文本中的会计变量及属性分析

会计文本是会计变量的集成,研究文本中的会计变量特性及其属性有助于对会计变量的设置及属性的说明。探讨会计变量及其属性,以说明不同会计变量及其属性特征描述的合理性,反映不同变量的信息含量。     

国家品牌效应及其调节变量研究

在当今国际竞争环境下,国家品牌正变得越来越重要。本文使用文献资料法,指出国家品牌包括3个层面:整体国家形象、整体产品形象和类别产品形象。消费者对这3个层面的整体感知影响他们的购买决策,这就是国家品牌效应。国家品牌效应受到一些变量的调节作用:消费者品牌熟悉度、认知需求、介入度会调节国家品牌和消费者感知、评价、态度之间的关系;消费者民族中心主义、爱国热情、敌意会调节消费者感知、评价、态度和消费者购买意向之间的关系;经济发展水平、文化类型、产品类型是整体框架的调节变量。     

关于正确使用虚拟变量的探讨

虚拟变量是表示属性的变量,使用到经济计量模型中,应该表示重要的属性。但是在我国目前的一些宏观经济模型中,虚拟变量被使用得太多了。我国处于改革开放的过程中,不时会有一些特殊原因对经济变量产生正面或负面影响,因此,模型作者很容易为其被解释变量中的离群数据找到理由,在解释变量中加入相应的虚拟变量,拟合出精度很高的模型。但是,这样构造的模型,拟合精度越高,预测精度也就越差,因为我们不知道未来会有甚么“特殊原     

EXCEL双变量模拟运算表的运用

EXCEL模拟运算表是一个单元格区域，它可显示某个计算公式中一个或多个变量替换成不同值时的结果，有单变量模拟运算表和双变量模拟运算表两种类型。单变量模拟运算表中，用户可以对一个变量输入不同的值从而查看它对计算结果的影响。双变量模拟运算表中，用户可以对两个变量输入不同值从而查看它对计算结果的影响，     

变量播种技术在精细农业中的研究现状与发展前景

文章以精准农业为研究背景,着重介绍了变量播种技术国内外研究进展以及变量播种技术的实施过程,并在此基础上对变量播种的必要性进行了分析,提出了变量播种的发展前景,为今后变量播种技术的研究提供依据。     

存在遗漏变量时的内生性研究

存在遗漏变量时回归系数的估计是计量经济学的一个重要内容。本文讨论单方程计量经济模型中随机解释变量的内生性,指出了目前的计量经济理论所存在的问题,提出了普通最小二乘估计一致性判别的新方法,并证明了存在遗漏变量情况下的普通最小二乘估计仍是一致估计。     

VB6.0中变量的作用域及参数传递

本文主要阐述了变量的生存期和作用域的问题,因为它们是程序中引用变量的依据。同时对同名变量的处理进行了讨论,并结合实例进行了分析,旨在程序设计时,能正确的定义和引用变量。     

Excel单变量求解在决策分析中的应用

本文主要通过实际问题探讨Excel单变量求解工具在决策分析中的应用。展示了Excel单变量求解工具在决策分析中的广阔应用前景。     

上市公司财务危机预警模型中变量体系的设计

本文以奥特马的Z分数模式和国内学者提出的预测模型为基础,以我国企业资料为依据,利用SPSS统计软件,采取显著性检验和相关性检验的方法筛选预警变量指标,对财务预警模型中的变量体系进行了设计。     

制造型企业员工离职的人口学变量影响因素研究

通过对国内制造型企业管理人员、技术人员和一线员工的人口学变量对离职意向的影响的研究,我们发现性别、婚姻状况、户籍、年龄等人口学变量对员工离职意向的影响因工种不同而存在差异。这三类员工,学历与离职意向均呈正相关关系;但年龄等因素对离职意向的影响,在生产线员工、技术人员和管理人员中的表现不尽相同。     

Hazard rate,stochastic choice and consideration sets

Manzini and Mariotti (2014) define the menu-independent random consideration set rule, where the decision maker considers each alternative with a menu-independent probability known as the attention function. We relax the assumption of menu-independence and allow for any restriction to be imposed on the attention function. We show that there is an equivalence between the attention function and the hazard rate. This equivalence is used to characterize the menu dependent random consideration set rules that correspond to (i) specific conditions on the probability rule, and (ii) different stochastic choice models from the literature.     

