基于信息传播和羊群行为的股票市场微观模拟研究

基于投资者之间信息传播及决策羊群行为,构建股票市场微观模型。不同于已有研究,综合考虑了投资者网络特征,即网络密度对信息传播速度的影响。通过数值仿真运算,研究在影响信息传播速度上,不同权重的网络密度和股价波动状况影响因素,对股票宏观统计特征的影响。研究结果表明,变化的网络密度和股价波动状况权重系数,不影响股票收益率分布的非正态、尖峰厚尾和收益率波动聚集等特征;投资者集簇规模及股票绝对收益率呈负幂律分布;权重系数的变化会影响股票收益率的分形特征。投资者之间信息传播速度受到的一定程度的股价波动状况的影响,是股票收益率具有状态持续性的充分必要条件。     

基于SWOT分析法的企业税务风险管理研究

随着我国市场经济体制的不断健全,依法治税的不断深入,税务风险管理成为每个企业刻不容缓的事情。如何有效的减少税务风险,提高企业竞争力是现代企业面临的一个严峻的问题。本文阐述了税务风险以及税务风险管理的相关理论知识,详细的分析了SWOT战略分析法以及MY公司的基本情况,在此基础上运用SWOT分析法对MY公司的税务风险进行了分析,并给出了MY公司的税务战略,期望本文的研究能对我国企业在涉税经营过程中有所指导。     

分析师、信息传播与股价联动:基于中国股市信息溢出的研究

使用2005-2010年间的中国A股数据,本文从信息溢出的角度研究分析师跟进与股价联动之间的关系.结果表明,分析师跟进较多的上市公司,其股价变化对行业内其它公司股价变化的边际影响更为强烈.这说明,信息更容易从高分析师跟进的公司溢出到低分析师跟进的公司,从而引起股价联动.在分析师跟进较为集中的行业,这一效应更为明显.在控制分析师跟进内生性的基础上,上述结论仍然不变.我们的这一发现对客观认识中国证券分析师的信息传播作用和行业个股之间的联动性具有较强的启示意义.     

邯郸市公务员工作满意度与生活满意度研究

本文通过了解邯郸市公务员工作满意度与生活满意度现状,并对其相互关系进行分析。提出了提升邯郸市公务员的工作满意度和生活满意度的措施。     

论我国税务调查中的信息贫困——以三种信息流的法治化为视角

税务调查是税务机关掌握纳税人情况,打击逃避缴纳税款行为的税收程序之一。由于我国税收法治建设中的种种障碍．这种信息流并不是顺畅而充分的,会存在信息屏蔽、信息不灵、信息失真、信息滞后等落后状况．统称“信息贫困”。改善此种状况,需通过法活化来实现。     

电子数据与税务检查取证面临的挑战

修订后的《刑事诉讼法》与《民事诉讼法》已将电子数据规定为一种新的证据种类,随着计算机技术的迅猛发展和网络的飞速延伸,在税务检查取证中涉及的电子数据也越来越多,电子数据所具有的信息技术特性,使税务检查取证工作一方面更为便捷、直观和精确,另一方面也对税务检查取证提出了人员专业性、取证及时性、信息全面性和安全性等要求。由于立法的缺失和税务干部缺乏应有的技能和准备不足,税务检查取证工作正面临种种挑战。     

企业信息情报系统建设与战略发展

随着科学技术的发展和信息化的普及,信息情报对于企业的发展有着至关重要的作用,企业必须加以重视.本文从信息情报的发展背景入手,探讨信息情报对企业战略发展的重要指导意义,指出现在企业信息情报系统建设的不足并提出应对措施.     

基于集约化战略的电力企业税务筹划研究

在国际新趋势的影响下,构建以集约化战略为导向的税务筹划体系是电力企业“十四五”期间财务工作的重大部署。电力企业积极建立战略式的集约化税务筹划制度,在促进财务转型、业财融合的同时,能依托科学的市场价格导向保证企业税务筹划工作的可行性,提高税务筹划水平。基于此,文章简要阐述集约化战略下的电力企业税务筹划,结合电力企业税务筹划要点,提出集约化战略下的税务筹划策略,旨在全方位、多角度推动电力企业税务筹划工作顺利开展。     

高校教师获取外文信息资源的路径研究

科研人员对文献和信息资料的获取不仅是个人发展的关键,也是科技进步和社会发展的有力推动因素。但是目前读者经常发现自己所需要的一些文献无法获取,原因是多方面的,图书馆没有收藏,提交的馆际互借/文献传递申请要几天甚至几星期才能回复,以及出版社限制文献以某些特定方式复制使用等。为了改变这种情况,提高公众获取文献的能力,出版社、图书馆、学术机构都采用了许多的手段和措施,推动科研人员对文献的获取,本文对目前最有效的文献获取方式和手段调查和总结。     

