盈余重述归因分析——资产负债表膨胀的角度

针对国内外学者对财务重述原因的争议,在借鉴已有研究成果的基础上,本文从资产负债表膨胀的角度对盈余重述进行了归因分析。以高报盈余的重述公司为对象,利用多元回归分析等方法实证后发现,与非重述公司相比,高报盈余的重述公司在财务报告发生错误的年度资产负债表膨胀水平较高,说明公司被重述期正向调整了盈余,重述归因于公司之前年度有意的盈余管理;违规公司被重述期期初的资产负债表膨胀度显著高于非违规公司,证明公司违规主要是由于会计准则弹性范围内调整盈余的机会受限。     

Solving the part families problem in discrete-parts manufacture by simulated annealing

In the production planning and control of discrete-parts manufacture, aggregation of parts into families, on the basis of similarity, is carried out to ease both long-horizon planning and short-horizon scheduling. Additional advantages are related to those of group technology (GT), such as simplifying the flow of parts and tools and reducing both set-up and production costs. The problem of formally forming part families is presented and discussed. Previous work is reviewed and assessed. Two solution approaches, one based on a location model, the other on simulated annealing, are presented and compared along with test results. The location formulation, which results in an integer programming model solved by Lagrangian relaxation, proved capable of producing solutions of excellent quality, but only for relatively small problem instances. In contrast, simulated annealing, which is a general heuristic approach to combinatorial optimization, produced solutions of comparable quality and could handle realistically large problem instances. However, careful design of the simulated annealing algorithm is crucially important. An effective design is presented.     

A global meaning of supply chain social sustainability

Abstract

The purpose of this research is to help reduce tensions in supply chain social sustainability (SCSS) decisions by providing a common global, contextual definition of social sustainability. This exploratory study utilised an inductive structured interview method to capture SCSS concept meanings. Those interviewed are from, have lived, and worked in developed economies, emerging economies and the base of the pyramid (BOP) economies. The results present a new global baseline definition of SCSS to inform theory and practice by finding that SCSS meanings differ not only between the different levels of economic development, but also within the levels as well. Culture, community and whether basic human needs are met all weigh into perspectives of what this concept is and should entail; a broad, contingent definition is most appropriate moving forward for sustainability planning and execution. Further research with stakeholders in more countries and communities is needed to validate our proposal.     

Estimation of the parameters of symmetric stable ARMA and ARMA–GARCH models

In this article, we first propose the modified Hannan–Rissanen Method for estimating the parameters of autoregressive moving average (ARMA) process with symmetric stable noise and symmetric stable generalized autoregressive conditional heteroskedastic (GARCH) noise. Next, we propose the modified empirical characteristic function method for the estimation of GARCH parameters with symmetric stable noise. Further, we show the efficiency, accuracy and simplicity of our methods with Monte-Carlo simulation. Finally, we apply our proposed methods to model the financial data.     

后现代主义教育视野下的师生观

后现代主义(postmodernism)是20世纪后半叶在西方社会流行的一种哲学、文化思潮。它脱胎于信息化后工业社会。后现代教育思想作为整个后现代思潮的一部分,它强调个人选择和参与,崇尚创造性、差异性、多样性、不确定性和建构性,主张教师与学生之间应建立一种平等的对话关系。这对我国当前的教育研究及教育改革,尤其是课堂教学改革具有一定的指导意义。     

Computer incompetents in the cross-hairs.

Human Resources managers are distressingly aware that more than half the middle and senior managers (40- and 50-year-olds) in their organizations are technologically incompetent. Having spent millions on technology, most corporate CEOs, many of whom can't use a computer either, are drawing a bead on middle managers who are passively resisting the computer revolution. Physician executives are no exception. Given the current shortage of physician managers with good track records and people skills, can middle managers skirt technology issues until retirement if they dance slowly enough? It's doubtful. Organizations are using new tactics to bar technically challenged managers from their ranks: They will only interview candidates with mastery of specific software and they're posting job opportunities on their web sites. Those who still believe they can ride out the computer revolution may want to rethink that strategy.     

Contractors and their Psychological Contracts

It is commonly assumed that contractors are largely calculative, instrumental and self-interested in their relationship with organizations and interface with them accordingly (e.g. low corporate interest and emotional investment). This paper describes a survey involving 117 contractors (62 on 'permanent' agency contracts and 55 on 'temporary' agency contracts) and a comparable (age, job level/grade, years of work experience) group of 86 direct employees (on fixed-term contracts). The survey comprised measures of the psychological contract, of organizational identification, social (corporate) attraction, team spirit and intention to leave. The findings show that contractors are not inevitably 'emotionally' detached from their place of work, in some cases investing in it as much as direct company employees. While transactional (e.g. financial gain, instrumentality) exchange considerations were more salient among contractors than employees, this did not appear to preclude the development of a relational (e.g. corporate integration and long-term investment) contractual orientation. 'Team spirit' and 'organizational identification' predicted the development of relational contracts over and above contractual status. The findings and their management implications are discussed in terms of 'strategic partnership'.     

From Resources to Value and Back: Competition Between and Within Organizations

Examining the relationship between the competitive processes between and within organizations, we use selection system theory to link resource value to product value. We identify three dimensions (in‐selection, before‐selection and after‐selection) that facilitate determining the value of resources based on the functions they serve in the competitive process between organizations in the product market, i.e. the external selection system. Subsequently, we use these dimensions to explore the competitive process among resource providers within organizations, i.e. the internal selection system. This leads us to formulate three propositions that link the competitive process within organizations to the competitive process between organizations. First, we posit that if resources that individually score highly along only one of the three dimensions are bundled, it is more likely that organizational performance can be sustained. Second, we argue that providers of resources scoring highly along multiple dimensions will enjoy stronger means of appropriation in comparison with providers of resources scoring highly along only one of the three dimensions. Third, we contend that the extent to which an organization endeavours to remunerate its resource providers based on their perceived contribution to the organization's competitive position has a curvilinear (inverted U‐shaped) relationship with organizational performance.     

On the distance paired domination of generalized Petersen graphs <Emphasis Type="Italic">P</Emphasis>(<Emphasis Type="Italic">n</Emphasis>,1) and <Emphasis Type="Italic">P</Emphasis>(<Emphasis Type="Italic">n</Emphasis>,2)

Let G=(V,E) be a graph without an isolated vertex. A set D⊆V(G) is a k -distance paired dominating set of G if D is a k-distance dominating set of G and the induced subgraph 〈D〉 has a perfect matching. The minimum cardinality of a k-distance paired dominating set for graph G is the k -distance paired domination number, denoted by γ _p ^k (G). In this paper, we determine the exact k-distance paired domination number of generalized Petersen graphs P(n,1) and P(n,2) for all k≥1.     

Minimizing makespan in an ordered flow shop with?machine-dependent processing times

We consider a generalization of the proportionate flow shop problem with the makespan objective. Each job has a processing requirement and each machine has a characteristic value. In our case, we assume that the time a job occupies a machine is equal to the processing requirement of the job plus a setup time that is equal to the characteristic value of that machine. In this paper, we consider permutation schedules and show that the problem is solvable in polynomial time when the number of machines is fixed.