公司诉讼风险对审计决策的影响研究——基于异常审计费用和审计意见的证据

近年来上市公司诉讼风险不断攀升,对审计师决策行为的影响日益凸显。基于这一背景,系统探讨公司诉讼风险对审计决策的影响,分别研究公司诉讼风险对审计费用决策和审计意见决策的影响,并考察在诉讼风险冲击下审计费用决策和审计意见决策间的关系,同时结合我国制度背景,研究法律环境差异性对两种决策之间关系的影响。研究发现：公司诉讼风险越高,审计师收取正向异常审计费用的概率越高,出具非标准审计意见的可能性越大;审计费用策略和审计意见策略之间存在替代关系,即审计师倾向于在出具标准审计意见时收取正向异常审计费用作为风险补偿。进一步研究表明,在外部法律环境薄弱地区,审计费用决策和审计意见决策之间的替代关系更加显著。研究结论有助于合理解释和评价审计师的决策行为,对监管机构规范审计师的行为有着一定的启示意义。     

排污权交易市场下的厂商最优决策

针对水污染物排放权交易市场中排污权的转让问题,分别构建了高污染处理成本厂商和低污染处理成本厂商在行业间排污权转让的最优决策模型,以及同行业内的双寡头厂商之间的排污权转让的博弈模型,从而求得排污权的最优定价,以及两种转让方式下厂商的最优生产量以及最佳排污权交易量,为排污权交易市场下厂商的最优决策提供参考依据。     

信息传递、家庭养老保险与农户农业规模经营参与决策分析——以农户农地股份合作社入股决策为例

如何激发农户参与农业规模经营的积极性,是实现其与现代化农业有机衔接的关键之一。本文以农地股份合作社为例,基于728户非社员农户样本,着重分析了信息传递、家庭养老保险对非社员农户入股决策的调节作用及其相互作用。研究发现,家庭养老保险参与、政策信息、社员评价信息传递对非社员农户入股决策均表现出显著的正向调节作用。其中,社员评价信息传递边际效应最高,对非社员农户的调节作用随传递信息内容等级的提高而提高。此外,信息传递对非农社员入股决策影响的边际调节效应递减。家庭养老保险对非农户社员入股决策的正向调节作用需要一定的信息传递为基础。因此,本文提出如下建议:可针对特定农业规模经营方式,在发展的不同阶段采取不同的信息传递方式;健全运行机制和监督机制,提高参与农户评价;完善农村社会保险体系,提高农户风险补偿预期。     

物联网技术在一体化军事物流信息系统中的应用

简单介绍了新兴的物联网技术并对其在军事物流中的作用进行了分析,提出了构建基于物联网的一体化军事物流信息系统的初步设想,并对所要完成的主要工作进行了初步规划。     

基于信息融合技术的备件库存控制决策模型研究

备件在保证企业正常生产发挥着巨大作用。本文通过对备件库存决策信息的特征进行分析的基础上,构建了基于多源信息融合技术的备件库存控制决策模型,并对采用何种信息融合方法与策略进行备件库存决策分析做了一定的研究。     

关于因子分析的几点看法

因子分析作为探索系统内运动规律的重要工具之一被广泛使用。因子分析属于描述性分析,它能够保证在数据信息损失最小的前提下,从大规模的原始数据群中,迅速将重要的信息提取出来。将高位的数据集合进行降级处理,迅速地揭示系统中的因子结构,使人们对该系统达到尽可能充分和全面的认识。     

科学发展观指导下发展权实现目标、进程与决策机制探析

发展权是《发展权利宣言》所确立的基本人权之一。实现全国各族人民的发展权是我们的重要任务和努力目标。在执政党所提出的科学发展观指导下,发展权实现的目标在于让人民切实享有经济、社会、政治、文化和环境等诸方面因素全面发展的成果;而经济、社会、政治、文化和环境等诸方面协调发展和可持续发展保证了发展权实现进程的协调性与可持续性;发展权实现的决策中应当建立起经济影响因素与非经济影响因素的综合评估机制并实现由政府单纯主导发展决策机制向民众全面参与发展决策机制的转变。     

Prioritizing destination attributes for optimal resource allocation: a study of Chinese tourists visiting Britain

ABSTRACT

This study assesses the importance, performance, and the interrelationships of key destination attributes for marketing managers to prioritize resource allocation. A three-dimensional analysis of importance–performance–impact-analysis (IPIA) factors, based upon a survey sample of 275 Chinese tourists to Britain and an expert panel interview with 10 destination marketing managers is presented. Data analysis was based upon a mix of multi-criteria decision-making methodologies, the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method and the Analytic Network Process (ANP) method. The framework can be applied to prioritize resources allocation to improve customer satisfaction in other contexts, such as a sector or a specific business.     

The search for the best deal: How hotel cancellation policies affect the search and booking decisions of deal-seeking customers

This study examined cancellation policies and their role in shaping travelers’ deal-seeking behavior, exploring the impact of cancellation fees and deadlines on three, mutually exclusive, customers’ hotel booking behavior categories: “Book”, “Book and Search”, and “Search”. 291 subjects, who participated in a week long online “booking game”, attempted to book a room in a virtual hotel and get the best deal. The results were tested using small sample t-test for comparing proportions between two independent populations, non-parametric multiple pairwise comparisons, and multinomial logit regression models. The findings indicate that the cancellation deadline affected participants’ behavior while the size of the cancellation fee had no statistically significant impact. In addition, there was no significant difference between lenient cancellation deadline and no cancellation policy.     

Where to vacation? An agent-based approach to modelling tourist decision-making process

Agent-based models (ABMs) are becoming more relevant in social simulation due to the potential to model complex phenomena that emerge from individual interactions. In tourism research, complexity is a subject of growing interest and researchers start to analyse the tourism system as a complex phenomenon. However, there is little application of ABMs as a tool to explore and predict tourism patterns. The purpose of the paper is to develop an ABM that increases knowledge in tourism research by (i) considering the complexity of tourism phenomenon, (ii) providing tools to explore the complex relations between system components and (iii) giving insights on the functioning of the system and the tourist decision-making process. A theoretical ABM is developed to improve knowledge on tourist decision-making in the selection of a destination to vacation. Tourists’ behaviour, such as individual motivation, and social network influence in the vacation decision-making process are hereby discussed.