我国注册会计师行业面临的风险与对策

会计信息的公共信息职能的深入扩散,使注册会计师出具的审计报告成为判断获取会计资料可靠性的依据。注册会计师行业因为执业环境以及执业人员自身缺陷遇到越来越多的风险。应严格会计师市场进入约束,完善事务所退出机制,引导会计师事务所建立、健全内部治理结构,加强与政府监督的结合,提高注册会计师的专业胜任能力,以规避其行业风险。     

We Thought It Could Never Happen Here

Abstract

This article is a case study of the crisis communications response that took place following the Thurston High School shootings in Springfield, Oregon, in May 1998. It addresses the challenges faced by public information officers, in the Springfield/Eugene, Oregon area, who dealt with the communications aftermath of the Thurston shootings and looks at the emotional impact a crisis of this magnitude can have on those responding to it from an information dissemination and news gathering perspective.     

中小投资者的风险态度与市场环境

按照期望效用理论所揭示的风险厌恶、风险中性和风险追逐的3种风险态度的划分以及前景理论中投资者损失规避风险态度的特征,我们对我国A股市场投资者的风险偏好进行研究,发现在我国A股市场中小投资者风险态度受获得收益的显著影响,当投资者获得正收益时,总体呈现风险追逐,收益越高风险追逐的倾向越明显;当投资者获得负收益时,总体呈现风险中性,收益率与后市判断没有明显关系。我国中小投资者的风险态度不符合损失规避的特征。牛市环境下中小投资者总体呈现风险追逐,熊市环境下中小投资者总体风险中性。     

优化Hammerstein模型的电磁脉冲效应建模仿真

针对采用Hammerstein模型描述电磁脉冲效应时模型参数确定困难的问题,提出一种基于优化Hammerstein模型的非线性电磁脉冲效应建模仿真方法。该方法利用高阶累积量求解模型线性延迟阶数,采用赤池信息准则（Akaike Information Criterion,AIC）优化模型非线性阶次,两者共同确定出一个参数最少、精度较高的最优模型,并以瞬态抑制器的电磁脉冲效应建模为例验证了该方法。     

支持MBSE的企业信息管理系统发展与启示

多年的实践表明,基于模型的系统工程（MBSE）没有被大规模采用的主要原因之一是缺乏对整个系统生命周期内各类模型进行管理的能力和手段。在此背景下,介绍了模型管理与MBSE、产品生命周期管理（PLM）的概念及其之间的关系,分析了不同行业的模型管理现状,提出了模型管理的解决方案与技术方向,最后给出了建设企业信息管理系统的建议,以期为企业信息管理系统支持MBSE及后续发展提供思路。     

"公共经济(学)"析疑

"公共经济(学)"与"财政(学)"及"公共财政(学)"是既联系又不等同的概念和范畴."公共经济学"的研究对象,除了包括政府进行的活动,还包括非政府进行的其他公共活动.这一概念大大拓展了财政学的研究范围,有利于财政理论、实践和教学的发展.     

试论企业购并风险的规避

公司购并业已成为继对企业“放权让利”和“承包经营”之后企业改革的“第三次浪潮”,它是现代企业产权制度的必然产物。作为一种高度风险型的战略性对外投资,应用得好,既可以优化资源配置又能够加速资本集中,使企业日趋大型化、多元化和国际化。但如果购并不规范的话,轻则会给企业带来风险,重则会使企业陷入困境甚至破产。因此,正确认识购并风险,分析其产生原因并且合理规避购并风险已成为规范公司购并的重要内容。     

