Problem identification method in certified quality management systems

The paper presents some assumptions of the problem identification method in certified quality management systems in which the results obtained by the third party audits find their application. The procedure of collecting and processing the information was defined. The method was tested in practice upon 270 and 892 organizations—the clients of two international certification bodies which have the largest contribution in the process of quality management systems certification in Poland. The results obtained during the testing procedure were presented with special attention paid to the possibilities of investigating both general and specific problems of the selected groups of organizations. An exemplary table of results and the analysis of their application for problem assessment in the systems were presented. Wide range of applications of the method was discussed. The method being considered as universal could find numerous applications in a variety of cases in Poland. Problem identification procedure could feature both quality and quantity approach. The method presented provides information which have been analyzed for its accuracy and objectivity. The method was then compared with other problem identification methods used at present.     

Quantifying uncertainty in applying importance-performance analysis

In a traditional importance-performance analysis (IPA), the information of uncertainty for importance and performance does not normally take into account from the survey but does commonly exist in practice. To further consider the uncertainty for each item from the survey results, the IPA under uncertainty method is proposed in this study. The traditional IPA possesses the ease of calculation and can be further viewed as a special case of the proposed IPA under uncertainty method, which is more complicated for computation but provides much more information for a decision maker to judge the strengths and weaknesses effectively by considering sampling, instrument effects, measurement conditions, sample effects, computational effects, random effects, etc. Finally, a brief case is illustrated to show how the proposed IPA under uncertainty method works and what the differences are between the traditional IPA and proposed methods.     

特载作用下的水泥混凝土道面承载能力分析

对于特殊载荷作用下的道面承载能力验算,水泥混凝土路面设计规范中基于标准轴载和当量圆模式的荷载应力分析方法不再适用,本文采用弹性层状体系假定的数值计算方法能较好完成特载作用下的应力分析;在板体温度应力计算方面,规范中计算方法依然适用,将数值计算的荷载应力分析和规范计算的温度应力分析结果叠加,即为水泥混凝土道板整体应力分析。研究表明:1)道面一、二、三承载力满足特载要求;2)道面四不能满足特载要求,但加设钢垫板后满足承载要求,加设钢垫板后道板应力改善明显,表明加设钢垫板是一种简便易行且效果明显的改善方案。文章最后提出了实施细节要求。     

On a special application of the truncation problem

Summary A special application of the truncation problem is presented in connection with constructing a model for the analysis of the fine aerosol spray particle size distribution sampled by an impact method. The relationship between the diameter distribution of images recorded on a photograph and the actual spherical particle diameter distribution is analyzed. The problem of estimating the parameters of the actual diameter distribution using the induced information is transformed to estimating the parameters of a truncated distribution with known or unknown truncation point. The derived general solution is implemented to two specified particle size distributions.     

军队院校学籍管理信息系统的设计与实现

在信息化快速发展的今天,学籍管理信息系统在各种院校得到了普遍的应用和认可,军队院校是比较特别的一种院校,无论从编制体制还是管理方式上都与其他院校有着显著的差别,那么,针对这种特殊性就需要开发特别的军队院校学籍管理信息系统来实现日常学籍管理的信息化,本文就针对军队院校的学籍管理来设计与实现管理信息系统。     

虚假会计信息的法务会计界定问题研究——基于虚假陈述证券民事诉讼视角

虚假陈述证券民事诉讼案件中,如何界定虚假会计信息问题是案件审理的关键,也是法务会计工作者的工作重点。文章在对研究背景进行分析的基础上,首先界定案件相关会计信息,然后进一步区分盈余管理和利润操纵的定义,进而提出如何界定虚假会计信息,最终对虚假会计信息的实务鉴定提出一些建议。     

Robustness of normal theory statistics in structural equation models*

A condition is given by which optimal normal theory methods, such as the maximum likelihood methods, are robust against violation of the normality assumption in a general linear structural equation model. Specifically, the estimators and the goodness of fit test are robust. The estimator is efficient within some defined class, and its standard errors can be obtained by a correction formula applied to the inverse of the information matrix. Some special models, like the factor analysis model and path models, are discussed in more detail. A method for evaluating the robustness condition is given.     

