Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on...Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on the problem complexity, they have to solve problems in a dyadic way. A dual process model, the heuristic systematic model （HSM）, expands this so-called manager-accountant-dyad and shows different cases of actual human information processing. Managers and accountants either process systematically or heuristically. So far, many concepts have been designed in relation to the normative concept of the economical rational principle. Consequently, recent research only uses systematic information processing, based on the principle of the economic man. In this paper, a decision-behavior oriented approach tries to describe actual decision makers such as managers and accountants and shows new possibilities within MA. Therefore, the potential of heuristic information processing is analyzed, based on the phenomenon of ecological rationality as one shape of bounded rationality. Thus, different cognitive heuristics in business economics are identified and analyzed. Furthermore, the outstanding performance of heuristics compared with more complex calculations is shown. Unfortunately, these findings have been limited to marketing and investments so far. Significant research is needed, regarding conditions for applications and success factors of heuristics in business economics. New empirical findings have to be explicitly transferred to MA.展开更多
In this paper, we consider the dual of the generalized Erlang (n) risk model under a threshold dividend strategy. We derive an integrodifferential equation satisfied by the expectation of the discounted dividends unti...In this paper, we consider the dual of the generalized Erlang (n) risk model under a threshold dividend strategy. We derive an integrodifferential equation satisfied by the expectation of the discounted dividends until ruin. The case when profits follow an exponential distribution is solved.展开更多
基于移相控制的双有源桥串联谐振变换器(dual-bridge series resonant converter,DBSRC)在传输功率的快速调控过程中,移相角将发生较大的阶跃变化,导致谐振腔出现大幅度长时间的振荡过程,不仅严重恶化了变换器的动态性能,电路元件也会...基于移相控制的双有源桥串联谐振变换器(dual-bridge series resonant converter,DBSRC)在传输功率的快速调控过程中,移相角将发生较大的阶跃变化,导致谐振腔出现大幅度长时间的振荡过程,不仅严重恶化了变换器的动态性能,电路元件也会面临严重的过电压和过电流风险。该文首先基于基波分析法推导DBSRC暂态过程的通用计算模型,分析暂态过程中的振荡特性,精确估算暂态过程中的谐振电压峰值、谐振电流峰值以及暂态过渡时间,评估暂态过程中的过电压与过电流程度。基于暂态过程计算模型,提出一种振荡的抑制方法,使变换器在一个开关周期后能够到达新的稳定状态,有效地避免了过电压与过电流的风险,并且大幅改善了闭环控制的动态特性。最后,通过仿真与实验结果验证理论分析和所提出的控制方法。展开更多
文摘Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on the problem complexity, they have to solve problems in a dyadic way. A dual process model, the heuristic systematic model （HSM）, expands this so-called manager-accountant-dyad and shows different cases of actual human information processing. Managers and accountants either process systematically or heuristically. So far, many concepts have been designed in relation to the normative concept of the economical rational principle. Consequently, recent research only uses systematic information processing, based on the principle of the economic man. In this paper, a decision-behavior oriented approach tries to describe actual decision makers such as managers and accountants and shows new possibilities within MA. Therefore, the potential of heuristic information processing is analyzed, based on the phenomenon of ecological rationality as one shape of bounded rationality. Thus, different cognitive heuristics in business economics are identified and analyzed. Furthermore, the outstanding performance of heuristics compared with more complex calculations is shown. Unfortunately, these findings have been limited to marketing and investments so far. Significant research is needed, regarding conditions for applications and success factors of heuristics in business economics. New empirical findings have to be explicitly transferred to MA.
文摘In this paper, we consider the dual of the generalized Erlang (n) risk model under a threshold dividend strategy. We derive an integrodifferential equation satisfied by the expectation of the discounted dividends until ruin. The case when profits follow an exponential distribution is solved.
文摘基于移相控制的双有源桥串联谐振变换器(dual-bridge series resonant converter,DBSRC)在传输功率的快速调控过程中,移相角将发生较大的阶跃变化,导致谐振腔出现大幅度长时间的振荡过程,不仅严重恶化了变换器的动态性能,电路元件也会面临严重的过电压和过电流风险。该文首先基于基波分析法推导DBSRC暂态过程的通用计算模型,分析暂态过程中的振荡特性,精确估算暂态过程中的谐振电压峰值、谐振电流峰值以及暂态过渡时间,评估暂态过程中的过电压与过电流程度。基于暂态过程计算模型,提出一种振荡的抑制方法,使变换器在一个开关周期后能够到达新的稳定状态,有效地避免了过电压与过电流的风险,并且大幅改善了闭环控制的动态特性。最后,通过仿真与实验结果验证理论分析和所提出的控制方法。
