Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years

We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968].     

一种城市物流分区配送方法的研究

提出了基于区位理论的城市物流分区配送的数学模型和算法实现方法，实验证明。该方法具有计算效率高，求解精度适中的特点。     

地方文化景观意义探讨--对蛇山南楼文化的再认识

武昌蛇山南楼在其千年传承的历史中形成了深厚的人文底蕴，南楼文化是武汉地域文化的重要组成部分。但是目前南楼文化远远没有得到应有的开发，因此，有必要充分发掘其丰富的文化内涵，使其重展昔日风采，从而推动武汉地区旅游经济的发展。     

基于数据包络分析：决策树的企业财务评价与预警--以西部四省上市企业为例

目前,对于企业财务状况评价与预警的研究主要依据ST与非ST两类企业进行分组,类别过于笼统,从而评价结果较为单一,难以衡量企业财务状况的变化过程。本文首先依据数据包络分析理论对上市公司的财务状况进行评估,将其划分为五个层次,进而引用C5.0决策树算法学习企业财务状况等级的划分规则,从而得到更加连续的企业财务评估方法,也适用于财务决策的检验与修正,使得对企业财务状况的研究更加贴近实际,评价与预警效果更加准确、实用。     

不锈钢复合管缺陷概率的事故树分析

运用事故树分析研究不锈钢复合管的缺陷概率重要度和危险重要度。结果表明焊缝裂纹不但发生概率比较大,而且影响比较严重,因此降低复合管缺陷发生概率应优先考虑降低焊缝裂纹的产生。提出了影响质量的主要因素及改善质量的优先顺序,也为其他结构的机电产品提供了风险分析的途径。     

基于决策树技术的信息化项目文化冲突研究

企业在信息化项目实施的各个环节中普遍存在各种各样的冲突．对冲突进行有效识别，依据冲突类型选择合适的对策．是降低项目风险、实现项目效益的关键。信息化项目的高复杂性、高风险性对项目的冲突管理提出了较高的要求．目前对信息化项目中的冲突管理研究较多集中于管理理念和理论分析层面。结合文化冲突特点的实证研究较少。决策树方法是数据挖掘及数据分析中广泛应用的技术。具有清晰直观、易于解释的优点。本文通过决策树C5．0算法，尝试运用数据挖掘技术进行文化冲突研究。通过对项目中6种冲突管理决策类型的分析，提供了依据冲突情景选择应对策略的分类决策方法。实验证明，该方法可行。本研究为我国企业在信息化项目中遇到的冲突问题。提供了应对方法，同时也扩展了数据挖掘决策树技术的应用领域。     

Tree farms: Driving forces and regional patterns in the global expansion of forest plantations

People have planted trees in rural places with increasing frequency during the past two decades, but the circumstances in which they plant and the social forces inducing them to plant remain unclear. While forests that produce wood for industrial uses comprise an increasing number of the plantations, most of the growth has occurred in Asia where plantations that produce wood for local consumption remain important. Explanations for these trends take economic, political, and human ecological forms. Growth in urban and global markets for forest products, coupled with rural to urban migration, may spur the conversion of fields into tree farms. Government programs also stimulate tree planting. These programs occur frequently in nations with high population densities. Quantitative, cross-national analyses suggest that these forces combine in regionally distinctive ways to promote the expansion of forest plantations. In Africa and Asia plantations have expanded most rapidly in nations with densely populated rural districts, rural to urban migration, and government policies that promote tree planting. In the Americas and Oceania plantations have expanded rapidly in countries with relatively stable rural populations, low densities, and extensive tracts of land in pasture. If, as anticipated, the growing concern with global warming spurs further expansion in forest plantations in an effort to sequester carbon, questions about their social and ecological effects should become more pressing.     

Socio-environmental drivers of forest change in rural Uganda

Tropical deforestation and forest degradation are among the top global threats to biodiversity, carbon storage and rural livelihoods, but the social processes underlying these changes remain difficult to observe across large spatial scales and in data-poor contexts such as tropical Africa. We link longitudinal survey data from agricultural households in rural Uganda to high-resolution satellite data on forest cover change, and use this linked dataset to investigate processes at two scales: tree planting and harvesting at the parcel scale, and deforestation and reforestation at the community scale. This multi-scale analysis reveals that tree planting is more common on parcels with secure tenure, by educated heads and in isolated communities. Deforestation is highest in land-rich, agrarian communities with low population density and high baseline forest cover. These results provide explicit evidence that the social drivers of forest change in Uganda vary across scales, indicating a need for additional multi-scale studies.     

Understanding Japanese tourists’ shopping preferences using the Decision Tree Analysis method

This study was designed to assess the factors affecting Japanese tourists’ shopping preference and intention to revisit Korea. The analytical method applied in this study was Decision Tree Analysis, which is under-utilized in tourism studies. A total of 300 questionnaires were collected on the basis of on-site survey method and used for data analysis. Among interesting findings, three groups including ‘respondents who were satisfied, accompanied, and spent US$50–300 on shopping’, ‘respondents who were satisfied, accompanied, and had a shopping expenditure of US$300–1000’ and ‘respondents who were satisfied, accompanied, and had a shopping expenditure of US$1000–5000,’ showed a high level of intention to return to Korea for the purpose of shopping. In addition, two groups ‘those who were interested in shopping in Korea, preferred a shopping mall as a shopping destination, and had an educational level of below high school’ and ‘those who were interested in shopping in Korea, preferred a shopping mall as a shopping destination, and had an educational level of a college graduate or above’ showed a higher level interest in merchandise than in shopping venue attractiveness.     

我国可转换债券价值影响因素的敏感度分析

本文采用修正的二叉树模型,对影响可转换债券价值的影响因素进行敏感度分析。分析结果表明,基础股价、股价波动率和公司债券利率是可转债价值最重要的影响因素。本文的分析和结论对于将来构建可转债多因素定价模型和从事可转债的套利分析具有较高的参考价值。