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持续经营不确定性审计意见对财务困境的预测效用——来自中国A股上市公司2007—2011年的经验数据 被引量:6
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作者 王宗萍 王强 《西部论坛》 2013年第2期58-65,共8页
以2009—2011年连续三年发生财务困境和连续三年财务健康的A股上市公司各351家,共702家为样本,利用2007—2011年的数据,分析持续经营不确定性审计意见对公司财务困境的预测效用,结果表明:会计师事务所出具的持续经营不确定性审计意见对... 以2009—2011年连续三年发生财务困境和连续三年财务健康的A股上市公司各351家,共702家为样本,利用2007—2011年的数据,分析持续经营不确定性审计意见对公司财务困境的预测效用,结果表明:会计师事务所出具的持续经营不确定性审计意见对公司的财务困境具有预测效用,距离公司发生财务困境越近的持续经营不确定性审计意见的预测能力越强,声誉好的事务所出具的持续经营不确定性审计意见对公司财务困境的预测能力更强。因此,注册会计师出具的GCO对公司利益相关者具有一定的决策相关性。 展开更多
关键词 持续经营不确定性审计意见 财务困境 预测效用 标准审计报告 非标准审计意见 持续经营能力 注册会计师 会计师事务所
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基于服务信誉评价的偏好分析与推荐模型 被引量:4
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作者 辛乐 范玉顺 +1 位作者 李想 倪亚宇 《计算机集成制造系统》 EI CSCD 北大核心 2014年第12期3170-3181,共12页
为了描述用户的个性化偏好需求、优化服务推荐效果,提出基于服务信誉评价的用户偏好分析与服务推荐模型。该模型以服务的多维信誉指标为分析对象,能够兼容服务信誉评价的各种形式,包括数字评分、标签和自然语言评价,并依据模糊多属性决... 为了描述用户的个性化偏好需求、优化服务推荐效果,提出基于服务信誉评价的用户偏好分析与服务推荐模型。该模型以服务的多维信誉指标为分析对象,能够兼容服务信誉评价的各种形式,包括数字评分、标签和自然语言评价,并依据模糊多属性决策理论进行自动的用户服务质量偏好的提取及服务推荐。通过对比分析实际服务数据的实验结果,验证了模型的合理性与有效性。 展开更多
关键词 信誉评价 用户偏好 效用预测 个性化
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Is "Happy Worker" More Productive
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作者 Natasha Fogaca Francisco Antonio Coelho Junior 《Management Studies》 2016年第4期149-160,共12页
The hypothesis "happy productive worker" states that happy employees, whose needs are satisfied in their workplace, have greater performance than unhappy employees. Therefore, the purpose of this research is to exam... The hypothesis "happy productive worker" states that happy employees, whose needs are satisfied in their workplace, have greater performance than unhappy employees. Therefore, the purpose of this research is to examine empirically the effects that job satisfaction and well-being at work generate on the individual job performance, investigating the moderating role that the components of the organizational structure play in this relationship. To achieve the main objective, some secondary objectives were proposed: (1) test the predictive effect of well-being, satisfaction, personal, and professional variables on individual performance; and (2) test the moderating effect of the components of the organizational structure in the relationship among well-being, satisfaction, and individual job performance. This research originates of a consolidated statement for the business society, but very few empirical studies. This way, the hypothesis consisted in the components of the organizational structure will positively enhance the relationship among well-being at work, job satisfaction, and individual job performance. The final sample consisted of 134 participants, of a clinical laboratory and of federal court of justice. For the development of the questionnaire, four instruments were used; one for each construct. The proposal has four relationship variables and the statistical procedure used to test this hypothesis was multiple linear regressions. Considering the hypothetical theoretical model presented, personal and professional variables are predictors of job performance; thus, these variables were also included as independent variables. The results of the regression model showed that the variables "age", "well-being at work", "job satisfaction", and "components of organizational structure" are responsible for explaining 64% of the variance of the variable criteria and individual job performance The moderating role of the variable "components of organizational structure" was also observed, because its inclusion increased the explained variance of the dependent variable. After all the discussions developed, the two main contributions appear: (1) the predictive effect of well-being at work in relation to performance and (2) identifying the moderating effect of the components of the organizational structure. 展开更多
关键词 individual performance at work well-being at work job satisfaction organizational structure moderation
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融合用户兴趣及评论效用的评论信息推荐 被引量:8
