用于高频的新颖开关电容积分器

本文研究了用于开关电容(SC)滤波器的离散积分器,所推荐的积分器是由无耗离散积分器(LDI)和双线性离散积分器的最佳线性结合而成,因此,称之为组合离散积分器(CDI)。由于这个积分器使正常转折频率增加一倍,并使高频离散积分器误差减少到最低限度,所以它对高频应用是理想的。文中给出了组合离散积分器的几种SC实现,并且还给出了以组合离散积分器为基础,模拟一般一阶和二阶的模拟滤波器单元的SC电路。     

The asymmetric relationship between executive earnings management and compensation: a panel threshold regression approach

Prior research shows that chief executive officers (CEOs) are rewarded for their earnings management. We re-examine this issue using a panel threshold regression approach, which allows the effect of earnings management on the CEO compensation to change across the level of earnings management and CEO compensation. Our results show that the effect of CEOs’ discretionary accounting choices on their compensation is not homogeneous across various degrees of earnings management and compensation. In particular, for firms with moderate (inordinate) levels of earnings management and CEO compensation, earnings management is rewarded (penalized).     

Golf Versus Nongolf Club Operations: Benchmarks for 2014

With the club industry comprising of different types of clubs, a more in-depth analysis separating clubs with and without golf operations would be beneficial. Financial performance can be summarized via financial ratios. This study surveyed 115 clubs regarding their financial performance and calculated 24 financial ratios for 2014. The median profit margin of all clubs was at 1.65%. Clubs with golf operations reported a median profit margin at 1.73%, doubling that of the nongolf operations at 0.83%. T-tests using means of financial ratios showed a statistically significantly difference in only the food inventory turnover by days.     

Rural tourism quality of services: fundamental contributive factors from tourists’ perceptions

Despite the importance of quality of services in the rural tourism sector, it is somewhat surprising that little study has been done to delve into the fundamental contributive factors that contribute to quality of services from the tourists’ perceptions. This is the first known study undertaken with a view to understand the fundamental contributive factors (i.e. climate change, carrying capacity, relaxation environment, and community support) from the environmental perspectives that link with quality of services in rural tourism destinations. A total of 400 questionnaires were distributed to the tourists who visited four study sites from Borneo Heights, Sarawak, and 215 were returned and used for analysis. To assess the developed model, SmartPLS 2.0 (M3) is applied based on path modelling and then bootstrapping. Interestingly, the findings revealed that tourists are more concerned about the changing of climate and relaxation environment at the destination. They also agreed that community support plays a significant role in the development of quality of services in the rural tourism. This study further discussed on the implications of the findings, limitations, and directions for future research.     

Warehouse location problems for air freight forwarders: a challenge created by the airport relocation

The move of Hong Kong International Airport from the city centre to a suburban area in July 1998 provided sufficient capacity to meet the increasing demand of passenger and air-cargo flows in Hong Kong in the foreseeable future. However, the move has adverse side effects such as causing the readjustment of many existing systems and creating many imminent strategic problems. One of such problems is the warehouse location of freight forwarders: they have to decide whether they should locate their warehouses in the new airport, in current locations, or in new locations somewhere in the city. This paper delineates the results of a survey conducted in the summer of 1997 before the airport was relocated. The survey asked what decisions the freight forwarders had made and how they evaluated some potential warehouse locations. The paper also considers two mathematical models, which explain and predict, respectively, the location pattern of freight forwarder warehouses before and after the relocation of the airport.     

Are the best of the best better than the rest? The effect of multiple rankings on company value

In this paper, we explore the cumulative and interactive effects from being listed on one or more of four popular annual surveys (Fortune’s “Most Admired Companies” and “100 Best Companies to Work For,” Business Ethics “Best Corporate Citizens,” and Working Mother’s “100 Best Companies for Working Mothers.”) We find portfolios constructed of firms selected across these surveys add value to a portfolio, initially and over longer-holding periods, but the overall results are driven by the performance of those firms selected from the Most Admired Companies and Best Corporate Citizens rankings. We also discover that being listed in two or three different surveys on a yearly basis produces incremental value.     

European and Asian resistance to the use of the American case method in management training: possible cultural and systemic incongruencies

In this contribution to the use of the Harvard-style case-style method in the training of managers, a transfer problem is identified. This is manifested in the difficulties presented for many non-American students in the use of traditional case-studies. As a result, an example of a revised case method is proposed which offers more educational flexibility and better acceptability.