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961.
丁丽宏 《吉林省经济管理干部学院学报》2006,20(5):22-23
随着经济环境的迅速变化和企业竞争的加剧,财务指标体系已经远远不能满足企业战略管理的需要,平衡计分卡战略管理体系应运而生.该体系的优越性很多,但也存在许多问题,其在我国企业的实际应用中,不应全部照搬照用,应具体问题具体分析,使其发挥真正的作用. 相似文献
962.
Market microstructure noise is a challenge to high-frequency based estimation of the integrated variance, because the noise
accumulates with the sampling frequency. This has led to widespread use of constructing the realized variance, a sum of squared
intraday returns, from sparsely sampled data, for example 5- or 15-minute returns. In this paper, we analyze the impact of
microstructure noise on the realized range-based variance and propose a bias correction to the range-statistic. The new estimator
is shown to be consistent for the integrated variance and asymptotically mixed Gaussian under simple forms of microstructure
noise. We can select an optimal partition of the high-frequency data in order to minimize its asymptotic conditional variance.
The finite sample properties of our estimator are studied with Monte Carlo simulations and we implement it using Microsoft
high-frequency data from TAQ. We find that a bias-corrected range-statistic often leads to much smaller confidence intervals
for the integrated variance, relative to the realized variance.
We should like to thank an anonymous referee and the associate editor for insightful comments on an earlier draft. Parts of
this paper were written while Kim Christensen was at the University of California, San Diego, whose hospitality is gratefully
acknowledged. Mark Podolskij received financial support from CREATES funded by the Danish National Research Foundation, and
Mathias Vetter was supported by the Deutsche Forschungsgemeinschaft grant SFB 475 “Reduction of Complexity in Multivariate
Data Structures.” The code for this paper was written in the Ox programming language, due to Doornik (2002). All views expressed
here are those of the authors and do not necessarily represent the views of Nordea. 相似文献
963.
Fang Lee Cooke 《Human Resource Management Journal》2018,28(1):1-13
Why is context important in human resource management (HRM) research? What and how contextual factors may be studied when investigating an organisational phenomenon? Against a positivist trend of decontextualisation in HRM research, this paper addresses these questions by situating them in an international context. It argues that context is important in making sense of what is happening at workplaces in order to provide relevant solutions. It also outlines three layers of context and draws on an empirical story to illustrate how the utilisation and conceptualisation of context may be underpinned by the researcher's intellectual and social upbringing and theoretical orientation. The paper calls for more qualitative studies to redress the imbalance in HRM research. It also calls for a more open‐minded, inductive, and inclusive approach to indigenous research that may present very different contexts, ways of contextualising, and knowledge paradigms from the dominant discourses prevailing in HRM research. 相似文献
964.
A Unified View of Signal Extraction, Benchmarking, Interpolation and Extrapolation of Time Series 总被引:1,自引:0,他引:1
Estela Bee Dagum Pierre A. Cholette Zhao-Guo Chen 《Revue internationale de statistique》1998,66(3):245-269
Time series data are often subject to statistical adjustments needed to increase accuracy, replace missing values and/or facilitate data analysis. The most common adjustments made to original observations are signal extraction (e.g. smoothing), benchmarking, interpolation and extrapolation. In this article, we present a general dynamic stochastic regression model, from which most of these adjustments can be performed, and prove that the resulting generalized least square estimator is minimum variance linear unbiased. We extend current methods to include those cases where the signal follows a mixed model (deterministic and stochastic components) and the errors are autocorrelated and heteroscedastic. 相似文献
965.
In this paper, we investigate certain operational and inferential aspects of invariant Post‐randomization Method (PRAM) as a tool for disclosure limitation of categorical data. Invariant PRAM preserves unbiasedness of certain estimators, but inflates their variances and distorts other attributes. We introduce the concept of strongly invariant PRAM, which does not affect data utility or the properties of any statistical method. However, the procedure seems feasible in limited situations. We review methods for constructing invariant PRAM matrices and prove that a conditional approach, which can preserve the original data on any subset of variables, yields invariant PRAM. For multinomial sampling, we derive expressions for variance inflation inflicted by invariant PRAM and variances of certain estimators of the cell probabilities and also their tight upper bounds. We discuss estimation of these quantities and thereby assessing statistical efficiency loss from applying invariant PRAM. We find a connection between invariant PRAM and creating partially synthetic data using a non‐parametric approach, and compare estimation variance under the two approaches. Finally, we discuss some aspects of invariant PRAM in a general survey context. 相似文献
966.
结合棚户区改造项目的特点,分析棚户区改造项目成本测算的重要性及难点,例如前期难以精准估算拆迁量、拆迁周期难以预估、内部收益率基准值难以确定,然后阐述棚户区改造项目资金平衡测算,包括实施单位的盈利模式、资金平衡方案的确定、资金平衡的难点问题等,为棚户区改造的投资管理提供一定的建议和参考. 相似文献
967.
通过对注水泵机组磨损数据的统计处理,可得到寿命统计分布规律,并把握其可靠性数字特征,从而确定其可靠性指标;通过对不同机组磨损数据子样总体方差的显著性检验,可推断其总体寿命的稳定程度,并通过其子样总体均值的差异性检验,判断相互间磨损差异;通过对各台机组的趋势检验,得到各台机组的磨损趋势变化。这些对油田现场把握机组运行状况、合理安排检修,指导维修以及施工的经济性核算等环节有科学指导作用。 相似文献
968.
This paper contributes to the literature by integrating relevant insights from institutional theory and expected efficiency gains to explain organisational responsiveness to work–life issues. In times of global crisis it seems relevant to explore both the question of whether institutional pressures influence organisational behaviour and the positive and negative consequences implementing work–life practices. We tested the model using survey data from 146 private Spanish firms in two different industries. Hierarchical regression analyses tested the relationship between institutional pressures and organisational responsiveness and the potential moderator effect of the expected efficiency gains. The results reveal that mimetic and particular normative pressures significantly influence work–life practices, while coercive and global normative pressures appear not to do so. The perception of certain negative consequences related to the implementation of work–life practices inhibits this responsiveness. The positive outcomes are only relevant for the moderating effect they have on the relationship between institutional pressures and work–life responsiveness. 相似文献
969.
针对模型模拟中投入产出表与能源平衡表投入产出关系可能不一致的问题,利用投入产出分析的价格模型,用能源平衡表对投入产出表进行了部门能源消费的校准,得到的混合型投入产出表与能源平衡表完全符合。这一工作可以改进目前可计算一般均衡(CGE)模型工作中广泛存在的数据不一致、调整缺乏依据以及比较与校准不足的问题。 相似文献
970.
关于资产负债表的经济学思考 总被引:4,自引:0,他引:4
本文从管理学与经济学相结合的视角对资产负债表进行重新认识,探寻资产负债表上各项目的内涵及其与管理的关系,解读企业各利益相关者的博弈行为。本文指出:企业战略直接制约了企业资产的基本结构;企业资产的基本结构与盈利模式揭示了企业对战略承诺的遵守与实施;企业资产运用的效率表现为企业基于经营活动或投资活动的两种核心竞争力;企业资本结构的安排与优化揭示了企业各资源供给者在同一利益共同体下的产权与控制权的博弈过程;企业利益相关者之间的博弈均衡即企业资本结构的长期稳定是企业可持续发展的保障机制。 相似文献