基于尾气分析的发动机故障诊断研究

尾气分析法是以汽车尾气中的CO、HC、CO2、O2和NO x的排放成分作为主要分析参数来对发动机故障进行诊断的一种方法。汽车尾气与可燃混合气浓度、点火时间、发动机的技术状况和工况等因素相关,因此当发动机系统出现故障时,排放的尾气中必然有一些气体的浓度偏离正常值,在不同工况下对发动机尾气成分浓度进行分析,可初步判断发动机故障所在的位置。废气分析仪不仅是检测汽车尾气的重要工具,而且是汽车检测与诊断的重要设备。     

审计信息化与审计组织方式

审计信息化对审计组织方式产生的触动,包括对审计机构调整的需求和对审计项目组织方式改革的需求。变革的阻力既来自政府执政能力考核标准、操作过程的缺失,也来自改革与本部门利益的冲突,还受到外部对审计职业的期待和内部考核导向的制约。囿于阻力,满足审计组织方式变革需求的方法似乎应当遵循改良、渐进的思路,在需要和可能之间寻求适度妥协,以足够的耐心,等待酝酿中的突破和外部环境的演变。     

转型期捷克福利体系改革及对中国的启示

捷克福利体系由社会保险、家庭政策和社会救助三部分组成。通过对转型期捷克福利体系三个组成部分实施的改革进行分析得出结论：尽管捷克福利模式没有实施养老金私有化等自由主义倾向明显的改革措施，但总体上仍然向着盎格鲁撒克逊自由主义福利模式转变，国家责任逐渐减少，市场力量逐步增强。结合捷克改革过程中的经验提出对中国养老金改革的一点建议。     

The Asymmetric Information Problem in Taiwan's Cancer Insurance Market

This paper investigates the problem of asymmetric information in Taiwan’s cancer insurance market. Through the survey data, we find evidence of adverse selection existing in this market. Furthermore, we collect additional information on the individual, and find that the individual’s family cancer history contains additional valuable information. It can not only more accurately predict the probability of contracting cancer, as well as predict the willingness to purchase extended cancer insurance, but it can also help to mitigate the severity of adverse selection in the insurance market.     

Individual and Institutional Investors’ Response to Earnings Reported by Conservative and Non‐Conservative Firms: Evidence from Chinese Financial Markets

In this study, we document that there are significant differences in individual and institutional investors’ perception and interpretation of information based on accounting conservatism, as reflected by their trading behavior in the Chinese financial market. Our findings show that institutional investors, who are more sophisticated and have better skills, engage in higher purchases of equities of firms that use high accounting conservatism compared to the firms that use low/no accounting conservatism. Institutional investors’ equity purchases are even higher if these firms are associated with higher growth opportunities. On the other hand, individual investors are attracted more by the attention‐grabbing events and are motivated to purchase equities of firms that either do not use accounting conservatism or use low accounting conservatism, and their purchases are even higher when the firms report positive earnings surprises. Additionally, we find that abnormal returns are higher for the firms using high accounting conservatism and have experienced higher purchases by institutional investors.     

Local or Global Image? The Role of Consumers' Local–Global Identity in Code-Switched Ad Effectiveness Among Monolinguals

Local and global brands alike have increasingly used code-switching to enhance advertising persuasion. Although this tactic is widely used, previous studies have focused on bilinguals but not monolinguals. Because of the emerging use of code-switching in advertisements in monolingual markets, more research efforts are required to understand its effectiveness and boundaries among monolinguals. This study investigated whether the consumers' local–global identity plays a moderating role in the effectiveness of code-switched advertisements among monolinguals. The consumers' local–global identity refers to the combination of local and global identities possessed by individuals that affect how they define themselves in relation to the social environment. Study 1 (manipulating consumers' local–global identity) demonstrated that the local–global identity moderated the effect of code-switched advertisements. The results indicated that the congruence between code-switching and the consumers' local–global identity enhanced persuasiveness, and that advertising involvement mediated this effect. Study 2 replicated the findings of Study 1 by using a local–global identity measure. These findings provide implications for branding and advertising strategies.     

Do customer participation and cognitive ability influence satisfaction?

Under some circumstances, increased customer participation can enhance customer satisfaction. However, the precise mechanism by which participation might increase satisfaction has not been explored in the literature. This paper considers whether a customer’s cognitive ability might affect the relationship between participation and satisfaction. A causal model has been developed to examine the potential interactive effects of participation and cognitive ability on satisfaction, and a simple quantitative model has been proposed to simulate these effects. The results of both a numerical simulation analysis and a quantitative analysis of case study data indicate a significant main effect of cognitive ability on satisfaction. Additionally, an interactive effect has been observed, whereby higher cognitive ability results in higher satisfaction, given a minimum degree of customer participation in the service. Among this study’s implications is that customers with different cognitive abilities should have different degrees of participation that act to maximize their satisfaction.