美国上市公司分部信息披露制度发展研究

本文对美国分部信息披露制度的发展情况进行了研究,考察了促进美国分部信息披露发展的各种力量及其在分部信息披露制度发展方面的贡献,从中得到了一些有益的启示,为进一步完善我国上市公司分部信息披露规范提供了有益的借鉴。     

美国次级抵押贷款市场的发展和危机

美国的住房抵押贷款市场经历了三个发展阶段,目前已进入证券化发展阶段。美国金融制度的改变和房地产市场的发展促使了次级抵押贷款市场的发展。次级抵押贷款市场的积极作用是使低收入者买得起房子。2006年9月,美国次级抵押贷款市场危机爆发,危机的特征是借款者被取消抵押品赎回权和抵押贷款坏帐高涨,金融机构濒临破产。导致次级抵押贷款市场危机爆发的原因是美国房价泡沫的破灭和利率上升。掠夺性放贷和监管缺位是美国次级抵押贷款市场存在的主要问题。     

有时限取送混合车辆路径问题的模型及其禁忌搜索算法研究

研究了带时间窗的取送混合车辆路径问题.问题中,每个客户带有取货和送货两个时间窗,每个客户处的取货和送货任务可以通过访问一次全部完成,也可以分两次访问分别完成送货和取货任务.在对该类问题进行描述和取送一体化战略的基础上,建立了有时限取送混合车辆路径问题的数学模型.通过设计一种新的解的表示方法构造了该问题的禁忌搜索算法.实验计算结果表明,用该禁忌搜索算法求解有时限取送混合车辆路径问题,不仅可以取得很好的计算结果,而且收敛速度较快,计算结果也较稳定.     

基于SPSS的中山市国家级生态示范区生态经济分区研究

在可持续发展思想的指导下,以生态经济学理论为依据,探讨了生态示范区建设规划中生态经济区划分的原则、指标和方法。应用SPSS软件进行因子分析、主成分分析、聚类分析,将中山市国家级生态示范区划分为中—东部中心城镇建设与自然生态保护区、西—西北部工业生态发展区、东北部农业生态开敞区和南部环境生态建设区4个生态经济区,应用ArcView GIS绘制中山市生态经济分区图,并提出了各区可持续发展的主要对策。     

企业信息技术投资绩效的形成机理--基于能力理论的解析

信息技术如何影响企业绩效是一个引起广泛关注但尚未深入研究的问题。文章评述了以往信息技术投资绩效形成机理的相关研究,基于企业能力理论并侧重于其组织资本特性,本文对信息技术能力概念进行了完整诠释,将IT能力区分为IT基础能力、IT作业能力、IT协调能力和IT发展能力等逐级递进的能力层次,并运用这一概念从IT投资的资产转化过程、IT资产的有效使用过程、外部环境影响IT绩效的过程等方面对IT能力的逐级构成机理进行了分层次论述。进而从信息技术能力的具体构成详细阐明了信息技术与组织绩效之间的逻辑传递机制,深入研究和解析了企业信息技术投资绩效的形成机理。最后提出了提升中国企业信息技术投资绩效的管理建议。     

日本产业结构软化论

日本于1968年成为世界第二大经济强国以后,在知识经济的时代背景下,产业结构软化的趋势日益明显:农业生产中硬要素投入减少,软要素投入增加,加工型制造部门、高端服务部门分别在制造业、服务业中逐渐居于主导地位;产业结构信息化、服务化趋势日益增强。日本产业结构软化既有科技、需求、产业政策、国际环境等方面的共同原因,也有各自具体的原因。产业结构软化强化了日本"第三、第二、第一"的产业格局,提高了日本经济增长质量和国际经济竞争力,同时也加剧了日本的结构性失业。     

公司治理与稳健性会计信息——一个互动框架

公司治理与会计稳健性之间是一种互动的关系,首先,稳健的会计信息可以缓解契约中委托人与代理人之间的代理冲突,降低代理成本,因此被视为一项重要的公司治理机制。同时,其他公司治理机制对会计信息稳健性也具有重要影响。     

Literature-related discovery (LRD): Methodology

Literature-related discovery (LRD) is linking two or more literature concepts that have heretofore not been linked (i.e., disjoint), in order to produce novel, interesting, plausible, and intelligible knowledge. LRD has two components: Literature-based discovery (LBD) generates potential discovery through literature analysis alone, whereas literature-assisted discovery (LAD) generates potential discovery through a combination of literature analysis and interactions among selected literature authors. In turn, there are two types of LBD and LAD: open discovery systems (ODS), where one starts with a problem and arrives at a solution, and closed discovery systems (CDS), where one starts with a problem and a solution, then determines the mechanism(s) that links them.The generic methodology for identifying potential discovery candidates through ODS LRD, focusing mainly on its ODS LBD component, is described in this paper. A comprehensive flow chart showing the details of our systematic potential discovery generation process, including the evolution of the flow chart steps through each of the studies performed, is presented. Also shown is a vetting procedure that insures potential discoveries claimed are potential discoveries realized. The semantic filters that replace the numerical filters of other ODS LBD approaches are overviewed. The rationale for addressing the five topics studied (Raynaud's Phenomenon (RP), Cataracts, Parkinson's Disease (PD), Multiple Sclerosis (MS), and Water Purification (WP)) is summarized.     

Examining the ‘point of frustration’. The think-aloud method applied to online search tasks

By revisiting past research on the think-aloud method; its advantages, drawbacks and aptness for tracing online search processes will be examined. What emerges from this review is the need for more attention to detail so as to generate comparable findings. This is especially crucial as the method lends itself to both quantitative and qualitative data analysis and has been employed in a broad range of fields. Thus, a major concern is to describe in detail the design, procedure and framework of analysis of a qualitative study concerned with information needs of professionals in online search processes. Here, think-aloud protocols were used in combination with questionnaires and qualitative interviews, to examine how engineers and architects solved a search task on the European Union website (www.europa.eu). The protocols provided valuable data for tracing increasing levels of frustration followed by the ‘point of frustration’—when the participants gave up searching.     

OVERTIME WORK AS A SIGNALING DEVICE†

This paper provides an explanation for the empirically proven relationship between overtime and future benefits. We suggest an internal signaling model, in which a worker signals his value to the employer by supplying unpaid overtime. In our empirical analysis, we examine whether overtime has in fact a signaling component. Variations in collectively bargained hours between industries are exploited, as they imply different overtime thresholds for workers with the same number of actual hours. Using data from the German Socio‐Economic Panel Study for the years 1993–2004, a positive signaling value of unpaid overtime is found for West German workers.