The first algorithm for linear programming: An analysis of Kantorovich's method

An analysis is given of Kantorovich's method of resolving multipliers. It is shown that the method is equivalent to a parametric method but that it is also equivalent with the simplex method with a special rule for the choice of the new basic variable.     

A service governance mechanism based on process mining for cloud-based applications

ABSTRACT

With the widely use of cloud computing in enterprise information systems, service governance becomes critical for an enterprise to adapt to a changing business environment. In order to provide a dynamic strategy for continuous service governance, in this paper a comprehensive service analysis solution is proposed to address both design time and run-time requirements for cloud applications. First, a process-centric Semantic Scene Model is composed to combines static business requirements with dynamic execution information. Then service analysis is conducted referring both to the business process mining results from event logs and the Semantic Scene Model given by business model designers. Service governance strategies are generated from the service analysis results and are performed to qualitatively classify the Quality of Service (QoS) of the services. Finally the approach is verified with a transportation logistics service application in a cloud platform. The result shows that our method can get continuous service governance through combining business processes with run-time service analysis.     

The expert problem: a survey

The survey is focused on the typical problems in information transmission from experts to non-experts. Attention is paid to the factors that can affect information disclosure in models that apply a game-theoretic approach to the use of professional advice. In the economic literature expertise is mainly analyzed as a special case of asymmetric information between expert and non-expert. The contributions are reviewed according to a double criterion, that takes into account both the preferences of the experts and the properties of communication. On one side, either the non-expert plays the role of a decision-maker, who chooses an action that is payoff-relevant for the expert, or the preferences of the expert directly depend on some measure of his reputation as a high-ability forecaster. On the other side, communication can range from pure cheap talk to completely verifiable messages.     

Popularising Delphi method

The article reports on a methodical part of a combined substantive and methodical investigation experimenting with a new type of Policy Delphi method. The common problem defined for both parts was the question whether Delphi method could be transformed in an instrument of controlling technological change by employees. The question was answered positively by the participating (bank) employees, all union members engaged with an automatisation project, themselves. Self rating scales, an evaluation questionnaire and numerous data collected about the research process showed that the most relevant social categories of participants managed to serve as “experts” according to the high levels of cognition, effort, involvement and self-confidence required in a Delphi research project. Participants with low job level, women and non-trained union members joined in very well. The special steps required to broaden a successful participation of all categories, particular methods and techniques of information transmitting questioning and reporting, did not violate the quality of scientifically valid information gathering. So the result was a practical and scientific instrument.     

A General Equilibrium Analysis of the Australian Information Economy

The more robust computable general equilibrium (CGE) modelling has been applied to examine the macro-economic implications of promoting the nascent Australian information economy. The Australian information economy has been trichotomized into marketed or primary information, secondary or non-marketed information and non-information economic sectors using a special algorithm. The trichotomized data base has been used in a CGE framework to examine the macro-economic policy implications of information sector development. In particular, the nurturing, under protection, of the primary information sector as a strategic trade sector provided unanticipated lack-lustre results. Overall, it is the contention of this paper that the CGE analysis of the Australian information economy provides richer policy insights than straightforward input–output analytics.     

Measuring liquidity with return volatility: An analytical approach based on heavy-tailed Censored-GARCH model

The measurement of liquidity based on low-frequency data is a crucial issue in the financial market microstructure literature. This paper extends the commonly used LOT liquidity model by incorporating the characterization of the volatility dynamics and distributional properties of return series, thereby significantly improving both the goodness-of-fit of liquidity model and the estimation performance of the existing low-frequency liquidity measures. The new models, which have a special form of heavy-tailed Censored-GARCH model, have challenges in estimation. We then provide an approximate maximum likelihood estimation method to circumvent this problem. A real data analysis is conducted to evaluate the performance of the new liquidity measures. The results show overwhelming evidence that our new measures have advantages over the existing measures in both estimation error and correlation coefficient with high-frequency bid-ask spread. The robustness check analysis further illustrates that the advantages of our new measures are stable across different stock industries and different turnover levels.     

