Product risk reduction using consensus theory

Product analytics is a blend of computational methods with the express purpose of facilitating the multifaceted process of decision-making based on demographic and consumer preferences. This complex subject is derived from consensus theory and includes structured analytics, categories, and the combination of evidence. The methodology is applicable to a wide range of business, economic, social, political, and strategic decisions. The paper describes a product allocation application to demonstrate the conceots.     

新时期独立学院“80后”辅导员的角色定位与工作方法研究

近年来,在高校辅导员队伍中,特别是独立学院辅导员队伍中,＂80后＂已经成为主体。他们有着与上一代学生工作者完全不同的生存体验和独到的工作方式,他们在责任范围较宽和工作压力较大的情况下,面临着角色转换等问题。文章就＂80后＂辅导员在思想政治教育工作中如何进行角色定位,如何科学开展工作等问题进行探讨。     

Is the environment‐friendly factor attractive to customers when purchasing electric vehicles? Evidence from South Korea

In a bid to reduce greenhouse gas emissions, several countries worldwide are implementing policies to promote electric vehicles (EVs). However, contrary to expectations, the diffusion speed of EVs has been rather slow in South Korea. This study analyzes consumer preferences for the technological and environmental attributes of EVs and derives policy and environmental implications to promote market diffusion of EVs in South Korea. We conduct a choice‐based conjoint survey of 1,008 consumers in South Korea and estimate the consumer utility function using a mixed logit model considering consumer heterogeneity. Based on the consumer utility function, we analyze consumers' willingness‐to‐pay (WTP) for EV attributes such as driving range, charging method, charging time, autonomous driving function, carbon dioxide (CO₂) reduction rate, and purchase price. The results indicate that the current low acceptance of EVs is due to their relatively high price and lack of a battery charging technology that satisfies consumers' expectations of the charging method and time. One interesting finding is that Korean consumers have a relatively higher WTP for the CO₂ reduction rate of EVs than consumers in other countries; however, they do not consider CO₂ reduction over other technological attributes when choosing EVs. This implies that the rate of CO₂ reduction of EVs is not an important factor for South Korean consumers when buying EVs. We also calculate the effect of CO₂ reduction with the market penetration of EVs and find that CO₂ reduction through the diffusion of EVs depends on the country's electricity generation mix.     

增值销售——企业发展的新起点

本文通过对技术、管理方面日新月异发展现状的分析,指出目前企业正面临着销售困难这一实际问题,并提出了相应的解决方案,即将企业内外部业务合理化改造与实现客户满意有机地结合,才能实现企业增值销售。     

新冠肺炎疫情对消费者信心的冲击效果与作用机制 ——基于中国35个城市居民问卷调查的分析

本文基于2018—2020年“中国城市生活质量调查”数据,以新冠肺炎疫情为一次准自然实验,利用双重差分法,检验新冠肺炎疫情对消费者信心的影响。研究发现：新冠肺炎疫情在一定程度上降低了消费者信心,但收入较高人群的消费者信心非但没有降低,反而升高了。另外,从政府信息公开角度进行机制检验发现,政府关于新冠肺炎疫情方面的信息公开会在一定程度上缓解疫情对消费者信心的负面影响。因此,应当理性地看待新冠肺炎疫情对消费者信心的影响,针对特定群体制定相应的政策措施;同时,充分利用各种信息公开渠道,缓解疫情对消费者信心的负面影响,提振消费者信心,激发市场活力。     

数字时代企业环境审计模式创新——基于环保政策响应机制的研究

企业规避环保责任的机会主义行为导致政府环保政策成效不显著。基于利益相关者理论构建环保政策利益相关者模型,并从环保权力、责任和信息三个角度分析企业的环保政策响应机制。研究发现：由于消费者缺位以及信息不对称等因素的影响,企业的环保政策响应水平较弱。政府应将环保政策施加于消费者,通过消费者来约束企业的行为;审计主体应当转变现有的审计模式,运用数字技术,与消费者合作共同完成审计监督的工作。基于此,提出一种基于消费者需求引导的综合环保政策及新型企业环境审计模式,建议政府应重视数字技术对产业的改造升级,充分考虑消费者的因素来制定环保政策并加大对企业污染数据实时监控的普及。     

A comparison of Norwegian and United States accounting students' learning style preferences

Individual differences among humans are apparent in many environments and situations. Educators should be concerned about whether such differences are systematic to such an extent that they significantly affect the effectiveness of various pedagogical methods and training approaches. This paper investigates one type of individual difference-learning style-which may vary across cultures and which may be relevant for both accounting education and audit practice. Learning style is defined as an individual orientation to learning, utilizing four basic modes of learning to various degrees.

Learning style measures were obtained from Norwegian and United States accounting students with varying experience levels. The learning styles for the US students were compared to data obtained in prior research and were found to be generally consistent with these studies. The Norwegian sample was compared to both the current United States results and prior research and was found to be significantly different from the US learning style preferences. Implications of these differences for both education and practice are explored.     

进城农民工消费行为与消费方式探析--湘潭市进城农民工消费的调查与分析

进城农民工虽然仍受到农村传统消费观念的深刻影响,但城市现代文明生活的经历,也使得该群体的消费行为和消费方式正在发生深刻的变革。应对进城农民工的消费行为进行积极引导,以建立健康、文明、科学的现代消费方式。     

新《保险法》对消费者利益的保护

第十一届全国人大常委会第七次会议于2009年2月28日表决通过了修订后的保险法,新《保险法》修订的一个重要特点和内容是加强对消费者主要是投保人和被保险人利益的保护。在本文中,笔者提出保护投保人和被保险人利益分为两个层面,一是对投保人和被保险人整体利益的保护;二是对投保人和被保险人个体利益的保护。整体利益和个体利益是辩证统一的关系,分别体现了保险业监督管理法和保险合同法的不同性质和功能,是理解和贯彻执行保险法的出发点。