转制科研单位建立和完善内部会计控制的探讨

针对目前大多数科研单位在内部会计控制中存在的问题,根据财政部颁布的《内部会计控制规范一基本规范》,探讨了科研单位在转制过程中应如何建立和完善内部会计控制制度,以达到防范经营风险,保护资产安全、完整,确保经营管理目标和政策有效实施.     

Non-parametric empirical Bayes procedure

In this paper we introduce an empirical Bayes procedure for estimating an unknown parameter, say θ. This procedure gives the empirical Bayes estimator for θ and its associated minimum posterior risk in closed forms without estimating the unknown prior density function of θ. In such procedure the posterior probability density function of θ is not required. A sufficient statistic for θ with conditional probability density function in the one parameter exponential family is required. Instead of estimating the unknown prior density function, the marginal density function of the sufficient statistic must be estimated. As special cases the empirical Bayes estimators and their respective minimum posterior risks of the failure rate for the exponential distribution, the unknown scale parameters of Weibull and gamma distributions are obtained in simple forms as special cases. Numerical results and a simulation study are introduced to (i) investigate how the number of available past experiments and the sample size of each influence the accuracy of the empirical Bayes estimator, (ii) make a comparison between the presented procedure and the Bayes procedure when the prior probability density function of the parameter θ is gamma.     

增加黄金储备规避外汇风险

近几年，我国外汇储备逐年增加，而美元汇率偏弱，使我国承担很大的外汇风险。为了规避外汇风险，应增加黄金储备。文中提出了我国增加黄金储备总量的理由以及增加黄金储备的途径。这些建议具有可操作性，可以提供给有关部门参考。     

Fetal Neurobehavioral Development: A Tale of Two Cities.

Longitudinal neurobehavioral development was examined in 237 fetuses of low-risk pregnancies from 2 distinct populations-Baltimore, Maryland, and Lima. Peru-at 20. 24. 28. 32, 36. and 38 weeks gestation. Data were based on digitized Doppler-based fetal heart rate (FHR) and fetal movement (FM). In both groups. FHR declined while variability, episodic accelerations, and FM-FHR coupling increased, with discontinuities evident between 28 and 32 weeks gestation. Fetuses in Lima had higher FHR and lower variability, accelerations, and FM-FHR coupling. Declines in trajectories were typically observed 1 month sooner in Lima, which magnified these disparities. Motor activity differences were less consistent. No sex differences in fetal neurobehaviors were detected. It is concluded that population factors can influence the developmental niche of the fetus. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

高坝风险分析的事件树法

新世纪一批高坝将要在我国开工建设,这对我国的水电能源及国民经济的发展有着不可估量的作用,而高坝建设中,安全性是需要首先保证的。目前对高坝的风险分析方法有主观概率法、客观概率法等。从系统工程的角度出发,采用事件树方法对高坝的风险进行了探索研究,并给出了算例以说明该方法的有效性和实用性。     

Technical risk involved in long-term operation of steam turbines

The scope of the paper is the assessment of the technical risk involved in long-term operation of power units. Detailed analyses have been conducted for steam turbine components. The sources and consequences of risk have been identified and the probability of turbine components failure calculated. The quantitative assessment of the risk has been made and possibilities of its reduction discussed.     

Distinctive Features of Minimization of a Risk Functional in Mass Data Sets

A statistical learning model is considered within the framework of the theory of uniform convergence of frequencies of errors in the case where the convergence is violated as a result of increasing the informativeness of training examples. Drawbacks of nonconstructive refinements of Vapnik-Chervonenkis estimates based on an assumption on the distribution law of violations are shown. A new approach to obtaining constructive estimates for mass data sets is proposed.     

Critical incidents and chronic stressors at work: Their impact on forensic doctors.

Workers in medium- or high-risk professions are often confronted with critical incidents at the workplace. The impact of these acute stressors may be serious and enduring. Many workers also experience chronic job stressors, such as work overload or role conflicts. This study examined the frequently neglected relationship of acute and chronic stressors with self-reported health symptoms, such as posttraumatic responses, fatigue, and burnout. This association was investigated in a sample of forensic doctors in the Netherlands (N = 84). It was found that the more traumatic events the respondents experienced, the more problems they reported in coping with the traumatic events. Chronic job stressors were associated with posttraumatic responses (intrusions and avoidances) and with burnout and fatigue. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Risk evaluations for the courts: Is service quality a function of specialization?

Psychologists are often asked to testify in court. However, concerns have been expressed in both the legal and psychological literatures about the quality of these services. This article presents survey results comparing the practice patterns of generally licensed psychologists with those of specialist forensic diplomates in providing risk evaluations. Results suggest that general clinicians frequently perform these evaluations, but forensic diplomates use more modern risk instruments, are more aware of the scientific literature, and provide the court with more information about the scientific basis of their testimony. The implication of these results for legal professionals, psychologist training, and practice are discussed. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

ERP的实施与风险防范

在管理应用的广度方面，ERP超越了MRP的应用范围。文中指出了实施ERP系统的步骤及ERP实施中应注意的问题，强调企业有必要对风险有充分认识，建立一套行之有效的风险管理机制，从而提高了ERP系统的实施成功率，最终提高企业的管理水平。