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Just recently, information systems with rather unique characteristics have begun to emerge. These systems usually referred to as Decision Support Systems, feature decision models, a data base and the decision maker as subsystems and are specifically oriented to supporting decision making. This article examines Decision Support Systems and their application to banks. 相似文献
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Prof. Dr. Annette G. Köhler Prof. Dr. Kai-Uwe Marten Dipl.-Math. oec. Nicole V. S. Ratzinger Dr. Marco Wagner 《Zeitschrift für Betriebswirtschaft》2010,80(1):5-29
The audit fees available since 2005 as a consequence of the Bilanzrechtsreformgesetz (commercial code reform act) show an extremely high supplier concentration on the German audit market of publicly listed companies. This justifies the assumption of audit fees above perfect market equilibrium prices. However, the complete collection and multivariate regression analysis of all relevant audit fee and client data document a 24 % decrease in audit fees in 2005 and an average 15 % decrease in the two subsequent years due to auditor changes. This can be interpreted as an indicator for price competition. In addition, the audit fee data shows that the audit fee decreases are only partially compensated by subsequent increases. As a consequence, there is no evidence for lowballing at present. Further time series are necessary to show if the current trend is sustainable. 相似文献
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José Galvāo Leite Carlos Alberto de Bragança Pereira Flávio Wagner Rodrigues 《统计学通讯:理论与方法》2013,42(1):301-310
Questions related to lotteries are usually of interest to the public since people think there is a magic formula which will help them to win lottery draws. This note shows how to compute the expected waiting time to observe specific numbers in a sequence of lottery draws and show that surprising facts are expected to occur. 相似文献
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A Cheadle E Wagner C Anderman M Walls C McBride M A Bell R F Catalano E Pettigrew 《Evaluation review》1998,22(6):699-716
This article assesses the validity and reliability of the approach used to measure community mobilization in the Seattle Minority Youth Health Project (MY Health), a neighborhood-based program to prevent drug use, violence, teen pregnancy, and sexually transmitted diseases (STDs). Two constructs were measured: neighborhood cooperation in solving problems, and sense of pride and identification with the neighborhood. The convergent validity of the measurement approach was assessed by comparing several independent measures of community mobilization generated from surveys of key neighborhood leaders, youth, and parents. For the neighborhood cooperation construct, correlations were uniformly positive across measures from different surveys and statistically significant about a quarter of the time. The correlations for the neighborhood pride construct were weaker and generally not statistically significant. Interrater reliability was low for all of the surveys, possibly reflecting varying ideas about what community mobilization meant among survey respondents. 相似文献
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In this paper we extend the ELSP model to allow for linearly changing demand rates over a fixed planning horizon. This extension of the ELSP research provides a model that can be used in coordinating the production and marketing planning activities in a firm. The model allows the user to evaluate the impact of changes in product demand on production costs and customer service. We solve the model using a standard nonlinear programming package (MINOS) and show through examples based on actual production data how the model can be used to support coordinated production and marketing planning. 相似文献
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Dr. habil. Stephan Voswinkel Prof. Dr. Gabriele Wagner 《?sterreichische Zeitschrift für Soziologie》2011,36(4):71-88
In the article we highlight an aspect of the crisis of criticism which we call ??speechlessness of criticism??. The heterogeneous criticism cannot be bundled up to a critical story any more. A common language with explicatory pictures and grammars is missing. Two explanations are offered for the ??speechlessness?? of criticism: the changes of the normative power of justification orders and the individualisation process. Both developments are a symbolic power which can explain the speechlessness of the criticism of capitalism at least partially. After the sketch of the symbolic power of the legitimation order of project and individualisation, starting points for a renaissance of criticism are analysed. Finally we explore the relevance of a reflexive combination of critical sociology and sociology of criticism for the concept of a critical sociology of criticism. 相似文献
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It remains unclear whether social mobility is increasing in the advanced nations. The answer may depend on mobility patterns within very recent birth cohorts. We use the inter-generational module in the 2005 EU-SILC which allows us to include more recent cohorts. Comparing across two Nordic and three Continental European countries, we estimate inter-generational mobility trends for sons both indirectly, via social origin effects on educational attainment, and directly in terms of adult income attainment. In line with other studies we find substantially more mobility in Scandinavia, but also that traditionally less mobile societies, like Spain, are moving towards greater equality. We focus particularly on non-linear relations. Most interestingly, we reveal evident asymmetries in the process of equalizing life chances, in Denmark. The disadvantages associated with low social class origins have largely disappeared, but the advantages related to privileged origins persist. 相似文献