The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures

Prior research has found that division evaluators using balanced scorecards in a performance evaluation process relied almost solely on common measures and virtually ignored unique measures. Other studies have found certain situations in which measures that are unique to a particular division are not completely ignored. However, no study has addressed whether outcome feedback over a period of time can motivate evaluators to rely more on unique measures that are predictive of future financial results. Our study involving executives with varying levels of prior evaluation experience examines two factors that may lead to increased use of unique measures: task outcome feedback and broad domain evaluation experience. Results provide evidence of increased reliance on unique measures after multiple periods as evaluators receive outcome feedback showing the predictive value of these unique measures. Further, results indicate that unique measures are used more over time when the prior evaluation experience of the participants is relatively high.     

Goal Orientation,Deep Learning,and Sustainable Feedback in Higher Business Education

Relations between and changeability of goal orientation and learning behavior have been studied in several domains and contexts. To alter the adopted goal orientation into a mastery orientation and increase a concomitant deep learning in international business students, a sustainable feedback intervention study was carried out. Sustainable feedback implies acknowledgment of students’ need to be actively involved in their own feedback process. First, relations between and changeability of the concepts found in previous research were validated. Second, the effects of the sustainable feedback intervention were analyzed. Although sustainable feedback helped mastery-oriented learners maintain deep learning, it did not directly influence their goal orientations.     

E-band通信系统中高速并行FIR成形滤波器设计

为实现E-band（E频段）通信系统中的高速成形滤波,在已有快速FIR滤波算法(FFA) 基础上,通过快速短卷积迭代以及张量展开算法,设计了一种高速并行FIR成形滤波器,并 进行硬件复杂度分析与时延分析。浮点和定点数仿真验证结果表明,所设计高速并行滤波器 在硬件实现上可减少21%的乘法运算操作和134%的时延单元,6比特以上小数量化可达 到系统成形滤波需求。     

Stretch Goals,Factual/Counterfactual Reflection Strategies,and Firm Performance

Popular business press and academic publications have advocated for stretch goals, particularly to enhance firm performance. The general assumption is that stretch goals can create a more challenging task environment that upsets complacency, inspires motivation, encourages outside-the-box thinking, stimulates search and innovation, and guides efforts and persistence. Surprisingly few systematic empirical studies have been conducted to support stretch goal deployment, such as when and how to use them. This study introduces two reflection strategies – counterfactual reflection (managers confront performance feedback and create possible alternatives) and factual reflection (managers analyse their own decisions and explain performance feedback) – and uses two experimental laboratory studies to test how different reflection strategies contribute to the stretch goal-performance relationship. The results indicated that using stretch goals does not affect firm performance, although theoretically, using stretch goals can create a more challenging task environment and enhance performance. Rather, it is the combination of the type of goal and reflection strategy that affects performance. I suspect that under stretch goals, managers may be unable to implement new ideas as expected, leading to growing performance gaps and perceived continuous failures over time. Consequently, their motivation to search for alternative solutions declines, and they may fall into a spiral of self-constrained thinking. The results demonstrate that under stretch goals, managers use factual reflection strategies to deliberately reflect on performance feedback to achieve higher performance. In contrast, managers who are assigned moderate goals perform better if they use a counterfactual reflection strategy. I suggest that by using a different reflection strategy, managers can further improve performance by encouraging directed search behaviour and avoiding self-constrained thinking spirals. My study provides a richer theoretical and empirical appreciation of the effect of reflection strategy depending on the task environment and goal-setting.     

论韦纳归因理论对教学的指导作用

本文简要介绍了韦纳归因理论以及该理论对教学的指导作用.该理论有利于学生了解自己学习成败的原因,培养学生对自己的成败经验做合理的反省与归因解释,有利于学生建立正确的成败因果关系的知觉模式,引导并帮助他们进行正确地归因;教师对学生行为的回馈对学生以后的学习动机有很大的影响.     

突破性创新业务的可持续发展研究

如何将突破性创新转变成可持续发展的新业务,是企业管理中的一大挑战。本文在对突破性创新业务持续发展的难点分析的基础上,提出了使突破性创新业务持续发展的4个对策:更新观念、合理组织、促进合作、改进预测。     

Assessing the use of computer-based assessment-feedback in teaching digital accountants

Both assessment and feedback have a vital impact on students’ learning. Using computer-based assessment (CBA) with constructive and prompt computer-based feedback (CBF) reduces the attainment gap of the new generation of digital students. Action research methodology was employed to explore students’ view of utilising CBA and/or CBF in teaching and learning practice. A survey was administered to 537 undergraduate students in the Management School of a British university to collect data about their perceptions of using CBA and CBF to assess their progress. Findings from students’ survey show that students are generally appreciated the use of and benefits of CBA and/or CBF in teaching accounting modules. Findings also reveal that many participants valued working online compared to paper-and-pencil assessment and they also appreciated the timely and constructive feedback-feedforward they received. Information technology (IT), therefore, can provide an innovative type of assessment and feedback that students’ desire in an effective manner.     

区域产业结构演变的城市化响应及反馈机制

产业结构的演变与区域城市化存在互动机制。一方面 ,产业结构的有序演变引起城市化动力机制的变化 ,使区域城市化表现出不同的地域模式 ;另一方面 ,城市化对区域产业结构的演变具有支撑、拉动、载体等作用。本文探讨了两者间的作用规律 ,并建立了调控模式     

Managing Systems with Non-convex Positive Feedback

We study here optimal management of dynamic ecological systemsthat exhibit a destabilizing positive feedback. The prototypeexample is that of a shallow lake in which phosphorous loadingplaced by anthropogenic activities (fertilizers for farmingand gardening) is stored in sediments until a critical levelis reached after which there is a destabilizing return to thewater – the tradeoff between farming interests and lake qualitygenerates an optimal control problem. We show that in such systems, there may be a variety of local optima and associatedbasins of attraction wherein the optimal path may depend onstarting state (phosphorous stock). We characterize the variouspossible optimal behaviors and identify the ambiguities thatcan only be resolved by choice of functional form.     

基于反馈控制的多级供应链分布式决策支持系统

以复杂供应链为研究对象,提出了基于供应链自适应反馈控制模型的多级供应链成员行为与决策的动态协调机制,进而提出了供应链的分布式决策支持系统体系结构,使得各成员企业按照各自的行为特性进行的自主(自发)决策在供应链层级的行为协调机制作用下,最终实现供应链系统对外部环境(包括终端市场)信息及其变化的实时、最优反应,不仅使系统具有高度的敏捷性和稳定性,而且能够使所有成员的利益得到保障和提升,使系统效率达到最大化。