HFC-SCDMA抗汇聚噪声干扰能力的重点抽样仿真

基于MATLAB6．1平台，使用重点抽样（Importance Sampling)方法，对采用SCDMA体制的HFC上行信道抗汇聚噪声干扰的性能进行仿真，仿真中常用的Monte-Carlo方法由于受SCDMA系统巨大的计算量限制而不具有实用性，重点抽样技术是一种方差减少技术，它能显著地减少运算时间，SCDMA系统仿真同样的仿真精度条件下，重点抽样与Monte-Carlo仿真相比，重点抽样技术能显著地降低运算量。     

我国会计师事务所执业质量体系的构建及应用

新审计准则的核心理念是风险控制,核心程序是重大错报风险的识别、评估和应对,但其宗旨是审计质量的提升.IS09000族2000版适宜于服务业产品质量的提升.本文基于ISO9000:2000产品质量控制原则,探计了我国会计师事务所执业质量体系的构建模式.     

如何按照2008版IS09001标准对QMS进行换版

IS09001：2008标准已于2008年11月15日正式发布,各认证企业均面临将原来符合IS09001：2000标准的质量管理体系,通过修订升级为符合IS09001：2008标准的质量管理体系,在这个过程中到底应该如何应对,是企业面临的紧迫而又无法回避的问题。     

Determinants of information systems outsourcing in hotels from the resource‐based view: an empirical study

The objective of this study is to determine the factors affecting outsourcing of information system/information technology (IS/IT) activities in hotels from the resource‐based view of the firm. The factors considered are the conditions that the systems area resources must meet for that area to have a competitive value. The reasons, which are both strategic and tactical, are discussed. The former are mainly related to quality, improvement of service and concentration on core activities, whereas the latter are tactical or cost‐related reasons justifying the selection of the outsourcing strategy for this activity. The results indicate the factors determining IS/IT activity outsourcing are related to the creation of valuable resources and to market transaction costs, and the IS/IT area performance does not influence the decision to outsource. It is also shown that the reasons justifying outsourcing are strategic; related to the core competencies and quality of service and not to cost reduction. Copyright © 2005 John Wiley & Sons, Ltd.     

The impact of the input level of information system audit on the audit quality: Korean evidence

In response to the increasingly sophisticated corporate information system environment in producing accounting data, audit firms are undertaking information system (IS) audit in addition to conventional auditing. This study focuses on examining the impact of input level of IS audit on audit quality. We collected data on IS audit hours, a unique reporting requirement for Korean listed-firms as disclosed in the External Audit Implementation Details beginning in 2014. Simultaneously, we used the amount of discretionary accruals and measure of conservatism, C_Score as the proxies of the audit quality. By empirically examining a sample set that includes 2,370 corporate-year observations from the Korea Composite Stock Price Index (2014–2018), we found that IS audit hours and IS audit personnel had a statistically significant negative correlation when estimating with amount of discretionary accruals using the model of Kothari et al. (2005) and positive correlation with C_Score. Even when the group was divided into Big 4 and non-BIG 4, these results were apparent in firm samples that were audited by Big 4 audit firms, whereas those audited by non-Big 4 firms did not show these results. Taken together, the following conclusion can be derived. Audit quality has improved through conducting IS audit in response to new types of audit risks that have emerged because of the use of information technology in corporations. Significantly, this study analyzes empirically the effect that the effort of IS auditing has on improving audit quality by using a unique reporting requirement for Korean-listed firms. The study confirms that an appropriate level of IS audit input can improve audit quality. In addition, it is meaningful that IS audit practice is following the risk-based approach of the Clarified International Standards on Auditing (ISA).     

Habits in organizational contexts: Information systems routines,cues, and rewards

The objective of the present paper is to identify and develop a framework of IS habits that individuals tend to develop in organizational contexts. Based on Duhigg's (2012) framework of habit, the paper develops a new conceptualization of IS habit as a cue–routine–reward loop. The key difference between the proposed conceptualization and those that have been used in past research is its consideration of rewards as an essential element of habit. Based on the results of an exploratory study, the proposed framework of habits incorporates several categories of IS routines, cues, and rewards, as well as five propositions that explain how individual usage behaviours develop into IS habits. The paper's findings are also likely to help improve employee task performances.     

铁路标准国际化动态

随着WTO的发展和市场的国际化．以及欧盟标准的国际化进程．铁路标准的国际化显得越来越重要。描述了欧盟技术开发与标准化工作的概况,介绍了铁路标准在EN、IEC和ISO等标准化进程中的动向,分析了新设立ISO／TC269的重要意义,提出了我国铁路标准国际化的有关建议。     

信息系统创造持续竞争优势——IS能力和IS与业务匹配的动态演化

针对信息系统(IS)如何创造持续竞争优势问题,本文提出了IS能力和IS与业务匹配的动态演化框架。以Z公司近二十年IS的发展为纵向案例研究对象,系统地研究IS创造持续竞争优势的过程与特征,解释了IS创造持续竞争优势的关键因素在于能力与业务匹配的动态演化,并归纳了基于能力与业务匹配动态演化的IS创造持续竞争优势的理论模型,以及IS创造持续竞争优势的能力与业务匹配动态演化三层次过程模型。本文探讨的Z公司IS创造持续竞争优势的理论与过程模型对中国企业借助信息系统提升企业竞争力、构筑持续竞争优势提供了重要的参考价值和指导意义。     

中国“货币超发”： 判断标准、成因及其治理

2013年10月末,我国广义货币余额达到107万亿元,与GDP之比接近200%,M2/GDP也被广泛用来佐证我国货币已经超发的论点,但简单地将M2与GDP相对应,论证货币超发缺乏严谨的理论依据与逻辑结构,对经济变量的解释力也不足。从IS-LM模型分析发现我国高M2/GDP的症结不在货币量的多少,而是货币对经济产出的影响效率偏低,关注的重点需要从“货币超发”转向为货币政策创造制度环境,解决的途径也不在“堵”而在“疏”。     

高校体育教学质量管理引入IS09000标准的应用研究

建立完善的教学质量管理体系是高等教育改革和发展的必然要求。随着体育教学改革的进一步深入，在普通高校体育教学管理中融人IS09000标准评价体系具有较强的可行性和必要性。探讨和研究这一课题，具有十分重要的现实意义。