Krazy Kimmy's: A Case in Fraud Examination

This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.     

重力坝模型的尺寸效应

利用两个不同比尺预制缝重力坝模型的试验成果，以有限元富集技术进行非线性断裂分析，建立了极限承载力和长度比尺的确定性尺寸效应公式。混凝土重力坝的断裂尺寸效应满足指数衰减关系，用三次指数衰减公式可以准确地预测原型的极限承载力。断裂过程区的相对长度是引起模型试验尺寸效应的主要原因。数值计算结果表明，断裂过程区相对长度不仅是与材料有关的参数，能否充分发展还取决于结构尺寸和几何形状；断裂过程区相对长度的尺寸效应不同于统计尺寸效应和断裂参数尺寸效应，具有尺寸范围效应。断裂过程区相对长度在小试件、大试件和相对无穷大试件的发展程度不同。     

利用黄河泥沙加固下游大堤

黄河是一条举世闻名的多泥沙河流，善淤、善决、善徒给沿河人民带来对过深重灾难，防洪问题一直是国家的心腹之患。泥沙问题是黄河防洪问题的症结所在。在总结固大堤经验的基础，进行挖河疏浚，淤筑“相对地下河”，已作为黄河治理的一项重大决策付诸实施。     

Relative risk aversion, relative prudence and comparative statics under uncertainty: The case of (μ, σ)‐preferences

From the expected‐utility approach, relative risk aversion being smaller than one and relative prudence being smaller than two emerge as preference restrictions that fully determine the optimal responses of decisions under uncertainty to certain shifts in probability distributions. We characterize the magnitudes of relative risk aversion and relative prudence in terms of the two‐parameter, mean‐standard deviation approach. We demonstrate that this characterization is instrumental in obtaining comparative static results in the two‐parameter setting. We further relate our findings to the results in the expected‐utility framework.     

关于最优等效替代法的实质及其应用条件的研究

本文研究了经济分析基本方法之一最优等效替代法的实质,系统地导出了被评价方案的绝对经济指标与相对经济指标的关系,并结合典型案例分析指出了该方法的应用条件,对正确进行建设项目的经济评价具有现实意义。     

Keeping Up with the Joneses and the Home Bias

We argue that when individuals care about their consumption relative to that of their neighbours, a home bias emerges, that is investors overweight domestic stocks in their portfolios. Domestic stocks are preferred because they also serve the objective of mimicking the economic fortunes and welfare of the investor's neighbours, countrymen, and social reference group. We also demonstrate that globalization mitigates the home bias, and derive a modified international CAPM.     

Why are Small Firms Different? Managers’ Views

Do incentives differ between large and small organizations? Results from a representative survey of compensation managers are used to shed light on the issues. I find that (i) small establishments rely less on pecuniary incentives, and have a significantly more hostile attitude towards incentive schemes based on competition and relative rewards; (ii) large units are more vulnerable to mechanisms of efficiency wages, effects that remain even after controlling for differences in monitoring ability; (iii) large units are more prone to indicate that negative reciprocity is important, and that their employees care about relative pay. I argue that these findings fit with behavioral stories of incentives and motivation, in particular those stressing group interaction effects, inequity aversion and gift exchange.     

Comparing the True Cost of Living Indices of Demographically Different Households

The comparison of true cost of living indices between demographically different households (relative equivalence scale) is argued to be sensitive to the way demographic characteristics enter demand analysis. In particular, parameters reflecting the cost of demographic characteristics at base prices, though themselves do not have welfare (equivalence scale) interpretation, can alter the benchmark from which demographically varying inflation effects are measured. The empirical analysis, based on a rank‐3 demand system applied to UK individual household data, shows that the inflation adjustment of child benefits can vary with the way demographic costs at base period prices are specified.     

如何看待我国民营上市公司EVA与MVA的反差问题

通过对2001年EVA与MVA反差最大的20家民营企业的统计数据进行了相关分析与因子分析,提出使用第一主成分作为投机炒作的度量,弟二主成分反映了股本与业绩的背离程度,并对2001年EVA与MVA反差最大的20家企业进行分析并排序。     

基于熵权的料场方案模糊多属性优选研究

砂石料场方案选择中存在着许多难以精确度量的模糊性因素，常规的平衡法、系统分析法很难对此进行有效的处理。将模糊数学理论应用于砂石料场的方案选择，提出了熵权与模糊理论相结合的砂石料场方案优选方法，重点对标准化属性矩阵的产生、主客观权重结合得到综合权重及相对接近度的计算等几个方面进行了说明，并通过实例验证了该方法的可行性与实用性。