Disentangling preferences and limited attention: Random-utility models with consideration sets

This paper presents a model of choice with limited attention. The decision-maker forms a consideration set, from which she chooses her most preferred alternative. Both preferences and consideration sets are stochastic. While we present axiomatisations for this model, our focus is on the following identification question: to what extent can an observer retrieve probabilities of preferences and consideration sets from observed choices? Our first conclusion is a negative one: if the observed data are choice probabilities, then probabilities of preferences and consideration sets cannot be retrieved from choice probabilities. We solve the identification problem by assuming that an “enriched” dataset is observed, which includes choice probabilities under two frames. Given this dataset, the model is “fully identified”, in the sense that we can recover from observed choices (i) the probabilities of preferences (to the same extent as in models with full attention) and (ii) the probabilities of consideration sets. While a number of recent papers have developed models of limited attention that are, in a similar sense, “fully identified”, they obtain this result not by using an enriched dataset but rather by making a restrictive assumption about the default option, which our paper avoids.     

An international comparison of human resource management objectives and activities

The paper reports on mailed surveys of human resource professionals in Canada, South Africa and Zimbabwe who were asked for their views on the priorities they set in terms of human resource objectives and activities. Respondents were also asked to indicate the challenges facing the field and the resulting changes that may be required in each country. The results indicate considerable agreement between the three countries on the need for flexibility and cost effectiveness, but disagreement on priorities among some other activities. There are major differences between perceptions of immediate and long-term priorities to be set. There is a concern that short-term efficiency may be accorded a priority which prevents due consideration being given to future development and societal issues.     

特许经营的理论分析:交易费用和生产成本的观点

作为一种现代化的流通方式和组织形式,特许经营极大地促进了现代商业的发展。但在理论上,特许经营并没有得到详细、系统的阐述。本文从交易费用出发,对特许经营的理论进行了分析研究,并从生产成本的角度对交易费用理论进行了补充。最后,在综合考虑生产成本和交易费用的基础上,对特许经营的规模经济和成本优势进行了阐述。     

S公司DPMO质量指标体系的建立

DPMO是度量过程质量水平的一个重要指标。文章研究建立在S公司DPMO质量指标体系的建立这个项目上,对DPMO质量指标在加工企业中的应用进行了研究。项目组在充分了解S公司P3车间生产和工艺特点的基础上,借鉴了IPC-7912中对DPMO的定义,结合了六西格玛管理的定义和改进本质,制定了一套适合该公司该车间的缺陷机会定义准则,建立了一套适合S公司P3车间的质量指标体系,取得了较好的效果。     

武汉地铁交叉渡线处活塞风井设置研究

文章利用数值分析软件对武汉某地铁隧道的交叉渡线处的活塞风井设置进行了专题研究。该地铁交叉渡线长达300多米,该区域气流组织较复杂,且此处活塞风井的设置需兼顾通风、排烟和投资的需求。研究结果表明:在车站站台与交叉渡线之间设置活塞风井并适当增大风井面积,可满足温度和通风要求。     

Understanding and improving job-finalist choice: The relevance of behavioral decision research

This article highlights the relevance of behavioral decision research to the task of choosing one job candidate from a small set of comparable finalists (e.g., executive placement, presidential election). A conceptual framework is presented which views job-finalist choice as a quasi-rational process, composed of both analytical and intuitive sub-processes. Research needs for improving job-finalist choice are presented, as well as a consideration of issues and controversies involved in the generalization of behavioral decision research to employment settings. Finally, the appropriateness of focusing on anomalies in job-finalist choice is discussed.     

基于组合赋权和VAGUE集的工程供应链供应商选择研究

基于工程供应链管理思想,构建了工程供应链供应商的评价和选择的指标体系,建立了一种基于VAGUE集理论和组合赋权的工程供应链供应商的选择决策模型。利用AHP确定主观权重,采用熵值法确定客观权重,将主观权重和客观权重结合起来,得到组合权重,并结合VAGUE集理论进行选择,充分考虑了供应商选择问题的模糊性和不确定性。工程实例应用分析证明了该模型的有效性和实用性。     

Developing design principles for the digitalisation of purchasing and supply management

This paper develops an approach to evaluating designs for digitalisation interventions in purchasing and supply management (PSM), and identifies some fundamental design principles for such interventions. A set of advanced technologies for digitalisation and a theory-based set of seven value drivers for PSM are identified for the proposed grid to facilitate the design of applications and interventions for digitalising PSM. The grid relates the digital technologies to the PSM value drivers in a matrix-like manner, allowing the structured consideration of the space defined by these two dimensions. The proposed approach to the strategic evolution of digitalisation in PSM is tested and its utility is demonstrated in analyses of practitioner literature and multiple case-study-based perspectives on PSM digitalisation. Two fundamental design principles relating to the use of the grid, or to the filling of its space, are set out, thus the research provides new theoretical perspectives on the design of advanced forms of PSM digitalisation. The proposed grid may be used in application design, communicating current and future states of PSM digitalisation to stakeholders, and specifically in developing a future-oriented strategy with a digitalization element for the PSM function.