刍议契约会计与衍生金融工具的确认

契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。会计确认是一个过程,意味着某些项目的确认并不是一次完成。衍生金融工具交易是一个过程,其确认要经过初始确认、后续确认和终止确认。供应链契约所涉及的权利与义务具有“确定性”的特点,对其是否可在签约时确认及对会计确认问题的影响值得进一步探讨。     

In at the deep end: Conducting processual research on organisational change

This article provides a series of reflections on the practice of carrying out processual research on organisational change. At a broad level, some of the main tasks associated with conducting company case studies are described and the benefits of this approach for dealing with complex change data are outlined. At a more specific level, the article addresses three main areas tied to the actual “doing” of processual research. First, the notion of tacit knowledge and “getting your hands dirty” by engaging in ongoing in-depth fieldwork. Second, the design and implementation of a longitudinal case study research programme. Third, the advantages and concerns of combining a range of different data collecting techniques in carrying out processual studies. Overall, the main intention is to provide some useful reflections and practical insights, as well as providing something of the flavour of carrying out this type of research.     

企业物流外包的风险与防范

通过分析企业物流外包过程中存在的内部障碍及在接受第三方物流时的顾虑，提出了一系列防范措施，并针对接受第三方物流时的顾虑制定了分成合约策略。     

企业文化对员工心理契约的影响机制研究——以某高科技上市公司为例

本文的基本观点是,企业文化是通过影响员工心理契约的形成而发挥作用的。本研究发现,企业文化是员工心理契约形成的更一般性的基础,企业文化的特征将决定员工心理契约的性质。我们认为,员工心理契约是一个平衡结构,员工责任和组织责任在内容和强度上都需要平衡。     

城市化进程中的产业政策选择

当前我国已进入城市化加速阶段,促进城市化水平的提高应成为制定产业政策的重要出发点.从各产业的比较劳动生产率、国际竞争力和就业吸纳能力等方面入手进行分析,筛选出了若干发展潜力大、就业吸纳能力强的行业;并指出这些行业在我国未来的城市化进程中将起到至关重要的作用,应制定相应的政策加以重点扶持.     

Bayesian life test planning for the Weibull distribution with given shape parameter

This paper describes Bayesian methods for life test planning with Type II censored data from a Weibull distribution, when the Weibull shape parameter is given. We use conjugate prior distributions and criteria based on estimating a quantile of interest of the lifetime distribution. One criterion is based on a precision factor for a credibility interval for a distribution quantile and the other is based on the length of the credibility interval. We provide simple closed form expressions for the relationship between the needed number of failures and the precision criteria. Examples are used to illustrate the results.Received: October 2002 / Revised: March 2004     

The Impact of Non-Normality and Estimation Methods in SEM on Satisfaction Research in Marketing

This paper discusses consequences of violating the normal distribution assumption imbedded in Structural Equation Modeling (SEM). Based on real data from a large sample customer satisfaction survey we follow the procedures as suggested in leading textbooks. We document consequences of this practice and discuss its impact on decision making in marketing.     

数据挖掘在信用风险管理中的应用

本文详细分析了在现代信用风险管理中不同方法对数据质量的要求,并在此基础上提出采用数据挖掘方法改进数据质量、提高计算精度的建议,供我国金融机构信用风险管理之借鉴。     

基于数据融合的自来水浊度检测方法

为了提高流动电流仪(SCM)对自来水浊度检测的精度,文章提出了一种基于神经网络数据融合技术的数据处理方法。该方法可以消除测量中的原水流量、供电电源波动、絮凝剂浓度、温度等干扰量对流动电流仪的影响,提高了测量的精度。