基于UTAUT模型的互联网金融理财产品使用行为影响因素研究

基于UTAUT模型构建了互联网金融理财产品使用行为影响因素模型,运用结构方程模型分析方法对这些影响因素以及它们之间的关系进行了研究,结果显示:使用意向、便利条件直接显著影响使用行为,绩效期望、努力期望、感知风险、社会影响通过使用意向间接显著影响使用行为,感知成本对使用意向的影响不显著。     

智能投顾使用意向影响因素研究 —— 基于UTAUT模型的实证分析

本文基于整合型技术接受与使用模型(UTAUT)的拓展模型,通过偏最小二乘结构方程模型(PLS-S E M)算法对在线问卷调查数据进行分析,以探究智能投顾使用意向的影响因素.研究发现:用户对智能投顾的预期效用、环境对个体的社会影响以及用户对智能投顾的信任等3个因素显著影响用户对智能投顾的使用意向,而用户对智能投顾易用性的感知对其使用意向没有显著影响.     

信用卡使用意向成因分析及其营销策略研究

本文在计划行为理论的基础上,使用结构方程模型等数理统计方法,探析了消费者信用卡使用意向的影响因素,进而建构了消费者信用卡使用意向模型。研究表明,计划行为理论中信用卡态度和知觉行为控制变量对消费者信用卡使用意向有重要影响。此外,研究还进一步将消费者信用卡态度区分为便利性态度、金钱与信用态度,实证研究显示便利性态度对信用卡使用意向有重要影响,这种区分是合理的和必要的。最后,研究提出实务建议,为中国信用卡业务的完善和发展提供决策依据。     

公众预期与货币政策效应

预期是影响货币政策效应的一个重要的微观因素，公众理性预期行为必然影响中央银行的货币政策传导，从而影响货币政策成效。基于各自的预期假设，西方不同的经济模型里货币政策效应不同。在理性预期条件下，构造简单的货币政策博弈模型，均衡结果显示货币政策只会影响通货膨胀率而真实产出不变。     

基于品牌信任的消费者农产品区域品牌购买意向研究

本文以区域茶叶品牌为调查对象,在华中农业大学进行问卷的收集,通过建立二元logstic回归模型,定量分析消费者品牌信任、个人特征以及推销等因素对农产品区域品牌购买意向影响的程度及方向。研究结果表明:随着消费者品牌信任的提高,消费者购买品牌茶叶产品的意向会显著提高。此外,消费者购买茶叶的主要场所、对茶叶的关注程度以及受推销人员的影响程度,均对区域茶叶品牌的购买意向有正向的影响。     

基于品牌信任的消费者农产品区域品牌购买意向研究

本文以区域茶叶品牌为调查对象,在华中农业大学进行问卷的收集,通过建立二元logstic回归模型,定量分析消费者品牌信任、个人特征以及推销等因素对农产品区域品牌购买意向影响的程度及方向。研究结果表明:随着消费者品牌信任的提高,消费者购买品牌茶叶产品的意向会显著提高。此外,消费者购买茶叶的主要场所、对茶叶的关注程度以及受推销人员的影响程度,均对区域茶叶品牌的购买意向有正向的影响。     

公共自行车选择行为的影响因素分析——基于关联规则和逻辑回归模型

本研究采用问卷调查的形式收集数据,研究居民对公共自行车的选择行为的影响因素,首先采用关联规则分析研究影响居民近期使用意向的影响因素,在此基础上进一步建议二元逻辑回归模型,分析影响居民是否选择使用公共自行车的影响因素,结合实证分析的结果提出提高居民对公共自行车使用率的对策建议。     

冲突情境中的行为意向影响虚拟团队有效性的研究模型

虚拟团队在信息技术快速发展的今天正在被广泛应用。由于虚拟团队对信息技术的高度依赖,使得其在团队有效性方面存在诸多不稳定的影响因素。本研究指出了当虚拟团队成员面对各种冲突时,各成员采用不同的行为意向可能将对虚拟团队的有效性产生影响。将成员在冲突中的五种行为意向作为自变量,团队的有效性作为因变量,建立了研究模型来验证两者之间的影响关系,从而寻找提高虚拟团队有效性的可行方法。     

信任、TAM与网络购买行为关系研究

信任缺失已经成为阻碍发展BtoC网络购物的重要原因.结合信任变量和技术接受模型,建立研究假设模型,通过网上问卷调查,运用结构方程模型对此进行实证验证.研究发现:信任、网络购物感知使用方便及感知有用是影响购买态度的主要因素,而购买态度唯一决定了购买意向.     

