Performance effects of multiple control forms in a Lean organization: A quantitative case study in a systems fit approach

The primary objective of this paper is to research and test how control forms function and perform in a Lean organization. In the present quantitative case study, we provide statistical support that Lean is a set of multiple control forms (output, behavioral, and social controls) that complement each other to enhance performance, i.e., it is a control package. Therefore, performance is increased if the average level of control forms is increased, and performance is further increased if the control forms are balanced at the same level representing a complementary effect between them. Moreover, we provide a refinement to the statistical approach in testing systems fit models like ours by supplementing the Euclidian distance with the city-block distance. In this way, we are able to show that the control forms in Lean have a balanced complementary effect on performance, which is distinct from a solely additive effect or no effect. The refined understanding of complementary effect between control forms, the notion of balance, in a Lean organization can be utilized in understanding and testing more general control package theory in other contexts. Our data are archival data spanning multiple years in a dedicated Lean organization. This Scandinavian organization has around 2000 employees and produces small electronic components that are sold to business customers.     

基于激光点云的隧道开挖面岩体结构识别

地质编录是隧道施工过程中重要的一项工作,而传统的人工地质素描难以快速准确地反映隧道的地质状况。介绍一种从隧道三维点云数据自动提取隧道掌子面岩体结构面的方法。首先根据三维激光扫描仪的原理,采用先球面投影两次后平面投影的方法将三维点云投影到平面上,并保持点云间的相对拓扑关系,然后采用Delaunay算法重建隧道三角面片表面模型,最后计算每个三角面片的产状和到扫描中心的距离,采用聚类算法识别和分类隧道开挖岩体的结构面,并用不同颜色显示。通过对干巴沟隧道扫描数据分析,结果表明,采用该方法自动识别隧道结构面具有较好的效果,基本可以识别大部分岩体结构面。研究成果为隧道地质快速编录提供了一种方法。     

关中平原城市群城市韧性测度分析

城市群作为当代经济社会发展的主要空间形态,是区域经济发展的重要组成部分。立足于关中平原城市群,基于协调发展视角对关中平原城市群城市韧性进行测度分析。先从经济、社会、基础设施建设和环境4个维度构建城市韧性评价体系,再通过熵值法测度2011—2020年关中平原城市群的城市韧性,对城市群整体以及各个子系统进行分析。研究表明：4个维度对城市韧性的影响程度各不相同;经济韧性关中对城市韧性的影响最显著。关中平原城市群城市综合韧性较低,且发展不均衡,但近年一直是呈现缓步上升的趋势。最后提出关于城市协调发展、提升城市韧性的政策建议。     

中国省域数字经济内涵及水平测度研究

构建数字经济指标体系,运用熵值法测算2010—2019年中国31省份数字经济发展水平,并基于聚类分析法对数字经济进行动态和静态分析。结果表明：数字经济指标中,数字产业化对数字经济的影响最大,数字基础设施影响较小;中国省域数字经济发展水平呈现非均衡的状况,上海和北京位于数字经济发展的领先区;发达区主要分布在东部区域,而中等区和落后区主要分布在中西部区域;发达区和中等区与领先区的差距逐步缩小,落后区与前3个区域差距有扩大的趋势。     

商业银行效率研究：文献综述及建议

本文阐述了国内外研究者对商业银行效率的理解,笔者对衡量银行效率所采用的非参数法和参数法进行了详细的说明,并比较了各方法的优缺点。同时详细分析了银行效率函数中投入和产出的界定,及其他影响银行效率的因素,重点综述了产权制度和外资银行引入水平对本国银行效率的影响。最后,本文对效率前沿函数法和研究银行效率的目的提出了自己的理解。     

信用平稳下商业银行信用风险测度模型及应用——基于模糊综合评判法

科学高效的商业银行信用风险测度模型,是实现商业银行信用风险监测目标的重要保障。商业银行信用风险主要来源于贷款企业层面,贷款企业信用质量状况将对应着商业银行信用风险水平。对此,从贷款企业的财务与非财务两个层面设计信用风险的测度指标体系,运用模糊综合评判法构建信用平稳下商业银行信用风险测度模型,并给出信用风险测度模型的应用实例。研究发现,在信用平稳下,依赖于专家评判及打分方式,使得模糊综合评判法对于解决商业银行信用风险测度问题具有很好的操作便利性;也可为我国商业银行体系构建科学高效的信用风险监测机制提供重要的理论指导与决策参考。     

税收风险识别方法与应用

实施税收风险管理是税收管理实践的内在要求。税收风险识别是税收风险管理的基础和关键环节,是最能体现＂信息管税＂和防范税收风险的环节,也是税收风险管理中难点所在。税收风险识别有方法可用。应厘清税收风险、细化风险识别内容、探究风险识别方法、设置风险模型,提高税收风险的识别能力,进而达到防范税收风险、提高纳税遵从度的目标。     

Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method

This study tests the validity of using the CAPM beta as a risk control in cross‐sectional accounting and finance research. We recognize that high‐risk stocks should experience either very good or very bad returns more frequently compared to low‐risk stocks, that is, high‐risk stocks should cluster in the tails of the cross‐sectional return distribution. Building on this intuition, we test the risk interpretation of the CAPM's beta by examining if high‐beta stocks are more likely than low‐beta stocks to experience either very high or very low returns. Our empirical results indicate that beta is a strong predictor of large positive and large negative returns, which confirms that beta is a valid empirical risk measure and that researchers should use beta as a risk control in empirical tests. Further, we show that because the relation between beta and returns is U‐shaped, that is, high betas predict both very high and very low returns, linear cross‐sectional regression models, for example, Fama–MacBeth regressions, will fail on average to reject the null hypothesis that beta does not capture risk. This result explains why previous studies find no significant cross‐sectional relation between beta and returns.     

基于多种障碍环境建模的机器人路径规划

移动机器人路径规划问题一直受到人们的广泛关注.针对不同复杂程度的障碍物环境分别采用传统算法和智能化算法进行控制.针对环境简单、障碍物较少且分散的情况,使用人工势场法进行局部路径规划.当环境复杂、障碍物数量较多且密集时,采用蚁群算法进行路径规划.首先使用栅格法对全局环境建立数学模型,然后模拟蚂蚁群体觅食过程,通过多次信息交流和数据更新最终在全局环境中规划出一条最优路径.在蚁群算法的模拟实验中,通过大量对比实验和仿真结果确定最佳组合参数设置,然后将这组参数用在不同的障碍物环境进行实验,均得出了最优路径.结果证实人工势场法和蚁群算法分别用于较简单和较复杂的路径规划环境是可行的且参数选取是合理的.