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实施新非货币性资产交换准则的几点思考 被引量:2
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作者 蔡炯 刘晓春 王丽新 《会计之友》 北大核心 2007年第09X期74-75,共2页
我国新颁布的会计准则体系是以原则为导向的准则体系,指南对于实践的指导作用非常重要。为此,本文针对该准则的实施提出了建议。
关键词 非货币性资产交换 会计准则体系 中国 公允价值 靠计量 交易计量
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ROBUST DESIGN AND RELIABILITY
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作者 Yang Kai Industrial and Manufacturing Engineering Department,Wayne State University Detroit, MI 48202, USA 《Transactions of Nanjing University of Aeronautics and Astronautics》 EI 1998年第1期15-21,共7页
This paper discusses many fundamental relationships between robust design methods and reliability improvement. There are 3 approaches in robust design, system design, parameter design and tolerance design. All three ... This paper discusses many fundamental relationships between robust design methods and reliability improvement. There are 3 approaches in robust design, system design, parameter design and tolerance design. All three approaches can be used to improve product reliability in different aspects. Robust design method and reliability engineering should be combined to enhance the overall product quality and reliability. 展开更多
关键词 robust design RELIABILITY product quality
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Fair Value Disclosure, External Appraisers, and the Reliability of Fair Value Measurements
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作者 Nicola Moscariello 《Journal of Modern Accounting and Auditing》 2012年第5期641-656,共16页
By developing an analytical model, this paper examines the role of the "external appraiser" as a tool to face the informational asymmetry issue related to fair value measurements. A comparison between such a signali... By developing an analytical model, this paper examines the role of the "external appraiser" as a tool to face the informational asymmetry issue related to fair value measurements. A comparison between such a signaling mechanism and a "full fair value disclosure" is firstly carried out, highlighting variables affecting the efficiency and the effectiveness of both information strategies. Then, recovering the traditional distinction between "protective disclosure" (hard information) and "informative disclosure" (soft information), this paper demonstrates how the former could significantly increase the positive effects associated to an employment of an independent valuer, reaching some conclusions useful to the standard setting process. 展开更多
关键词 fair value accounting (FVA) information asymmetry external appraiser informative disclosure protective disclosure
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Brief Introduction to and Review on Elements of Computational Statistics 被引量:2
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作者 XU Li Quan WANG Zi Kun 《Journal of Mathematical Research and Exposition》 CSCD 2009年第1期153-163,共11页
A brief introduction and review of new book about the Elements of Computational Statistics is given.
关键词 James E. Gentle Elements of Computational Statistics computationally intensive Monte Carlo methods.
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Interval design point method for calculating the reliability of structural systems 被引量:2
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作者 NI Zao QIU ZhiPing 《Science China(Physics,Mechanics & Astronomy)》 SCIE EI CAS 2013年第11期2151-2161,共11页
The evaluation of reliability for structural system is important in engineering practices.In this paper,by combining the design point method,JC method,interval analysis theory,and increment load method,we propose a ne... The evaluation of reliability for structural system is important in engineering practices.In this paper,by combining the design point method,JC method,interval analysis theory,and increment load method,we propose a new interval design point method for the reliability of structural systems in which the distribution parameters of random variables are described as interval variables.The proposed method may provide exact probabilistic interval reliability of structures whose random variables can have either a normal or abnormal distribution form.At last,we show the feasibility of the proposed approach through a typical example. 展开更多
关键词 PROBABILITY design point method interval analysis probabilistic interval reliability parameters UNCERTAINTY
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