境外直接投资风险的灰关联评价及案例研究

文章将灰色系统理论中的灰关联分析方法引入到企业境外直接投资方案风险识别中,依据专家评判法得出的各种境外直接投资风险因素的重要度,建立境外直接投资风险的灰关联评价模型。并进行了案例分析,对企业境外直接投资各种投资方案的风险性作出了准确的判断。通过与模糊综合评价进行对比,结果表明灰关联评价模型在境外直接投资项目的风险评价中是有效可行的。     

会计信息质量对企业并购估值的影响研究

本文利用1995年到2015年的公共企业收购公告的数据样本研究会计信息质量对企业并购估值的影响,提出在企业并购中高的会计信息质量更有利于企业收购方这一假设.通过数据分析验证假设的正确性.具体来说,当目标企业的会计信息质量较高时,收购方的回报会更高,目标公司的回报则表现稍低.这与收购人通过更少的收购付出而获得更大收益是相一致的.研究结果表明,高质量的会计信息促进更好的收购投标决策,并对于会计信息质量的不确定性和控制替代措施有很强的鲁棒性.     

Market opportunity analysis and evaluation of the expansion of air transport services across the Taiwan Strait

Air transport services across the Taiwan Strait are rapidly developing. Taiwanese airlines are therefore facing a critical decision as to whether to expand their scheduled services beyond saturated markets. The Taiwanese government is also concerned regarding airline operators' willingness to enter new markets for next-round negotiations concerning traffic rights. This study proposes an Analytic Hierarchy Process (AHP) framework for Taiwanese airlines based on a market opportunity analysis (MOA) to evaluate the determinants of potential service expansion. A novel rank pair-wise comparison (RPC) is used to measure the relative weights among determinants. It is found that service provision for Taiwanese merchants is the most vital factor. Flight quotas and allowed time slots also affect airlines' willingness to expand operations. Other determinants depend on the individual airlines' development background and operating size. This study also evaluates twelve airports in mainland China using grey relational analysis (GRA) to rank the entrant priorities for additional scheduled services.     

Evaluating corporate social responsibility of airlines using entropy weight and grey relation analysis

This paper applies entropy weight and grey relation analysis to evaluate corporate social responsibility (CSR) performance of eight Chinese major airlines. This paper intends to achieve two main aims. First, this study uses entropy to find the relative weights of performance measures of CSR. In so doing, we find that on-time performance, accident rate, flight frequency, growth of employees revenue, and employees revenue are relatively most important measures. Second, based on the results of entropy analysis, this study ranks the airlines in terms of CSR performance by grey relation analysis. This result shows that most of the larger state-controlled airlines perform better in performance of CSR. Furthermore, the private airline has made relatively large improvement in its CSR performance. In addition, the listed airlines are better than non-listed airlines in CSR performance.     

基于旅客需求的高速铁路客运服务质量评价

高速铁路客运服务应以旅客需求为导向,借助客运服务质量评价体系,完善高速铁路客运服务,满足旅客多样化出行需求。以马斯洛需求理论为基础,针对高速铁路旅客需求和感知建立三级评价指标体系,并提出运用灰色关联度-模糊综合评价法对高速铁路客运服务质量进行评价。对成都东站、重庆西站,以及G2885和G2890次列车高速铁路旅客进行现场调研,基于调研数据,运用灰色关联度-模糊综合评价法评价高速铁路客运服务质量。结果表明,高速铁路列车服务质量总体高于车站服务质量;相比于高速铁路客运服务的基本需求和物质需求,提升服务等级和注重精神尊重是提升高速铁路客运服务质量的努力方向之一。     

全域旅游视角下县域旅游产业发展思路探讨——以博兴县为例

在全域旅游发展大背景下,通过分析博兴县三次产业+旅游资源的现状,运用灰色关联度方法分析博兴县旅游产业与三次产业之间的关联性,提出博兴县全域旅游发展的路径模式,为探索县域全域旅游发展提供一定的参考依据。     

Harnessing the wisdom of crowds: Decision spaces for prediction markets

The increased metabolism of business in the modern world has served to heighten both the frequency and the difficulty of organizational decision making. Practitioners and academics are constantly looking for decision-making mechanisms that can be used to address these challenges. One recently emerged mechanism is prediction markets: a group decision-making tool that uses a market mechanism to rapidly aggregate information held by large, diverse groups of participants. Prediction markets have a number of benefits and have been demonstrably successful in a number of contexts; however, it is important to recognize that they are suited to some types of decisions and contexts but not to others. This article examines the benefits of prediction markets and develops a framework that can be used to identify in which situations prediction markets can be profitably deployed within organizations. It also provides a roadmap for practitioners to use to guide their own organizational deployment of prediction markets.     

城乡一体化研究现状与展望

工业化和城市化发展到今天，有一个问题已日益显现，这就是城乡协调发展，城乡一体化的问题。实现城乡一体化．是消除城乡二元结构，消除城乡差别，促进城乡共同发展的必经之路，也是缩小贫富差距，实现社会稳定的政治举措；对城乡一体化问题进行了归纳和梳理。     

期货市场量价分析法的短期预测力检验——基于久期理论的分析

久期作为重要的市场微观结构信号,对于改善资产价格波动预测准确性和流动性风险评价具有重要的作用。本文首先提出了反映价格、成交量和持仓量共同变化的共同久期概念,并分析了不同变量高频数据所具有的日内效应特征。然后,在久期理论框架下构建了扩展的二元选择模型,对上海燃料油期货市场量价分析法的短期预测力进行了实证检验。结果表明,期货市场量价分析法中一半以上的经验法则证明是有效的,说明量价分析法在短期价格预测中具有较高的预测力,是值得信赖的重要技术分析方法之一。