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排序方式: 共有37条查询结果,搜索用时 15 毫秒
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This paper investigates whether seasonal affective disorder (SAD) influences audit quality. On the one hand, a SAD-induced negative mood can render auditors risk-averse in auditing. On the other hand, SAD can lower their cognitive ability and efficiency at work. Our results show that absolute discretionary accruals and the likelihood of restatements are lower when the level of SAD is higher during the audit period, thus suggesting that SAD lowers auditors' willingness to accept aggressive reporting. Other tests show that the relationship between SAD and audit quality is not significantly different between the fall and winter or between industry expert and non-industry expert auditors. We also find that the association between SAD and audit quality is more pronounced for auditors located in northern states than southern states. Lastly, our results hold after controlling for management reporting choices, auditor busy season, auditor locality and other robustness tests. Overall, this paper contributes to the auditing literature by highlighting the effect of environmental factors on auditors' professional judgement from a psychological perspective.  相似文献   
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A dynamic agricultural sector is critical for alleviating Sub-SaharanAfrica's current economic crisis, and for laying the foundationsof sustained future growth. In recent years, however, agriculturehas performed poorly in many African countries. Efforts to assistits recovery, often through structural adjustment lending, havesuffered from inadequate information about country- and region-specificfactors, and from an emphasis on macroeconomic policies withoutcomplementary interventions at the sector level. The articledescribes the patterns of agricultural growth in Kenya, Malawi,and Tanzania, and examines price and nonprice aspects of threesets of factors: initial endowments and subsequent exogenousdevelopments, general economic influences, and sectoral issuesand policies. It suggests that government action at the sectoraland subsectoral levels in such critical areas as land policy,smallholders' access to inputs, and agricultural research needsto be combined with macroeconomic reforms to achieve sustainedand broadbased agricultural growth.  相似文献   
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Abstract: This paper examines the nature and extent of poverty in Africa. It recognizes that poverty in the region is essentially a rural phenomenon and women are disproportionately affected. The paper argues for an integrated strategy approach to poverty alleviation in Africa which deals with the problem of poverty uprooting at three levels: 1) on those which can be addressed by an effective long term strategy of rapid and broad based economic growth; 2) those which require active population and human resource development policy; 3) and those which need special programs to uproot poverty Résumé: Ce document examine la nature et la portée de la pauvreté en Afrique. Il reconnait que la pauvreté est essentiellement dans la région un phénomène rural et les femmes sont disproportionnellement touchées. Le document plaide en faveur d'une approche de stratégic intégrée de la lutte contre la pauvreté en Afrique qui traite des problèmes d'eradication de la pauvretéà trois niveaux: 1) ceux qu'on peut résoudre par une stratégic efficace à long terme de croissance économique rapide et à base étendue; 2) ceux qui exigent une politique active de developpement de la population et des ressources humaines; 3) ceux qui ont besoin de programmes spéciaux pour extirper la pauvreté.  相似文献   
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针对墙参数模糊条件下运动目标成像速度慢、墙参数重建精度差等问题,提出了一种改进拟牛顿-粒子群优化(Limited Broyden Fletcher Goldfarb Shanno-Particle Swarm Optimization,LBFGS-PSO)算法,建立了LBFGS-PSO算法模型,解决了传统拟牛顿算法和粒子群算法计算速度慢、误差较大等问题。该算法与块正交匹配追踪(Block Orthogonal Matching Pursuit,BOMP)算法相结合不仅可以精确重建边墙位置,还能够准确地重建多径效应环境中的运动目标和静止目标,算法的计算速度和精度得到了一定程度的提高。仿真结果和数据分析验证了所提方法的性能。  相似文献   
5.
Putler  Daniel S.  Lele  Shilpa 《Marketing Letters》2003,14(4):307-320
This paper presents an easily used framework for modeling ticket sales to performing arts and entertainment events. Unlike existing efforts in this area, our framework allows us to: (1) model demand for events that consist of more than a single performance; (2) account for the influence of promotional effort on ticket sales; and (3) account for sellouts of some performances. The framework is applied to ticket sales for a university theater company, where it predicts ticket sales well in both an estimation and holdout sample. We discuss how the framework has influenced the company's marketing decisions.  相似文献   
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王乐乐 《物流技术》2014,(1):57-60,76
对西安国际港务区所处的宏观经济环境和微观物流环境进行综合考察,客观分析和评价了西安国际港务区的实际竞争力,针对不足之处提出了提升竞争力的有效途径。  相似文献   
8.
人口老龄化问题是一项世界性难题,本文利用2008-2014年北京市时间序列数据进行实证分析了老龄化对于我国医疗费用增长的影响。结果发现:老龄化与医疗费用增长之间存在正相关关系,老龄化的人均医疗费用弹性为0.558,在人均医疗费用增长的贡献率为4.9%。其次,医疗技术进步、人均GDP增长等因素对于医疗费用的增长贡献率显著,其影响不容忽视。本文给出的政策建议是合理调整生育政策,发展老龄化产业,实施银色经济发展战略。此外还要有效的规制新技术和新药品的应用,遏制过度医疗等行为,已达到合理控制医疗费用增长的效果。  相似文献   
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本文从陕西省农产品的供应现状及趋势、农产品物流信息服务面临的问题出发,分别论证了当前我国政府、农民、渠道商三个农产品物流相关主体急需构建农产品物流信息系统的必要性及可行性,并提出了我国农产品物流信息系统构建和应用的初步方案。  相似文献   
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