选择数量对满意度的影响——一个有调节的中介模型

增加选择数量是否会提高满意度是经济学、心理学和营销学的热点问题。当消费者对某一刺激目标同时存在积极和消极的评价时，即矛盾态度怎样影响选择数量和满意度的关系？2个实验结果表明，选择数量对满意度的影响是通过决策困难水平实现的，当选择数量影响决策困难水平时，会产生选择超载。矛盾态度对决策困难水平与满意度的关系有调节作用，对矛盾态度较高者，选择“多多益善”，选择数量增加使消费者满意度提高；相反，对矛盾态度较低者，选择“适可而止”，选择数量增加使消费者满意度降低。     

壳聚糖对紫花地丁复合饮料保质期的影响

本试验以感官评定、菌落总数、pH值和DPPH自由基清除能力为指标,探究不同浓度的壳聚糖溶液处理对以紫花地丁和大麦为主要原料的复合饮料的保质期影响。结果表明,壳聚糖添加量在1.5%时饮料的感官评分较高,菌落总数的增长受到有效抑制,pH值下降受到抑制,具有良好的抗氧化稳定性。研究结果可为紫花地丁复合饮料的研发试验提供理论基础。     

Blockchain for tracking serial numbers in money exchanges

Money exchange is one of the most common day‐to‐day activities performed by humans in the daily market. This paper presents an approach to money tracking through a blockchain. The proposed approach consists of three main components: serial number localization, serial number recognition, and a blockchain to store all transactions and ownership transfers. The approach was tested with a total of 110 banknotes of different currency types and achieved an average accuracy of 91.17%. We conducted a user study in real‐time with 21 users, and the mean accuracy across all users was 86.42%. Each user gave us feedback on the proposed approach, and most of them welcomed the idea.     

基于效应的随机灰规划模型和应用

为了解决同时含有随机因素和灰色因素的不确定规划问题,通过结合区间灰数所属区间两个端点的随机性,给出随机区间灰数和随机区间灰函数的定义,提出了随机灰规划模型。通过综合效应函数理论用随机变量期望值和方差综合量化表示灰数所属区间的两个端点值。应用该理论对综合量化后的两个端点值继续进行综合量化,从而将随机灰规划转化为确定型规划问题。应用遗传算法进行求解。通过综合效应函数的理念,综合随机变量的期望和方差,同时综合区间灰数的区间因素,将随机灰规划数学模型转化为确定型规划模型即基于效应的随机灰规划模型。通过选取不同的综合效应函数,得到了关于不同决策意识下的随机灰规划的最优解。这个方法可为决策者进行不确定决策提供参考。     

数字偏好、尾数定价与线上非对称价格黏性

文章基于京东、苏宁、国美、天猫四家电商经营的六大类家电的价格数据，分析了数字偏好、尾数定价对中国线上市场价格黏性的非对称性的影响效应。研究发现，中国线上市场确实存在明显的数字偏好现象，具体有数字“0”“8”“9”，其中数字“9”为最受欢迎的尾数。基于Logit模型进一步发现：数字“0”“8”“9”对于产品价格变化存在非对称的影响作用；随着数字“0”“8”“9”结尾的位数越多，其阻碍价格变化的能力越强，非对称的影响作用也越加明显；若产品价格提高，以偏好数字结尾会显著降低价格变化的可能性；节日效应会显著削弱由偏好尾数给价格变化带来的负向阻碍作用，甚至成为加快价格上涨的一个重要因素。     

催化柴油加氢精制催化剂的研究

研制出以物质A和氧化铝为复合载体,以钨-镍为活性组分的柴油加氢精制催化剂;以大庆重油催化轻柴油为原料,在反应压力7.0 MPa,氢油体积比500:1,体积空速0.8h-1,反应温度330℃的工艺条件下,生成油硫含量＜15μg/g,满足世界燃油规范Ⅲ类清洁柴油标准.     

我国两次会计制度改革国际化效果的评估

通过会计数字比较会计制度国际化的发展和效果。从净利润和净资产差异的年度变化来看,1998年会计制度改革在会计制度国际化发展方面取得了一定的效果,而2001年《企业会计制度》实现了与国际会计准则进一步协调。因此,两次会计制度国际化的改革在名义上和实质上都是有效果的。     

“新冠肺炎”疫情对我国外贸和就业的冲击及纾困举措

“新冠肺炎”疫情对我国外贸和就业产生何种冲击?本文认为,此次疫情已给我国外贸和就业以及全球产业链和供应链带来严重不利的冲击,需要保持中国出口增长,以支撑进口和就业增长,平稳产业链。此次疫情下我国的内外部经贸环境更加严峻,与2003年“非典”时有着很大的不同。稳就业是当务之急,而稳外贸、稳外资是稳就业的关键支撑力。此次疫情加剧了我国巨量高校毕业生叠加农村城镇化大量人口的就业压力。纾困举措:(1)稳定出口市场维护全球供应链,发挥市场机制的有效配置作用;(2)遏制住疫情,运用财政和货币政策对企业减税降费、增加市场流动性,降低成本和扩大消费;(3)帮助企业有序复工复产,提升营商环境,通过稳外贸和稳外资提升就业;(4)大力提升贸易投资便利化和公共产品服务来支持企业开拓市场;(5)教育部可根据高校实际招生能级,授权其适度增加研究生招生比重来缓解毕业生集中就业压力。     

FIPIA with information entropy: A new hybrid method to assess airline service quality

This study proposes “FIPIA with information entropy” as a new, hybrid method to assess airline service quality by identifying the most important priorities for airline passengers and producing recommendations to airline management for optimal resource allocation to improve service quality and customer satisfaction. The proposed method is an improvement over IPA, IPIA and FIPA methods, through the introduction of information entropy and fuzzy logic to the analysis of importance, performance and impact dimensions of airline service quality to improve interpretability and actionability of analysis results. This study also offers airline managers a list of what they should improve in resource allocation in order to increase service quality considering customer satisfaction and create value by managing the relational capital more effectively. The new hybrid method was field-tested by administering a 26-item questionnaire to passengers of a major airline operator, analyzing the responses using the Importance-Performance-Impact Analysis (IPIA) method, fuzzy logic and information entropy. The analysis revealed four main dimensions of airline service quality, namely reliability, assurance, tangibles, empathy and responsiveness with 17 constituent attributes. The case study revealed that (1) resource allocation was adequate only on four attributes; (2) seven service quality attributes were identified as needing further management focus on resource allocation; (3) six service quality attributes received more resources than necessary which should be shifted to other attributes; (4) dimensions of reliability and tangibles needed more focus than others. The proposed hybrid method of FIPIA with information entropy can be employed for any industry where service quality depends on multiple attributes.     

Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*

We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items.