印度表演艺术与敦煌变文讲唱

印度表演艺术与敦煌变文讲唱之间存在很深的渊源关系。二者在授受流变过程中,体现出异质文化融会时的过滤机制。佛教入华,亦带来了印度历史悠久的讲唱艺术,促成中土释门梵呗、转读、唱导、俗讲的发展繁荣。另一方面,梵剧途经西域传入中国,在当地文化影响下一路蜕变,最终在敦煌完全汉化,和变文讲唱融为一体。     

A LOOK AT THE SEMANTIC DIFFERENTIAL AS A TOOL TO ASSIST FACULTY TEACHING EVALUATIONS

The evaluation of the effectiveness of faculty teaching is a difficult process. This paper presents the results of an experimental empirical investigation into the possibility of using a psycho-linguistic measurement technique, the Semantic Differential, to measure faculty communication of terminology to students. This measurement could be used to supplement other teaching evaluation devices. The paper determines a set of “key concepts,” derives a set of S.D. meanings from a Faculty to act as a standard, and measures student meanings at the beginning and end of an introductory course. These sets of meanings are then compared.     

EMPIRICAL UTILITY FUNCTIONS AND RANDOM DEVICES: AN EXPERIMENT

The primary purpose of the present experiment was to examine the effects on the empirical derivation of executive's utility functions caused by the use of random device analogues. The results indicate that utility functions obtained using a random device analogue imply more risk aversion than when these functions are determined by simulating actual decision situations. Furthermore, there is also evidence that the bias is directly related to the monetary amounts involved.     

PROGRAMMED DECISION STRUCTURES - FUNCTIONAL APPROACH TO QUANTITATIVE UNDERGRADUATE CORE

Administrators and professionals must make social decisions within the environment of the computer revolution. This means that precise skills of logical problem solving and quantitative methods may assume an increasingly prominent place in college preparation for business and social sciences. At the same time, colleges are under pressure not to “select out” persons who are disadvantaged in quantitative areas. With a widening “quantitative gap,” major surgery of existing math and stat courses is unlikely to meet the challenge of this new social environment. Programmed Decisions Structures (PDS) is experimental coursework in a quantitative undergraduate core for business and social sciences. Particular features of PDS were developed to emphasize (1) motivation of the student, (2) credible simulation of realistic business and social environment, (3) awareness of logically developed structures, and (4) principles of applied scientific method. Constructed around the above four points, it is hoped that PDS will close the “quantitative gap” more effectively than the 20 quarter hours of conventional math, stat and computer courses which it replaces.     

A new heteroscedastic regression to analyze mass loss of wood in civil construction in Brazil

A heteroscedastic regression based on the odd log-logistic Marshall–Olkin normal (OLLMON) distribution is defined by extending previous models. Some structural properties of this distribution are presented. The estimation of the parameters is addressed by maximum likelihood. For different parameter settings, sample sizes and some scenarios, various simulations investigate the performance of the heteroscedastic OLLMON regression. We use residual analysis to detect influential observations and to check the model assumptions. The new regression explains the mass loss of different wood species in civil construction in Brazil.     

Cost/quality tradeoffs for control procedures in information systems

An analytical framework is presented to study the cost/benefit tradeoffs of alternative internal control scenarios designed to ensure quality of outputs from information systems. A mathematical model is used to evaluate the impact that various alternatives have on system performance and cost. The model can be used to compare the benefits gained from enhanced processing with those arising from more effective internal control procedures. Model variables under the control of system designers include placement and effectiveness of internal control procedures, cost and quality of processing activities, both manual and computerized, and cost and quality of correction procedures. The model incorporates a penalty cost incurred by failure to detect and correct errors. The analytical process is illustrated through application to a specific information system.     

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。     

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.