数据分析六步曲

上一期我们一起了解了什么是数据分析,以及数据分析的三大作用,这一期我们就来看看如何开展数据分析,也就是数据分析的流程。完整的数据分析主要包括了六个既相对独立又互有联系的阶段,它们依次为:明确分析目的和思路、数据准备、数据处理、数据分析、数据展现、报告撰写等六步,所以也叫数据分析六步曲。     

基于大数据背景下的社会审计探索——以A市高速为例

目前,我国审计领域的大数据技术和方法仅停留在理论上的呼吁与倡导层面,社会审计亟待运用科学的大数据分析方法创新现有审计分析思维,以适应海量数据的持续增长。文章应用最流行的大数据分析语言和成熟的统计分析、数据挖掘算法,为审计业务部门提供探索性的数据分析思路,为审计数据分析的拓展做出贡献。     

商务数据分析与应用专业人才培养的研究——以陕西工业职业技术学院为例

2016年我国教育部门结合人才需求在高校开设了商务数据分析与应用这一专业，陕西工业职业技术学院结合当地经济发展特点和自身学校的办学实力、理念，在2017年申请开设商务数据分析与应用专业，在次年开始实施招生计划，是陕西省高职院校中第一所创办该专业的学校，目前拥有2021届和2022届两届毕业生。在互联网的大环境下，大数据分析给人们的生活和工作带来了极大的方便，国家、政府、企业对电商数据分析人才的要求也在不断变化。本文主要对商务数据分析与应用专业人才培养方案进行研究和探讨，以期培养更加优秀的商务数据分析与应用人才，为企业输送更加专业、更加适合的数据分析人才，为高职商务数据分析与应用专业的进一步发展作出贡献。     

构建会计大数据分析型企业

随着物联网等信息技术的发展,大数据时代已经来临.数据不等于信息,信息不等于智慧.防止大数据泛滥,提升大数据价值,这是企业构建会计大数据分析型企业的实务证据;防止决策失误,提升核心竞争力,这是构建会计大数据分析型企业的理论证据.数据分析型企业的本质是建设以事实为依据、数据分析为量化手段进行企业经营与管理的企业.企业在建设会计大数据分析型企业的过程中必须坚持确保会计大数据质量的原则,构建企业大数据中心开发平台,实现数据分析型企业建设的三个思维转变:全数据模式而不是抽样样本;效果比绝对精确更重要;强调相关关系而不是因果关系.     

数理统计在数据分析中的应用

社会经济的发展和科技的的进步加快了生产生活方式的变革,互联网信息技术的发展和普及使得数据分析的作用日渐凸显,数理统计可以为数据分析提供重要的基础,目前数理统计在数据分析中的应用日渐广泛,投资风险控制、企业管理决策、产品质量控制及保险学等相关的数据分析中都需要数理统计的参与。本文结合数理统计的概念和特点,就数理统计在数据分析中的具体应用进行了分析探讨。     

SAP系统收货和发票校验对会计业务的影响

正确理解和掌握SAP系统采购收货和发票校验的集成性对会计业务的影响,可以为物料数据分析和成本数据分析提供有力工具,保证数据真实、完整、实时和丰富,为企业管理者提供决策支持.     

最新软件:Minitab15及首款中文版在京发布

近日，世界著名的数据分析软件Minitab的新版本及首款中文版，在北京正式发布。35年来，Minitab公司一直致力于开发数据分析软件的工作。作为世界著名的数据分析软件，Minitab为商业与教育用户提供了可靠与易操作的数据分析解决方案，在全球迅速地发展，陆续推出自己的英、法、德、韩、日等多种语言版本。今天，这个数据分析软件与中国的用户越走越近了。     

“1+X”证书制度下商务数据分析人才培养研究

随着大数据时代的到来,数据分析作为电商的一个新领域,在电子商务行业的作用日益凸显。现阶段,商务数据分析人才培养与行业企业需求匹配度不高,不能满足行业企业对人才的需求。国务院提出了1+X证书试点制度,并将数据分析职业技能等级证书纳入其中,为商务数据人才培养提供新的契机。文章分析了高职院校的商务数据分析人才培养的困境和岗位需求,并从五个方面重点阐述了在1+X证书制度下开展商务数据分析人才培养研究的途径。     

大数据分析在企业供应链成本管理中的应用探讨

供应链成本管理是企业成本管理中至关重要的组成部分,直接关系到企业是否能够良性发展。大数据分析技术的运用能为企业供应链成本管理带来更大的价值空间。本文从大数据和供应链成本管理的相关理论基础出发,论述大数据分析技术对企业供应链成本管理的重要性,探讨企业供应链成本管理大数据分析的应用,为企业提高供应链成本管理效率提供理论参考依据。     

