基于方差分析的资本结构决策模型

本文利用统计学原理与风险决策分析方法,提出了资本结构决策新的方差分析方法和矩阵模型.与原有的基于概率分析的方法比较,本文建立的模型方法克服和舍弃了模糊性和难操作性,有效地权衡了风险与收益,使资本结构决策模型更富可操作性和广泛适用性,能够为企业最优资本结构决策提供一定的决策依据.     

因子模型在风险预算分析中的应用

风险预算在国外正赢得学术界、养老基金和资产管理领域等许多方面的广泛关注,并认为是组合管理的一种创新。国内投资者日益认识到投资组合管理与风险控制的重要意义,并近乎成为他们的第一要务。本文利用因子模型,通过风险预算这一投资管理和风险控制技术与方法,讨论投资组合因子风险分解并进行实证分析。     

高新技术企业财务管理柔性研究

从系统的角度分析了高新技术企业财务管理的特点和不确定性,在此基础上提出了高新技术企业财务管理柔性的概念,构建了财务管理柔性、柔性净效益及其变动幅度的度量方法,运用预控图原理对财务管理柔性进行动态监控。应用实例表明,该方法易于操作,为财务管理柔性评价奠定了基础。     

基于递阶生产系统投入产出模型的企业生产经营决策优化应用的研究

本文基于递阶生产系统投入产出模型,以某锦纶厂为应用背景,在建立销售结构优化模型的基础上,对企业销售结构优化、企业内部潜力挖掘和产品定价等几个方面的经营决策优化问题进行了探讨,并进行了成功的实践。     

论民事诉讼程序中的个人主体性——以程序利益与程序主体的关系为视角

国家主体型、国家—个人主体型和个人主体型三种不同类型的程序主体性,反应了诉讼程序从国家控制到个体的人的自由的发展趋势。现代诉讼程序强调程序主体的个人主体性,个体的人应当成为程序独立的自主、自在性主体,这就需要其在诉讼程序中具有独立的属己利益支撑。民事诉讼程序应当淡化国家色彩,以个人的程序利益保障为基点,实现个人的独立性程序地位,进而使民事诉讼程序获得真正的独立性。     

高管团队决策效力与在华子公司战略导向的关系研究

在决策理论与子公司发展理论基础上,分析提出在华子公司高管团队决策效力的三个构成变量分别为高管团队的管理连结、决策全面性和决策自主权。对决策效力与在华子公司战略导向的关系及环境动荡性的调节作用进行了辩析1,06家在华子公司样本检验的结果表明,在华子公司高管团队决策效力的三个代表变量均正向影响子公司战略导向,环境动荡性负向调节决策全面性与战略导向的关系、正向调节决策自主权与战略导向的关系,而对管理连结与战略导向的关系没有调节作用。     

‘Democracy always comes first’: adolescents’ views on decision-making in everyday life and political democracy

Research shows adolescents to be positively oriented towards democracy, but little is known about what it actually means to them and what their views are on decision-making in both everyday situations and political democracy. To gain insight into these aspects of adolescents’ democratic views, we have interviewed 40 Dutch adolescents from second grade of different types of high school. Potential conflict between various democratic principles prevalent in everyday life situations was discussed and compared to how they view decision-making in political democracy. The results of our qualitative study showed that adolescents’ views on issues concerning collective decision-making in everyday situations are quite rich and reflect different models of democracy (majoritarian, consensual, and deliberative). Moreover, how adolescents deal with tensions between democratic principles in everyday life situations varies. While some adolescents combine several principles (for instance, majority rule as a last resort after trying to find broader consensus), other adolescents tend to strictly focus on only one of these principles. Adolescents’ views on political democracy, however, are rather limited and one-dimensional. Those adolescents who seemed to have a more explicit picture of political democracy often preferred a strict focus on majority rule, neglecting minority interests.     

The relationship between burnout and risk-taking in workplace decision-making and decision-making style

This study aimed to investigate what decision-making styles might be exhibited by employees who experience burnout. Using a Work Risk Inventory (WRI), developed for this study, which included generic workplace scenarios, it was also explored whether such employees take relatively more risky decisions. Risk was conceptualised as the adoption of decisions that threaten one’s reputation at work, job performance and job security. The mediating effect of the likelihood and seriousness of the consequences of the worst that could happen in each given scenario on the relationships between dimensions of burnout and risk-taking was also tested. A total of 262 employees in various occupations completed an online survey, including measures on burnout, decision-making styles and the WRI. As predicted, dimensions of burnout – exhaustion, cynicism and professional inefficacy – correlated significantly with avoidant decision-making and negatively with rational decision-making. The seriousness of the consequences of the worst-case scenario occurring mediated the relationship between professional inefficacy and risk-taking. In the context of identifying mechanisms by which burnout leads to risky decision-making, the findings suggest that employees’ sense of professional inefficacy determines their risky decision-making. The contribution to theory and implications for practice are discussed.     

Sequential Hypothesis Tests for Identifying the Minimum Dose with a Threshold Effect

We propose a procedure to identify a lowest dose having greater effect than a threshold dose under the assumption of monotonicity of dose mean response in dose response test. So, we use statistics based on contrasts among sample means and apply a group sequential procedure to our procedure to identify effectively the dose. If we can identify the dose at an early step in the sequential test, since we can terminate the procedure with a few observations, the procedure is useful from an economical point of view. In a simulation studies, we compare the superiority among these procedures based on three contrasts.     

Multiple comparisons in two-factor testing of psychophysical thresholds by the delta test method

We propose an algorithm of multiple comparisons in two-factor testing of psychophysical thresholds. We use logistic regression combined with guessing rate and adopt the step-down procedure with Ryan–Einot–Gabriel–Welsch (REGW) significance levels for multiple test. We test hypotheses of main effects and interaction in two-factor problem by using the delta test statistics.