社会互动、相对财富关注及股市参与

已有的研究表明,社会互动推动了家庭的股市参与。依据社会互动推动家庭股市参与不同机制的理论基础和预测,本文对不同的具体机制进行了研究,我们发现在局部品支出比例高、收入分布集中度高的区(村),社会互动推动股市参与的作用更显著,这与外部习惯模型及相对财富关注模型的理论预测一致,事前对局部稀缺品的关注使得家庭的股市参与存在外部性。社会互动推动股市参与其他机制的理论预测则未得到数据的支持。     

情感化设计在服装中的体现

随着时代的进步,人们的生活也变得更加现代化和科技化,同时人们对精神范畴的追求就更加强烈。本文从情感化设计的角度,对中西方传统服饰中的情感因素进行分析,并阐述了现代新型服装中所渗透的情感概念,为情感化的设计发展提供理论支撑,以提升现代服装设计的情感内涵和人文关怀。     

Independence Threats,Litigation Risk,and the Auditor's Decision Process*

This study examines the effect of independence threats and litigation risk on auditors' evaluation of information and subsequent reporting choices. Using a Web‐based experiment, I tracked auditors' information gathering and evaluation leading to a going‐concern reporting decision. Specifically, 48 audit managers assessed client survival likelihood, gathered additional information, and suggested audit report choices. I found that auditors facing high independence threats (fear of losing the client) evaluated information as more indicative of a surviving client and were more likely to suggest an unmodified audit report, consistent with client preferences. In contrast, auditors facing high litigation risk evaluated information as more indicative of a failing client and were more likely to suggest a modified audit report. In addition, the association between risk and report choice was fully mediated by final information evaluation. This suggests that it is unlikely that different reporting choices resulted from a conscious choice bias, but rather that motivated reasoning during evidence evaluation plays a key role in the effect of risk in auditor decision making.     

Improvements onthe Earnings Forecast Model——Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings

This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their future earnings. This paper uses two statistical regression methods including Logistic model and Linear model to examine the inner interaction between financial ratios and future earnings from qualitative and quantitative perspectives respectively. Empirical tests find that financial ratios, especially ROE, can help to predict future earnings. Then we add auditor opinion variable into Logistic model to test whether going concern opinion in the auditor reports can be helpful for earnings forecast. Result shows the degree of optimistic statement of going concern opinion is significantly correlated with future earnings but with the disturbance of earnings management.     

关于手机商业短信息广告发展的法律思考

手机短信息作为一项新兴的电信业务,不仅为人们的日常交流、联系带来了极大的方便,而且众多商家已经开始挖掘手机短信作为一个广告平台的巨大潜力,与此同时,如何将短信广告与那些违法的垃圾信息相区别,使其既能达到经济的广告效益又能确保手机用户权利不受侵害也成为了一项亟需解决的难题。如何有效管理短信息广告,使这种新兴的广告形式得以合法地发展下去需要进一步的探讨。     

图书馆建设与人性化服务

人性化服务是当今图书馆工作所关注的热点,本文就江浙一带部分图书馆的见闻,从图书馆服务理念、建筑设计、环境设计、人性化服务的方式与原则等方面记述了个人的一些浅见和感想.     

随机正交变换法在隐私保持关联规则挖掘中的应用

隐私保护是当前数据挖掘领域中一个十分重要的研究方向。本文针对关联规则挖掘中如何保持隐私的问题,采用一种不依赖具体数据的随机正交变换方法,从而解决了在数据集容量很大的情况下,运算量大的问题,并使用传统隐私保护度评价方法与正交变换的方向隐私保护度相结合的方法评价变换的隐私保护度,进而使得结果更符合实际情况。理论分析和论证表明本文中的方法具有很好的隐私性、高效性和适用性。     

Assessing customer passion,commitment, and word-of-mouth intentions in digital assistant usage: The moderating role of technology anxiety

Consumers develop a passion for the use of innovations, which is a critical determinant of their success. Research has largely examined drivers of initial acceptance of digital assistants (DAs) and has yet to fully understand the factors driving or deterring consumers’ passion towards DAs and the behavioural outcomes. Drawing on the stimulus-organism-response framework, this study examines a unique set of factors (usefulness, ease of use, privacy concern, and localisation) that act as stimuli to drive an organismic state of passion for DAs, and how this produces behavioural responses of word-of-mouth (WOM) intention and commitment to DA use. The study also examines how technology anxiety moderates passion’s impact on WOM intentions and commitment. The findings show that usefulness, ease of use, privacy concern, and localisation are significant explanatory variables of consumers’ passion towards DAs. Furthermore, passion towards DAs results in WOM intentions and commitment to its use. The findings further show that passion’s effect on DAs in explaining WOM intentions and commitment is weakened by technology anxiety. Lastly, passion is the mediating mechanism through which usefulness, ease of use, privacy concern, and localisation impact WOM intentions and commitment. The implications of these findings for theory and practice are highlighted.