基于因子分析的邮政投递员满意度研究

文章以邮政投递员为研究对象,通过调查问卷了解影响其满意度的因素。基于因子分析的研究表明薪酬、工作环境、职业生涯是最主要的影响因素,据此提出了提高邮政员工满意度的对策。     

基于信息技术的组织沟通与媒介选择研究

近年来,以计算机为媒体的通讯技术(ComputerMediated Communication, CMC)的兴起,尤其是Internet、Web等网络平台的普及,给传统的沟通研究带来了深远的变革。但是,组织在信息技术上的投入,并没有收到预期的效果。如何根据组织提出的沟通要求选择恰当的媒介?本文提出了一种“沟通媒介的选择模型”框架,通过对沟通要求的分析,几种典型的CMC媒介技术特点的分析,以及媒介组合的模糊选择方法,以便组织更有效地利用新的信息技术、指导投资规划行为。     

Media Appropriateness: Effects of Experience on Communication Media Choice

Organizations are faced with a myriad of emerging advanced information technologies. Management may be anxious about the numerous choices while simultaneously yearning for instant realization of benefits promised by the adopted technologies. Management should also be aware that the eventual institutional use of these technologies is dependent upon the learning and training opportunities presented to individuals. Individual approval or established perceptions toward technology appropriateness are mostly idiosyncratic and contingent upon numerous factors such as task goals or prior technology experience. This paper examines the effect of learning experiences with nine communication media, based on perception changes of media appropriateness. Two hundred and ninety-five MBA students participated in a longitudinal quasi-experimental study. Results indicate that traditionally rich media such as face-to-face, group meetings, and telephone were consistently perceived to be more appropriate than emerging new media over time. However, an individual's specific experience with communication media affects perceptions of media appropriateness, and this is particularly evident in computer-based communications. In addition, changes in perception of media appropriateness were directly related to the participants' learning experience and were particularly salient with new media. Furthermore, increased use of some media was found to be associated with decreased use of other media. This study demonstrates that deliberate technology-use mediation can be an effective management mechanism to facilitate an individual's ability to gain experience in the use of new technologies. This paper also suggests that an individual's media experiences and temporal factors are two important but underemphasized factors in understanding and studying technology choice and use.     

代理成本、信息不对称与IPO前媒体报道

媒体通过信息传播功能满足投资者的治理需求,在IPO前起到降低信息不对称的作用,但国有股份所释放的政策信号会与媒体的治理效应产生替代性。基于2009年至2012年中国A股上市公司的869家IPO样本数据,采用横截面数据的OLS多元回归和分组回归等实证研究方法,探索信息不对称环境下媒体参与公司治理的动因及治理效应问题,并验证国有股份的存在对其治理效应的替代性。研究结果表明,代理成本与媒体负面报道比例正相关,该结论与代理理论的逻辑相符,即公司IPO前媒体可以通过信息传播降低信息不对称,在信息不对称程度较高的公司媒体的治理效应更加明显。将政策信号纳入考虑范围后,相对于存在国有股份而言,无政策信号组媒体弥补信息不对称的治理效应更为突出,表明媒体的信息传播效应会被国有股份的政策信号所替代。     

Tax Professionals Belief Revision: The Effects of Information Presentation Sequence,Client Preference,and Domain Experience

Based on a belief revision model recently proposed by Hogarth and Einhorn [35], the present research investigates the effects of information presentation orders on tax professionals’ belief revisions about ambiguous tax treatments. Also examined in the study are the impacts of the tax professionals’ experience and the client's tax preference on the belief revision. The results show that the experienced tax professionals’ belief revisions are affected by the presentation order manipulations, but unaffected by the client preference manipulations. In contrast, the inexperienced tax professionals’ belief revisions display a reverse pattern.     

