经济责任审计中的风险及防范措施

论述了审计内部、外部原因所造成的经济责任审计风险,并提出了防范措施,包括:建立承诺制度,明确法人责任,提高审计人员的风险防范意识和自身素质,建立审计部门联系制度等.     

一类证券投资组合问题的风险与收益分析

本文利用概率统计的原理对一类证券投资组合所能减轻的风险作了讨论,并得到了风险最小的投资组合。     

试论经济责任审计风险的控制

经济责任审计有其特殊性，它的对象不是单位，而是人。针对经济责任审计风险成因的特殊性，提出了控制经济责任审计风险的防范措施。     

利率市场化条件下农村信用社的困难与应对

从分析利率市场化条件下农村信用社面临的问题人手，剖析问题存在的原因，提出：为保证我国农村信用社利率市场化的顺利进行，必须认真总结农村信用社利率试点的经验和教训，在信用社产权改制、金融产品定价、建立利率风险管理机制等方面作一些探索。     

广义风险过程中渐近方差的非参数估计

本文对广义风险过程中的渐近方差作了非参数估计,得出并证明了两个定理,为广义风险过程中破产概率的区间估计作了理论准备．     

Optimal asset allocation for pension funds under mortality risk during the accumulation and decumulation phases

In a financial market with one riskless asset and n risky assets whose prices are lognormal, we solve in a closed form the problem of a pension fund maximizing the expected CRRA utility of its surplus till the (stochastic) death time of a representative agent. We consider a unique asset allocation problem for both accumulation and decumulation phases. The optimal investment in the risky assets must decrease during the first phase and increase during the second one. We accordingly suggest it is not optimal to manage the two phases separately, and outsourcing of allocation decisions should be avoided in both phases. JEL: G23, G11 MSC 2000: 62P05, 91B28, 91B30, 91B70, 93E20     

水泥混凝土面板早期破坏的原因与控制及处置

我国水泥混凝土路面在使用过程中很容易出现早期断板现象，从施工、养护、使用等方面较全面地分析了水泥砼路面破坏的原因，提出了相应的防治措施。     

弱智儿童家庭早期干预的实践与研究

家庭早期干预训练是为了最大限度地挖掘儿童潜力.在解释早期干预的基础上,分析了家庭早期干预训练的优越性,阐述了弱智儿童家庭早期干预训练的实践与研究.     

On sequential procedures for the point estimation of the mean of a normal population

The sequential procedures developed by Starr (1966, Ann. Math. Statist., 37, 1173–1185) for estimating the mean of a normal population are further analyzed. Asymptotic properties of the regret and first two moments of the stopping rules are studied and second-order approximations are derived.     

K~+-FREE INDUCED EARLY AFTERDEPOL-ARIZATION IN CARDIAC VENTRICULAR FIBERS OF GUINEA PIG AFTER COLD TREATMENT

The genesis and elimination of early afterdepolarizations (EADs) have been investigated in guinea pig cardiac ventricular fibers after a short period of cooling (5h, 2—4℃). After rewarming them to 37℃, EADs could be induced by K~+-free superfusion at an appropriate driving stimulation (0.2 Hz) in all preparations. A high level plateau, which linearly increases its duration with time, appears ahead of EADs. The critical point of the plateau occurred steadily at the level of -47±4 mV. Two types of triggered activity, all of which are the rhythmic activities in low level of membrane potential (-50 to -60 mV), appear on the platcau. There is no significant change after overdriving. Agonists of the Na-K pump (K~+ and Tl~+) could stop the rhythmic activity immediately and turn the low level of membrane potential to high one. The results showed that high level plateau is the basis of genesis of EADs, and the activation of Na-K pump plays an important part in stopping triggered rhythms arising from EADs.