基于改进技术接受模型的ERP系统实施方案研究

为了解决ERP系统实施过程中的诸多管理问题,引入了技术接受模型,分析了其心理学基础并做了改进。在此基础上提出了系统实施的原型方案,为企业顺利实施ERP系统提供新的思路和方法。     

R&D项目投资评估的实物期权方法初探

本文分析了传统的NPV法在R&D项目投资评估中的缺陷,指出R&D项目投资本质上所具有的期权特性。在此基础上引入了实物期权方法,包括Black-Scholes期权定价方法和Geske期权定价模型。     

工程建设PM、CM和PMC三种模式的比较

PM、CM和PMC是三种不同的工程建设模式,产生于不同的历史阶段和市场条件,有着各自的特点和适用范围。文章介绍了三种模式的基本含义及特征,在组织、合同、工作范围以及风险和责任等方面进行了比较研究,并对三种模式的优势和适用条件进行了分析,最后强调在应用时,应根据项目的不同情况和条件来加以选择。     

Progressive stress accelerated life tests under finite mixture models

In this paper, progressive stress accelerated life tests are considered when the lifetime of a product under use condition follows a finite mixture of distributions. The experiment is performed when each of the components in the mixture follows a general class of distributions which includes, among others, the Weibull, compound Weibull, power function, Gompertz and compound Gompertz distributions. It is assumed that the scale parameter of each component satisfies the inverse power low, the progressive stress is directly proportional to time and the cumulative exposure model for the effect of changing stress holds. Based on type-I censoring, the maximum likelihood estimates (MLEs) of the parameters under consideration are obtained. A special attention is paid to a mixture of two Rayleigh components. Simulation results are carried out to study the precision of the MLEs and to obtain confidence intervals for the parameters involved.     

The Theory of Socially Embedded Games: Applications and Extensions to Open and Closed Games

An earlier article, drawing on the mathematical theory of rules and rule complexes, extends and generalizes game theory (GGT). The theory has been used to conceptualize and analyze diverse social relationships, roles, and games as particular types of rule complexes.For instance, a social role, as a major basis of a parent's action in a game, consists of at least four key components – which are mathematical objects – in the determination of action: value complex, model of reality (including beliefs and knowledge bases), a repertoire of acts, routines, programs, and strategies, and modality, a role-specific algorithm for determining or generating action in game settings. This article applies and extends GGT in analyses of a market bargaining game (a type of open game) and of the classical game of prisoners' dilemma (a type of closed game). The applications show the concrete effects of social embeddedness on game structuring, game interaction patterns and outcomes, and social equilibria.     

高校多维会计诚信教育模式构建

本文分析了会计诚信在高校会计教育中的现状,阐述了高校开展多维会计诚信教育的必要性,并从课堂教学会计诚信理念的灌输、实践环节诚信行为的培育、会计工作过程中诚信的反馈、校园环境中诚信习惯的养成、建立“大学生诚信档案”实行全程信用记录等方面,全方位、多角度地构建高校多维会计诚信教育模式。     

用违约距离判别信用风险:一个实证研究

本文选取了在中国A股市场上市的4家具有一定代表性的ST公司和4家对照公司，并通过计算从2003年到2005年的静态违约距离和不变增长率假设下的违约距离，发现后者比前者具有更好的判别能力；同时对影响违约距离大小的输入变量进行了敏感性分析，发现违约距离对股票收益波动率的变化最为敏感，因而精确计算波动率是关键。     

Analysis of cointegrated VARMA processes

VARMA (vector autoregressive moving average) processes are proposed for modelling cointegrated variables. For this purpose the echelon form is combined with the error correction form. Procedures for estimating the Kronecker indices which characterize the echelon form and for specifying the cointegration rank are discussed. The asymptotic distribution of the coefficient estimators is given. An example based o n US macroeconomic data illustrates the procedure and demonstrates its feasibility in practice.     

供应链集成下的企业采购管理

供应链集成下的采购管理是供应链管理的重要内容之一，基于供应链的采购管理模型利用现代信息技术的成果解决了供应链中核心企业与供应商之间的联系问题。供应链集成下的企业采购管理策略从本质上讲是一种理念，旨在提高采购管理的效率，降低企业采购的成本，建立新的供需合作模式。     

从供需层面看中国第三方物流问题

随着中国经济的发展，提供第三方物流服务的物流公司纷纷涌现出来。同时，与第三方物流相关的一些问题也随之出现．针对这种情况．我们建立了第三方物流经济模型，从供需层面来分析中国第三方物流中存在的问题．找出问题存在的根本原因，并且对物流企业的建设提出一些建议和解决方案。