基于ADS-B意图信息的航迹预测改进算法

在飞行冲突探测和恶劣天气情况下,单纯利用跟踪滤波算法无法准确判断目标飞机未来的飞行动态。为了有效提高航迹预测精度,针对广播式自动相关监视（ADS-B）信息中意图信息对航迹的影响,提出了一种基于ADS-B意图信息的航迹预测改进算法。该改进算法先通过残差均值交互式多模型（RMIMM）算法,推算出目标飞机的飞行状态参数和飞机运动模式,再结合天气状况、飞行计划和空中交通管制规章进行意图估计,最后通过飞行状态参数、飞机运动模式以及意图信息共同预测目标飞机的航迹。运用蒙特卡洛方法进行仿真,结果表明,与现有算法相比,该改进算法不仅能提供更加精确的航迹预测,而且降低了意图推断的时间延迟。     

The Benefits and Barriers Associated with the Use of the Internet Within the Non-Profit Sector

ABSTRACT

In the last few decades, advances in new information technologies in general and the adoption of the Internet in particular have attracted the attention of many academics and practitioners alike. Much of current research, however, is focused on for-profit organizations, and less emphasis has been placed on other organizational contexts, such as the non-profit sector. The purpose of this article is to analyze the attitude of NPO managers towards the Internet, the extent to which non-profit organizations are adopting this information technology and the perceived benefits and obstacles associated with its use. A sample of three hundred and ninety two non-profit organizations in Portugal was examined. The statistical analysis indicated that the existence of a favorable attitude towards the Internet was positively correlated with the perception of Internet benefit dimensions. Conversely, the study found no empirical evidence linking perceived Internet benefits with the various NPO fields of activity. The article concludes with a series of limitations and implications for both theory and practice.     

The development of integrated marketing communications at the British General Post Office, 1931–39

In the 1930s, the General Post Office (GPO) in Britain became one of the nation’s most innovative pioneers of marketing communication. Following criticism of the organisation in the 1920s for its conservative use of publicity, the GPO embarked upon a series of creative publicity campaigns that applied, amongst other methods, advertising, public relations, promotions, cinema, events and artistic posters. Through an overview of its publicity, and through a narrative of three case-studies, this article argues that one of the most important innovations of the GPO was its integration of marketing communication, both in terms of techniques used and in relation to its emphasis in promoting the organisation and the services it provided.     

公益广告繁荣机制论——广告业发展与和谐社会建设研究

改革开放30年来,公益广告获得了长足发展,然而,作为市场体制下的公共舆论,公益广告发展陷入无主体困境,缺乏必要的法律保障和稳定的资金来源。社会各界重视不够参与不足、发布地域与传媒不均衡、主题针对性和创意水平受局限,也影响了公益广告作用的发挥和可持续发展。本文在具体考察公益广告的形成、特点与规律的基础上,参考国外经验,从体制层面提出解决方案：由公共机构出面,建立一个负责统筹管理公益广告日常运作的专门性事业机构,作为公益广告主体,承担筹集审核计划、吸引管理基金、制订落实规范、协调各方关系、保障公益均衡、推进相关活动、组织赛事测评、鼓励相关研究等职能,并形成长效机制,运用沟通服务解决公益问题。这一机构,或可称之为公益广告基金会。     

Are opportunities recognized or constructed?: An information perspective on entrepreneurial opportunity identification

Using a case study of ten SMEs the authors apply a model of human information processing which provides a frame to help understand the entrepreneur’s use of information to identify opportunities. Their model integrates an algorithmic or pattern type of information processing and a heuristic or trial and error type of information processing into a pragmatic frame of the entrepreneur’s opportunity recognition-construction mechanism. This article shows how human information processing can moderate entrepreneurial opportunity identification.     

The relationship between CIO’s presence in the top management team and IT’s contribution to corporate innovation: An empirical study

This study investigates the impact of CIO’s presence in an organization’s top management team (TMT) on the contribution of information technology (IT) to corporate innovation. A new theoretical model is proposed based on the literature review. Through a survey of 120 CIOs of Chinese companies, we examine a series of hypotheses developed based on this model. Our findings reveal significant influences of CIO’s presence in the TMT on IT’s contribution to corporate innovations. The findings also suggest that such impacts are mediated by TMT’s IT knowledge. Furthermore, we find the significant moderating role of TMT’s risk appetite, i.e., when the executives are more willing to take risks, the relationship between CIO’s participation in TMT and the importance of IT to innovation is more significant. Theoretical contributions and practical implications of these findings are also discussed.     

