Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852)

This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion we suggest that the adoption of double-entry bookkeeping in 1851 was influenced more by the managers' self-perception as traders, and the belief (internal and environmental) that the company must employ an accounting method appropriate to its new commercial status, than by State pressures derived from the enactment of a new accounting regulation in 1829.     

城市居民慈善认知状况及应对策略分析——以辽宁省14市数据为例

居民慈善认知水平的高低反映一个国家的慈善发展水平。本文以辽宁省14个市的居民慈善认知现状调查为例,通过了解居民对慈善行为内容的认知、对慈善作用的认知状况,分析慈善认知对居民具体慈善行为的影响,进而有针对性提出提高居民慈善认知水平的对策建议。     

成语谐音仿拟广告词理解的认知阐释

从认知语言学中的完形趋向理论和概念合成理论出发,重新审视成语谐音仿拟广告词。这一尝试性分析揭示了该类广告词理解的认知过程,扩展了这两个理论对语言现象的解释力,同时也为解释这类广告词广受青睐的深层原因提供了一种新的阐释空间,从而丰富了对这一语言现象的研究。     

Overestimating Oneself and Overlooking the Law: Psychological Supports for Employment at Will

This article studies the hypotheses that people tend to underrate other people's work motivation and skills relative to their own, and further tend to be unaware of the legal status of employment at will in contemporary U.S. law. The theoretical part of the article describes psychological bases for the hypothesized tendencies and explains how they can be expected to foster acquiescence to employment at will and high employment insecurity. The empirical portion of the article describes and discusses a survey of M.B.A. students that probed their knowledge of and attitudes toward U.S. employment law, along with their attitudes toward employment insecurity and work motivation. Consistent with the hypotheses, the study found widespread lack of knowledge about the legal status of employment at will, as well as a tendency toward overrating one's own work motivation relative to others and a tendency toward taking higher risks of termination when they were presented as controllable on an individual, though not a group, basis.     

Tourists’ impulse buying behavior at duty-free shops: the moderating effects of time pressure and shopping involvement

This study investigates the consumer behavior of tourists at duty-free shops who experience different limitations on shopping than do consumers at general shopping malls. The target for sampling was outbound tourists who shopped in two hotel duty-free shops in Seoul, Korea. The final analysis used data from 343 respondents and the results revealed (1) the more positive the emotions felt by tourists, the more impulsive buying behavior occurs; (2) time pressure during shopping reinforces negative emotions, resulting in increased affective impulse buying; and (3) increased shopping involvement directly increases cognitive impulse buying.     

卫星稀疏信道中频谱空穴的新型检测算法

面对宽带移动卫星通信中信道占用呈现的稀疏状态和时而存在的稀疏干扰,以低速率采样和运算是简化设备的必要途径。针对宽带频谱范围内稀疏信道信号和干扰信号的检测,提出了一种用于直接估计频谱空穴的压缩采样算法,以低速率对信号进行采样,通过相关向量机进行迭代优化,给出检测估计值。该算法基于最大似然贝叶斯估计,具有良好的抗噪性能,同时能够降低设备复杂度。仿真结果表明,其抗噪性能明显好于CVX方法而略逊于理想情况,而前端随机序列的相关性是影响检测性能的重要因素。     

认知OFDM系统旁瓣抑制新方法

针对认知正交频分复用（OFDM）系统带外辐射（OBR）严重问题,在研究基于功率谱密度的主动干扰消除算法（PSD-AIC）模型的基础上,提出了动态PSD-AIC的方法,通过对每一子载波位置OBR的计算,比较选择出OBR取值最小处,作为对消子载波的最优位置,显著改善了系统对OBR的抑制性能（增大约10dB）。对比分析了算法的计算开销,研究了设计参数对OBR的影响,提出了实际应用时的参数选择基准。仿真结果和理论分析表明,动态PSD-AIC方法可以显著减小带外干扰。与PSD-AIC方法相比,旁瓣抑制深度可增加约10dB;与传统AIC方法相比,只需相似计算量,干扰抑制性能便可明显增加。