更精准预测产品交货期Forecast Date的方法

晶圆制造工厂中的制造部Delivery的角度，都需要特别注意产品交货期ForecastDate，进而判断是否有delay交期，以往估算在制品的产品交货期是用“剩下待完成的黄光层数×预估的黄光一层生产天数”求出产品交货期。但此种方法常常有误差较大，不符合我们所有的需要，激起我们去思考更适当、更精准预测产品交货期ForecastDate的方法。     

Improvements onthe Earnings Forecast Model——Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings

This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their future earnings. This paper uses two statistical regression methods including Logistic model and Linear model to examine the inner interaction between financial ratios and future earnings from qualitative and quantitative perspectives respectively. Empirical tests find that financial ratios, especially ROE, can help to predict future earnings. Then we add auditor opinion variable into Logistic model to test whether going concern opinion in the auditor reports can be helpful for earnings forecast. Result shows the degree of optimistic statement of going concern opinion is significantly correlated with future earnings but with the disturbance of earnings management.