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作者 聂卉 邱以菲 《图书情报工作》 CSSCI 北大核心 2021年第10期68-78,共11页
[目的/意义]Web 2.0时代,在线评论质量参差不齐和过载问题十分严重,人们从中获取有价值内容的认知成本越来越高。探究以信息推荐方式解决评论过载的有效方案,以提升网络信息利用率和信息服务质量。论文提出的评论排名推荐方案关注评论... [目的/意义]Web 2.0时代,在线评论质量参差不齐和过载问题十分严重,人们从中获取有价值内容的认知成本越来越高。探究以信息推荐方式解决评论过载的有效方案,以提升网络信息利用率和信息服务质量。论文提出的评论排名推荐方案关注评论的信息质量,更强调对用户的个人信息需求的满足。[方法/过程]研究运用概率主题模型,引入词向量构建主题空间下的用户模型和评论模型,通过将其纳入评论感知效用评测系统,实现融合用户兴趣和评论质量的评论推荐,推荐效果通过系统实验予以检测。[结果/结论]实验结果表明,评论信息质量和用户个体的信息需求,共同作用于用户对评论感知效用的满意度;推荐策略实现了二者的有机融合,三组不同推荐模式下的评测效果显示,相较于单纯的"兴趣推荐"和"效用推荐","融合推荐"综合满意度得分最高。 展开更多
关键词 信息推荐 评论效用预测 用户建模 在线评论
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Cost-benefit timing for applying slurry seal on actual roadway tests in China 被引量:3
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作者 支喜兰 王威娜 蔡宜长 《Journal of Central South University》 SCIE EI CAS 2012年第8期2394-2402,共9页
Determining the optimal timing is the core of preventive maintenance. Highway agencies always face with the challenge of determining optimal timing for preventive maintenance, particularly in China where there are no ... Determining the optimal timing is the core of preventive maintenance. Highway agencies always face with the challenge of determining optimal timing for preventive maintenance, particularly in China where there are no condition indicators designed for determining adequate timing for applying preventive maintenance and little literature relating to the development of pavement performance. This work presented the indicators, including crack ratio (Rc), rutting depth (DR), international roughness index (IIR) and sideway force coefficient (CsF) to determine the adequate timing for preventive maintenance in China. The proper ranges of each indicator to apply to preventive maintenance were then recommended. They are 0.28%-1.4% for Rc, 10-15 mm for DR, 1.97-3.5 for lrR, 40--50 for CSF. Based on pavement condition survey data collected on the test roads in Hebei Province, China, on the application of slurry seal at different timings, the pavement performance was established and the adequate timings for applying slurry seal was studied. Based on benefit-cost analysis, it is suggested that the fourth year is the optimal timing for applying slurry seal based on the condition in China. A framework is established to determine the adequate timings of applying other preventive maintenance methods. 展开更多
关键词 preventive maintenance evaluation system cost-benefit timing slurry seal
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Analysis on Application of Wavelet Neural Network in Wind Electricity Power Prediction
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作者 Huang Chunyi 《International Journal of Technology Management》 2014年第7期1-4,共4页
Wind electricity power has fluctuation, and accurate and reasonable wind electricity power prediction is very important for solving wind electricity network and combination. This paper takes an analysis of a lot of ac... Wind electricity power has fluctuation, and accurate and reasonable wind electricity power prediction is very important for solving wind electricity network and combination. This paper takes an analysis of a lot of actual data of a certain wind electricity field. Through wavelet neural network and time series method rolling, it can predict the overall power of wind electricity field. The result shows that for the original data of sampling time length and large sampling frequency, the model constructed by this paper has very good prediction effect. Because of the fan installation position, wind electricity fan flow effect and other random factor influence, wind electricity field overall power and single unit power distribution have difference. Through comparing with the time series parameters, it puts forward that single wind electricity unit power has smooth effect for overall power of wind electricity field. Finally, it summarizes the prediction effect and puts forward some reasonable suzestions for wind electricity network troblems. 展开更多
关键词 wavelet neural network time series smooth effect
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