顾客重复购买意向影响因素研究综述

顾客重复购买意向影响因素的研究正在成为当前研究的热点。本文从顾客重复购买意向研究的理论基础、国外学者和国内学者的研究等几个方面进行梳理影响顾客重复购买意向的因素，最后对该领域的研究现状和发展趋势进行了总结与展望，以期为后续研究奠定基础。     

The power of collaborative deliberation in stakeholder dialogue seminars

This paper quantifies the added value of using collaborative deliberation as an engagement element in a stakeholder dialogue seminar arranged over 3 days in Norway in 2015 with a wide range of national, regional and local stakeholders. The topic addressed was the possible impacts in western Norway from a hypothetical nuclear accident in the UK. The first day included information provision while the following 2 days were devoted to collaborative deliberation on the issue. Two questionnaire surveys were used to measure the degree of learning, networking, involvement and problem solving reported by the participants after the first day and the third day. The results from the surveys clearly suggest that collaborative deliberation gave an added value compared to information provision alone in our stakeholder dialogue seminar.     

REMEMBERING THE PAST: ETHICS AND THE CANADIAN CHARTERED ACCOUNTING PROFESSION, 1911–1925

The current study is an act of remembering the ethical past of the Canadian CA profession during the formative period of 1911@8a1925. Current-day, ethical discourses are positioned vis-a-vis this ethical past, usually presuming an “honourable” or even “heroic” ethical past as a method of both grounding and rationalizing current-day accounting practices. By examining this earlier period, we hope to provide a curative to the nostalgia about the CA's mythic ethical past. More specifically we argue that, during this formative period, ethics was narrowly defined with minimal ethical deliberation about the role of accountants in relation to important societal issues of the day such as World War I and bank failures. Furthermore, like current-day ethical discourses, ethical deliberation tended to be circular and self-justificatory. Terms such as honour, rectitude and objectivity had the ideological effect of obscuring the alignment of the CA profession with manufacturing capital during this period.     

Risk propensity within the military: a study of Swedish officers and soldiers

Issues concerning risks in the military have gained increased attention within the Swedish Armed Forces, particularly relating to the new focus on an all voluntary force participating in international missions. Military activities inevitably include an element of calculated risk-taking, while at the same time the unnecessary taking of risks must be minimized. Within the context of the specific mission and situation, a number of factors relating to demographic variables, traits and beliefs may influence individual inclinations towards risk behaviour. The purpose of this study was to examine the relationship between such factors and individual risk propensity. Data were collected from two samples of Swedish soldiers and officers. Examining demographic variables, negative safety values and risk propensity were found to decrease with age, while men demonstrated a more sceptical view of safety measures and a higher risk propensity than women. The trait known as lack of deliberation, reflecting an inability to think ahead and foresee consequences, was positively related to risk propensity. A more sceptical view of safety was shown to be associated with a higher sense of personal invincibility and together with lack of deliberation predicted variations in danger-seeking scores. The distinction between functional and non-functional risk-taking is discussed on the basis of the relationships found in the study. Implications for recruitment to the military as well as for training and leadership are suggested, emphasizing the need for military leaders to balance their leadership in terms of safety-oriented and risk-promoting behaviours.     

Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586-1633

This paper aims to aid our understanding of the emergence of accounting as a control instrument in complex proto-industrial settings, through its perceived capacity of mirroring the production process. The paper starts off from an archival document, the 1586 deliberation by the Venetian Senate, which imposed on the Arsenal a stocktaking to be conducted every three years, and ad hoc galley production accounts to be kept in double entry format, where the passage of materials and work-in-process between units were recorded both in physical quantity and value. In this deliberation the Venetian Senate was clearly posing explicitly the problem of costing and the efficient use of resources within the Arsenal. Until then, the Senate controlled this organisation only by limiting the funds allocated to activities (wages, oars, 'stuffs') without entering into the substance of the operations. Two interrelated investigations are carried out. First, a content analysis of the 1586 document is made. Second, the question of its 'impact' on the Arsenal's actual accounting practices is addressed. In a 1633 Report by Alvise Molin, a magistrate of the Republic, some elements of the 1586 deliberation seem to surface, insofar as a quite sophisticated calculation of the production costs of galleys is provided. In this sense it might well be that the notion of cost emerged as a sort of 'accidental by-product' of the Senate's efforts aimed at introducing tighter forms of control on the Arsenal.     

