The Information Content of Nonfinancial Performance Measures in the Airline Industry

This research extends the literature on nonfinancial performance measures (NFPMs) by assessing (1) the information content of a broader set of NFPMs and (2) whether NFPMs provide information not provided by financial performance measures (FPMs) from all previously identified FPM categories, rather than just earnings and book value. Specifically, exploratory and confirmatory factor analysis results presented in this paper demonstrate that nineteen NFPMs of major airlines capture seven underlying constructs not captured by eighteen common FPMs. Additionally, this research develops reliable composite measures of the identified performance measure constructs, which prior research argues are superior to individual performance measures.     

区域内旱情监测站点的布设研究

本文对北京通州辖区范围内组织的大规模的土壤墒情调查数据进行总结。基于地理统计、空间分析以及统计学知识，分析了北京通州旱情分布形势。运用数值分类学的知识对测量数据进行了聚类分析，同时用DB(DaviesBouldin)指标准则研究了区域内合理布设旱情监测站的数量及位置，为建立旱情监测站点提供了理论依据。     

Wage and Price Inflation in Poland in the Period of Transition: The Cointegration Analysis

The paper focuses on the long run relationships between wages, prices and labour productivity in the Polish economy by applying recent developments in the field of multivariate cointegration analysis. We followed modeling strategy which is suggested by Greenslade et al. (1999) and present all stages of the analysis which leads to the fully economically identified system of equations representing long run relationships. The investigation is based on the quarterly data from 1992.1 to 1999.2 which covers the period of transition of the Polish economy from the centrally planned system towards the market one. Basing on the empirical results we can argue that wages (costs) were one of the main forces driving inflation in Poland during that period. Also labor productivity proved to be stimulated by the increase of the real wages. On the other hand the hypothesis concerning the relationship between wages and unemployment was rejected by the data.     

战后日本经济发展中积极财政政策的研究

战后，在实现经济恢复和高速发展过程中，日本政府高度重视财政政策的宏观调控作用，在运用财政政策调节经济方面开辟了一条符合本国国情、突出本国特点的路子．对日本战后积极财政政策进行分析和评价，对我国经济发展具有重要的参考借鉴意义。     

安徽省长江干堤的几种加固措施

安徽省境内765km的长江干堤，由于均是在原来旧堤的基础上经逐年加高培厚的，修筑时均未按设计要求施工，致使堤身密实度不够，新老堤土之间结合不牢，在汛期高水位时易产生渗漏。20世纪70年代以来，安徽省高度重视对长江干堤渗漏隐患的处理，经过长期的实践，逐渐摸索出一套行之有效的除险加固方法，如锥探灌浆、灭杀白蚁、冲抓套吉、垂直铺塑防渗、粘土铺盖及压渗盖重等处理措施。使长江干堤的渗漏隐患得以基本消除，其具体作法可供类似工程借鉴。     

西北江三角洲来水来沙的非线性分形特征

根据西、北江干流高要、石角及西北江三角洲网河区顶点马口、三水四个水文站的流量和含沙量资料 ,应用非线性分形原理的R S方法 ,计算西北江干流及西北江网河区顶点四个水文站的流量、含沙量的赫斯特数H和分形维数D ;探讨西、北江干流来水来沙的分形特征及西北江三角洲的分水分沙规律。结果表明 ,流量的分维数略大于含沙量的分维数 ,三水站流量及含沙量的分维数与其上游的石角站流量、含沙量的分维数相差较大 ,与思贤的分水分沙造成西北江的水沙交换有关     

大黑汀大坝安全监测应用分析软件的开发与应用

在大坝安全监测工作中,结合实际工程情况和工作需要,利用Visual Basic 6.0编程语言,开发出一套实用的安全监测应用分析软件,解决了数据共享、监测成果检查、自动化与人工测值比较、各种数据报表输出、历史数据提取、过程线分布图绘制等许多实际应用问题,极大地提高了工作效率,实现了大坝安全监测自动化。     

官厅水库水质趋势分析及对策研究

官厅水库水质污染曾经比较严重，于1997年退出了北京市饮用水水源体系。经过9年的综合治理．官厅水库水质有明显改善。通过采用PWQTrend水质污染趋势模型分析软件．对官厅水库库区近9年来的水质监测资料进行模拟计算，并对水质趋势进行分析研究，发现官厅水库库区有一部分项目明显好转．还有一部分项目有污染加重的趋势，进而提出官厅水库水污染控制及治理的对策和建议。     

基于聚类分析电信运营企业仓库布局优化研究

以某电信运营企业为例,在现场调研的基础上,分析了企业仓库布局的主要问题,应用聚类分析方法,提出了仓库布局优化方案,并进行了方案的综合评价.     

Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments

Most decision making research in management accounting remains focused on cost information in a production context. Little is known on the relevance of customer profifitability analysis (CuPA) reports, which more accurately reflect revenue and marketing support variations acrosscustomers, for marketing decisions. This study uses an experimental design to examine the impact of such reports on resource allocation decisions (that affect the firm's profits) in marketing environments varying in complexity. The main result of the experiment suggests that the value of CuPA reports depends on the complexity of the marketing setting. Only in a highly complex marketing setting do they enhance resource allocation decisions and resultant firm profitability. Conversely, in the simple marketing environment, decision makers can combine their traditional volume-based cost data with other available types of feedback to perform as well as under a more accurate CuPA report. These findings on complexity contrast with those of a prior study in a production context ( Gupta and King, 1997 ). It is argued that improvements in the current research design, in the form of regularly updated profitability reports and concerning accuracy, increase the relevance of CuPA reports in a complex marketing setting.