网络时代的适时财务监控与公司治理

网络技术应用的普及使传统财务监控的变革已成为公司治理和财务管理的热点话题,本文简要揭示新概念——适时财务监控与公司治理的关系,剖析了公司不同管理层次的适时财务监控的实时需求,从公司治理的基本需要对公司价值流再造、公司信息系统变革和适时财务监控机制重构等三个方面进行了初步研究,为网络适时财务监控在公司治理实务中的应用提供了一个基本框架。     

Industry and the environment: a case study of cleaner technologies in selected European countries

The aim of this case study is to discuss the role of technology in addressing environmental problems. The paper tries to scratch beneath the surface of the increasingly frequent ‘quick-fix’ solutions to the present environmental problems, based on such beguiling catchwords as Cleaner Technologies, Best Available Technologies, and Best Available Technologies Not Exceeding Excessive Costs, etc., in an attempt to discover whether there is any substance in them, or whether they are just full of hot air. Recent data from case studies performed by the author in Germany and Finland as well as a postal questionnaire in Denmark are presented. The paper analyses and discusses the roles and responsibilities of designers, industrialists, and government policy-makers. It is argued that existing regulatory regimes, supranational industrial structures, and market mechanisms do not favour the development of cleaner technologies, nor do they promote a reduction in consumption patterns. Evidence from ongoing empirical research in Northwest Europe suggests that industry is far from developing and/or implementing cleaner technologies. The paper closes with a discussion of some of the policy implications involved and some examples of urgently needed further research.     

中国企业渠道联盟关系影响因素研究

渠道联盟被认为是渠道关系中最高、最好的形式。学术界对渠道联盟关系影响因素的研究主要集中在承诺、信任、沟通与合作等方面。本文实证研究了影响中国企业渠道联盟关系的若干因素及其影响程度,特别是探讨了私人关系和行政因素等的影响程度。     

Innovation through initiatives—a framework for building new capabilities in public sector research organizations

The accelerating pace of change in science and technology has resulted in new attention to the process of identifying and developing ideas that ultimately lead to new scientific capabilities and business opportunities for an organization. The need to refresh research programs and capabilities is as important in federally funded research institutions as it is for industry. This paper explores the critical success factors for new initiatives at a federal laboratory, and building on lessons learned through this study and in private industry, identifies a more systematic process that could potentially improve the effectiveness of these initiatives in achieving results.     

Examining Localized Patterns of Air Quality Perception in Texas: A Spatial and Statistical Analysis

Environmental and human health issues associated with outdoor air pollution, such as ozone, sulfur dioxide, and other pollutants in metropolitan regions, are an area of growing concern for both policy officials and the general public. Increasing attention from the news media, new health data, and public debate over the effectiveness of clean air regulations have raised the importance of air quality in the public consciousness. While public perceptions of air quality have been studied thoroughly dating back to the 1960s, little empirical research has been conducted to explain the spatial aspects of these perceptions, particularly at the local level. Although recent studies suggest characteristics of local setting are important in shaping perceptions of air quality, the roles of proximity, neighborhood characteristics, and location have not been clarified. This study seeks to improve understanding of the major factors shaping public perceptions of air quality by examining the spatial pattern of local risk perception, the role of socioeconomic characteristics in forming these perceptions, and the relationship between perceived and scientifically measured air pollution. First, we map the spatial pattern of local air quality perceptions using Geographic Information Systems (GIS) across the Dallas and Houston metropolitan areas. Next, we explain these perceptions through local contextual factors using both bivariate correlations and multivariate regression analysis. Results indicate that perceptions of air quality in the study areas are not significantly correlated with air quality based on readings of air monitoring stations. Instead, perceptions appear to be influenced by setting (urban vs. rural), state identification, access to information, and socioeconomic characteristics such as age, race, and political identification. We discuss the implications of the findings and provide direction on how further research can provide a deeper understanding of the local contextual factors influencing public perceptions.     

