会计信息产权的“广告”模型

当前的会计信息产权所有制结构的缺陷在于,权利人无法提出对会计信息产权的诉求,而导致这种缺陷的根本原因是会计信息产权的残缺。为此,文章借鉴广告信息产权模型,对会计信息产权模型加以修正而提出会计信息产权“广告”模型,这一模型基本上消除了会计信息产权的残缺,产权内在化受益或受损效应的配置性功能得到了恢复。     

Job Security Rights: The Effects of Specific Policies and Practices on the Evaluation of Employers

The effects of specific policies and practices regarding employee job security rights on the evaluation of employers was investigated in two contexts. First, an experimental design was used to investigate the effect of explicit at-will and explicit good-cause policies on future job seekers' evaluation for a company's attractiveness and their willingness to sign up for an interview. The results support the argument that the kind of rights employers offer, or expressly deny, can significantly effect recruitment outcomes. Second, the potential role of formal employment at-will agreements as a source of inferences about the employer was investigated using open-ended questions that were responded to by currently employed managers and future job seekers. The results indicate that the use of formal at-will agreements may lead to a variety of negative inferences, giving employers reason to be concerned about the effect of such practices on employee relations.     

信息论视角的产品广告美学效果测量方法初探

以信息量的计算为转换桥梁,将语义差异法、里克特量表的测量数据转换为美感指数的计算变量值,为数学家Brikhoff的美学计算公式的具体应用作出了初步探索,并以手机广告平面设计为例进行了应用验证。     

云环境下IT企业联盟信息平台设计

随着社会的不断发展,信息产业在社会中的地位越来越显著,建立IT产业联盟可以使IT企业之间进行寻求资源互补、推动技术创新、实现知识共享。本课题是基于云环境的条件下建立的信息平台,通过采用B/S架构的数据库形式来进行存储信息,利用云计算的数据存储大量化、透明化等特点解决用户所需,无论是企业还是个人都可以在本平台找到自己所需要的项目、求职等信息,最终达到企业与企业、企业与个人、个人与个人之间联盟处理问题的效果并解决一些实际的问题。     

会计信息系统管理和控制标准制定的探讨

COBIT是国际上公认的进行IT治理的最先进和最权威的标准。由于我国信息化水平的限制,目前尚不具备完全应用COBIT的条件。但仍可以借鉴COBIT中的IT治理思想,把它应用到对我国会计信息系统的治理当中来,制定出适合我国信息化水平的会计信息系统管理和控制标准,以提高对我国会计信息系统的管理效率。     

信息技术在物流企业中的应用分析

随着物流业的发展,物流活动变得日益复杂,日常生产管理离不开信息技术,人们在工作中不得不花费大量的精力用于记录、查找和加工信息.随着物流信息量爆炸性的增长,原来靠手工管理信息的方式已经远远不能满足需要,计算机的发展使其成为信息管理的有力工具.文章主要介绍信息技术在物流企业中的发展过程,同时,通过信息技术在物流企业应用中存在的问题加以阐述与分析,并提出优化措施.     

基于RFID技术的逆向物流模型

尝试应用RFID技术,使逆向物流过程中物料流伴随的信息流实时地记录下来。并通过信息共享,使逆向物流产品的信息具有完整性,实时性,从而加强企业对于产品整个生命过程的控制,提高逆向物流的处理效率,同时有利于有毒有害物质的回收,减轻对环境的影响。     

全球电子商务在信息内容上有待解决的问题

从内容立法，外国内容的比例，广告法、防止假冒等四方面的立法来说明全球电子商务在信息内容上有待解决的问题。     

The Reverberating Effects of Job Rotation: A Theoretical Exploration of Nonrotaters' Fairness Perceptions

Human resource researchers have long regarded job rotation as a valuable form of job-based experiential learning. However, given the dearth of prior conceptual work in the collection of rotation research and the sparse attention given to rotation's collateral effects, we pursue two objectives in this article. First, to guide future research we develop a general model of the fairness perceptions and responses related to job rotation decisions. In this effort, we apply organizational justice concepts within a social information-processing framework. Second, we advance specific propositions to address the reverberating effects of job rotation on nonrotating employees. Specific recommendations for future research and implications for practice are also discussed.     

上海市居民以房养老意愿研究

养老保障和住房保障是创建和谐社会的两个重要方面。本文将养老保障和住房保障两大民生问题结合在一起研究,试图探索"以房养老"对缓解养老支付压力的作用。以房养老涉及到很多问题,首当其冲的是要掌握究竟有多少人愿意参与。为了成功的在中国开展以房养老,我们以上海市为研究对象,调查了影响"以房养老"意愿的主要因素,通过单因素方差分析和肯德尔秩相合分析显示,年龄、住房占家庭资产的比重、月收入对"以房养老"表现出负相合关系,而健康状况对"以房养老"表现出正相合关系。我们估计如果有20%的较低收入且房屋拥有者参加"以房养老",则上海市的养老支付危机将有明显缓解。     

Use of neurometrics to choose optimal advertisement method for omnichannel business

ABSTRACT

The omnichannel business has deeply affected retail practices and promotional strategies. This paper presents an empirical evaluation of omnichannel advertisement channels using neurometric response of the viewers. High precision camera and Galvanic Skin Response sensors were used to record neurometric information of respondents. The response of forty volunteers against a set of cosmetic advertisements was recorded to train a computer for predicting expected neurometric response for an advertisement channel. The recorded neurometric data was further analyzed to develop a set of business rules to measure the effectiveness of any advertisement channel. Later, comparative analysis of various advertisement channels was done.     

