证券市场信息披露重大性标准探析

重大性标准的确立是确定证券市场信息披露范围的基础和前提。在不同的语境中重大性标准分别表现为重大事实、重大变化和重大信息三个层次。在司法实践中,重大性标准经由具体的案例不断得到修正和发展。我国证券法中的重大性标准具体表现为投资者决策标准、价格敏感标准以及发行人品质不利影响标准。我国对重大信息暂不应采取统一标准。     

Risk communication in dementia care: family perspectives

Family carers are often involved in decisions concerning the health and social care needs of people with dementia. These decisions frequently involve considering risks inherent in daily living situations and discussing these with care recipients and professionals. The purpose of this study is to understand the risks that present most concern to family carers; explore attitudes and approaches of this group towards risk; and examine how information about risks is shared between familial carers, care recipients and professionals working in dementia care. Five focus groups were held across Northern Ireland between April and July 2015 involving 22 carers. Risks of most concern were driving, falls, financial risks, getting lost and using electrical appliances. Concepts of ‘risk’ related to terms such as danger, harm and vulnerability with emphasis on consequences rather than likelihoods. The psychosocial benefits of taking risk were recognised by some participants. Discussion of risks with family members with dementia primarily involved bringing risk matters to the attention of the individual. Family carers talked with a wide range of professionals about risks. Divergences in perspectives were noted, particularly in relation to matters of health and safety. A model of risk communication is developed illustrating how this can play a key role in informed, shared decision-making where a family member has dementia, serving an important role in risk management processes in informal community dementia care.     

Analyzing Determinants of Household Financial Decision-Making: Household Stock Investment in China

This article studies the effects of factors such as income gaps within couples on their division of financial decision-making. Using unique data obtained from the China Household Finance Survey (CHFS), we find that family financial decision-making is dominated by husbands, if they work in financial industries. Moreover, the larger the gap between his income and his wife’s, the more likely the husband is to make decisions on household financial matters. Lastly, our result rejects Hypothesis 2, suggesting that Chinese men tend to hold decision-making power initially, while their wives tend to hold this power as they age.     

石化行业生产经营优化实用经济分析方法综述

经济分析是企业生产经营优化的基础。经济分析方法较多，实际优化工作中需要针对优化对象和优化范围选择合适的方法。石化工业是典型的过程工业，文章结合石化企业特点论述了石化企业生产经营优化三种常用经济分析方法的具体应用。指出边际贡献分析法只适合石化行业下游装置的局部优化分析，投入产出分析法可用于任何类型装置的优化分析但不适合石化企业整体优化，线性规划法作为最优化分析方法，更适合于石化企业的整体优化分析。同时指出，无论采用那种经济分析方法，都要综合考虑原料资源、装置能力、市场环境等各种相关要素。     

商业地产投资的实物期权特性及应用框架研究

商业地产开发投资中存在投资的不可逆性、外部环境的不确定性和决策的灵活性,因而具有实物期权特性。从确定要解决的问题、分析不确定性的来源、鉴别关键的不确定性因素、识别实物期权类型、构建期权定价模型、计算项目价值、检查计算结果和重新设计8个方面,构建了商业地产投资决策的实物期权分析框架。     

An Exploration of the Role Values Plays in Design Decision-Making

The paper explores the role of values in design decision-making through the eyes of key authors and a pilot study. ‘Knowing that’ and ‘knowing how’ in designing are reviewed and the problematic distinctions between ‘know how’; and skill noted. The effect of values on design decision-making is discussed and examples from the pilot study are presented together with a new categorisation strategy for values in design decision-making.     

考虑损失厌恶的物流服务供应链质量承诺决策分析

在物流服务供应链系统中,服务质量承诺能够有效降低客户的感知风险,是物流服务顺利交付的重要保证。本文考虑了客户的损失厌恶这种心理机制,以物流服务供应链整体效用最大化为目标构建集成商的质量承诺决策模型,并分析了质量监控成本、质量补偿成本、客户感知质量均值、客户收益敏感度以及客户损失厌恶程度对最优的质量承诺的影响。分析结果表明,集成商在考虑客户损失厌恶偏好情景下的质量承诺水平要高于仅考虑质量成本的情景。同时,客户损失厌恶程度和收益敏感度对质量承诺决策产生积极的作用,其中客户收益敏感度影响更大。     

库存控制之供应链多目标视角下的应用研究——以工业润滑油供应链为例

供应链环境下库存控制的研究已经成为趋势,区别于常规的单目标库存控制的研究,本文以工业润滑油供应链为依托,提出了在供应链背景下考虑供应链库存成本最小化和客户平均需求满足率最大化为目标的库存控制研究思路,构建了多目标库存控制模型。最后将所建的供应链视角下多目标库存控制决策模型进行实证分析,为目标供应链上的企业做出生产、销售等决策提供依据。     

The end of risk communication as we know it

According to the US National Research Council, risk communication ought to be viewed as a dialogue among people conducted to help facilitate a more accurate understanding of risks and, related, the decisions they may make to manage them. But, in spite of this widely accepted perspective on risk communication, there is often a disconnect between how it is defined and how it is practiced. Rather than focusing on a true dialogue aimed at improving risk assessments and risk management decisions, risk communication is often viewed as means of simply educating people about existing risk assessments so that, on their own, they might make (or contribute to) better risk management decisions. More worrisome, risk communication is still often seen as a means of ‘correcting’ misconceptions about, or perceptions of, risk; in other words, risk communication is used as a vehicle for attempting to align lay perceptions with their expertly assessed severity. In this paper, I argue that risk communication must become more decision-focused if it is to meet the objectives set forth – in 1989 – by the US National Research Council.     

Debate: Academia can tax one's patience

Public procurement processes have been extensively studied, but previous research has not sought to explain public procurement in terms of cognitive heuristics. This paper examines the award of a large public sector contract and outlines how the decisions were made. Heuristics were used throughout the process. Three heuristics—EBA, conjunctive, and WADD—were used in combination to reduce the number of bidders for the contract from a somewhat unmanageable 63 down to four. This paper allows the underlying stages to be viewed from this perspective and therefore it explores procurement in a way that sheds new light on the processes involved.