数理统计在生产技术中的应用

本文从数理统计的规律入手,用数理统计的几种常用方法,通过正交试验,选择最合适的工艺方案,从而提高注塑件的合格率.     

The distraction effect of non-audit services on audit quality

Regulators have expressed concerns that an emphasis on non-audit services (NAS) could distract from the audit function, even for clients with minimal NAS purchases. Motivated by this concern, we examine whether a greater emphasis on providing NAS to audit clients generally (i.e., not to a specific client) can distract from the audit function, thus reducing audit quality. We find evidence of an NAS distraction effect, where a greater emphasis on NAS at the audit office-level results in more client financial statement restatements, even after controlling for client-specific NAS. Further, the association exists among clients that purchase minimal NAS, suggesting that this association relates to distraction effects in addition to independence issues examined in prior research. This study should be of interest to audit firms, audit committees, and regulators because it provides new evidence regarding issues related to a business model that includes both audit and non-audit services.     

管理层业绩预告信息披露时机选择研究——基于投资者有限关注的视角

基于投资者有限关注的视角,以中国上市公司2005-2012年业绩预告信息为样本,研究发现:上市公司业绩预告信息披露存在时机选择行为,相比业绩预告信息少日和其他周历,管理层更倾向于在信息多日和周五、周六发布坏消息业绩预告。这有助于分散投资者注意力,从而减少坏消息导致的股价波动。     

小睡对睡眠剥夺条件下注意力转移恢复影响

采用青少年注意力测验对11名18—20岁女性的在不同短时睡眠剥夺(SD)两种条件(SD3小时、SD4小时)后小睡对注意力转移恢复的影响进行研究。研究结果显示,睡眠剥夺后注意力转移能力明显下降,SD3h、SD4h无明显差异,小睡对SD3h后注意转移恢复有显著作用,对四小时SD后注意转移恢复无显著作用。     

Religious holidays,investor distraction,and earnings announcement effects

We examine price reactions to U.S. firms’ earnings announcements during Easter week in order to analyze whether and how the religious holiday calendar impacts investors’ information processing. We find that there is an asymmetric pattern of immediate and delayed responses to earnings surprises experienced during Easter, entailing similar immediate reactions to both good and bad news and a stronger delayed response to bad news. Moreover, local religious characteristics affect investor’s response to firm news. The results are consistent with a religion-induced distraction effect on investors’ information processing ability. We also show that this effect can form the basis for a profitable trading strategy. The findings highlight the importance of religion for firms’ information environment and for the local component of stock prices.     

Student motorcyclists’ mobile phone use while driving in Vientiane,Laos

To investigate mobile phone use while driving among student motorcyclists in Laos, we conducted a school-based questionnaire survey in central Vientiane in May 2014. Of the 883 high school students who reported to drive motorcycles at least once a week, 40% have ever used phones while driving motorcycles in both sexes. Those phone users had longer driving exposures than non-users, with about half engaging in phone use while driving at least 2 days a week and 70% engaging for 1 min or longer on an average day. They reported not just talking on the phone while driving but operating the phone such as dialling and text-messaging. In some instances, phone use was reportedly involved in their past crash experiences. To formulate a sound policy on this emerging distracting behaviour among motorcyclists, its contribution to the occurrence of overall crashes among motorcyclists should be investigated.     

基于任务式的士官晋升培训模式

新时期中国特色军事变革不断深入,部队新装备战斗力和保障能力的形成对装备技术保障士官岗位能力提出了新要求。通过部队实际调研、深入院校座谈、广泛征求专家意见,在学校士官晋升培训中实施了任务式培训模式。基于任务式的士官晋升培训模式是以任务为牵引,搭建提升初级士官分析问题、解决问题实现知识的自我更新平台;在解决任务的过程中实现能力的提升。     

When distraction may be a good thing: The role of distraction in low-fit brand extension evaluation

This study examines the effect of distraction after being exposed to information on low-fit brand extension evaluation. We show that when consumers are distracted (vs. engaging in deliberate thinking) after encoding extension information they evaluate low-fit brand extensions more favorably. Findings suggest that distraction can help establish connections of remotely associated information between a parent brand and a low-fit extension. We also find that the effect of distraction is contingent on the individual characteristic of consumers' agency–communion orientation. The core effect holds strongly for consumers high in communion orientation, but not for those with an agency orientation. Finally, we examine how marketing communication strategies (i.e., manipulating product message construal level) interact with distraction to influence consumer perceptions of low-fit brand extensions. Theoretical and practical implications of these findings are discussed.     

电子商务环境下的渠道冲突与共赢管理

电子商务环境下,制造商采用直销渠道使自身既成为供应者又成为转售商的直接竞争者,从而引发渠道冲突。所以要建立渠道决策中制造商与转售商的博弈模型,通过对模型的求解与对局中人赢得的分析与比较,部分变量的选择可以在同时采用直销渠道与传统渠道条件下达成双方的共赢,实现电子商务环境下制造商与转售商的渠道共赢管理。     

Institutional investor distraction and innovation

Prior studies suggest high institutional ownership provides stable funding for firm managers supporting long-term innovation. However, we hypothesize that the level of holdings can also proxy for institutional attention. We address this question and find that institutional distraction negatively impacts board monitoring and advisory support for management, reducing R&D, patent filings, citations and creativity. Distraction is concentrated in (1) firms owned by institutions providing low attention before the shock and (2) industries facing low substitute monitoring through competition. Distraction also affects information flow in firms facing high labour mobility and high peer firm innovation (technology spillovers).