论会计模拟实验的建立与发展

现行的会计实验教学环节不能满足新形势下会计专业培养目标的要求,建立和发展会计模拟实验是当务之急。     

Earthquake Resistant Engineering and Application of Seismic Zonation Map of China

China is a country with high seismieity. It is very important for industry and structure to fortify against earthquakes. In this paper the outline of seismicity in China, the criteria for fortification against earthquakes and the contents of seismic zonation map of China are described. The contents of seismic safety evaluation for major construction projects, such as large dams, large bridges, long distance pipe lines for transporting oil and natural gas, nuclear plants, petrochemical enterprises and so on, are presented. Some geological disasters caused by destructive earthquake, such as earthquake-caused collapse and landslide, liquefaction of saturated soll and earthquake fault and so on, are also presented. Preventive countermeasures for these disasters are discussed.     

Robustness of alternative non‐linearity tests for SETAR models

In recent years there has been a growing interest in exploiting potential forecast gains from the non‐linear structure of self‐exciting threshold autoregressive (SETAR) models. Statistical tests have been proposed in the literature to help analysts check for the presence of SETAR‐type non‐linearities in an observed time series. It is important to study the power and robustness properties of these tests since erroneous test results might lead to misspecified prediction problems. In this paper we investigate the robustness properties of several commonly used non‐linearity tests. Both the robustness with respect to outlying observations and the robustness with respect to model specification are considered. The power comparison of these testing procedures is carried out using Monte Carlo simulation. The results indicate that all of the existing tests are not robust to outliers and model misspecification. Finally, an empirical application applies the statistical tests to stock market returns of the four little dragons (Hong Kong, South Korea, Singapore and Taiwan) in East Asia. The non‐linearity tests fail to provide consistent conclusions most of the time. The results in this article stress the need for a more robust test for SETAR‐type non‐linearity in time series analysis and forecasting. Copyright © 2004 John Wiley & Sons, Ltd.     

加强法制建设促进珠江上游经济环保整体发展

珠江上游南、北盘江流域水土流失严重，生态环境不断恶化，严重影响了该地区经济的可持续发展。法制建设在该地区环境保护中起着至关重要的作用，只有通过法律制度的不断创新和完善，才能为该地区的环境治理提供有效的法律保障，最终达到环境保护与经济发展的和谐统一。     

DEGREE CONDITIONS FOR GRAPHS TO BE FRACTIONAL （a, b, n）-CRITICAL GRAPHS

Let G be a graph, and a and b be integers with a ≤ b. A graph G is called a fraetional （a, b, n）-critical graph if after any n vertices of G are deleted the remaining subgraph has a fractional [a, b]-factor. In this paper two degree conditions for graphs to be fractional （a, b, n）-eritical graphs are presented, and the degree conditions are sharp in some sense.     

浅谈排水管道工程施工常见质量问题的防治

针对排水管道工程施工中常见的管道位置偏移或积水，管道渗漏水，检查井变形、下沉，构配件质量差，回填土沉陷等质量问题，简要地分析研究了其形成原因，并提出了有效的预防及治理措施。     

现代审计的发展趋势--风险基础审计

风险基础审计是以被审计单位的风险评估为基础，综合分析评价影响被审计单位经济活动的各种因素，并根据量化的风险水平，确定实施审计的范围、重点，从而进行实质性审查的一种审计方法。     

基于B／S模式设备管理信息系统的构建

以校园网为基础,提出了建立基于B/S模式的设备管理信息系统。着重研究了基于B/S模式的设备管理信息系统的总体结构和实现方法.利用ASP技术和数据库系统SQLSeruer2000来实现系统的功能.     

数项级数审敛的思路与技巧

本文通过典型例题的求解与评析,探讨了级数敛散性的解题思路与技巧,对学生判定数项级数敛散时经常出现的错误与问题,提出了具有针对性的解决方法。     

内燃机燃烧过程仿真后处理输入文件Ipost的研究

以系统论为理论依据，在计算机上进行试验和分析，研究了输入件的设计要求和方法。研究表明：后处理输入件要设计后处理硬件类型、图形件(*．ps)的输出模式和镜像输出条件等总则，要确定输出内容包括网格划分和性能计算结果两个大的方面，网格划分的输出可以按平面图和三维图两种类型输出。性能等高线图和矢量图可以按正平面图和斜平面图的类型输出，网格图和性能图均按仿真计算的曲轴转角(时间)输出。