纵向沟通中隐性信息获取的激励兼容机制研究

下属隐性信息的获取是确保上级决策者有效决策的一个重要基础,现有的研究未能解决隐性信息获取的效率与预算平衡的两难问题。本文通过确认决策者的作用,在分析模型中引入决策者成本,并借鉴政府征收“所得税”的思路,不仅解决了隐性信息获取的真实性,而且解决了原有方案未能同时兼顾的预算平衡、利润最大化以及向下属转移损失等问题。     

Persuasion: An experimental study of team decision making

This paper studies persuasion within teams and investigates why teams commonly take, by some measures, better decisions than individuals. The analysis is based on data from electronic communication within teams of two players. Thanks to the experimental design, changes of an individual’s decision can be attributed to the content of the team partner’s message. The results for knowledge-related and strategic problems show that individuals’ decisions change upon receiving more informative and sophisticated arguments and remain the same otherwise. This individual behavior is an essential part of the information aggregation in teams and can explain the advantage of teams in decision making and in games.     

Some Results Based on a Version of the Generalized Dynamic Entropies

We propose new dynamic measures of uncertainty based on the notion of generalized dynamic entropy introduced in Di Crescenzo and Longobardi (2006). These can uniquely determine distribution functions in continuous and discrete cases, and the characterizations of some well-known distributions are provided. We also define some orderings and aging notions based on the generalized dynamic measures, and prove some of their properties, obtaining as corollaries results that have recently appeared in the literature.     

To be or not to be valid in testing the significance of the slope in simple quantitative linear models with autocorrelated errors

In this article, the validity of procedures for testing the significance of the slope in quantitative linear models with one explanatory variable and first-order autoregressive [AR(1)] errors is analyzed in a Monte Carlo study conducted in the time domain. Two cases are considered for the regressor: fixed and trended versus random and AR(1). In addition to the classical t -test using the Ordinary Least Squares (OLS) estimator of the slope and its standard error, we consider seven t -tests with n-2\,\hbox{df} built on the Generalized Least Squares (GLS) estimator or an estimated GLS estimator, three variants of the classical t -test with different variances of the OLS estimator, two asymptotic tests built on the Maximum Likelihood (ML) estimator, the F -test for fixed effects based on the Restricted Maximum Likelihood (REML) estimator in the mixed-model approach, two t -tests with n - 2 df based on first differences (FD) and first-difference ratios (FDR), and four modified t -tests using various corrections of the number of degrees of freedom. The FDR t -test, the REML F -test and the modified t -test using Dutilleul's effective sample size are the most valid among the testing procedures that do not assume the complete knowledge of the covariance matrix of the errors. However, modified t -tests are not applicable and the FDR t -test suffers from a lack of power when the regressor is fixed and trended ( i.e. , FDR is the same as FD in this case when observations are equally spaced), whereas the REML algorithm fails to converge at small sample sizes. The classical t -test is valid when the regressor is fixed and trended and autocorrelation among errors is predominantly negative, and when the regressor is random and AR(1), like the errors, and autocorrelation is moderately negative or positive. We discuss the results graphically, in terms of the circularity condition defined in repeated measures ANOVA and of the effective sample size used in correlation analysis with autocorrelated sample data. An example with environmental data is presented.     

The Resilient Survivor—A Student Social Worker's Journey on Placement

This paper represents the continuation of my ‘personal and professional journey’ from social work student to social work practitioner focusing on my first Practice Learning Opportunity (PLO). Recognising the potential impact of childhood sexual abuse (CSA) in a classroom environment is as important as the potential impact on actual practice learning and practice. This is salient in the real world of social work practice as the potential misuse of a painful childhood experience has greater ramifications. Utilising the ideas and assumptions of social constructionism (including context and multivocality) the significance of silence from social work educators shall be examined in relation to self-disclosure as a means of aiding PLO learning and practice. This paper will also focus on the concept of critical reflection and its significance in exploring the transferability of a childhood experience such as CSA and personal and professional dilemmas regarding self-disclosure. This paper concludes by highlighting areas for consideration for both students and social work educators and conveys an important message regarding the importance of communication between students and social work educators.