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51.
52.
This study investigates the association between discretionary accruals and Big Six and non-Big Six auditors, and the direction of auditor change. We hypothesize that there is no significant difference in discretionary accruals between Big Six and non-Big Six clients when there is low incentive for auditors to provide high-quality audits, as in Korea.Upon examination of the discretionary accruals of firms listed on the Korean Stock Exchange from 1994 to 1998, we find there is no significant difference between the discretionary accruals of firms with Big Six and non-Big Six auditors. This holds true for firms that switch from non-Big Six to Big Six auditors and vice versa. These resources imply that there may be no difference in audit quality between Big Six and non-Big Six auditors in Korea. This is consistent with other studies in Korea, while inconsistent with the findings of previous studies on audit quality in other countries. 相似文献
53.
数字仓库的应用将协助企业保证供应、压缩库存、提高货物周转效率、节约成本。本文介绍了数字仓库的概念,研究了烟草商业企业数字仓库的基本流程与系统功能结构与设计,并对数字仓库的效益进行了评价。对这些问题的深入研究将有利于提高烟草商业企业的物流水平和服务效率。 相似文献
54.
《Food Policy》2019
This study investigates whether major USDA reports still provide important news to changing crop markets. The news component of each report, or market “surprise,” is measured as a difference between the USDA estimate and its private expectation in corn, soybeans, and wheat markets. Changes in the relevance of USDA information are assessed by examining changes in the magnitude of market surprises and shifts in the futures price reaction to these surprises, which isolates the impact of each report. The stable size of market surprises over time suggests that competition from alternative data sources has not reduced the news component of USDA crop reports. Increasing price reaction to most reports, including those facing competition from alternative information sources, suggests that value of public information may be enhanced in uncertain markets affected by structural changes. 相似文献
55.
Increasing the level of school competition has been suggested as a way to improve school performance. This study examines one of the most extreme examples of such reform using data from New Zealand public high schools. In the 1990s school zoning was abolished in New Zealand and public schools competed for students, not just with private schools, but also with each other. A categorical Data Envelopment Analysis model using data on school resources and student academic performance, stratified using student socio-economic characteristics, is used to calculate efficiency scores for schools. A regression model is then used to analyse differences in these efficiency scores and their relationship to different levels of competition. 相似文献
56.
高校智力资本运作效率的数据包络分析 总被引:2,自引:0,他引:2
文章在综合分析高校智力资本的基本概念和主要内容的基础上,提出了用数据包络分析方法评价高校智力资本运作效率的基本思路与方法,并以8所高校在同一学科中的智力资本运作情况为算例,对数据包络分析的算法和所使用的计算工具作了说明。 相似文献
57.
Using Simulation and Data Envelopment Analysis to Compare Assembly Line Balancing Solutions 总被引:2,自引:0,他引:2
This paper presents a technique for comparing the results of different assembly line balancing strategies by using Data Envelopment Analysis (DEA). Initially, several heuristics--which can be thought of as assembly line balancing strategies--were used to solve seven line-balancing problems. The resulting line balance solutions provided two pieces of information that were of particular interest: the number of workers needed and the amount of equipment needed. These two items were considered inputs for DEA. The different line balance solutions were then used as layouts for simulated production runs. From the simulation experiments, several output performance measures were obtained which were of particular interest and were used as outputs for DEA. The analysis shows that DEA is effective in suggesting which line balancing heuristics are most promising. 相似文献
58.
文章运用Panel Data的单位根检验、协整检验及误差修正模型对我国东、中、西部三个地区的国内生产总值和能源消费之间的关系进行论证分析。结果表明,我国三个地区的GDP和能源消费之间都存在长期协整关系。通过进一步的Granger因果关系检验发现:在5%显著性水平下,东部地区存在由能源消费到GDP单向的短期因果关系,西部地区短期内则存在能源消费与GDP的双向因果关系。不仅如此,长期来看,西部地区存在由GDP到能源消费的单向因果关系,中部地区的检验结果不同于东部和中部地区,无论是在长期还是短期,中部地区的GDP和能源消费之间不存在任何长期或短期的因果关系。最后提出相应的政策建议。 相似文献
59.
本文探讨利用油田现有的各种资源,搭建应急指挥平台,从而最大限度地降低大庆油田公司各类突发事件的发生概率,减少发生突发事件时所造成的经济损失和社会影响,确保油田生产生活秩序的平稳。 相似文献
60.
By using Data Envelopment Analysis approach, we treat the health production system in a certain province as a Decision Making
Unit (DMU), identify its inputs and outputs, evaluate its technical efficiency in 1982, 1990 and 2000 respectively, and further
analyze the relationship between efficiency scores and social-environmental variables. This paper has found several interesting
findings. Firstly, provinces on frontier in different year are different, but provinces far from the frontier keep unchanged.
The average efficiency of health production has made a significant progress from 1982 to 2000. Secondly, all provinces in
China can be divided into six categories in terms of health production outcome and efficiency, and each category has specific
approach of improving health production efficiency. Thirdly, significant differences in health production efficiencies have
been found among the eastern, middle and western regions in China, and among the eastern and middle regions. At last, there
is significant positive relationship between population density and health production efficiency but negative relationship
(not very significant) between the proportions of public health expenditure in total expense and efficiency. Maybe it is the
result of inappropriate tendency of public expenditure. The relationship between abilities to pay for health care services
and efficiency in urban areas is opposite to that in rural areas. One possible reason is the totally different income and
public services treatments between rural and urban residents. Therefore, it is necessary to adjust health policies and service
provisions which are specifically designed to different population groups.
__________
Translated from Jingji Yanjiu 经济研究 (Economic Research Journal), 2006, (7): 92–105 相似文献