Distance and government resource allocation: from the perspective of environmental information disclosure policy change

This article investigates the relationship between environmental information and government resources and focuses on the moderate effect of distance. The results show that (1) the promulgation and implementation of the Measures for the Disclosure of Environmental Information (MDEI) can improve the level and quality of environmental information and then increase resource allocation and (2), after the MDEI are issued, distance has a significant negative moderate effect on the positive impact of MDEI, and the negative moderate effect of distance is more significant in low GDP and marketization regions, high-polluting industries and firms audited by the non-Big 4 accounting firms.     

基于格理论的装备保障信息网络快速身份认证方案

量子算法和量子计算机对装备保障信息网络的认证方案已构成严重的潜在威胁。针对当前装备保障信息网络身份认证方案无法抵抗量子计算机攻击、认证效率相对较低的问题,引入格理论的本原格抽样算法和双峰高斯抽样技术,提出了装备保障信息网络在量子环境下安全且快速的身份认证方案,给出了方案的正确性、安全性的理论证明以及方案运行效率的比较分析。结果表明,基于随机预言机证明模型,该方案在小整数解问题困难性假设下达到了适应性选择身份和选择消息攻击的存在性不可伪造性;在保证安全的前提下,新方案在私钥提取阶段和身份认证阶段的运行效率均高于已有的几个同类格基身份认证方案。这为提高我国装备保障信息网络安全认证能力提供了新的思路和方法。     

非局部群稀疏表示的图像去噪模型

针对图像的非局部稀疏表示忽略图像中结构相似信息的缺点,将群稀疏表示引入到图像的最优滤波中,提出了一种有效去除图像高斯噪声的非局部群稀疏表示模型。该模型首先选择图像非局部相似块构建相似矩阵,在群稀疏限制下对相似矩阵进行正交分解得到正交矩阵;在已知噪声服从高斯分布的情况下,再通过求得的正交矩阵结合贝叶斯最小均方误差准则实现对特征矩阵的最优估计;最后通过正交矩阵与特征矩阵重构去噪后的图像。实验对比证明,所提的非局部群稀疏表示的图像去噪模型在去除噪声的同时更好地保留了图像的结构信息,获得了更好的主客观评价指标,去噪的峰值信噪比提高1 dB以上。     

Predictable irrationality in managerial accounting: Does knowledge overcome cognitive biases of undergraduate students?

Managerial accounting teaches students to make rational decisions by evaluating sunk costs, incremental costs, and opportunity costs. The behavioral literature suggests that biases and heuristics overcome rational thinking. The authors explore whether learning cost concepts attenuates behavioral biases. They find a statistically significant proportion of students completing a managerial accounting course exhibit predictable irrationality in personal choices. By matching behavioral choices with final exam answers, the authors also find that learning rationality principles in accounting does not reduce predictably irrational choices in other settings. The study findings are robust across three key rational concepts. Overall, the authors cannot reject the hypothesis that behavioral choices are independent of knowledge of the underlying principle of rationality.     

Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness

Being able to separate temporary global macroeconomic influences – caused by fluctuations in exchange rates, interest rates and inflation – from intrinsic performance – related to a superior product, production process or management – is crucial to assessing the development of a firm’s competiveness. Against that background, this paper analyzes institutions’ role in making firms supply outside shareholders with relevant information corresponding to satisfactory transparency from the shareholder perspective. Based on a sample of the 100 largest public European firms, it is found that no firm provided information to a level deemed satisfactory by the outside shareholder. One explanation may be that optimal transparency for the firm does not equal satisfactory transparency for the outside shareholder. However, the implementation of IFRS/IAS 1 in the EU as of 2005 and a company’s international cross-listing activities exhibit associations with a better supply of information and a narrowing of the gap. Shareholders in the Anglo-Saxon corporate governance system are provided with more relevant information than those in other corporate governance systems. The paper adds to the literature on the role of institutions in international corporate governance, with a particular focus on information asymmetries in an international business context.     

How talent capability can shape service analytics capability in the big data environment?

We know very little about how big data-driven service analytics capabilities (SAC) are built in data-driven service organizations and the potential role of talent capability in facilitating overall SAC and the impact of both on firm performance (FPER). Drawing on the dynamic capabilities (DC) approach, this study investigates the link between SAC and FPER examining the mediating role of talent capability and the moderating influence of a firm’s strategic alignment. On the basis of two Delphi studies and survey data from 267 service analysts in the US and France, the findings show that even though SAC are built on technology, talent and information capabilities, their overall impact on firm performance is mediated by the level of talent capability of service analytics managers. The findings also confirm the critical moderating impact of strategic alignment between dynamic talent capability and firm performance in the big data environment.     

变革前消极非正式信息对员工的影响机制研究

组织变革前会有相关的非正式信息,这些信息影响员工对变革的认识。文章探索变革前消极非正式信息量对员工变革抵制意愿的影响,以及员工变革抵制意愿随时间推移的变化,信息频率与尽责性对员工变革抵制意愿变化的调节作用。基于159位员工调查数据的多层次线性增长模型分析表明：消极非正式信息量显著增加员工的变革抵制意愿,但这种抵制意愿随时间推移而显著衰减;消极非正式信息频率与尽责性对员工变革抵制意愿随时间衰减有三维调节作用：在低信息频率下,低尽责性员工的变革抵制意愿随时间衰减更快。研究结果对组织变革有一定理论和实践意义。     

一种基于地理信息系统的异构网络多目标算法

地理信息系统（Geographic Information System,GIS）和多目标算法为异构网络基站部署问题带来新的突破。ArcGIS系列是GIS专业化的管理软件,采用ArcGIS软件对包含学校、医院等场景的中国某市密集城区进行建模分析,并且提出基于目标权重因子的多目标离散粒子群算法（Multi-objective Discrete Particle Swarm Optimization algorithm based on Target Weight Factor,MDPSO/TWF）,基于多个目标函数整体最优研究异构网络基站部署问题。仿真结果表明,所提的MDPSO/TWF算法具有可行性和先进性,可以综合考虑网络负载和网络能效多个优化目标,将业务需求与实际基站选址相结合,在满足业务需求的基础上尽可能达到节能的目的。     

制造商IT资源、合同治理与分销商渠道投机

从交易成本视角入手并结合信息系统相关研究,文章分析了制造商IT资源对其合同治理手段的影响,以及对分销商渠道投机的抑制作用。经由实地收集的数据实证检验发现：第一,制造商的IT设备越先进,越有助于其与分销商制定更细致的一般合同条款与意外情况合同条款。第二,制造商IT人员提供的支持越多,则越有助于其与分销商制定更细致的一般合同条款与意外情况条款。第三,只有更细致的一般合同条款可以有效地抑制分销商投机,但更细致的意外情况条款则无助于降低分销商的投机。最后,根据上述研究结论,文章给出了企业怎样使用IT资源来提高渠道合同控制效率的相关建议。