Eye-tracking customers' visual attention in the wild: Dynamic gaze behavior moderates the effect of store familiarity on navigational fluency

A retail store is a multi-sensory environment filled with messages to tempt customers into making unplanned purchases. The purpose of this field study was to examine the interplay between three factors claimed to precede and influence unplanned purchases: store familiarity, visual attention, and navigational fluency (the subjective ease of navigating). Eye-tracking recordings and post-study questionnaires from 100 grocery store shoppers showed that store familiarity was positively associated with navigational fluency. However, customers' levels of dynamic gaze behavior (a frequent, widely distributed viewing pattern) moderated this effect. Dynamic gaze behavior significantly predicted navigational fluency among customers with low and moderate store familiarity, but not among customers familiar with the store. These findings challenge the formerly held assumption that store familiarity automatically implies navigational ease, and store unfamiliarity implies navigational difficulty. The results have implications for navigational aspects in stores.     

WHAT'S TO KNOW ABOUT LABORATORY EXPERIMENTATION IN ECONOMICS?

Abstract Experimental economics has grown as a discipline from near non‐existence 50 years ago to a full‐fledged field within economics in the present. Much of experimental economics research involves experimental methods as a tool, applied to problems in other fields of economics. However, some of this research is inward looking, focusing on questions of the methodology of experimental economics. In this note, I briefly discuss two methodological issues in experimental economics that might benefit from meta‐analysis: the pool from which experimental participants are drawn (university undergraduate students versus other populations) and the scale of monetary incentives faced by participants (large, small or hypothetical).     

中原油田与国内外石油公司油气开采的经济对比

通过中原油田对美国石油公司及国内三大油田的资源资产、成本效益的分析比较 ,揭示了中原油田将面临的是生存问题 ;要摆脱目前困境 ,需要国家的政策支持和企业转变观念。     

A framework for the analysis of interview data from multiple field research sites

In general, papers reporting the results of research studies disclose little detail regarding attributes of study design, analytical processes and methods actually used by researchers. This paper describes in some depth the method choices and analytical protocol used in a field study project. The paper describes initially the link between research question, research design and analytical protocol. The major focus of the paper is the application of a systematic analytical protocol designed to encourage completeness and impartiality in the collection and analysis of qualitative data. These method issues are examined in the context of the author's experiences in the field and through the process of data analysis. The methods used are also examined critically in retrospect.     

The World Has Changed—Have Analytical Procedure Practices?

Analytical Procedures (APs) provide a means for auditors to evaluate the “reasonableness” of financial disclosures by comparing a client’s reported performance to expectations gained through knowledge of the client based on past experience and developments within the company and its industry. Thus, APs are fundamentally different than other audit tests in taking a broader perspective of an entity’s performance vis‐à‐vis its environment. As such, APs have been found to be a cost‐effective means to detect misstatements, and many have argued that a number of prior financial frauds would have been detected had auditors employed effective APs. With several dramatic and far‐reaching developments over the past decade, the current study examines whether and how APs have changed during this period. In particular, we focus on the impact of significant “enablers” and “drivers” of change such as technological advancements and the enactment of the Sarbanes‐Oxley Act. We also compare our findings to an influential study of the practices of APs by Hirst and Koonce (1996) that was conducted over 10 years ago. We interview 36 auditors (11 seniors, 13 managers, and 12 partners) from all of the Big 4 firms using a structured questionnaire. The data reveal some similarities in findings when compared to prior research (e.g., auditors continue to use fairly simple analytical procedures). However, there are a number of significant differences reflecting changes in AP practices. For instance, as a result of technology auditors now rely more extensively on industry and analyst data than previously. Further, auditors report that they develop more precise quantitative expectations and use more non‐financial information. They also appear to rely more on lower level audit staff to perform APs, conduct greater inquiry of non‐accounting personnel, and are willing to reduce substantive testing to a greater extent as a result of APs conducted in the planning phase. Finally, the Sarbanes‐Oxley Act has had an impact in greater consideration and knowledge of internal controls, which is seen as the most important factor driving the use and reliance on APs.     

基于SOPC的DDS信号源的实现

本文介绍了直接数字频率合成(DDS)的工作原理以及基于可编程片上系统(SOPC)实现DDS信号源。设计的DDS信号源以Cyclone器件为核心,用嵌入在FPGA中的N ios软核CPU作为控制来实现频率、相位和幅度的数字预制和步进,利用FPGA的RAM位放置正弦查找表,同时利用FPGA的逻辑单元实现相位累加等其它数字逻辑功能。实现了两路相位完全正交的DDS信号源。     

基于知识属性与场论的空间知识辐射效应研究

知识在时间和空间上分布不均衡,具有场效应。借鉴物理学场论原理,基于知识属性,从知识存量、知识结构、知识水平、知识分布和知识流动5个方面,构建了知识场,运用矢量分析和场论等相关理论研究了知识场的测度,并从知识辐射的性质和影响因素出发,建立了场源知识辐射效果测度模型。然后,以上海为中心的长三角地区为例进行了实证分析，结果表明,场源城市对周边地区具有明显的知识辐射效应,而且存在较大的提升空间。最后,提出了增强知识辐射效应的对策。     

Research in managerial accounting: Learning from others' experiences

The purpose of this paper is to identify the strengths and weaknesses of three research methods employed in managerial accounting: experimental, survey and field research. We do this by drawing on the three papers published in this issue of the Journal. These three papers provide the reader with a 'behind the scenes' exposé on the problems, choices and decisions confronted by the researcher during the method phase of the empirical study. The complexities associated with method are rarely reported in published papers nor is there any explanation of why effort is devoted to particular methodological issues. It is, however, important for the novice researcher to recognise these choices and problems, both when selecting a particular method, and in designing a study. We attempt to critique these papers in terms of choice of method and also the extent to which each of the studies satisfies the three 'maxims' of scientific method, namely, construct validity, internal validity and external validity. Our review demonstrates the trade-offs that are necessarily made when designing a research study. There are, however, ways in which the effects of these trade-offs can be minimised and we provide guidance as to how the study design might be improved to achieve this.     

中国钢铁、汽车、房地产行业运行效率研究(2000～2004)——基于33家上市公司面板数据的DEA实证分析

本文运用33家上市公司面板数据和DEA方法的改进模型,从投入产出结合角度对我国2000~2004年间钢铁、汽车、房地产三大行业的运行效率进行实证研究,建立了运行效率评价模型(G0)及相应投影模型和评价指标体系;计算模型,求出各行业样本公司每年的运行效率指数、投影数据并推算出行业运行效率指数等其他相关数据,定量分析5年间三大行业运行效率的变化趋势,并进行比较研究,得出与事实相吻合的七个结论。