会计教学改革初探

随着我国会计逐步地同国际会计接轨，会计的国际化、规范化、科学化日趋增强，社会对高级应用型会计人才的需求愈来愈迫切，特别是我国注册会计师队伍的进一步发展壮大，必将对高等院校的会计教学提出更高的要求。在企业环境和会计行业本身快速变化的形势下，各专业院校如何进行会计教育的改革，进一步提高会计教学质量，培养社会所需的会计人才，无疑：是每个从事会计教育的教师必须认真思考的问题。     

The benefits of multivariate singular spectrum analysis over the univariate version

Singular Spectrum Analysis (SSA) is a relatively simple and powerful method in the area of time series analysis that is mainly based on matrix analysis. In this paper, we present a methodological comparison between the univariate and multivariate versions of SSA. Additionally, we explore the advantages of multivariate SSA in terms of theoretical results and with application to a real data set on currency exchange rates.     

部门预算改革之完善初探

我国自2000年进行部门预算改革以来,部门预算制度已初步显示出了传统功能预算所没有的优越性。然而,由于经济发展水平、现行管理体制等因素的影响。现行的部门预算改革尚存在许多问题和不足。从采用科学的预算编制方法、完善预算法规等方面入手,探寻了当前推进部门预算改革所应采取的对策,为完善部门预算改革提供了一个思路。     

高新技术企业风险投资项目最佳组合及中止模型研究

深入分析了风险投资在高新技术企业中的作用及对风险投资项目进行中止决策的重要意义，提出了确定风险投资项目最佳中止比例及最佳数量三阶段数学模型，对正在中国兴起的风险投资作出决策有很大的现实意义和可操作性。     

一种新的径向导热界面参数插值格式

以变系数径向导热问题为研究对象,由傅里叶导热定律提出了较之文献更为合理的热导计算方法.根据流的相容性原理分别推导得出极坐标、柱坐标和球坐标系下新的界面半径和界面导热系数插值格式.通过几个变系数和非线性导热问题对插值格式进行考核,并与文献中的插值格式进行对比.结果表明,推导的格式充分考虑了变截面和变物性的综合影响,对于非线性和变系数导热问题能得到更精确的结果.     

Infinite horizon linear quadratic Pareto game of the stochastic singular systems

This paper is concerned with the linear quadratic (LQ) Pareto game of the stochastic singular systems in infinite horizon. Firstly, the optimal control problem of the weighted sum cost functional is discussed. Utilizing the equivalent transformation method, the weighted sum LQ optimal control problem is transformed into a stochastic LQ optimization problem. Based on the classical stochastic LQ optimal control theory, the necessary and sufficient condition for the solvability of the indefinite weighted sum LQ optimal control is put forward. Then, the LQ Pareto game of the stochastic singular systems is studied. By the discussion of the convexity of the cost functionals, a sufficient condition for the existence of the Pareto solutions is obtained via the solvability of the corresponding generalized algebraic Riccati equation (GARE). Moreover, we derive all Pareto solutions based on the solution of a Lyapunov equation. Finally, an example is given to show the effectiveness of the proposed results.     

Disambiguated query suggestions and personalized content-similarity and novelty ranking of clustered results to optimize web searches

In this paper, we face the so called “ranked list problem” of Web searches, that occurs when users submit short requests to search engines. Generally, as a consequence of terms’ ambiguity and polysemy, users engage long cycles of query reformulation in an attempt to capture relevant information in the top ranked results.     

大学生自创校内刊文化阵地建设问题初探

近年来各高等院校校园中涌现出各类形形色色的大学生自创内部刊物.笔者从分析当前高校大学生自创校内刊物的整体状况入手,提出以"学校宏观管理,积极引导"为前提;以实现校内刊编辑记者团队"自我管理、自我服务、自我发展"为核心;以加强自创校内刊编辑记者团队与高校内外各组织集体交流合作为关键的创刊理念,探索出一条实现校内刊这一文化阵地又好又快发展的途径.     

A comparative study of numerical methods for solving quadratic Riccati differential equations

In this paper, we use Legendre wavelet method for solving quadratic Riccati differential equations and perform a comparative study between the proposed method and other existing methods. Our results show that in comparison with other existing methods, the Legendre wavelet method provides a fast convergent series of easily computable components. The present study is illustrated by exploring two kinds of nonlinear Riccati differential equations that shows the pertinent features of the Legendre wavelet method.     

Stability of Markov jump systems with quadratic terms and its application to RLC circuits

The paper presents results for the second moment stability of continuous-time Markov jump systems with quadratic terms, aiming for engineering applications. Quadratic terms stem from physical constraints in applications, as in electronic circuits based on resistor (R), inductor (L), and capacitor (C). In the paper, an RLC circuit supplied a load driven by jumps produced by a Markov chain—the RLC circuit used sensors that measured the quadratic of electrical currents and voltages. Our result was then used to design a stabilizing controller for the RLC circuit with measurements based on that quadratic terms. The experimental data confirm the usefulness of our approach.     

Analysis and design of quadratic parameter varying (QPV) control systems with polytopic attractive region

This paper proposes a gain-scheduling approach for systems with a quadratic structure. Both the stability analysis and the state-feedback controller design problems are considered for quadratic parameter varying (QPV) systems. The developed approach assesses/enforces the belonging of a polytopic region of the state space to the region of attraction of the origin, and relies on a linear matrix inequality (LMI) feasibility problem. The main characteristics of the proposed approach are illustrated by means of examples, which confirm the validity of the theoretical results.     

Strategic alliance termination and performance: The role of task complexity, nationality, and experience

Fewer than 50% of strategic alliances are successful [Das, T. K., & Teng, B. (2000). Instabilities of strategic alliances: An internal tensions perspective. Organization Science, 11, 77–101]. This study examines the role of task complexity, nationality, prior alliance experience, and disparity in alliance experience in strategic alliance termination and performance. Based on survey responses from 85 parties in biopharmaceutical alliances, it is found that strategic alliances are more likely to be terminated and have poor performance when they have (1) both R&D and marketing elements, (2) domestic partners, (3) limited prior strategic alliance experience, and (4) large strategic alliance experience disparity between partners. Some of the findings are new and deserve additional investigations.