浅议本量分析在企业中运用

随着社会经济市场的不断发展与创新，使得企业内越来越重视盈利的最大化。而本量利分析就是对企业的资金管理中不可缺少的重要工具。本文就本量分析在企业中的运用方式展开讨论。

多品种情况下盈亏平衡分析

众多管理会计教材的盈亏平衡分析中，关于多品种情况下的盈亏平衡分析都采用的是一个共同的模式，求出一个盈亏平衡点进行盈亏平衡分析，其实多品种情况下的盈亏平衡点有无数个。

Systematic rationalization approach for multivariate correlated alarms based on interpretive structural modeling and Likert scale

Alarm flood is one of the main problems in the alarm systems of industrial process. Alarm root-cause analysis and alarm prioritization are good for alarm flood reduction. This paper proposes a systematic rationalization method for multivariate correlated alarms to realize the root cause analysis and alarm prioritization. An information fusion based interpretive structural model is constructed according to the data-driven partial correlation coefficient calculation and process knowledge modification. This hierarchical multi-layer model is helpful in abnormality propagation path identification and root-cause analysis. Revised Likert scale method is adopted to determine the alarm priority and reduce the blindness of alarm handling. As a case study, the Tennessee Eastman process is utilized to show the effectiveness and validity of proposed approach. Alarm system performance comparison shows that our rationalization methodology can reduce the alarm flood to some extent and improve the performance.

The Effects of Job Security, Features, Personal Values, and Recognition on Organizational Involvement

As extrinsic rewards become very limited under organizational retrenchments, organizations should rely heavily on other types of rewards, such as intrinsic rewards, to improve the performance of those employees who have been overwhelmed with a perception of job insecurity. This paper examines the impact of such perception, along with many other positive influencers such as enhancement in job features, recognition, and the personal values of those employees on the organizational involvement. The data analyzed were based on a sample of 34 employee respondents from a project based engineering and service company （identified as ABC Company in this paper） operating in the Middle East. The adopted research approach is basically a quantitative approach. The correlation and regression analysis tools have been used to explore this relationship. The results of this study suggest a generally unnoticed and disregarded resource that has the prime effect on improving and enhancing the organizational involvement, which is the recognition those employees receive from the management. This research suggests that recognition, as the top influencer, has a strong impact on organizational involvement/psychological attachment for the employees. The other factors that have proved to have the second degree influence on organizational involvement are enhancement in job features, increase in the job security level, and personal values.

Authorship Identification of Classical Japanese Literature Using Quantitative Analysis

Singular authorship of＂The Tale of Genji,＂ which is the greatest accomplishment in classical Japanese literature, is doubtful In this study, we statistically analyze whether the author of Uji Jujo, which comprises the last ten chapters of the ＂Tale of Ganji,＂ is same as that of other chapters by using statistical analyses such as principal component analysis and random forests. The result of the analyses of word frequency shows that there is no obvious difference in word usage between the ten chapters and others. Thus, we conclude that it is highly possible that the chapters＇ author is same as that of others.

PROJECTION-PURSUIT BASED PRINCIPAL COMPONENT ANALYSIS:A LARGE SAMPLE THEORY

The principal component analysis （PCA） is one of the most celebrated methods in analysing multivariate data. An effort of extending PCA is projection pursuit （PP）, a more general class of dimension-reduction techniques. However, the application of this extended procedure is often hampered by its complexity in computation and by lack of some appropriate theory. In this paper, by use of the empirical processes we established a large sample theory for the robust PP estimators of the principal components and dispersion matrix.

Ecological compensation for winter wheat abandonment in groundwater over-exploited areas in the North China Plain

The land fallow policy was adopted by central and local governments to encourage the abandonment of water-intensive crops, such as winter wheat, in groundwater over-exploited areas. At the same time, since the 1990s, many households in the North China Plain （NCP） have chosen to replace the winter wheat and summer maize double-cropping system with the spring maize single-cropping system. Therefore, it is crucial to identify target land parcels for winter wheat abandonment and to design reasonable and proper standards for ecological compensation prior to the implementation of the land fallow policy in the NCP. In this study, multi-level Iogit models were used with household survey data in order to detect determinants across land parcel, household and village levels on household cropping system decisions; the opportunity costs for winter wheat abandonment were also calculated using cost-benefit analysis. The results show that： （1） land quality and irrigation condition at parcel level are two essential elements influencing household cropping system decisions. Nearly 70% of the total area of poor land and more than 90% of the total area of unirrigated land has suffered winter wheat abandonment. Target land parcels for the land fallow policy should be those that are irrigated and of high quality. （2） There were no significant differences between net profits from spring maize and summer maize under similar farming conditions, and the opportunity cost for winter wheat abandonment should be equal to the net profit of winter wheat. （3） The primary purpose of the land fallow policy is to induce groundwater recovery and restoration as a preliminary stage. A higher level of 350 yuan/mu is recommended as subsidy for ecological compensation at this stage. Later, the primary purpose of the policy should be a transition to a balance between exploitation and supplementation of water resources, and a lower level of 280 yuan/mu is recommended as a subsidy at this stage.

Beckner Inequality on Finite-and Infinite-Dimensional Manifolds

By using the dimension-free Harnack inequality, the coupling method, and Bakry-Emery＇s argument, some explicit lower bounds are presented for the constant of the Beckner type inequality on compact manifolds. As applications, the Beckner inequality and the transportation cost inequality are established for a class of continuous spin systems. In particular, some results in [1, 2] are generalized.