Sustainability and Accounting Education

Given the growing debate concerning the use of alternative presentation formats in corporate financial reporting, Volmer's recent paper in this journal is to be welcomed (June, 1992). Volmer conducts an experiment which compares students' perceptions of graphical and numerical presentations of financial information. From this he concludes that (i) graphical presentations improve the communication of financial information, and (ii) the integration of accounting research and teaching constitutes an effective alternative teaching method. We agree with the general message of Volmer's paper, and hope that subsequent studies will build on his exploratory work. This comment suggests a number of areas for future developments. These concern the literature base, experimental design, corporate practice and educational implications.     

中国区际消费率差异研究

从消费率角度出发研究中国区际消费差异的情况及原因可以发现,现在东部处于消费率基本稳定时期,中西部处于消费率下降时期.区际消费率差异是由于东中西部处于不同发展阶段引起的,最终消费率降低的主要原因是国民收入不公.在不影响发展的情况下,加大国民收入向居民分配的额度,可以有效提高东部居民消费率,维持住中西部居民消费率,从而缩小区际消费率差异,提高最终消费率.     

The role of actual,ideal, and ought self‐congruence in the consumption of hedonic versus utilitarian brands

To emotionally attach consumers to a brand and inspire brand loyalty, marketers often target the brand personality towards the consumer's actual or ideal self. The self is not limited to its actual and ideal dimension, however, and motivation to approach a desired self may vary depending on the consumer's personality. Thus, the current research is the first to link self‐congruence to self‐discrepancy theory by incorporating the ought self into the self‐congruence framework and taking into account self‐discrepancies as potential moderators of the self‐congruence effect. Additionally, hedonic brand nature is discussed as important condition for self‐congruence and self‐discrepancies exhibiting their fullest effect. The conducted study focuses on how actual, ideal, and ought self‐congruence influence emotional brand attachment and consequently brand loyalty. For brands of primary hedonic nature, findings confirm actual and ideal self‐congruence as drivers of emotional brand attachment, which in turn increases brand loyalty, while ought self‐congruence influences brand loyalty directly. Moreover, self‐discrepancies moderate the described relations, albeit their effect is contrary to theory‐based expectations. From these findings, the authors derive important implications for business practice and future research.     

基于动态环境背景的营销组合分析——创业营销组合与传统营销组合之差异

面对当前动荡复杂的营销环境,融合了创业导向和市场导向的创业营销(Entrepreneurial Market-ing)表现出了更具灵活性和适应性的优势。本文在回顾了创业营销和创业营销组合基本理论的基础上,从不同营销组合产生的环境背景角度分析了创业营销组合与传统营销组合的差异。除了环境背景不同之外,还识别了二者在对市场的反应速度、对环境中风险的容忍程度和对资源的利用方式上存在的显著差异。     

外显自尊和内隐自尊不一致性的研究综述

自尊的双重结构模型开拓了自尊研究新领域。近年来,外显与内隐自尊的不一致日益受到研究者的关注,因为它不但可以解释过去有关自尊领域存在的争议,也能够为进一步探索自尊的作用机制提供新的视角。     

长期股权投资差额分析

股权投资差额的本质是被投资单位净资产计价偏低或存在商誉,通过对股权投资差额、合并价差、商誉三者的比较分析,可以正确理解股权投资差额的实质。投资企业通常对股权投资差额进行摊销调整,消除由于被投资单位利润虚增而对投资企业利润的影响。现阶段对股权投资差额的摊销是出于谨慎性原则考虑,但存在着不合理性。本文拟对股权投资差额会计处理进行简要评析,并提出了一些想法和建议。     

Discrete discrepancy in factorial designs

Discrepancy measure can be utilized as a uniformity measure for comparing factorial designs. A so-called discrete discrepancy has been used to evaluate the uniformity of factorials. In this paper we give linkages among uniformity measured by the discrete discrepancy, generalized minimum aberration, minimum moment aberration and uniformity measured by the centered L₂-discrepancy/the wrap-around L₂-discrepancy. These close linkages provide a significant justification for the discrete discrepancy used to measure uniformity of factorial designs.     

运用前向神经网络法预测铁路客运量

为提高铁路客运量的预测精度,应用一种非线性预测方法:多层前向神经网络建立铁路客运量预测模型。在介绍误差修正学习算法和误差反向算法的基础上,通过预测实例计算,与其他3个常用预测模型:多元回归模型、简单移动模型和平均移动模型进行预测比较,结果表明误差反向算法的多层前向神经网络模型预测精度最高。     

FDI对国内投资挤入还是挤出?——以技术差距为视角

本文首先运用DEA-Malmquist指数法得出我国高技术产业与外商投资之间技术差距的变化,然后以其为调节变量,对1999～2010年我国高技术产业面板数据进行回归,得出如下结论:1.我国高技术产业领域内资企业与外资企业技术差距正在逐步缩小;2.引进的FDI技术水平应与东道国国内投资技术水平相适应,如果FDI技术水平脱离东道国技术水平的现实,非但不能产生良性循环,反而会使东道国企业由于与FDI技术差距过大而缺乏追赶动力,不利于FDI对东道国国内投资的挤入效应。     

正态模糊需求下(T,S)存储策略的安全库存研究

基于可信性理论,研究了市场需求以正态模糊数表示的情况下,安全库存的确定问题。并通过计算示例,分析了服务水平和需求的不确定性对安全库存的影响。