试论会计理论研究方法体系

会计理论研究方法是认识会计理论和会计实践的桥梁和中介，有助于产生一系列新的会计理论研究成果，会计理论研究方法体系可分为方法论、基本方法和具体方法3个层次，方法论是其他两个层次的基础和前提；基本方法是方法论的深化和发展；具体方法是方法论和基本方法的具体运用，它们之间互相联系，互相作用，共同构成一个完整的会计理论研究方法体系。     

基于Bayes 决策理论的数据融合方法

提出一种基于Bayes决策理论的多元优化数据融合方法，给出更具一般性的数据融合算法、判决准则以及系统性能计算公式，并给出几种不同情况下的数据仿真结果。仿真结果证明了该方法的正确性和有效性。     

Intelligent predictive model of ventilating capacity of imperial smelt furnace

1　INTRODUCTIONItisaverycomplicatedphysicalandchemicalre actionprocessathightemperaturetosmeltplumbumbyimperialsmeltprocess(ISP) ,whichisnonlinear ,withstrong couplingandlong timedelay .Theventi latingcapacityoftheimperialsmeltfurnace (ISF)in fluencesthestateoffurnaceandthetotalmineralma terialamount ,whicharevitalfactorstotheoutputofplumbum .Therefore ,itisveryimportanttobuildthepredictivemodeloftheventilatingcapacityofISF ,bywhichoperatorsareabletoknowthestateoftheISFontime ,decidet…     

大学英语写作教学模式的理论与实践

大学英语写作是衡量学生英语水平和能力的一个重要指标，但目前我国大学生的英语写作水平普遍较低。认知词汇量、表达词汇水平、口头表达水平、抄写英语章数量、阅读范数量和建立学生写作档案等与提高学生英语水平有明显关系。应在边实践边理论的基础上建立完整的英语写作教学模式。     

银行分销渠道整合的位置-产量模型研究

在新金融条件下,如何有效整合银行传统的分销渠道而使其在新的挑战面前不失昔日风采,这是金融理论界和实践界近年来一直在探讨的问题。本文从博弈论的角度,建立一个位置-产量博弈模型来探讨此问题,通过求解博弈模型的均衡解,得出的结论是,当银行产品替代性较大时,银行的分销渠道应尽量分散化;当银行产品具有互补性时。银行的分销渠道应尽量集中化;当银行产品没有替代性或互补性时,银行的分销渠道选择具有较大任意性。据此,分析了我国银行网点设置不合理的原因及提出了有效整合我国银行业分销渠道的两点建议。     

基于小波网络和证据理论的多源信息融合系统研究

在多源信息融合中，不确定、不完整和冗余现象普遍存在。为了解决这个复杂问题，本文首先利用相空间重构理论对输入的信息在相空间中进行重构，以充分提取相关信息。然后在重构相空间上，利用模糊理论、小波网络和遗传算法对上述重构信息进行了时间域信息融合。最后，利用D—S证据理论将时间域融合结果进行了空间域信息融合，并根据决策规则进行了决策。结果表明．据此形成的分布式多源信息融合系统具有良好的目标探测能力、抗干扰能力和容错能力。     

基于VB6．0的灰色建模系统开发及其应用

灰色系统理论是应用广泛的、用于不确定问题建模和不确定信息系统数据挖掘的一门新兴横断学科。基于VB6.0的灰色建模系统的开发填补了灰色系统理论及其应用的空白。文中阐述了该系统的开发思想、应用流程及几个关键技术,并以2002～2005年上海市上网户数预测为例,介绍了其子程序GM(1,1)的用法。该建模系统的开发有利于广大学者应用灰色系统进行建模和数据分析,促进其在应用领域的发展。     

Statistical Independence as Linear Independence

A contingency table summarizes the conditional frequencies of two attributes and shows how these two attributes are dependent on each other. Thus, this table is a fundamental tool for pattern discovery with conditional probabilities, such as rule discovery. In this paper, a contingency table is interpreted from the viewpoint of granular computing. The first important observation is that a contingency table compares two attributes with respect to the number of equivalence classes. The second important observation is that matrix algebra is a key point of analysis of this table. Especially, the degree of independence, rank plays a very important role in extracting a probabilistic model from a given contingency table.     

A Computational Model for Quantum Measurement

Quantum Information Processing - Is the dynamical evolution of physical systems objectively a manifestation of information processing by the universe? We find that an affirmative answer has...     

Intuitionistic fuzzy rough sets: at the crossroads of imperfect knowledge

Abstract: Just like rough set theory, fuzzy set theory addresses the topic of dealing with imperfect knowledge. Recent investigations have shown how both theories can be combined into a more flexible, more expressive framework for modelling and processing incomplete information in information systems. At the same time, intuitionistic fuzzy sets have been proposed as an attractive extension of fuzzy sets, enriching the latter with extra features to represent uncertainty (on top of vagueness). Unfortunately, the various tentative definitions of the concept of an ‘intuitionistic fuzzy rough set’ that were raised in their wake are a far cry from the original objectives of rough set theory. We intend to fill an obvious gap by introducing a new definition of intuitionistic fuzzy rough sets, as the most natural generalization of Pawlak's original concept of rough sets.