广义会计信息系统论

会计信息失真不仅是全世界会计学界研究的重点课题,也是各国政府着力解决的重大问题。本文在信息论和系统论的基础上,提出了广义会计信息系统论,分析了其在治理会计信息失真方面的作用,并对广义会计信息系统的要素、结构、功能以及重构与优化等进行研究

How to Improve the Quality of Accounting Survey Research:A Theoretical Analytical Framework Based on the Representativeness of Sample

调查研究是我国会计研究中最早使用的实证研究方法,但如何提高调查研究质量却尚未得到应有的重视。本文从提高样本代表性,进而提高调查研究质量的视角出发,提出一个理论评析框架,并对该框架进行全面、系统的阐析,为提高和评价调查研究的质量提供客观、科学的理论依据。Survey research method is the earliest empirical method used in accounting research in China,but little importance has been attached to how to improve the research quality.In order to improve the representativeness of the samples and the quality of the survey research,this paper presented a theoretical analytical framework,and made comprehensive and systematical analysis.The framework offered an objective and scientific theoretical basis to improve and assess the quality of survey research

液固两相射流冲击磨损的数值计算与实验研究

应用实验与数值模拟研究液固两相射流对不锈钢材料的冲蚀磨损行为,分析不同质量分数、粒径情况下样品的平均磨损率,并基于数值模拟预测不同射流速度工况下的冲刷磨损率,最终建立冲刷磨损率与射流速度的关系模型。研究结果表明:单相射流流场的数值模拟结果与实验结果吻合较好;在距离射流中心区域不同径向距离上,平均速度的变化趋势较一致;在近壁面处,射流轴向速度突然减小,造成雷诺切应力增大。在远离壁面处,其法向速度逐渐增大,脉动速度相应增大,雷诺切应力增大;当射流继续远离壁面时,雷诺切应力开始减小直到趋近于0;在喷嘴正下方,压力分布存在1个滞止区,此处压力高于四周压力;下游冲刷磨损率先升高再稍微下降,而上游冲刷磨损率明显下降;实验样品表面微观测试结果验证了不同区域冲刷磨损率分布的正确性。国家自然科学基金资助项目(51776225,51376153,51406235);;中国石油大学(北京)科学基金资助项目(C201602)~

Study on Pension Methods and its Influential Factors among the Elderly by Using Andersen Behavior Model

目的了解厦门市老年人养老意愿及其影响因素,为明确养老服务需求及保障策略提供循证依据。方法以Andersen行为模型为指导,基于厦门市14292名; 老年人的面对面问卷调查,卡方检验分析人群分布差异,采用多分类; logistic回归模型从倾向性因素、使能因素、需求性因素分析老年人养老意愿的影响因素。结果被调查的老年人中选择居家养老最多,占86.37%,其; 次是社区居家养老(10.77%)和机构养老(2.86%)。受教育年限越长、失能程度越高、居住在农村的老年人更倾向于社会化养老,OR值均大于1(P; <0.01);子女数越多、与直系亲属居住、入不敷出的老年人更倾向居家养老,OR值均小于1(P; <0.01)。从影响因素回归模型中剔除使能因素后-2LL、Cox & Snell R2和Nagelkerke; R2的变化值比剔除倾向性因素和需求性因素大。结论厦门市老年人养老意愿以居家养老为主,不同特征老年群体的养老意愿不同。养老意愿受多种因素影响,其中; 使能因素影响最大。Objective To learn about the selection of pension methods of the elderly; in Xiamen city and provide evidences based on the demand of pension; services and security strategies. Methods According to the Andersen; behavior model, based on the data of 14292 old people in Xiamen,this; study analyzes the population distribution difference using Chi - square; analysis, and the influential factors of pension methods by building; Logistic Regression Analysis Model. Results The percentages of; preferences to home care,community care andinstitutional care are 86.; 37%,10. 77% and 2. 86% respectively. The OR of preference to social; pension,for the elderly with characteristics of higher education; level,lower level of self - care ability,habitat in countryside are over; 1 (P < 0. 01). The OR of preference to home care,for the elderly with; characteristics of more children, living with families,lower level of; salary are less than 1(P < 0. 01). The changes of - 2LL,Cox & Snell R2; and Nagelkerke R2 are bigger when enablin gresource factors are excluded; from the regression model than predisposing factors and needs factors.; Conclusion Conclusion Home care is the main preference of pension; methods for the elderly in Xiamen City. The elderly with different; characteristics have different preferences for pension methods. The; preferences for pension methods are influenced by many factors,among; which enabling resource factors show the bigger influence.国家自然科学基金青年项目; 国家自然科学基金项

养老机构老年人生活满意度影响因素的主成分logistic回归研究

目的分析养老机构内老年人生活满意度情况及其影响因素。方法采用整群随机抽样方法,在厦门市13家养老机构抽取230名老年人进行调查,了解养老机构老年人生活满意度状况,并利用主成分logistic回归分析其影响因素。结果获得有效问卷204份。调查显示厦门市养老机构内老年人生活满意度普遍较高。女性、年龄小、文化程度高、日常生活能力和健康自评效果好、与亲人相见频数高、对机构支持信任度高的老年人生活满意度相对较高。结论为提高养老机构老年人生活满意度,积极应对老龄化,老人应理性对待自身健康状况,积极面对生活;亲属应多去看望,给予老人更大的关爱和心理慰藉;养老机构也应大力提高其服务质量,丰富服务内容,给予老年人充分的物质、精神支持。国家自然科学基金(71403229,81573257