消费领域的量化自我:研究述评与展望

量化自我是指消费者对自我数据进行收集并经由数据获得自我知识的过程。量化自我能增强消费者的自我精准管控和行为理性,驱动消费者行为方式的转变。数据驱动的量化自我时代正在来临,全新的商业逻辑正在被建立起来。消费者的行为正从非标准化向精准化转变。鉴于此,越来越多学者开始围绕量化自我展开研究,在清晰界定量化自我概念的基础上,分析量化自我的参与动机与阶段性过程,关注量化自我带来的消费者精准化消费方式转变。本文系统回顾了量化自我相关研究,阐释了量化自我的概念与本质,从量化自我的类型与效用、动机与过程等方面对相关研究进行了述评,整理提炼了量化自我在消费领域的应用现状,并在此基础上明确了量化自我研究尚需解决的问题和未来的研究方向。     

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings

We explore the theoretical relation between earnings and market returns as well as the properties of earnings frequency distributions under the assumption that managers use unbiased accounting information to sequentially decide on real options their firms have and report generated earnings truthfully, with the market pricing the firm based on those reported earnings. We generate benchmarks against which empirically observed earnings‐returns relations and aggregate earnings distributions can be evaluated. This parsimonious model shows a coherent set of results: reported losses are less persistent than reported gains, decision making diminishes the S‐shaped market response to earnings and earnings relate to returns asymmetrically in the way documented by Basu [1997]. Furthermore, the implied frequency distribution of aggregate earnings is neither symmetric nor necessarily single‐peaked. Instead, it may exhibit a kink at zero and look similar to the plots reported by Burgstahler and Dichev [1997]. However, within our model, none of these phenomena are due to reporting noise, bias, or some undesirable strategic managerial behavior. They are the natural consequences of using past earnings as the basis for value increasing managerial decision making that in turn generates the future earnings on which future decisions will be based.     

债券溢折价实际利率摊销法的再探讨

基于实际利率法的两项基本规定推论出债券溢折价摊销额、利息收入、债券投资账面价值的计算规律,据此认为实际利率法是一种集精确性与简便性为一体的摊销方法,并非会计界认为的二者不可兼得。     

Pro/E及PowerMILL软件在叶片零件加工中的应用

文章以自动编程软件技术应用为前提,以风扇叶片零件为例,主要阐明了Pro/E及PowerMILL软件在数控加工过程中的具体应用。简单描述了叶片的Pro/E造型过程,较为详细的阐述了PowerMILL软件针对风扇叶片零件从工艺参数、加工策略到仿真及程序的后置处理的自动编程过程。根据实际加工表明,自动编程软件的使用,提高了产品加工质量的同时,缩短了零件制造周期。     

全站仪的误差分析及精度控制在水利工程测量中的研究

水利工程是国民经济建设过程中非常重要的建设内容,能够为人们的生产生活提供极大的便利,这就需要保证水利工程测量工作的准确性。在水利工程测量过程中,常用的测量工具就是全站仪,做好其误差分析与精度控制工作是非常必要的,本文就主要针对此予以简单分析。     

Link16数据链导航功能实现与改进

基于同步的相对导航与精确定位技术是Link16数据链运行的关键。针对国内文献对该 技术介绍较少的情况,分析了相对导航的基本原理,研究了利用往返计时报文实现精确同步 的方法和步骤,建立了相对导航解算方程以及相对栅格与地理栅格坐标之间的数据转换模型 ,最后提出了一种用GPS/IMU数据融合和卡尔曼滤波方法提高导航精度的方案。应用结果表 明,该方案能显著提高数据链的导航精度。     

Institutional stakeholdings and better-informed traders at earnings announcements

Utama and Cready [Utama, S., Cready, W.M., 1997. Institutional ownership, differential predisclosure precision and trading volume at announcement dates. Journal of Accounting and Economics 24, 129–150] use total institutional ownership to proxy for the proportion of better-informed traders, an important determinant of trading around earnings announcements. We argue that institutions holding small stakes cannot justify the fixed cost of developing private predisclosure information. Also, institutions with large stakes generally do not trade around earnings announcements since they are dedicated investors or face regulations that make informed trading difficult. However, institutions holding medium stakes have incentives to develop private predisclosure information and trade on it; we show that their ownership is a finer proxy for the proportion of better-informed traders at earnings announcements.     

The RAS Approach in Updating Input–Output Matrices: An Instrumental Variable Interpretation and Analysis of Structural Change

The main purposes of the paper are to reconsider the rationale of the RAS method, and to attempt to improve on its interpretation and usefulness. The substitution and fabrication factors in the RAS method are interpreted as statistical estimates obtained by the method of instrumental variables. This enables the computation of asymptotic standard errors for the factors and the relative precision of the predicted technical coefficients. Furthermore, an adjustment cost minimization model to describe how a sector determines its substitution and fabrication factors is presented. The solutions of the model provide another rationale for the RAS method, and the associated Lagrangian multipliers can be useful for assessing structural constraints and structural change.     

快速成形技术的应用及热点分析

基于快速成形技术的原理,展示了快速成形技术在快速模具制造、金属零件直接成形、反求工程等领域的广泛应用,总结了快速成形制造技术研究的热点,即研发新材料和新设备、提高成形精度、建立RPM的反求工程系统、建立成形技术的统一标准和扩大成形技术的应用领域。     

周跳探测法在北斗精度定位中的应用研究

介绍了北斗卫星导航系统的发展现状以及北斗卫星的组成,运用载波相位测量卫星信号,得出卫星观测过程中存在卫星周跳现象。在此之后,解析了该卫星导航精度定位的误差来源,一共能够分成三种不同的类型,分别指的是：与该卫星自身有关联的误差;与其信号传播路径有关联的误差;与接收机以及测站有关联的误差。在此步骤结束之后,剖析了周跳的定义与特性,除此之外也分析了周跳对精密定位带来的影响。最终,通过仿真方法得到了有无周跳状况下的高次差法的影响。