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目前我国高校对教育成本的核算较为粗略,方法基本是采用统计方法,成本的可靠性较低。对高等学校教育成本核算的对象、范围、成本项目、核算方法及程序进行层层递进的分析,探讨专业、学院、学校三个层面的教育成本,并明确每个层面教育成本核算方法和教育成本理念,既能满足不同信息使用者对教育成本信息的需求,同时也能满足财政精细化、科学化的管理要求。此外,针对高等学校间接成本与学科培养相关的特点,在选取不同动因对间接...
目前高校基本上实行了国库集中支付制度,但在执行过程中存在一些问题,主要是高校账务核算系统与国库集中支付系统不能很好衔接造成的。通过对我国高校在实施国库集中支付制度的过程中出现的日常收回代垫款、存货、收入、支出等核算问题进行分析,提出相应的改进建议。
When the functional data are not homogeneous, e.g., there exist multiple classes of func-tional curves in the dataset, traditional estimation methods may fail. In this paper, we propose a new estimati...
We consider a kernel smoothing estimator to the periodic component of seasonal time series which have quite large periodicity relative to the length of the time series. The estimator is formulated by ...
A SPARSE-GROUP LASSO     penalize  regularize  regression  model  nesterov       2015/8/21
For high dimensional supervised learning problems, often using problem specific assumptions can lead to greater accuracy. For problems with grouped covariates, which are believed to have sparse effect...
Presence-only data abounds in ecology, often accompanied by a background sample. Although many interesting aspects of the species’ distribution can be learned from such data, one cannot learn the over...
In this paper we purpose a blockwise descent algorithm for grouppenalized multiresponse regression. Using a quasi-newton framework we extend this to group-penalized multinomial regression. We give a p...
We consider the problem of learning the structure of a pairwise graphical model over continuous and discrete variables. We present a new pairwise model for graphical models with both continuous and di...
本文以团购业务中的两种典型团购模式为例,从团购网站和商户的角度,对网络团购的一般交易流程及账务核算思路进行了归纳,以期为制定规范统一的网购交易业务核算流程提供相应建议。
淘宝商家为扩大销售、提升店铺知名度,会开展各种形式的促销活动,具体有满就送、限时打折、搭配套餐及店铺优惠券等。本文对淘宝商家的这四种促销方式的会计处理加以分析。
A population-based study of a quantitative trait, e.g. Blood Pressure(BP) may be seriously compromised when the trait is subject to the effects of a treatment. Without appropriate corrections this can...
Among various mathematical frameworks, multidimensional continuous-time Markov jump processes $(Z_t)$ on $\N^d$ form a natural set-up for modeling $SIR$-like epidemics. In this study we extend the res...
For estimation and predictions of random fields it is increasingly acknowledged that the kriging variance may be a poor representative of true uncertainty. Experimental designs based on more elaborate...
The sharp decline in Ireland's economic performance in recent years has coincided with a recent fall in asylum applications. Simultaneously countries such as Switzerland are seeing increases in asylum...
Improving the detection of relevant variables using a new bivariate measure could importantly impact variable selection and large network inference methods. In this paper, we propose a new statistical...

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