网络定向广告认知水平对用户屏蔽意愿的影响研究

研究用户在互联网使用过程中,网络定向广告认知水平对用户屏蔽意愿的影响。通过三组实验发现,用户对网络定向广告的认知水平越高,其对定向广告的屏蔽意愿也越高,而预期风险在其中起到了中介作用(实验一)。进一步研究发现,在用户使用互联网的过程中,网络定向广告的信息类型(敏感性vs.非敏感性)通过预期风险起到调节作用。具体来说,相较于非敏感性信息,当信息类型为敏感性信息时,网络定向广告认知水平对预期风险的影响就更大(实验二);此外,在用户使用互联网的过程中,隐私关注也通过预期风险起到调节作用。具体来说,相较于低隐私关注的用户,高隐私关注的用户的网络定向广告认知水平对预期风险的影响更大(实验三)。最后,就上述研究结果的理论、实践意义进行讨论,并提出了研究存在的局限及未来可能的研究方向。     

浅谈高职院校毕业生求职技巧的训练与指导

在求职过程中,高校毕业生求职竞争越来越激烈,各方面的要求越来越高,掌握一定的求职技巧可以帮助毕业生更顺利的就业。本文主要阐述求职技巧训练与指导的重要作用,并针对高职院校毕业生的求职特点和现状,提出了求职技巧训练与指导的具体措施。     

技术检测中的信息抽取技术的应用分析

本文主要讲述了对于信息抽取技术的研究从它的概念,和它具体应用的分析,到最后的如何运用做了简单的介绍以及在信息抽取的过程中所涉及到的自然语言处理技术和中文信息抽取具有怎样的目的,任务和技术。     

大学生利用互联网求职策略探究

网络招聘正以"加速度"快步走入人们的视野。大学生利用网络求职成为就业发展的新趋势。本文分析了当前大学生就业渠道发展趋势,阐述了大学生网络求职信息主要来源,并对利用网络求职的大学生给出辨别网络求职信息真假的建议。     

Are employees more committed and willing to accept critical assignments during a crisis? A study of organizational commitment,professional commitment and willingness to care during the SARS outbreak in Taiwan

Few researches were involved in investigating the factors of commitment affecting employees' willingness to take critical assignment during a crisis. The severe acute respiratory syndrome (SARS) event provided as a good arena for crisis research. The study focused on the impact of crisis on the employees' willingness to accept critical assignments and the influencing factors of their willingness. This empirical study of willingness is captured by comparing the nurses' willingness to take care of SARS patients during and after 2 years of SARS outbreak and investigating organizational commitment (OC) and professional commitment (PC) as the determinants of their willingness to care under SARS outbreak. Registered nurses were surveyed during (2003) and after (2005) the SARS outbreak. The results showed that crisis does not affect a change on employees' willingness to accept critical assigned jobs. However, the nurses had higher level of desire to stay at the job and lower level of professional identification during the SARS crisis. The determinants of the nurses' willingness to care for SARS patients with pooling data were organizational identification, and particularly willingness to work in extra efforts. To enhance employees' willingness to accept critical assignments during a crisis, improving their level of OC and PC is a direction for the management to work on.     

Prerecruitment organizational perceptions and recruitment website information processing

Despite the prevalent use of the Internet for recruitment purposes, little is known about how job seekers process presented information, particularly before organizations have actively recruited these job seekers. In this study, we examine the effects of prerecruitment perceptions of familiar organizations before exposure to information on organizational recruitment websites using a combination of undergraduate students and employees of a large university located in the southwestern USA (N = 75). Participants completed a three-part study that allowed us to investigate how these prerecruitment perceptions impact the reported time spent viewing recruitment websites and the ability to recall website information. We used two hierarchical moderated multiple regression models to test study hypotheses. Our results suggest that job pursuit intentions may influence processing of job and organizational information presented on recruitment websites, and this influence is moderated by subjective fit perceptions. Specifically, we find that participants who indicated high job pursuit intentions and low perceptions of subjective fit were more likely to spend time on a recruitment website and recall presented information one week after viewing it. We discuss the implications of these findings for organizations as they design and implement early recruitment activities.     

浅析会计信息失真的成因及治理对策

会计信息的真实性不仅是国家宏观管理的需要,在经济体制转轨时期,企业要想闯出自己的路子,就必须注重会计信息质量,想方设法提高会计信息的真实性,认真了解会计信息失真的原因,认清楚它的危害性,将对策时刻运用于会计工作中,只有这样,才能将会计信息正确运用于企业的决策过程,使企业在市场竞争的激流中立于不败之地。     

Returning to the workforce after retiring: a job demands,job control,social support perspective on job satisfaction

Despite growing interest in the aging of the workforce, few investigations have explored a key aspect of diversity among older workers: whether or not they consider themselves retired. Using a sample of workers ages 50 and older from the National Study of the Changing Workforce (2008), we apply career development theory and the job demand–control(–support) framework to investigate potential differences between working retirees (i.e. employed older adults 50+ who consider themselves retired) and working non-retirees (i.e. employed older adults 50+ who do not consider themselves retired) in terms of their job characteristics (i.e. demands, control, support) and how these job characteristics are related to job satisfaction. We find that working retirees report lower job demands and higher social support, and that there is limited evidence for the buffering hypothesis. Implications for researchers and employers are discussed.