A CRITICAL REVIEW ON EVOLUTION OF RISK FACTORS AND FACTOR MODELS

The purpose of this work is to critically evaluate the evolution of risk factors and factor models. A systematic and structured literature review is carried out to observe and understand the past trends and extant patterns/themes in the present research area, evaluate contributions and summarize knowledge, thereby identifying limitations, implications and potential directions of further research. The main message from the study is that evolution of risk factors and factor models are continuous and endless development. Still today over 300 risk factors are identified by the researchers and many other yet to be discovered but out of them all only few are significantly responsible in explaining the stock markets risk return relationship. Study classifies risk factors into two groups: global and specific risk factors. Study answer the question ‘whether evolution of risk factors and factor models are endless development’. Finally, the present study gives an appropriate direction to the future studies to be taken in terms of risk factors and factor models. Due to continuous evolution and changing of nature of the risk factor it seems quite impossible to have a stable efficient factor models that can explain stock market risk return relationship globally in long run.     

Exploring the influence of online reviews and motivating factors on sales: A meta-analytic study and the moderating role of product category

Online reviews, which significantly influence product sales, have been a central research topic in the field of marketing. Meanwhile, some motivating factors related to online retailers have been linked to product sales. While several articles have examined the impact between online reviews and motivating factors on product sales, many of the conclusions drawn are contradictory. From 28 studies focusing on online reviews and sales, this study performs a meta-analysis to analyze the true impacts of six review-related factors (i.e., the number of reviews, star ratings, standard deviation of ratings, helpfulness, review length and sentiment), and two motivating factors (i.e., price discounts and special shipping) on product sales. Meanwhile, this paper also studies how one product-related factor (i.e., product age) and one reviewer-related factor (i.e., reviewer's reputation) influence the relationship between online reviews and product sales. In addition, to study the moderating effect of product category, we divide the selected literature into two subgroups which are search and experience products. The results indicate that only review length and special shipping have no significant impact on product sales, while product category has a valid and specific moderating effect on the relationship between these determinants and sales. The presented conclusions will have important implications for academic research and for future industry practice.     

西部纺织工业发展的条件、问题与对策

在分析西部纺织工业发展所面临的国际、国内环境与条件的基础上,针对纺织工业存在的主要纺织设备老化、经济效益差、所有制结构不合理、中高级产品加工不足、纺织企业市场意识普遍较为薄弱、企业的服务质量和产品质量跟不上等问题,合理确定西部纺织工业的发展方向,走既“特”又“新”的发展之路,并采取有力措施,促进西部纺织工业的发展。     

Criticas factors in the successful development of an area labor-management committee

Despite growth of knowledge concerning labor-management cooperation and employee involvement, much remains to be learned about the process of establishing these organizational arrangements. The development of area labor-management committees is an aspect of the process that needs to be more thoroughly understood. This article reports a study of factors that influenced the development of two West Virginia area committees, one of which was relatively successful and the other unsuccessful. The findings, based on systematic evaluations of both committees, identify factors that account for the differences in the committees' success. Among these factors are the influence of a respected community leader; involvement of unions and management that are cooperating at their own plant sites; the service of a capable executive director; and training of executive board members.     

我国小城镇不可持续发展的资源因素探讨--以江苏省为例

作者认为有三种因素制约①小城镇可持续发展，即资源短缺、制度性缺陷和知识缺陷。文章着重研究小城镇不可持续发展的资源因素。并把资源分为两种类型，即必需性资源和特色型资源，前者包括土地资源、水资源、人力资源和资本资源，后者包括特色农业资源、矿产资源、旅游资源和区位与交通资源。必需性资源是城镇所必需的资源，一旦缺乏则必然导致小城镇不可持续发展；特色型资源是为少数城镇所拥有，在一定条件下可以吸引人力资源和资本资源的经济资源，从而促进这些城镇的发展。缺乏特色型资源并不必然使小城镇处于不可持续发展状态，但如果一个城镇既缺乏必需型资源又没有特色型资源，那么该城镇必然是不可持续发展。     

中国城市地区吸引外来人口的社会经济因素定量分析

利用 2 0 0 0年全国人口普查的外来人口统计数据和国家统计局 1 999年中国城市统计数据 ,通过对中国城市地区吸引外来人口的社会经济因素的定量分析 ,将全国 2 9个省市城市地区分为四种类型并分析其特征 ,提出相应对策     

基于经济因素的审计收费标准的确立

很多因素影响审计收费标准的确立。根据审计所降低的筹资资本成本与代理成本数额所确立的审计收费标准是理论上一个最佳平衡点，结合潜在的诉讼准备成本、会计师事务所的正常利润与地区之间经济发展因素可以确定审计收费标准的区间。建议以特定行业社会平均利润率和注册会计师审计行业的平均利润率作为确定企业资金成本与会计师事务所正常利润水平的参考值，参照既住审计纠纷的判决结果来确定潜在的诉讼准备成本。     

利用模糊变换法搞好教学质量评估

本文介绍一种比较科学的教学质量评估法－模糊变换评估法。试图用模糊变换法及其原理，完善和改进现行的评定方法，对影响教学质量的诸多因素进行综合评判，制定出定量化、科学化的教学质量评估新方法．广泛而有效的应用该方法，对于加强师资队伍建设、促进教育事业的发展，必将发挥积极作用。     

Measurement and Analysis on Intensive Production Benefit of Industrial Enterprise

By means of application of the production model, this paper establishes a total efficiency model of production factors and realizes scientific measurement of intensive productive benefit of industrial enterprises by computing economic benefit of intensive production. This will provide scientific foundation for enhancing the combination quality of production factors and improving the intensive level.     

The audit expectation gap： A review of the contributing factors

The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The aim of this paper is to uncover the causes of an audit expectation gap. It is revealed that the existence of an audit expectation gap is due to complicated nature of an audit function; conflicting role of auditors; retrospective evaluation of auditors＇ performance; time lag in responding to changing expectation; and self-regulation process of the auditing profession.