理论对工程总造价进行控制,通过工程实例对模型的可行性进行了分析,为建筑行业快速报价提供了理论依据。     

基于Vague集的输电线路设计方案的优选

选择同时兼顾各个制约因素的最优输电线路设计方案已经成为设计部门亟待解决的问题之一。本文结合输电线路的特点,分析了影响方案优选的基本因素,构造了相关的特征指标体系,并以河北省一段输电线路为例,详细说明了该评价模型的应用步骤,并证实了该方法的有效性。研究表明,基于Vague集的输电线路方案优选模型,计算过程简单,评价结果可靠性高,具有较高的实用性,为输电线路设计方案的选择提供了新的思路。