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1.
Norman B. Macintosh 《International Review of Financial Analysis》2003,12(4):453-465
This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images. 相似文献
2.
In this paper, we provide a model for diffusion of products, which are available in limited quantity until a known expiration date, after which the unsold products have no value. We consider the case of a performing arts company. The model development is built on the foundation of classical product diffusion model by Bass (1969) and the psychological effect known as the scarcity principle (Cialdini, 1985). Our empirical analysis results show that the proposed model can provide significant improvement in prediction of the products characterized by the scarcity effect. 相似文献
3.
林产品市场模型文献综述 总被引:1,自引:0,他引:1
关于林产品市场的数量研究开始于上个世纪50年代。早期的研究主要以时间序列数据为主。近几十年来,由于经济理论在林产品市场模型中的应用,模型估计方法的改进,以及详细数据的获得,林产品市场模型越来越完善。文章对近几十年来出现的主要建模方法,及其应用作一回顾,并对这些方法的优缺点作简单的比较。 相似文献
4.
Robustness issues in multilevel regression analysis 总被引:8,自引:0,他引:8
A multilevel problem concerns a population with a hierarchical structure. A sample from such a population can be described as a multistage sample. First, a sample of higher level units is drawn (e.g. schools or organizations), and next a sample of the sub‐units from the available units (e.g. pupils in schools or employees in organizations). In such samples, the individual observations are in general not completely independent. Multilevel analysis software accounts for this dependence and in recent years these programs have been widely accepted. Two problems that occur in the practice of multilevel modeling will be discussed. The first problem is the choice of the sample sizes at the different levels. What are sufficient sample sizes for accurate estimation? The second problem is the normality assumption of the level‐2 error distribution. When one wants to conduct tests of significance, the errors need to be normally distributed. What happens when this is not the case? In this paper, simulation studies are used to answer both questions. With respect to the first question, the results show that a small sample size at level two (meaning a sample of 50 or less) leads to biased estimates of the second‐level standard errors. The answer to the second question is that only the standard errors for the random effects at the second level are highly inaccurate if the distributional assumptions concerning the level‐2 errors are not fulfilled. Robust standard errors turn out to be more reliable than the asymptotic standard errors based on maximum likelihood. 相似文献
5.
三维激光扫描仪在地形测量中的应用 总被引:4,自引:0,他引:4
文章从三维激光扫描仪在测量中的作用入手,详细介绍了三维激光扫描仪的工作原理和三维激光扫描系统,并说明了三维激光扫描仪配套三维数据处理软件的功能,着重介绍了三维数据的处理方法:点云的连接、特征线的提取、对地物的三维建模(TIN建模),在TIN建模中,介绍了狄洛尼三角网的构网方法。 相似文献
6.
Injection drug users (IDUs) transmit the human immunodeficiency virus (HIV) via both needle sharing and sex. Available interventions for this population have varying costs and effectiveness and focus on different risk behaviors. In this analysis, we look at two interventions. One is inexpensive, broad-based and provides modest risk reductions (street outreach (SO)); the other is narrowly focused, expensive and relatively effective (methadone maintenance). This analysis explores the effects of population risk behavior, intervention effectiveness, intervention costs, and decision constraints when allocating funds between these two interventions to maximize effectiveness. We develop a model of the spread of HIV, dividing IDUs into susceptibles (uninfected) and infectives, and separately portraying sex and injection risk. We simulate the epidemic in New York City for time periods from the mid-1980s to the early 1990s, and incorporate the behavioral effects of two interventions performed singly or in combination to find the allocation that maximizes the number of infections averted in the IDUs and their noninjecting sex partners, assuming interventions have increasing marginal costs. We find that the optimal allocation nearly always involves spending the maximum allowable amount on SO. This result is largely insensitive to variations in risk parameters, intervention efficacy, or cost. The model's structure, however, makes clear that many factors contribute to this insensitivity, namely the scope of the interventions, the dual drug/sex nature of HIV risk in the population, the asymmetry of sexual risk for men and women, and the potential benefits to nonIDUs. 相似文献
7.
传统的建设过程彼此分裂的特性,严重影响着工程建设的效率性和有效性。本文结合过程管理的思想,分析工程项目实施和管理的系统过程,探讨工程项目管理过程的识别与建立,并在此基础上提出建立工程项目管理的过程模型的方法。 相似文献
8.
随着我国石油需求量及进出口量的不断增长,研究我国水上石油物流系统的优化问题日益重要,本文首先分析了水上石油物流系统研究的必要性,对国内外关于石油物流系统研究现状进行了评述,提出了我国水上石油物流系统优化问题的研究思路和方法. 相似文献
9.
Carbon Taxes and Joint Implementation. An Applied General Equilibrium Analysis for Germany and India
Christoph Böhringer Klaus Conrad Andreas Löschel 《Environmental and Resource Economics》2003,24(1):49-76
Germany has committed itself toreducing its carbon emissions by 25 percent in2005 as compared to 1990 emission levels. Toachieve this goal, the government has recentlylaunched an environmental tax reform whichentails a continuous increase in energy taxesin conjunction with a revenue-neutral cut innon-wage labor costs. This policy is supposedto yield a double dividend, reducing both, theproblem of global warming and high unemploymentrates. In addition to domestic actions,international treaties on climate protectionallow for the supplementary use of flexibleinstruments to exploit cheaper emissionreduction possibilities elsewhere. One concreteoption for Germany would be to enter jointimplementation (JI) with developing countriessuch as India where Germany pays emissionreduction abroad rather than meeting itsreduction target solely by domestic action. Inthis paper, we investigate whether anenvironmental tax reform cum JI providesemployment and overall efficiency gains ascompared to an environmental tax reformstand-alone. We address this question in theframework of a large-scale general equilibriummodel for Germany and India where Germany mayundertake JI with the Indian electricitysector. Our main finding is that JI offsetslargely the adverse effects of carbon emissionconstraints on the German economy. JIsignificantly lowers the level of carbon taxesand thus reduces the total costs of abatementas well as negative effects on labor demand. Inaddition, JI triggers direct investment demandfor energy efficient power plants produced inGermany. This provides positive employmenteffects and additional income for Germany. ForIndia, joint implementation equips itselectricity industry with scarce capital goodsleading to a more efficient power productionwith lower electricity prices for the economyand substantial welfare gains. 相似文献
10.
Mixed logit models represent a powerful discrete choice analytical model but require assumptions about the functional form
of the parameter distributions. The use of unbounded distributions, such as the normal distribution, may be regarded as unsuitable
where theory indicates that all are negatively affected by increases in an attribute, such as price. Bounded distributions
such as the triangular and log-normal are unable to model the case where a section of the population is indifferent towards
an attribute, while the remainder are negatively disposed toward it. Train and Sonnier’s bounded mixed logit model accommodates
these features and is employed in this paper. A censored normal and Johnson’s Sb distribution are used to model preferences in the UK for food attributes, including price and GM technology. Bi-modal distributions
are identified regarding GM food: some are unlikely to ever consume it, some are close to indifference and willing to consume
at relatively small discounts while the remainder are fairly unresponsive to further price reductions. 相似文献