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高新技术企业人力资本计量研究 被引量:1
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作者 谭旭 《财会月刊(下)》 2009年第3期18-19,共2页
本文结合高新技术企业人力资本的特点分析了人力资本计量的难点,在对传统的企业家人力资本计量模型进行综合评述的基础上,提出利用模糊性计量来衡量人力资本价值,以较为确切地衡量高新技术企业人力资本的实际价值。
关键词 高新技术企业 人力资本 模糊性计量
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当代财务会计的发展趋势 被引量:54
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作者 葛家澍 杜兴强 《财会通讯(上)》 北大核心 2003年第10期5-11,共7页
本文在对财务会计存在的历史必然性进行认识的基础上,着重探讨了:(1)财务会计在20世纪的发展,包括财务会计与传统会计相比在确认、计量、记录和报告四个基本程序方面的继承与发展;(2)未来财务会计确认和计量的模式、财务报告的彩色模式... 本文在对财务会计存在的历史必然性进行认识的基础上,着重探讨了:(1)财务会计在20世纪的发展,包括财务会计与传统会计相比在确认、计量、记录和报告四个基本程序方面的继承与发展;(2)未来财务会计确认和计量的模式、财务报告的彩色模式、规范财务会计确认和计量的会计准则的制定模式、国际会计准则协调化等方面论述财务会计的可能发展趋势;(3)对财务会计未来发展的两个具体趋势——事项会计及因特网上的财务报告进行了简单的探讨。 展开更多
关键词 当代 财务会计 发展趋势 会计准则 会计确认 会计计量 财务报告体系 财务报表 精确计量 模糊性计量
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房地产企业商誉评价体系探讨 被引量:1
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作者 吕沙 《统计与决策》 CSSCI 北大核心 2011年第11期81-84,共4页
文章根据商誉的本质和特征,结合房地产企业的行业特色,引入模糊评价模型,采用量化和评估相结合、精确性计量和模糊性计量相统一的计量方法,以期能更为准确客观的反应房地产企业的商誉价值。
关键词 商誉价值 模糊性计量 超额收益论
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NEW METHOD FOR MEASURING FUZZINESS IN ROUGH SETS 被引量:4
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作者 何亚群 胡寿松 魏崇辉 《Transactions of Nanjing University of Aeronautics and Astronautics》 EI 2004年第1期31-35,共5页
A method with the fuzzy entropy for measuring fuzziness to fuzzy problem in rough sets is proposed. A new sort of the fuzzy entropy is given. The calculating formula and the equivalent expression method with the fuzzy... A method with the fuzzy entropy for measuring fuzziness to fuzzy problem in rough sets is proposed. A new sort of the fuzzy entropy is given. The calculating formula and the equivalent expression method with the fuzzy entropy in rough sets based on equivalence relation are provided, and the properties of the fuzzy entropy are proved. The fuzzy entropy based on equivalent relation is extended to generalize the fuzzy entropy based on general binary relation, and the calculating formula and the equivalent expression of the generalized fuzzy entropy are also given. Finally, an example illustrates the way for getting the fuzzy entropy. Results show that the fuzzy entropy can conveniently measure the fuzziness in rough sets. 展开更多
关键词 rough sets FUZZINESS fuzzy entropy generalized fuzzy entropy
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DETERMINGING BPA UNDER UNCERTAINTY ENVIRONMENTS AND ITS APPLICATION IN DATA FUSION 被引量:15
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作者 Deng Yong Jiang Wen +2 位作者 Xu Xiaobin Li Qi Wang Dong 《Journal of Electronics(China)》 2009年第1期13-17,共5页
Dempster-Shafer (DS) theory of evidence has been widely used in many data fusion ap- plication systems. However, how to determine basic probability assignment, which is the main and the first step in evidence theory, ... Dempster-Shafer (DS) theory of evidence has been widely used in many data fusion ap- plication systems. However, how to determine basic probability assignment, which is the main and the first step in evidence theory, is still an open issue. In this paper, a new method to obtain Basic Probability Assignment (BPA) is proposed based on the similarity measure between generalized fuzzy numbers. In the proposed method, species model can be constructed by determination of the min, average and max value to construct a fuzzy number. Then, a new Radius Of Gravity (ROG) method to determine the similarity measure between generalized fuzzy numbers is used to calculate the BPA functions of each instance. Finally, the efficiency of the proposed method is illustrated by the classi- fication of Iris data. 展开更多
关键词 Data fusion Dempster-Shafer (DS) theory of evidence Basic Probability Assignment(BPA) Generalized fuzzy number Similarity measure
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Similarity measure design and similarity computation for discrete fuzzy data 被引量:7
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作者 LEE Sang-Hyuk PARK Wook-Je JUNG Dong-yean 《Journal of Central South University》 SCIE EI CAS 2011年第5期1602-1608,共7页