浅谈计算机技术在财政审计中的运用

一、在财政审计中运用计算机技术须把握的重点 应用计算机技术的核心在于数据分析。为有效地开展数据分析工作，必须把握好三个重点：     

公众参与原则与我国城市规划立法的完善

公众参与城市规划是城市居民能够直接而积极地参与城市规划、成为规划制定和规划实施过程中一个重要的组成部分.它对于减少规划失误、促进规划的顺利实施及监督规划部门依法行政具有独特的法律价值.公众参与城市规划的原因在于解决规划失灵问题,是恢复个人利益与公共利益平衡的重要杠杆.借鉴各国公众参与制度,我国的公众参与机制应从城市规划信息公开、赋予社会公众参与城市规划的主体地位、确立公众参与城市规划的程序、明确公众参与城市规划的方式以及强化公众参与城市规划的司法保障等方面进行建构.     

Information systems outsourcing: Replicating an existing framework in a different cultural context

In order for any field of study to refine the promising concepts and weed out the weaker concepts it is necessary that researchers revisit earlier studies from time to time and evaluate their general applicability to new contexts. Replication is an important technique for researchers to embrace in order to achieve this goal. In this study, we test one of the frameworks of technology outsourcing developed in the West, by changing the cultural context. Following Kodak's historic outsourcing decision, technology outsourcing has assumed significant importance among researchers and practitioners. Most of the research in relation to technology outsourcing has been conducted in the Western culture (including the USA and the UK), so our goal in this study is to extend the understanding of technology outsourcing research conducted in the West to another culture-that of Korea, through replication.We focused on information systems (IS) outsourcing decision making as a case in point and found both similarities and dissimilarities in relation to the current understanding of the same. These similarities and differences in turn, reveal the distinctions between the Western and the Korean approaches toward achieving outsourcing success. The similarities are the partial preference for short-term contracts and contracting out to external vendors. However, the two cultures differed in their decision making in the way they pursue contractual completeness, whether in-house departments competes or not, design of contract to include partnership measures, criticality of tasks outsourced, familiarity with the outsourced task, postponing a few outsourcing decisions, and withholding a piece of a contract as bait. We also found “trust” and “task partitioning to gain advantage of varied expertise” to be important for achieving outsourcing success in the Korean organization. In addition, we observed that outsourcing success is achieved by maximizing reliability and relationship in the Korean context rather than by maximizing flexibility and control, as was observed in the Western context. We argue that this difference is a function of cultural diversity.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

The Social,Spatial, and Economic Roots of Urban Inequality in Africa: Contextualizing Jane Jacobs and Henry George

Unravelling the social and economic roots of urban inequality in Africa has remained a thorny issue in African political economy. Stripped to its bare essentials, the critical questions are who causes urban inequality, what causes it, and how it is caused? While all different, the questions are interrelated. Answering the “who causes inequality” question requires a related analysis of what and why, and that is connected to the how question. Indeed, the how question has two parts—how inequality is caused and how it can be addressed. Both are connected to the why question and to its resolution. Unfortunately, while studies about urban inequality abound, they tend to hive off one aspect or another of the tripartite questions on inequality and, even worse, they study the three questions separately. This article tries to overcome the existing atomistic and piecemeal approach to the study of urban inequality in Africa by contextualizing the work of Jane Jacobs and Henry George, who took a holistic view of urban inequality. It argues that Jacobsianism and Georgism have much to offer in terms of understanding urban inequality in Africa, but neither analysis goes far enough to be able to serve as a solid foundation for policy. Ultimately, it is in their approach to urban analysis—the emphasis on context, on actual urban problems, inductivism, and some of their mechanisms for change such as George's land tax and cautious abstraction, in that order, along with their combined vision—which I call “diversity in equality”—that can add to the insights of postcolonialism in understanding and transforming urban inequality in Africa.     

Earnings Management Around Zero: A motivation to local politician signalling competence

Abstract

Literature earnings management aims to determine what causes/motivates managers to disclose earnings close to zero and to use this as an instrument to influence users' decisions. However, limited research has been carried out on this subject in the public sector. Therefore, the main purpose of this paper is to evaluate whether local politicians (in Portuguese municipalities), aiming to demonstrate their high level of competence and skills, engage in earnings management in such a way as to ensure that earnings are positive but close to zero. We examined whether political competition is a determining factor of earnings management close to zero and if managers use discretionary accruals in order to do this. Results indicate that, in order to report positive net earnings close to zero, discretionary accruals are used. This study identified the overriding tendency to avoid the reporting of losses in those municipalities where political competition is greatest.     

