The Relationship of Cognitive Effort,Information Acquisition Preferences and Risk to Simulated Auditor–Client Negotiation Outcomes

The auditor–client relationship is a legally-mandated relationship in which one party, the auditor, is hired and paid by the auditee (client) to inform third party stakeholders as to whether the client firm’s financial statements are presented in conformity with national financial accounting standards. When these statements do not meet the criteria for acceptable financial statements, a negotiation situation may arise in which the auditor is presumed to act in the best interests of shareholders and creditors who have no independent knowledge of the auditor’s findings. The client management may then feel forced to defend its numbers. The result is a negotiation between the auditor and client (e.g., Salterio in Account Financ 52:233–286, 2012; Brown and Wright in Account Horiz 22(1):91–109, 2008). This study examines cognitive factors and risk preference factors that may impact the negotiation both in the setting of each side’s negotiation position and on the outcomes of that negotiation using simulated auditor–client negotiations. Questionnaire and simulated auditor–client negotiations were used to generate the data, with MBA and MS in Accounting students playing the role of client CEOs and auditor partners. We further explore the use of a tool, Structural Equation Modeling, to test the data, in the process highlighting its usefulness in auditor–client negotiation research. We find that the cognitive characteristic of need for cognition is significantly and positively related to achievement of the negotiator’s desired income objectives and reported willingness to argue strongly for his/her position. Actively open-minded thinking, a second cognitive variable studied, was not significantly related to success in the negotiations, nor to a reported willingness to argue strongly for his/her position. Finally, we find that perceived aggressive tactics by the other party to the negotiation had a negative impact on the counterpart negotiator’s success in the negotiation, and satisfaction with it. As expected, risk assessment-related variables were not related to outcomes of interest.     

一种四进制连续相位调制新方法

为简化连续相位调制信号的相干解调,提出了一种四进制连续相位调制方法。在发送端,信号调制器根据发送的前后两组比特信息从一个预先设计的基带信号集合中选择对应的基带信号作为调制信号。该调制方法使信息码元由基带信号某一时刻的绝对相位值表示,当完成相位和载波同步后,在接收端其接收处理和传统QPSK信号一致,可以直接使用IQ路的采样值解调信息比特。仿真表明,调制信号的相干解调误比特性能与QPSK信号的相干解调相同。由于调制信号具有准恒包络和连续相位的特点,更适合应用于使用非线性功放的功率受限通信系统中。     

用于高动态目标探测雷达的相位编码脉冲压缩技术

为避免多普勒频移对相位编码信号脉冲压缩处理的影响,提出了利用已知脉冲编码序列对回波信号进行逐符号共轭点乘的脉冲压缩方法,将对齐的回波信号转换为单频信号,并利用傅里叶变换实现信号能量的积累。理论分析与计算机仿真表明,多普勒频移对脉冲压缩性能无影响。该方法适合于应用到对高动态目标进行探测的雷达系统中。     

一种新的警戒雷达抗同频干扰技术

研究了同型号警戒雷达间同频干扰抑制问题,利用机械扫描警戒雷达扫描周期固定不变的特点,提出了一种新的旋转周期动目标检测(MTI)对消的同频干扰抑制方法。建立了警戒雷达方位扫描周期内的同频干扰模型,分析了常规MTI技术无法消除同频干扰的原因。借鉴传统MTI原理,针对警戒雷达同频干扰在方位扫描周期内慢速且规律性时变的特点,将MTI对消周期扩展为天线旋转周期,从而达到了良好的同频干扰对消效果。理论分析和仿真结果验证了这种旋转周期MTI对消技术在抗同频干扰方面的有效性。     

TD-LTE-A上行信道估计中基于加权的插值算法

TD-LTE-A上行信道估计中的线性插值算法只利用数据两端的两个导频位置的信道响应进行插值,不能很好拟合信道响应。针对此问题,提出了基于加权平均的插值算法。该算法以线性插值算法为基础,首先利用连续3个导频位置的信道响应进行线性插值得到数据位置的两个初步插值结果,再在此基础上引入权值α,最后对初步插值结果进行加权得到数据位置的信道响应。在EPA环境下的MATLAB仿真结果表明,相对于线性插值算法,基于加权的插值算法在不过度增加计算复杂度的情况下能降低系统的误比特率。     

基于CenterNet的跑步姿态鉴别系统的设计

为了改善目前大众跑步姿势普遍不规范的现状,提出了一种基于CenterNet的跑步姿态鉴别系统。首先,通过截图、拍照的方式自制数据集,并对数据集进行清洗、标注和分析,消除数据无关信息与简化数据。其次,引入多尺度通道注意力机制与添加十字星变形卷积2种方式改进CenterNet算法模型,将动作图像转化为数字信息和特征向量,并以此为基础,利用KNN（K-nearest neighbors）算法对跑步姿态类型进行分类。最后,与经典模型方案进行对比,验证改进CenterNet算法鉴别系统的有效性。结果表明：改进的CenterNet模型的精确率与召回率都有所提升,其参数量与计算量降低。所提算法模型能够对大多数不良姿势作出及时、准确反馈,有效帮助跑步爱好者发现问题,从而改善跑步姿态、提高运动效率、预防伤病。     

低碳产业补贴政策对福利分配的影响

本文从低碳产业的外部性出发。探讨了补贴对低碳产业发展的影响。首先,通过假定补贴政策对低碳产品的需求弹性不同．分析了补贴增加的福利总额在生产者和消费者之间的分配。其次,假定对低碳产业生产者进行补贴,将会使整个低碳行业生产者收益增加,推动低碳产业的快速发展。最后,提出了构建低碳产业的补贴政策要根据低碳产业发展规划分步实施的政策思路。     

Product market competition and conditional conservatism

Based on pooled cross-sectional analysis, we find a robust positive relation between product market competition and conditional accounting conservatism. We also find evidence of an inter-temporal increase in conditional conservatism following industry deregulation and increased antitrust case filings. Distinguishing further between two dimensions of competition, we find conditional conservatism is greater when there is a higher threat of new entrants as well as stiff existing competition. Moreover, we find these results largely hold for industry followers as opposed to industry leaders, suggesting that strategic considerations shape the extent to which product market competition affects conditional conservatism.     

Research on the Credit Cycle and Business Cycle with a Focus on Ten States from Central,Eastern, and Southeastern Europe

By performing an econometric analysis of the credit cycle and business cycle from an individual as well as a comparative perspective, with a focus on ten relevant economies from the areas of Central, Eastern, and Southeastern Europe, this research offers a fresh view regarding the importance of banks in promoting long-term economic growth through their lending capacity. The purpose is to better understand the behavior (the short- and medium-term dynamics) of the credit cycle and business cycle and the effects of the interactions between them. The results of this study offer valuable insights for both academics and policymakers and provide a warning to regulators not to overregulate or put too much pressure on banking activity.     

互联网金融中的信息风险分析

如何有效认知互联网金融信息在储存、交易、传播等过程中的窃取、盗用等各种风险;如何防止恶意垃圾金融信息对百姓生活的干扰,为当代金融市场提供一个高效、便捷、低成本的开放交互式平台,是互联网界、学术界和政府长时间完善互联网金融信息安全问题的重要课题。文章从互联网金融服务对传统金融行业的拓展出发,通过分析互联网金融信息存在风险的现状、主要体现形式、危害及事件,说明互联网金融信息风险的损害性和解决的必要性,并针对我国新近立法对风险预防方面存在的问题予以分析,故而提出应对互联网金融信息风险的建议,以期有助于互联网金融快速发展,提高大众风险防范意识。