The similarity computations for fuzzy membership function pairs were carried out.Fuzzy number related knowledge was introduced,and conventional similarity was compared with distance based similarity measure.The useful... The similarity computations for fuzzy membership function pairs were carried out.Fuzzy number related knowledge was introduced,and conventional similarity was compared with distance based similarity measure.The usefulness of the proposed similarity measure was verified.The results show that the proposed similarity measure could be applied to ordinary fuzzy membership functions,though it was not easy to design.Through conventional results on the calculation of similarity for fuzzy membership pair,fuzzy membership-crisp pair and crisp-crisp pair were carried out.The proposed distance based similarity measure represented rational performance with the heuristic point of view.Furthermore,troublesome in fuzzy number based similarity measure for abnormal universe of discourse case was discussed.Finally,the similarity measure computation for various membership function pairs was discussed with other conventional results. 展开更多
关键词 similarity measure fuzzy number DISTANCE similarity evaluation fuzzy membership function
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Generating Fuzzy Rule-based Systems from Examples Based on Robust Support Vector Machine
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作者 贾泂 张浩然 《Journal of Donghua University(English Edition)》 EI CAS 2006年第6期144-147,共4页
This paper firstly proposes a new support vector machine regression (SVR) with a robust loss function, and designs a gradient based algorithm for implementation of the SVR, then uses the SVR to extract fuzzy rules and... This paper firstly proposes a new support vector machine regression (SVR) with a robust loss function, and designs a gradient based algorithm for implementation of the SVR, then uses the SVR to extract fuzzy rules and designs fuzzy rule-based system. Simulations show that fuzzy rule-based system technique based on robust SVR achieves superior performance to the conventional fuzzy inference method, the proposed method provides satisfactory performance with excellent approximation and generalization property than the existing algorithm. 展开更多
关键词 support vector machine fuzzy rules rule-based system generalization.
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企业家人力资本计量模型探讨 被引量:48
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作者 杜兴强 黄良文 《中国工业经济》 CSSCI 北大核心 2003年第8期84-91,共8页
本文认为 ,企业家人力资本是企业价值的关键驱动因素 ,在对传统的企业家人力资本计量模型进行综评的基础上 ,提出计量企业家人力资本的期权综合模型方法 ,即先按照期权模型计量出企业家人力资本的内在价值 ,再按照模糊计量来衡量企业家... 本文认为 ,企业家人力资本是企业价值的关键驱动因素 ,在对传统的企业家人力资本计量模型进行综评的基础上 ,提出计量企业家人力资本的期权综合模型方法 ,即先按照期权模型计量出企业家人力资本的内在价值 ,再按照模糊计量来衡量企业家人力资本价值发挥的效率 ,按照综合评价指标体系衡量企业家人力资本的业绩调整系数———“乘数” ,借以相对较为完善地衡量企业家人力资本的实际价值。 展开更多
关键词 企业家人力资本 计量模型 期权综合模型 模糊性计量 综合评价体系 业绩调整系数
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Similarity measure design on overlapped and non-overlapped data
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作者 LEE Sang-hyuk SHIN Seung-soo 《Journal of Central South University》 SCIE EI CAS 2013年第9期2440-2446,共7页
Similarity measure design on non-overlapped data was carried out and compared with the case of overlapped data.Unconsistant feature of similarity on overlapped data to non-overlapped data was provided by example.By th... Similarity measure design on non-overlapped data was carried out and compared with the case of overlapped data.Unconsistant feature of similarity on overlapped data to non-overlapped data was provided by example.By the artificial data illustration,it was proved that the conventional similarity measure was not proper to calculate the similarity measure of the non-overlapped case.To overcome the unbalance problem,similarity measure on non-overlapped data was obtained by considering neighbor information.Hence,different approaches to design similarity measure were proposed and proved by consideration of neighbor information.With the example of artificial data,similarity measure calculation was carried out.Similarity measure extension to intuitionistic fuzzy sets(IFSs)containing uncertainty named hesitance was also followed. 展开更多
关键词 similarity measure overlapped data non-overlapped data intuitionistic data
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