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本文基于行动者网络理论对当下信息技术和企业管理领域所聚焦的商业模式这一构念进行解构分析,旨在为商业模式的价值塑造功能机制提供一个新的研究视角和分析范式。 相似文献
924.
互联网的高速发展催生社会化媒体,给旅游业带来不可忽视的影响,它的应用贯穿于旅游者的旅游购买行为的各个阶段。鉴于现阶段已有的关于社会化媒体以及旅游者的旅游购买行为的相关研究多为营销对策研究,较少涉及社会化媒体影响旅游者购买行为的作用机制研究,本文则针对此方面,使用实证研究的方法来探究社会化媒体对旅游者购买意愿的影响因素。结果表明,社会化媒体的有用性和社区性与社会化媒体的依赖性成正相关关系,社会化媒体的有用性同时还与感知价值成正相关关系;而感知价值及社会化媒体的依赖性则正向影响旅游者的购买意愿。本文最后建议企业在利用社会化媒体对其旅游产品进行营销时,选择有用性程度高的社会化媒体作为宣传,并且注重与旅游者的双向的沟通而不是单向的宣传。 相似文献
925.
2002年,BIM技术首次被美国Autodesk公司命名,现如今BIM技术的运用与发展已是大势所趋。本文综述了BIM技术目前在施工企业中的应用现状,在此基础上分析了BIM技术对于施工企业的主要应用价值,并对BIM技术未来在建筑行业中的运用发展提出展望。 相似文献
926.
民用机场建设工程,不论是运输机场还是通用机场,都有法定的基本建设程序,以及对应的评审要求。评审基本原则是独立、公正、科学。但如何实现、提升机场工程咨询评审的价值,既是完成评审工作的基本要求,也是体现评审单位业务水平与差异化服务的关键所在。本文基于现民航基建程序规定的项目评审,研究在首先保证评审质量前提下如何提高效率,如何让评审对项目产出效益,以及如何强化评审的增值服务等综合提升评审单位的评审价值。 相似文献
927.
Nearly exact sample size calculation for powerful non‐randomized tests for differences between binomial proportions
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Stefan Wellek 《Statistica Neerlandica》2015,69(4):358-373
In the case of two independent samples, it turns out that among the procedures taken in consideration, BOSCHLOO'S technique of raising the nominal level in the standard conditional test as far as admissible performs best in terms of power against almost all alternatives. The computational burden entailed in exact sample size calculation is comparatively modest for both the uniformly most powerful unbiased randomized and the conservative non‐randomized version of the exact Fisher‐type test. Computing these values yields a pair of bounds enclosing the exact sample size required for the Boschloo test, and it seems reasonable to replace the exact value with the middle of the corresponding interval. Comparisons between these mid‐N estimates and the fully exact sample sizes lead to the conclusion that the extra computational effort required for obtaining the latter is mostly dispensable. This holds also true in the case of paired binary data (McNemar setting). In the latter, the level‐corrected score test turns out to be almost as powerful as the randomized uniformly most powerful unbiased test and should be preferred to the McNemar–Boschloo test. The mid‐N rule provides a fairly tight upper bound to the exact sample size for the score test for paired proportions. 相似文献
928.
Geoffrey Whittington 《Abacus》2015,51(4):549-571
The paper explores developments in the choice of measurement method in financial reporting over the half century that has elapsed since the foundation of Abacus in 1965. The discussion is confined to the specific problem of measuring individual assets and liabilities, rather than the wider problems of the choice of measurement unit (as in inflation accounting) or capital maintenance (as in income measurement). Changes in financial reporting practice and standards are considered in relation to developments in academic research. This has been a two‐way process: research has been stimulated by problems of practice, and practice, particularly as embodied in standards, has been influenced by the results of research. Both have been influenced by significant events in the world economy, notably the inflation of the 1970s and the global financial crisis that started in 2007. Historical cost has retained its position as the predominant measurement technique in practice, but considerable progress has been made in the implementation and understanding of current value measurements, although the principles for choosing between alternative current values (particularly ‘entry’ values as opposed to ‘exit’ values) require further exploration by standard setters, assisted by academic research. 相似文献
929.
W. BROOKE ELLIOTT JESSEN L. HOBSON BRIAN J. WHITE 《Journal of Accounting Research》2015,53(3):555-592
An enduring issue in financial reporting is whether and how salient summary measures of firm performance (“earnings metrics”) affect market price efficiency. In laboratory markets, we test the effects of salient earnings metrics, which vary in how they combine persistent and transitory elements, on investor information search, beliefs about value, offers to trade, and market price efficiency. We find that including transitory elements in salient earnings metrics causes traders to search unnecessarily for further information about these elements and to overestimate their effect on fundamental value relative to a rational benchmark. In contrast, separately displaying persistent elements in earnings increases the accuracy of traders’ value estimates. Prices generally reflect traders’ beliefs about value, and prices are most efficient when transitory elements are excluded from earnings metrics entirely. Our study contributes to research on salience effects in financial reporting by showing that including transitory elements in salient earnings metrics causes inefficient information search and biased beliefs about value that can aggregate to affect market prices. We also contribute to research in experimental markets by showing that redundant disclosure is not always beneficial; redundant disclosure of transitory earnings elements, in particular, appears to have negative consequences for investor behavior and market efficiency. 相似文献
930.
Heli Simola 《Global Economic Review》2015,44(4):420-430
AbstractThere have been two related trends shaping global trade during the past couple of decades: the increasing role of international supply chains and the rise of China. Increased complexity in global trade has generated a need to construct more processed trade data — trade in value added — in order to deepen our understanding of trade relations between countries. In this article, we present a broad picture of trade in value added between the EU28 and East Asian countries. We find that East Asia is important as a final demand and supply chain export destination, especially for Northern European countries, while for CEE countries it is more important as an import source for both final demand and supply chain trade. Trade with East Asia is least important for Southern European countries. The production structure of an EU country seems to be one of the main factors explaining the importance of supply chain trade with East Asian countries. The data also suggest that supply chain trade could support the growth of domestic value-added exports to the supply chain trade partner country as well as to other countries. 相似文献