Advertising to the masses: the effects of crowding on the attention to place-based advertising

Advertising situated in environments where people congregate or pass through on their way to somewhere else benefit from being placed in such high traffic areas. However, these strategically placed ads also suffer from conditions of human crowding that prevents them from being noticed and processed. We undertake a study of place-based advertising in a shopping mall using facial recognition software to determine the effect of human density on the attention directed to advertising. We find that as human density increases, attention to advertising decreases, but only to a point where it begins to increase again. Our research also finds that human density plays a moderating role on the motivation to process advertising.     

Fiscal decentralization, revenue and expenditure assignments, and growth in China

Theory suggests that a close match between revenue and expenditure assignments at sub-national levels benefits allocative efficiency, and hence economic growth. That is, a convergence of revenue and expenditure assignments at sub-national levels of government should, according to the theory, be positively associated with a higher growth rate. In the case of China, this paper shows, divergence, rather than convergence, in revenue and expenditures at the sub-national level of government is associated with higher rates of growth. A panel dataset for 30 provinces in China is used to examine the relationship between fiscal decentralization and economic growth over two phases of fiscal decentralization in China: (1) 1979–1993 under the fiscal contract system, and (2) 1994–1999 under the tax assignment system. The seeming contradiction between the theory and evidence in the China case is reconciled by taking into account the institutional arrangements that prevailed during the two phases of fiscal decentralization, in particular the inconsistency between the assumptions of the theory of fiscal decentralization and the institutional reality of China.     

Fashion consumers and fashion problem recognition style

Consumer spending over the life span of today's 18‐ to 25‐year‐old emerging adults will reach into the $10 trillion range. Emerging adults are a powerful force in shaping demand for consumer products. The problem recognition styles associated with emerging adults can help marketers understand this group of consumers and provide insight into what kinds of products, services, and messages will appeal to them as lifelong consumers. The purpose of this study was to examine differences between men and women and among fashion consumer groups in fashion problem recognition style. Participants were a convenience sample of emerging adult consumers from one Midwestern university in the US, 136 men and 158 women who completed the Measure of Fashion Innovativeness and Opinion Leadership, Fashion Problem Recognition Style Scale, and provided demographic information. Both fashion followers and men reflected a need‐based approach to problem recognition. Both fashion change agents and women reflected a want‐based approach to problem recognition. Male fashion followers differed from all other groups in indicating a need‐based approach to problem recognition. This study built on previous work by examining differences in problem recognition style owing to fashion consumer group and gender. The basic premise behind problem recognition style was validated; that is, actual state (need‐based) vs. ideal state (want‐based) approaches to fashion problem recognition did relate to fashion consumer group membership and gender.     

论数字资产的会计确认和计量

由于信息技术在全球的迅猛发展，目前存在的很多产业正逐步从物质向数字转变。作为市场的一种重要资源，数字资产给它的开发带来了极大的经济利益，同时也为其使用提供了很多便利，加强对它的研究越来越显得紧迫和重要。本从研究数字资产的内涵和特征入手，对数字资产的会计确认和计量提出了笔的一点初浅的认识。     

对徐志摩的再认识--试论茅盾的《徐志摩论》

文章结合徐志摩的诗文和个人生活经历，对茅盾的《徐志摩论》进行了重新认识和评价，深刻剖析了徐志摩思想、行为，进而得出了客观公允的评价，认为其为爱国的纯情诗人。     

对商誉的再探讨

商誉是无形资产中最为特殊的组成内容，过去人们封其性质和构成有不同的看法。在知识经济时代的今天，无形资产的性质和范畴认识得到深入，商誉的构成内容与无形资产的泉多组成内容有很多相同之处，商誉的实质就是多项未入账无形资产的总和。商誉的确认与计量问题也就转换为对企业自创无形资产的确认与计量，知识经济下应确认和计量对描述企业财务状况起关键作用的自创无形资产。但在不确定和充满风险的经济环境下，应积极稳妥地确认自创无形资产。自创无形资产的计量可按不同特点选择采用成本基础定价法、市场基础定价法、经济定价法。     

MTS在CSI测评中的应用

在顾客满意度指数测评理论中，引入马田系统的思想，通过相对与理想态基准空间马氏距离的比较，并通过定义典型的质量子模式，根据择近原则，可快速实现顾客满意度指数测评的质量模式识别。     

刍议契约会计与衍生金融工具的确认

契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。会计确认是一个过程,意味着某些项目的确认并不是一次完成。衍生金融工具交易是一个过程,其确认要经过初始确认、后续确认和终止确认。供应链契约所涉及的权利与义务具有“确定性”的特点,对其是否可在签约时确认及对会计确认问题的影响值得进一步探讨。     

基于级联型组合分类器的人脸识别研究

该文提出了一种将支持向量机（SVM）与神经网络相结合的方法，得到一种新型的级联型组合分类器．此组合分类器先利用神经网络或SVM对人脸图像进行预分类，得到不同性别的两类人脸图像；然后分别针对其中某一类人脸图像进行K-I。变换以提取有效特征，再使用SVM进行细分，得到最终的识别结果．应用该组合分类器方法在本文整合得到的人脸样本库上进行测试，结果显示该方法不但可以有效地提高识别速度，而且还可以在一定程度上提高识别率，因此方法是有成效和有价值的．     

基于投入产出与解释结构建模法相结合的产业关联及层次识别建模

将投入产出方法与解释结构建模相结合,取长补短,提出了基于这两种方法相结合的产业关联层次识别的分析方法,并呈现了该方法的算法步骤、识别层次结果的基本特性以及其与以往产业关联分析方法的比较优势.最后以经统一调整的1997及2002年投入产出表为基础,对我国国民经济产业关联的层次识别进行实证分析,经对识别结果的跨期对比分析,证明该识别方法的解释效果良好.