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.     

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。     

‘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.     

Best-worst multi-criteria decision-making method: Some properties and a linear model

The Best Worst Method (BWM) is a multi-criteria decision-making method that uses two vectors of pairwise comparisons to determine the weights of criteria. First, the best (e.g. most desirable, most important), and the worst (e.g. least desirable, least important) criteria are identified by the decision-maker, after which the best criterion is compared to the other criteria, and the other criteria to the worst criterion. A non-linear minmax model is then used to identify the weights such that the maximum absolute difference between the weight ratios and their corresponding comparisons is minimized. The minmax model may result in multiple optimal solutions. Although, in some cases, decision-makers prefer to have multiple optimal solutions, in other cases they prefer to have a unique solution. The aim of this paper is twofold: firstly, we propose using interval analysis for the case of multiple optimal solutions, in which we show how the criteria can be weighed and ranked. Secondly, we propose a linear model for BWM, which is based on the same philosophy, but yields a unique solution.     

Making Professional Decisions in Research: Measurement and Key Predictors

The professional decision-making in research (PDR) measure was administered to 400 National Institutes of Health (NIH)-funded and industry-funded investigators, along with measures of cynicism, moral disengagement, compliance disengagement, impulsivity, work stressors, knowledge of responsible conduct of research (RCR), and socially desirable response tendencies. Negative associations were found for the PDR and measures of cynicism, moral disengagement, and compliance disengagement, while positive associations were found for the PDR and RCR knowledge and positive urgency, an impulsivity subscale. PDR scores were not related to socially desirable responding, or to measures of work stressors and the remaining impulsivity subscales. In a multivariate logistic regression analysis, lower moral disengagement scores, higher RCR knowledge, and identifying the United States as one’s nation of origin emerged as key predictors of stronger performance on the PDR. The implications of these findings for understanding the measurement of decision-making in research and future directions for research and RCR education are discussed.     

Replication: Revisiting Tversky and Shafir’s (1992) Disjunction Effect with an extension comparing between and within subject designs

Does uncertainty about an outcome influence decisions? The sure-thing principle (Savage, 1954) posits that it should not, but Tversky and Shafir (1992) found that people regularly violate it in hypothetical gambling and vacation decisions, a phenomenon they termed “disjunction effect”. Very close replications and extensions of Tversky and Shafir (1992) were conducted in this paper (N = 890, MTurk). The target article demonstrated the effect using two paradigms in a between-subject design: here, an extension also testing a within-subject design, with design being randomly assigned was added. These results were consistent with the original findings for the “paying to know“ problem (original: Cramer’s V = 0.22, 95% (CI) [0.14, 0.32]; replication: Cramer’s V = 0.30, 95% CI [0.24, 0.37]), yet not for the “choice under risk” problem (original: Cramer’s V = 0.26, 95% CI [0.14, 0.39]; replication: Cramer’s V = 0.11, 95% CI [−0.07, 0.20]). The within-subject extension showed very similar results. Implications for the disjunction effect and judgment and decision-making theory are discussed, and a call for improvements on the statistical understanding of comparisons of between-subject and within-subject designs is introduced. All materials, data, and code are available on https://osf.io/gu58m/.     

iDecide: supporting inclusive decision-making in European schools

iDecide is a KA3 - Support for policy reform project with partners from public and private sectors- from Cyprus, Romania, Greece, Ireland and Portugal. iDecide was conceptualised with the aim of supporting school leaders and teachers in their efforts marginalised groups, and to support their learning in their everyday decision-making. The iDecide toolkit supports the decision-making processes that the majority of schools face every day in all aspects of school life (visits and excursions, school projects, parental involvement, school canteen, homework, students’ council etc). The iDecide toolkit has the capacity to provide teachers and school leaders with practical guidelines for these common decisions in straightforward, simple language. It also gives school leaders the opportunity to retrieve pupils’ and parents' opinions through online polls and forum discussions. This short paper describes the iDecide toolkit functions.