Strategy Selection,Surrogation, and Strategic Performance Measurement Systems

Strategic performance measurement systems operationalize firm strategy with a set of performance measures. A consequence of such alignment is the tendency for managers to lose sight of the strategic construct(s) the measures are intended to represent, and subsequently act as though the measures are the constructs of interest, a phenomenon referred to as surrogation. We investigate how involvement in strategy selection affects managers’ propensity to exhibit surrogation. We predict and find that strategy selection reduces surrogation. Surprisingly, we do not find that engaging in strategy deliberation, a key process underlying strategy selection, reduces surrogation. Thus, managers’ involvement in the actual choice of strategy appears to be both a necessary and sufficient condition to mitigate surrogation. Our paper broadens understanding of factors that influence surrogation, such as the effects of different aspects of managers’ strategic involvement and buy‐in. Further, by documenting how managers behave within (as opposed to simply with) strategic performance measurement systems, we highlight the potential for managers to endogenously influence the effectiveness of such systems.     

Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making

We review ways in which corporate reporting might be useful for the government's management of the macro economy and for society's needs for more comprehensive reporting of corporate social and environmental performance. We highlight the constitutive as well as the representational nature of corporate reporting and how accounting subtlety impacts the culture and focus of governments, societies and corporations. Prominent examples are the ways accounting encourages financialisation and fails to account for externalities and the environment. While many proposals for the reform of corporate reporting emphasise more standards and rules, we suggest that what is needed instead are different rules, brought about by a more deliberative approach. A move to deliberation, however, requires that accountants highlight the pervasive but often subtle impacts of accounting.     

Organising the human world: An evolutionary outlook

Based on a concept that the evolution of man and mankind moves in successive phases, each characterised by a certain organisation determined by its scope, this study examines the relationship between external and internal evolutionary factors. It describes the basic evolutionary mechanism of human systems which alternates between stability and mutation, and is similar to that of non-equilibrium physical systems. In the human system this mutation means fluctuations towards a higher, more complex level, and—because of the designing capacity of man—increasingly conscious management of dynamic regimes. This has so far happened at the levels of ecological and social organisation. Now, with fluctuations passing to the level of cultural organisation, we can attempt to design new codes of social ethics, new social institutions, or new social systems.     

反避税政策的溢出效应及效能系数分析

反避税政策的制定和调整不仅会对税务稽查、税收征管工作带来冲击和变化,也会对整个国家的经济带来深远的影响。因此,反避税政策的评价值得认真研究和思考。本文对反避税政策的溢出效应进行分析,同时运用反避税政策效能系数对遏制过度避税的三种政策进行评价     

Pricing Term Insurance in the Presence of a Family History of Breast or Ovarian Cancer

Abstract

We estimate the increased mortality and term life insurance costs for women who have a family history of breast or ovarian cancer. Using data from the medical literature on age-specific and family history-specific incidence rates, we develop double-decrement models to evaluate the actuarial impact of breast cancer and ovarian cancer in the family. We also calculate the increased mortality and term insurance costs for women who test positive for the BRCA1 or BRCA2 gene mutation. We find that the type of affected relative and her age at onset of the disease are key underwriting factors. We find substantial mortality increases (up to 100%) for women with two relatives with cancer and women with a first-degree relative who developed cancer at an early age. Mortality increases for women with the BRCA gene mutation reach 150%. While some females with a family history of cancer can be accepted at standard rates, others may need to be quoted substandard rates, depending on the underwriting policy of the company. Females with the gene mutation can possibly be accepted at a rate that incorporates a severe mortality surcharge.     

Global environmental risks: between political hazards and policy decisions

Environmental risks are both decision forcing situations and action forcing events. Rethinking the nature, scientific soundness and democratic character of environmental policy decisions have become critical political issues. And, although the environmental policy approach to address environmental risks enjoys ample support, the newly acquired custody has not been assumed without a degree of political hazard. It is this subject matter which circumvents the analysis of the risk political model, which Munch characterizes as a contingency of double political risks. Since environmental policy inaction is not an option, my interest here is simultaneously with a workable and legitimate model of reaching decisions driven by demands that set explicit goals, acceptable to concerned parties, implementable by policies, with positive impact on the protection against environmental risks. Filtered through the medium of deliberation, environmental risk protection is likely to gain public support and grow into a collective project, thus possibly offsetting the contingency of political hazards. A democratic model of deliberation, however, must be tested not simply by its formal procedural attributes, but also by its ability to deliver. Hence a deliberate model without explicit time frameworks will not do. Any deliberative process preoccupied with environmental risks must seriously consider the pragmatics of time . This implies stipulations of time limits per decision units. After all, time frameworks are embedded within the structuring of rules and decision-making processes, and as such, time has been transformed into both a scarce and a non-renewable resource. This is the more relevant in the context of environmental policy as the intensification of decision-making has been exacerbated in the process of globalization where scientific, technological and economic developments have generated a host of global environmental problems increasingly difficult to address in any decisive form.