Variable selection, estimation and inference for multi-period forecasting problems

This paper conducts a broad-based comparison of iterated and direct multi-period forecasting approaches applied to both univariate and multivariate models in the form of parsimonious factor-augmented vector autoregressions. To account for serial correlation in the residuals of the multi-period direct forecasting models we propose a new SURE-based estimation method and modified Akaike information criteria for model selection. Empirical analysis of the 170 variables studied by Marcellino, Stock and Watson (2006) shows that information in factors helps improve forecasting performance for most types of economic variables although it can also lead to larger biases. It also shows that SURE estimation and finite-sample modifications to the Akaike information criterion can improve the performance of the direct multi-period forecasts.     

投资持股关系中的“共享审计师”效应研究

以2007—2015年我国资本市场上具有投资持股关系的上市公司为样本，通过研究持股方和被持股方聘请同一家会计师事务所对持股双方各自审计收费和审计质量的影响，探讨投资持股关系的“共享审计师”中，“信息共享”效应与“低价揽客”效应谁更明显。研究表明，当具有持股关系的两家公司共同聘请同一家会计师事务所后，“信息共享”效应更明显，表现为持股双方的财务报表审计质量和持股方的审计收费显著提升。进一步研究发现：持股双方在不同情况下会选择性价比最高，最有利于自身的方式来获取信息，以谋求“信息共享”效应最大化。     

A study on X party material flow: the theory and applications

A thorough study of X party material flow (XPMF), its theory and its applications is conducted in this research. The X material flow concept is an extension of the material flow (MF) theory. To further elucidate that XPMF is one type of MF service model with PMF (party, material, flow) fractal structure and the characteristics of XPMF, we develop the three-pyramid synergetic operational model of XPMF. Through the analysis of several cases, we believe that OIR (Objective relational grade, Information sharing grade, and Resource complementary grade) is the set of order parameters that control and determine the formation of XPMF new structure and its degree of being ordered. Therefore it reveals the mechanism of XPMF formation and evolution. We also provide the principles and the methods for XPMF control.     

Sensitivity and Stability of the Classifications of Returns to Scale in Data Envelopment Analysis

Sensitivity of the returns to scale (RTS) classifications in data envelopment analysis is studied by means of linear programming problems. The stability region for an observation preserving its current RTS classification (constant, increasing or decreasing returns to scale) can be easily investigated by the optimal values to a set of particular DEA-type formulations. Necessary and sufficient conditions are determined for preserving the RTS classifications when input or output data perturbations are non-proportional. It is shown that the sensitivity analysis method under proportional data perturbations can also be used to estimate the RTS classifications and discover the identical RTS regions yielded by the input-based and the output-based DEA methods. Thus, our approach provides information on both the RTS classifications and the stability of the classifications. This sensitivity analysis method can easily be applied via existing DEA codes.     

企业建立360度回馈信息系统的研究

首先介绍了360度回馈的概念。然后,分析在导入360度回馈系统时,企业自身应该需要的条件和注意事项,及如何建立一个专门计划小组进行实施和试点完成。最后,把360度回馈与企业计算机内部网相结合,设计了一个360回馈信息系统,并解释了模块之间的关系和运作流程。     

高校图书馆特色专题数据库的建设研究

随着网络技术的飞速发展,网上信息资源日趋地丰富,高校图书馆应根据本馆的实际情况,建立一个能够体现本校办学特色的数据库,更好地服务于读者和社会。本文根据我馆的实际情况,阐述了建立船舶专题数据库、研究生学位论文特色数据库、建立外文科技期刊目次数据库以及学者文库等的建库意义和方法。