对《形状和位置公差》新标准的理解和应用

通过对《形状和位置公差》新、旧国际的对比，综述了新、旧标准间的不同之处、便于迅速了解和应用新标准。     

The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO

Global capital markets rely heavily on independent and skeptical auditors as gatekeepers to provide assurance that corporate financial reports are free of material fraud. The rise of narcissism among the ranks of both client and audit professionals challenge this gatekeeper function. In addition, auditor moral disengagement may undermine auditor skepticism, further eroding public confidence in the integrity of financial reporting and the audit process. We conduct a quasi-experiment with 118 auditors from three international audit firms. In a simulated interview with a client CFO, we examine whether auditors underestimate risks of fraudulent financial statements due to the interactive effects of (1) client narcissism (manipulated verbally and nonverbally) and (2) auditor narcissism. We also examine the influence of auditor moral disengagement on client risk assessments. Results indicate that CFO verbal and nonverbal narcissism significantly influenced auditors’ assessment of management-related client risk. Moreover, auditor narcissism was found to interactively influence client risk inferences such that auditors higher in narcissism exhibited narcissistic tolerance (lower risk assessments) when the hypothetical CFO displayed high verbal narcissism. Auditor moral disengagement was negatively associated with client risk assessments. We discuss the implication of these findings on future audit judgment research, audit firm policy and training on maintaining auditor skepticism, and the audit oversight role of standard-setters.     

财政赤字规模应把握社会承受力限度

平衡财政赤字有举债和银行透支两个途径，二者可兼用。举债要视当期财政收入状况为前提，银行透支超越社会承受力一定限度将致发通胀。因此，必须关注财政赤字规模的社会承受力。从全国看，财政赤字规模---一定限量银行透支应以一定限量社会闲置货币资金的存在---社会承受力为依托。财政赤字宜用积极手段平衡。     

Are impatient farmers more risk-averse? Evidence from a lab-in-the-field experiment in rural Uganda

Based on data from a field-experiment in rural Uganda, we show that impatient farmers are more risk-averse than patient farmers. We relied on a simplified version of the Convex Time Budget (CTB) method to elicit farmers’ time preferences and on an independent method for eliciting their risk-preferences. We report two important findings. First, we show that our simplified CTB method applied to farmers from Uganda replicates the key findings of Andreoni and Sprenger’s lab experiments that involved student subjects. Second, we establish the existence of a negative correlation between risk tolerance and impatience, based on two independent measures.     

A study on factors affecting privacy risk tolerance to prevent the spread of COVID-19 in South Korea

South Korea has been evaluated as a country that is responding well to COVID-19. The Government of the Republic of Korea discloses where, when, and by which means of transportation people confirmed to have the virus have visited. Although disclosure of movement has contributed to flattening the curve and providing timely medical service, concerns about privacy infringement have also been raised. This article determines what factors influence privacy risk tolerance, looking specifically at threat severity, vulnerability, response efficacy, and response cost. We also provide implications for the preparation of better countermeasures for the government to implement.     

Diversified behavioral portfolio as an alternative to Modern Portfolio Theory

The traditional mean–variance approach has been complemented by alternative theories that use risk measures different from standard deviation of returns or involve additional distributional features of returns like skewness and kurtosis. We propose a portfolio choice model that combines different distributional characteristics of the returns in the decision-making making process, considering preferences of investors which are modeled as non-statistical uncertainties of investors using fuzzy theory. We use 20 stocks of the S&P500 from January 2013 to December 2017. We assess the obtained portfolios’ performance, and the diversified behavioral portfolios outperform than the mean–variance portfolio. This methodological proposal can be seen as a strong managerial tool to make investment portfolio decisions.     

不完备信息系统辐射源威胁等级判定

针对不完备信息系统条件下的辐射源威胁等级判定问题，提出了一种基于改进容差关系粗糙集（ITR-RS）的不完备信息系统辐射源威胁等级判定方法。该方法将粗糙集中的不完备信息系统理论引入辐射源威胁等级判定中，并构建一套完备的决策规则提取模型。此外，利用辨识矩阵实现对属性的约简，在降低系统所需处理数据量的同时，提高了算法的实时性；在容差关系粗糙集的基础上，提出一种改进的容差关系，在属性主、客权重相结合的基础上引入阈值来划分加权阈值容差类，得到更为合理、准确的决策规则。仿真试验及分析表明，与经典RS算法相比，所提算法的威胁等级判定正确率提高了23%，可用于信息系统不完备条件下的辐射源威胁等级判定。     

多元社会宽容的价值与宽容教育

宽容是人们应对当今社会多元与差异性的一种基本品质,也是建设和谐、民主社会,直面价值多元的需要。宽容意识的形成、对宽容误解的消除以及宽容边界意识的形成,都需要教育。宽容教育成为多元社会的新主题,它应该致力于培养具有现代人的宽容品质,包括不干涉意识、尊重意识、公共理性、公正意识以及全球视野与胸怀。     

The tails of justice: A critical examination of the dimensionality of organizational justice constructs

Justice experiences are proposed to demonstrate a normal distribution with very fair and very unfair experiences being relatively rare and the majority of experiences in the middle of the distribution. Further, it is the extreme experiences of unfairness and fairness that are most important in shaping behavioral reactions to fairness. The reliance on traditional Likert-type measures to assess organizational justice constructs and use of linear correlation-based statistics has limited the opportunity to observe these effects. Two proposals for developing new measures that could enhance our understanding of the tails of justice distributions include: (a) develop a zone of tolerance model to assess violations and “more than fair” tails of the fairness distribution and (b) examine baseline levels of fairness and the influence of these baselines on reactions to specific justice events.     

基于信息熵的不完备模糊信息系统属性约简

现实世界中广泛存在的信息不完备和模糊现象,限制了粗糙集理论在实际问题中的典型应用,目前在不完备模糊领域中基于分辨矩阵的算法时间复杂度较高,无法满足大规模数据的快速属性约简。针对这个原因,将完备信息系统中基于信息熵的快速属性约简算法推广到不完备模糊信息系统,通过相容关系及基于相容关系的近似集,给出计算条件信息熵的方法;在此基础上,设计出基于信息熵的不完备模糊信息系统的属性约筒算法。理论分析和实例结果表明了该算法的可行性和较好的时间优越性。