An Experimental Study of Auditor Analytical Review Judgements

This paper provides evidence as to how five factors highlighted in the current UK auditing standard are taken into account by auditors in analytical review (AR) judgements. While the relative importance of particular cues was generally found to be consistent with the standard, certain factors were taken into account only to a marginal extent. Little evidence of configural cue usage was identified. The study also provides evidence of a tendency towards conservatism in the way auditors approach AR. The results suggest both that the potential to substitute AR for other substantive procedures may be realised only imperfectly and that the issue of configural reasoning should be addressed in the auditing standard.     

考虑专家信度的一种供应商评价方法

在供应商评价中,专家打分是经常采用的方法.但是由于专家的学识、经验、考虑问题的角度和对评价对象的熟悉程度不同.专家打分往往与客观实际存在差距.文章在考虑专家信度的基础上,运用模糊层次分析法对供应商进行评价,评价结果更加接近客观实际.     

浅谈如何提高民族预科化学教学的质量

提高民族预科教学质量,对促进民族预科教育稳定健康发展具有重要的实践意义。民族预科生的化学素质偏低,如果只按一般的教学策略和手段进行教学,不仅不能有效避免预科生对中学化学知识厌学的倾向,而且难以在短短一年时间里使预科生的化学素质有长足的进步。因此,必须采取有效的特殊的教学策略,对教学理念、教学方法、教学内容以及教学手段等做相应调整。     

论化学教师的PCK结构及其建构

如何利用学科教学知识提高化学课堂的教学成效,是每一名化学教师都应该关心的问题。     

Analytical approximations of local‐Heston volatility model and error analysis

This paper studies the expansion of an option price (with bounded Lipschitz payoff) in a stochastic volatility model including a local volatility component. The stochastic volatility is a square root process, which is widely used for modeling the behavior of the variance process (Heston model). The local volatility part is of general form, requiring only appropriate growth and boundedness assumptions. We rigorously establish tight error estimates of our expansions, using Malliavin calculus. The error analysis, which requires a careful treatment because of the lack of weak differentiability of the model, is interesting on its own. Moreover, in the particular case of call–put options, we also provide expansions of the Black–Scholes implied volatility that allow to obtain very simple formulas that are fast to compute compared to the Monte Carlo approach and maintain a very competitive accuracy.     

商业组织创新:一个分析框架

商业组织创新是一项有计划的系统工程,是一个动态的渐进变革过程。其发展变革的趋势是确定每一个发展阶段特定商业组织创新内容和方向的依据。文章认为,生产组织特征与商业组织特征的历史互动,决定着商业组织创新的技术方向;消费需求特征及其变动趋势与商业组织的性质、特征的历史互动,决定着商业组织创新的任务;历史环境特征及其演变趋势对商业组织创新具有多方面、多层次的影响;商业组织自身的性质和特征决定了商业组织创新与其他类型企业的异质性。由于这四个因素的不断变化,决定了商业组织变革是一个持久性的课题,商业企业只有紧紧把握这四个因素的特点和发展趋势,才能始终把握住组织变革的正确方向。     

跨国零售企业行为分析框架:以沃尔玛为例

近年来,外资零售企业在华投资及扩张行为已引起人们普遍关注,急需从理论与实践两方面深刻解读其扩张机理.文章基于零售企业性质与资源特征视角,以邓宁的三优势模式为理论依据,运用规范分析与案例分析相结合的方法,系统分析了零售企业对外直接投资的决定因素,揭示了三优势模式之于跨国零售企业的特定内容,提出了跨国零售企业对外直接投资行为分析的一般理论框架.     

使用标准物质提高化学检测质量

介绍标准物质的概念,分类,用途等有关知识,主要是标准物质在化学检测中的监控和测量结果的显著性检验以及标准物的定值评分。     

Prioritizing Brand Equity Methods From Customers’ Perspective for the Food Industry

Brand equity assessment is an important measurement of strategic value for internal use as well as for external stakeholders. Although there are a number of methods available for brand evaluation, it is still uncertain which approach is best. Yet almost no research exists that has prioritized the existing brand equity methods from the perspective of different stakeholders through a survey. In this article a model is developed for prioritizing brand equity methodologies from the viewpoint of customers as a stakeholder of brand equity. The developed model can help businesses to deploy a brand equity methodology that best considers the criteria of their customers as one of their key stakeholders. The criteria of this process are the expectations of customers from a brand. The priority of these criteria sets via a structured questionnaire filled by customers. Then the analytical hierarchy process (AHP) incorporates to prioritize the methodologies versus these criteria. This study set out to prioritize the brand equity pool to help practitioners and academics in assessing the alternative techniques and selecting the most relevant one that measures the most important criteria of brand in the eyes of customers.     

如何提高会计调查研究质量：一个基于样本代表性的理论评析框架

调查研究是我国会计研究中最早使用的实证研究方法,但如何提高调查研究质量却尚未得到应有的重视.本文从提高样本代表性,进而提高调查研究质量的视角出发,提出一个理论评析框架,并对该框架进行全面、系统的阐析,为提高和评价调查研究的质量提供客观、科学的理论依据.