信息与传播技术企业的竞争与营销战略

我们生活在信息社会,在这个新的时代,先进技术被迅速转化成高科技产品,因此越来越多与ICT相关的高科技产品已逐渐进入家庭、办公室和公共场所。ICT这种新的媒介在不远的将来将彻底改变公司管理顾客事务的方式。所以,努力获得ICT产业的竞争优势对任何国家的经济或企业来说都是非常重要的议题。虽然,在高科技对市场营销战略的影响的研究方面已经产生了一些理论成果,但是,现有的研究中还没有直接讨论高科技对市场营销战略和实践的影响。了解ICT企业独特的市场营销战略与实践是现今企业生存和发展的必要课题。     

Job Satisfaction,Comparison Earnings,and Gender

This paper examines sex differences in job satisfaction by utilizing data from the 1986 UK Social and Economic Life Initiative (SCELI) household survey. It attempts to ascertain the relationship between actual and comparison pay and job satisfaction. Employees were asked on a 0–10 scale how satisfied or dissatisfied they were with their present job. They were also asked to state whether they were equitably, over or underpaid and to say how much pay they thought they deserved. Uniquely, therefore, we are able to analyse the effects of both actual and objective and subjective comparative pay measures on job satisfaction. The paper rejects the view that the higher expressed job satisfaction of women represents an innate difference rather than the results of self‐selection into jobs with highly valued attributes.     

Some Cautions on the Measurement of User Information Satisfaction*

User information satisfaction (UIS) is important because of its potential effects on MIS department goals, quality of user work life, and extent of voluntary usage of systems. Reliable measurement of UIS is important for providing evaluative information for both researchers and practitioners. This study used 92 managers and executives as subjects to compare the test/retest reliability of a widely used, 13-scale UIS instrument together with four summary questions under experimental and control conditions. The summary questions behaved more reliably than the detailed questions for all groups, perhaps because of problems with scale units and origins and with item heterogeneity. This suggests that researchers need more reliable measures of UIS and that practitioners need to exercise caution when collecting and interpreting UIS scores.     

The Impact of Information System Personnel Skill Discrepancies on Stakeholder Satisfaction

System development efforts depend to a large degree upon how well information systems (IS) managers, IS specialists, and IS users work together in a project team structure. Yet, these individuals frequently work under different perceptions about matters of importance to development, management, and success. This paper introduces a framework for examining IS specialists' skill requirements from a multiple‐stakeholder perspective. Derived from discrepancy theory, the framework concedes that different stakeholders hold a variable set of expectations for IS personnel skill levels as well as a perception of skills held by IS personnel. We examine differences in expectation and performance expressed by each group and describe the impact of the discrepancy on user satisfaction, career satisfaction of IS specialists, and on job performance evaluations by IS managers. Results confirm that a discrepancy between an IS specialist's expectations of skill and their perceived skill self‐proficiency impacts career satisfaction. Similar relations hold for IS managers and users. Since different stakeholders may hold different perceptions, satisfaction of all parties becomes problematic unless a common frame of reference can be determined.     

An Investigation of Equity as a Determinant of User Information Satisfaction

This paper reviews equity theory and proposes that perceived inequity in the allocation of management information systems (MIS) resources is likely to influence overall user information satisfaction (UIS). Therefore, in addition to currently identified factors such as quality of information products (QIP), user's knowledge and involvement level (KIL), and EDP staff and services (ESS), equity is also likely to be a relevant factor in determining overall UIS. The paper reports on a cross-sectional survey to obtain data for testing the relevance of equity related issues in the MIS context. Responses from 226 users showed a strong correlation (.67, p > .001) between equity and overall UIS. Further, the addition of equity to the previously identified factors that influence overall UIS (i.e., QIP, KIL, and ESS) significantly increased the explained variance (from .48 to .56). The results support the relevance of equity related issues in determining user attitudes. It is recommended that MIS researchers and professionals take into account the likely influence of equity perceptions on user attitudes and behavior, and strive to develop and implement equitable resource allocation mechanisms. Implications of the findings for future research in the areas of MIS, UIS construct, systems implementation, and management of MIS are also discussed.     

媒体信息对IPO询价机构的影响研究——基于机构私人信息视角的理论与实证北大核心CSSCI

将媒体公共信息与机构投资者私人信息联系起来,在我国新股发行询价制背景下建立基于贝叶斯信息准则的IPO定价模型,对媒体信息影响机构投资者私人信息、行为决策及其期望初始收益的微观机制给出了理论上的解释。模型分析表明:媒体公共信息与机构投资者私人信息是条件正相关的,私人信息的分布情况将取决于媒体信号的实现值;媒体信息具体通过两种路径影响机构投资者私人信息及其初始收益——激励效应和需求效应;这两种路径分别对期望初始收益产生负面和正面影响,而媒体信息的最终影响将取决于两种路径的相对强弱。采用2009—2014年在A股上市的874个IPO样本进行实证检验,分别验证了模型的两种路径以及两种路径的综合作用,为模型结论提供了较好的实证支持。