中国审计市场制度安排与研究思考——兼评审计意见购买的内在机理

审计市场在发展中,逐渐形成一些主要制度安排,如会计师事务所体制形式变迁、上市公司可以同时发行A股、B股和H股等、责权利失衡的上市审批和监管以及设定配股和退市底线。这些安排导致国际所在审计市场的主导地位,并产生股权融资偏好、IPO包装上市、上市公司"保壳"和控股股东"圈钱"等奇怪的现象,同时也决定着审计服务的基本特征。结合这些特有的制度背景,才能深刻把握审计意见购买的内在机理,从而揭示审计意见购买的基本规律和主要特征,并推动审计理论的发展。本文对此进行了探讨。     

无拍频控制技术在新一代CRH380CL型高速动车组上的应用

高速动车组技术的迅猛发展对牵引变流器的性能提出了更高的要求。在动车组传动系统中,单相脉冲整流器工作时,会在中间直流环节产生2倍于电网频率的脉动分量,该脉动分量传递到逆变器输出侧会在电机上产生拍频现象,引起转矩脉动和电机过热。     

网络购物环境下物流配送的瓶颈及其出路

当今世界,网络购物的盛行使得配送类业务呈现出了高速增长的态势。然而,由于网购环境的不成熟、不规范,在物流配送方面仍然不可避免地存在诸多问题,并制约了网络购物进一步地发展。文章首先阐述了网络购物在我国的发展现状,然后分析了网购环境下配送存在的问题,最后提出网购配送未来的发展出路。     

RFID在物流管理中的战略价值与挑战

射频识别是物流行业中的数据采集技术之一．能为物流和供应链管理提供大量准确和实时数据．为提高供应链敏捷性、透明度提供潜在的解决方案。但RFID技术的大规模应用取决于RFID系统能否与企业内外物流信息系统有效集成,企业能否分析数量巨大的数据,以及是否顺利实施和RFID技术采纳相关的组织流程和文化的重新设计。     

Term frequency – function of document frequency: a new term weighting scheme for enterprise information retrieval

In today's business environment, enterprises are increasingly under pressure to process the vast amount of data produced everyday within enterprises. One method is to focus on the business intelligence (BI) applications and increasing the commercial added-value through such business analytics activities. Term weighting scheme, which has been used to convert the documents as vectors in the term space, is a vital task in enterprise Information Retrieval (IR), text categorisation, text analytics, etc. When determining term weight in a document, the traditional TF-IDF scheme sets weight value for the term considering only its occurrence frequency within the document and in the entire set of documents, which leads to some meaningful terms that cannot get the appropriate weight. In this article, we propose a new term weighting scheme called Term Frequency – Function of Document Frequency (TF-FDF) to address this issue. Instead of using monotonically decreasing function such as Inverse Document Frequency, FDF presents a convex function that dynamically adjusts weights according to the significance of the words in a document set. This function can be manually tuned based on the distribution of the most meaningful words which semantically represent the document set. Our experiments show that the TF-FDF can achieve higher value of Normalised Discounted Cumulative Gain in IR than that of TF-IDF and its variants, and improving the accuracy of relevance ranking of the IR results.     

The effect of human image in B2C website design: an eye-tracking study

On B2C shopping websites, effective visual designs can bring about consumers’ positive emotional experience. From this perspective, this article developed a research model to explore the impact of human image as a visual element on consumers’ online shopping emotions and subsequent attitudes towards websites. This study conducted an eye-tracking experiment to collect both eye movement data and questionnaire data to test the research model. Questionnaire data analysis showed that product pictures combined with human image induced positive emotions among participants, thus promoting their attitudes towards online shopping websites. Specifically, product pictures with human image first produced higher levels of image appeal and perceived social presence, thus stimulating higher levels of enjoyment and subsequent positive attitudes towards the websites. Moreover, a moderating effect of product type was demonstrated on the relationship between the presence of human image and the level of image appeal. Specifically, human image significantly increased the level of image appeal when integrated in entertainment product pictures while this relationship was not significant in terms of utilitarian products. Eye-tracking data analysis further supported these results and provided plausible explanations. The presence of human image significantly increased the pupil size of participants regardless of product types. For entertainment products, participants paid more attention to product pictures integrated with human image whereas for utilitarian products more attention was paid to functional information of products than to product pictures no matter whether or not integrated with human image.     

FTA分析法在建筑工程施工风险分析中的应用研究

概率预测是评估建筑工程事故风险的基本手段,基于对建筑工程风险因素的综合分析,确定了建筑工程风险源因素FTA(Fault Tree Analysis)分析方法,目的在于为建筑工程概率预测方法的研究提供一种新的尝试,故为采取合理的防治技术措施在理论上、方法上提供有益的指导,并最终减少和控制建筑工程事故的发生.     

Cross-border commuting and consuming: an empirical investigation

This article contributes to our understanding of cross-border activity in general and the determinants of cross-border trade in particular by focusing on the part of cross-border sales that arise due to work-related cross-border crossings of households. We analyse empirically how cross-border consumption expenditures vary across product and services categories as well as household characteristics using representative household survey data of cross-border commuters to Luxembourg. In total, these households spend an estimated 17% of their gross annual income across the border, contributing about 10% to the total household final consumption expenditure (HFCE) in Luxembourg. Cross-border expenditure is linked to individual- and household-related characteristics and to distance between home and work. Cross-border commuters systematically exploit arbitrage opportunities that arise because of existing price level (index) differences between the country of work and the country of residence.     

基于RFID技术的信息流和物资流的同步融合架构的研究

RFID技术是一种非接触式的自动识别技术．它具有使用寿命长、读取距离大、标签上数据可以加密、存储数据容量大、存储信息更改自如等优点．也是一种市场前景和应用规模巨大的高新技术。本文分析了物流中实物流与信息流同步融合的迫切性．应用RFID技术构建了实物流与信息流同步融合模型，设计了生产物流RFID化和RFID仓库的信息融合架构。     

凝结水泵高压变频器控制在国电永福发电有限公司的应用

文章阐述了针对国电永福发电有限公司3号、4号机组凝结水泵工频控制的情况,利用变频器对凝结水泵控制系统进行改造的方案,并总结了凝结水泵电机控制采用变频装置节能和工艺控制性能的优点。