Information Technology Professionals’ Perceived Organizational Values and Managerial Ethics: An Empirical Study

This paper summarizes the results of an analysis of empirical data on ethical attitudes of professionals and managers in relation to organizational core values in the Information Technology (IT) industry. This study investigates the association between key organizational values as independent variables and the ethical attitudes of IT managers as dependent variables. The study also delves into differences among IT non-managerial professionals, mid-level managers, and upper-level managers in their ethical attitudes and perceptions. Research results indicated that IT professionals from mechanistic organizations were much more likely to report – compared to those from organic organizations – that managers in their corporate environment engage in behaviors considered unethical and that successful managers were more unethical relative to unsuccessful managers. There were significant differences between the upper-level managers and the mid-level managers and between the mid-level managers and the IT non-managerial professionals on certain key ethical issues. This paper discusses the conceptual framework, hypotheses, research methodology, data analysis, implications of the findings, and suggested areas of further research. K. Gregory Jin, D.B.A, is Professor of the MIS Department, Ancell School of Business, Western, Connecticut State University. He has published numerous conference papers, chapters, and articles in such areas as MIS professional ideology and ethics, communication and control, behavioral issues in information systems development, role of IT and human factors in business process reengineering, service learning in database design, systems theory, MIS participant action research strategy, and political factors in IT management. He has more than twenty years of MIS administrative and professional experiences. He holds a D.B.A. in Information Technology Management from George Washington University. He is a member of the Association of Information Technology Professionals and a former member of DSI. Ronald G. Drozdenko, Ph.D., is Professor and Chair of the Marketing Department, Ancell School of Business, Western Connecticut State University. He is also the founding Director of the Center for Business Research at the Ancell School. Dr. Drozdenko has co-directed more than 100 proprietary research projects since 1978 for the marketing and research and development departments of several corporations, including major multinationals. These projects were in the areas of strategic planning, marketing research, product development, direct marketing, and marketing database analysis. Dr. Drozdenko co-authored Optimal Database Marketing: Strategy, Development and Data Mining and also has published professional and academic articles and book chapters. He holds a Ph.D. in Experimental Psychology from the University of Missouri and is a member of the American Marketing Association, the Society for Consumer Psychology, and the Academy of Marketing Sciences. Richard A. Bassett, D.P.S, is an Associate Professor of Management Information Systems at Western Connecticut State University. He was founder and CEO of Bassett Computer Systems, Inc. for 17 years where he was involved with the design and implementation of information systems for hundreds for small and midsized businesses. He has authored several papers and articles in such areas as web-design as a web-master, web-based course design, the security threats and concerns faced by telecommuters, minimal steps required to secure a Local Area Network and the technology decision challenges which growing companies face. He is actively involved with technology endeavors of numerous nonprofit organizations including: The Children’s Center, Bridges of Milford, North Haven Rotary, Communicare, and the Amber Alert System. He holds a D.P.S. in Computing from Pace University.     

利用信道状态信息的室内定位技术

多径效应导致基于信号接收强度（RSSI）的室内定位方法精度不高,采用更细粒度的物理层信道状态信息（CSI）可以区分不同路径,提高定位精度。在已有基于CSI室内定位方法的基础上,通过改进对数距离路径损耗模型,得到CSI与传输距离的关系,并结合目标位置所测得的CSI值回归出目标与发射端的距离,最后通过三边定位法预测出目标的位置坐标。实验表明,相比基于RSSI的定位方法以及已有的基于CSI的定位方法,所提方法2 m以内的误差概率提高了将近40%和20%,有效提高了定位精度。