An Economist's Perspective on Probability Matching

The experimental phenomenon known as 'probability matching' is often offered as evidence in support of adaptive learning models and against the idea that people maximise their expected utility. Recent interest in dynamic-based equilibrium theories means the term re-appears in Economics. However, there seems to be conflicting views on what is actually meant by the term and about the validity of the data.
The purpose of this paper is therefore threefold: First, to introduce today's readers to what is meant by probability matching, and in particular to clarify which aspects of this phenomenon challenge the utility-maximisation hypothesis. Second, to familiarise the reader with the different theoretical approaches to behaviour in such circumstances, and to focus on the differences in predictions between these theories in light of recent advances. Third, to provide a comprehensive survey of repeated, binary choice experiments.     

Sustainability motives,values and communication of slow fashion business owners

Research on sustainable consumption is increasing however, it mostly focuses on commercial products. Fashion industry in general remains understudied especially small size business in sustainable fashion. Even this segment continues to be neglected in research, it creates a significant impact on sustainability. The study is carried in Lithuania. While sustainability is regarded as the business standard in neighboring countries, especially Scandinavia, Lithuania is still learning how to become more conscious and sustainable. Although the country has the capacity to lead sustainability in the region, there is inadequate education on this matter. Regardless, several local businesses and governments agree that incorporating sustainability is a single clear route to economic growth. The paper aims to understand motives and values of Lithuanian sustainable clothing business owners and explore how they communicate these motives and values. The study employs a qualitative approach of in-depth semi-structured interviews. The analysis is guided by the framework of grounded theory, which leads to the conception of four themes: (1) Initiating a Change; (2) Respectful and Responsible Approach; (3) Slowness; (4) Personal and Purposeful Communication. A possible limitation of this study is the language barrier. Participants could choose whether they wished to speak in English or Lithuanian. Three out of seven chose to speak their native language, while four agreed to speak in English. Although English-speaking participants did not show any difficulty expressing themselves, their interviews turned out to be shorter than those conducted in Lithuanian. Findings indicate that the motives, values, and communication procedures of the owners are reflected in bringing about a change in consumers' minds and actions, taking responsibility to show respect to stakeholders and the environment, slowing down in every step from design to shipping, and building a conscious and educated community. The paper has defined relevant terms and put forward the ground values of the sustainable fashion industry by giving a voice to sustainable clothing business owners, their experiences, and insights.     

Sex discrimination in selection and compensation in Taiwan

This article describes the current status of women in the workplace in Taiwan. Statistical evidence shows sex segregation in the labour market. Discriminatory practices in the hiring process are documented via a content analysis of 7,037 classified ads. Overtly discriminatory actions, such as blatantly stated gender requirements in the classified ads, are shown to be still common in hiring practices. Census data on a gender gap in compensation shows that women in Taiwan evidently get less pay than men do for the same work. The ratio of female to male employees is significantly and negatively correlated with the ratio of female to male in pay. The higher the percentages of women in an industry, the lower the pay women get compared to men. Also, the ratio of female to male in pay is negatively related to the turnover rate. Companies that pay women fairly tend to enjoy lower turnover rates. The implications of these women's issues in human resource management in Taiwan are presented.     

The next generation of workers in Australia: their views on organizations,work and rewards

This study draws upon a small sample of university students in Australia to investigate how organizational preferences are related to different attitudes about work and reward. It extends past sectoral research to analyse both sectoral and organizational differences, and looks beyond individuals who are working in the sectors and organizations, to those who aspire to enter the various sectors and organizations, and therefore is valuable for recruitment. Apart from a few exceptions, the respondents in this survey who intend to enter the different sectors in the near future appeared to be largely motivated by job attributes which are similar to those reported in past studies on the employees in these sectors.     

House prices and consumer welfare

We develop a new approach to measuring changes in consumer welfare due to changes in the price of owner-occupied housing. In our approach, an agent's welfare adjustment is defined as the transfer required to keep expected discounted utility constant given a change in current house prices. We demonstrate that, up to a first-order approximation, there is no aggregate change in welfare due to price increases in the existing housing stock. This follows from a simple market clearing condition where capital gains experienced by sellers are exactly offset by welfare losses to buyers. We show that this result holds (approximately) even in a model that accounts for changes in consumption and investment plans prompted by current house price changes. There can, however, be changes in welfare due to additions to the stock of housing, or to changes in the price of renovating and upgrading the existing stock of housing. For the United States, we estimate the welfare cost of house price appreciation to be an average of $127 per household per year over the 1984–1998 period.