论会计假设的松动及其影响

会计假调是财务会计理论的核心，是从会计实践中抽象出来的，并经过长期的，反复的会计实践而被大家接受和公认的，但是社会经济环境的变化影响会计环境，对原有的会计假设产生冲击，一些原有的会计假设产生松动或被淘汰，从而对会计理论产生影响。     

Sperm predence in a hermaphroditic nematode (Caenorhabditis elegans) is due to competitive superiority of male sperm

When male and hermaphroditeCaenorhabditis elegans mate, the male's sperm outcompete the hermaphrodite's own sperm and fertilize a majority of the offspring. Here, we investigate the mechanism of male sperm precedence. We rule out the possibility that male sperm are stronger and more competitive because they are activated later than hermaphrodite sperm. We also find that a previously known gender difference in sperm activation does not influence sperm competition. Male sperm, rinsed free of seminal fluid, retained the capacity to take precedence after artificial insemination. Therefore, we conclude that male sperm themselves are competitively superior to hermaphrodite sperm. This trait maximizes outcrossing after mating and may increase both genetic diversity and heterozygosity of offspring whose parents, due to self-fertilization, may be highly homozygous.     

结构稳定性：形式思维的边界

本文从结构稳定性角度考察数学基础、物理学基础及形式思维之间的基本关系。结构稳定性对应着可计算性。连续统假设是对结构稳定性的承诺．形式思维具有结构稳定性．     

复杂仿真系统模型验证方法的研究

复杂仿真系统置信度评估理论及方法研究是仿真界的难题。本文根据复杂仿真系统的特点,提出了利用贝叶斯(Bayes)理论对复杂仿真系统模型进行验证的方法,建立了检验建模与仿真(M&S)中的复杂假设的规则及实现算法,经过部分实例证明此方法是一种准确、通用和有效的方法。对复杂假设进行检验的Bayes方法,对于小子样甚至是特小子样场合的仿真系统具有参考价值。     

Cointegration,error-correction models,and forecasting using realigned foreign exchange rates

This study employs error-correction models (ECMs) to forecast foreign exchange (FX) rates where the data-sampling procedures are consistent with the rules governing the settlement (delivery) of FX contracts in the FX market. The procedure involves thatching (aligning) the forward rate to the 'actual' realized (future) spot rate at the settlement (delivery) date. This approach facilitates the generation of five different sets of sub samples of FX rate series for each currency. For comparative purposes, non-aligned month-end rates are also examined. The results indicate that the moments of the realized forecast errors for the same currency are not similar. Further, the ECMs derived are unstable, and their forecasting performance vary. The forecasting performance of the ECMs appear to be affected by the choice of the interval in which the sets of sub samples are observed. These results are attributed to the observed seasonal variation in FX rates.     

具有共同均值的随机元件间的NBUE序关系的非参数检验

Based upon the theory of L-statistics,a nonparametric procedure is developed to tcst the strict NBUE ordering between two independcnt random lives with common finite means。The consistency of the presentcd procedure is obtained as well。     

语气词“吧”和“呢”用于假设句的比较研究

从"吧"和"呢"能否进入假设句这个角度考查"吧"和"呢"进入假设句的条件,由此对二者的使用情况进行对比,探寻二者在语用上形成差异的根本原因。得出了影响语气词呈现出用法上差异的原因在于语气词所具有的意义本身。种种用法能否成立全都取决于语气词的意义,并因此对教学以及词典编纂提出建议。     

弹性体内一类表面波的求解

研究了在平面应变假设条件下,弹性体内一类表面波的求解以及一般解的结构。文献[6]只给出了表面波的一个右行波解,且无求解过程。基于表面波的解可表示为膨胀波和畸变波的叠加,利用分离变量法求出了表面波的一般解,一般解包含无穷多个行波解,这些行波解可能为左行波、右行波或左右行波的叠加。另外,还讨论了表面波一般解的结构以及不同行波解波速之间的关系,发现不同行波的波速大小相同。     

两指数总体带缺失数据的参数估计和检验

本文讨论了含有缺失数据的两个服从指数总体的参数估计和检验,证明了该估计的强相合性与渐近正态性,给出了两组对比检验的检验统计量.讨论了基于极限分布的检验问题,并且在此基础上给出了总体参数差的渐近置信区间.     

统计学中参数假设检验拒绝域的确定

许多统计学教材关于假设检验中拒绝域和接受域的确定过程过于简洁而导致相关知识抽象、难懂,故对这个过程的深入研究很有必要。首先展示了假设检验的基本思想,接着给出了关于一个总体参数的单侧检验、双侧检验过程中拒绝域和接受域确定的推理、推导过程,并展示了应用实例。最后,对当前统计学教材中假设检验内容的组织提出了一点建议。