The purpose of this study is to review and demonstrate how analytic hierarchy process （AHP） can be employed to determine earnings quality. The AHP technique can make the analysis studies more effective, easy, and ap...The purpose of this study is to review and demonstrate how analytic hierarchy process （AHP） can be employed to determine earnings quality. The AHP technique can make the analysis studies more effective, easy, and applicable to companies to calculate the relative weights of each dimension, sub-dimension, and specific sub-dimension of earnings quality. A common understanding of earnings quality is difficult to define and even more difficult to measure precisely. In addition to this, the earnings quality is influenced by factors which are often intangible and immeasurable and, as such, when assessing earnings quality, judgments will be largely subjective. Further, earnings quality is related to business concepts or practices and affected by other factors such as the nature and source of earnings. In relation to this, earnings quality would be directly influenced by the conservatism of the chosen methods. However, earnings quality relates to the persistence of earnings and to the likelihood of cash realization on reported eamings. Overall, the results presented from the paramorphic model under AHP are meant to be descriptive of the decision process of five investment analysts within three different companies. The results in this study offer valuable insights into how a small population of investment analysts actually decides the relative importance of various earnings quality dimensions.展开更多
The Enterprise Resource Planning (ERP) system is a complex and comprehensive software that integrates various enterprise’s functions and resources. ERP system cleanly encapsulates crosscutting concerns which cannot b...The Enterprise Resource Planning (ERP) system is a complex and comprehensive software that integrates various enterprise’s functions and resources. ERP system cleanly encapsulates crosscutting concerns which cannot be encapsulated by other types of information systems like data synchronization and standardization, system complexity and system modularity. Many studies are conducted to propose software quality models with their quality characteristics. However, there is currently no dedicated software quality model that can describe and involve new features of ERP systems. Thus, this study has proposed an ERP system quality model (ERPSQM). Analytic Hierarchy Process AHP has been employed to evaluate the quality of ERPSQM. Furthermore, this proposed model can be used to make a comparison of ERP systems to help companies implement better systems.展开更多
In the process of designing self-elevating drilling unit, it is important, yet complicated, to use comparison and filtering to select the optimum scheme from the feasible ones. In this research, an index system and me...In the process of designing self-elevating drilling unit, it is important, yet complicated, to use comparison and filtering to select the optimum scheme from the feasible ones. In this research, an index system and methodology for the evaluation of self-elevating drilling unit was proposed. Based on this, a multi-objective combinatorial optimization model was developed, using the improved grey relation Analysis （GRA）, in which the analytic hierarchy process （AHP） was used to determine the weights of the evaluating indices. It considered the connections within the indices, reflecting the objective nature of things, and also considered the subjective interests of ship owners and the needs of designers. The evaluation index system and evaluation method can be used in the selection of an optimal scheme and advanced assessment. A case study shows the index system and evaluation method are scientific, reasonable, and easy to put into practice. At the same time, such an evaluation index system and evaluation method will be helpful for making decisions for other mobile platforms.展开更多
Since web services intended for the same application environment tend to be functionally homogeneous, researchers have turned to their non-functional aspects in order to constructively compare web services and choose ...Since web services intended for the same application environment tend to be functionally homogeneous, researchers have turned to their non-functional aspects in order to constructively compare web services and choose an appropriate one. In general, quality of service is very important to users. Many schemes that consider quality assessment have been proposed for web service selection. With the increasing number of qualityrelated attributes, an effective quality assessment method needs satisfactory scalability. Schemes based on the analytic hierarchy process(AHP) meet this requirement. However, prevalent methods in this vein overlook the fact that the traditional AHP needs a complete judgment matrix. In practice, all the information needed to construct a judgment matrix is often unavailable for a variety of reasons, due to which certain judgments cannot be made. In this paper, for an incomplete judgment matrix, we propose an improved AHP approach to consistency verification and the subsequent ordering. Our method can deal with situations where information is insufficient,and inherits all the merits of the traditional AHP approach. A case study establishes the effectiveness of our proposed method.展开更多
文摘The purpose of this study is to review and demonstrate how analytic hierarchy process （AHP） can be employed to determine earnings quality. The AHP technique can make the analysis studies more effective, easy, and applicable to companies to calculate the relative weights of each dimension, sub-dimension, and specific sub-dimension of earnings quality. A common understanding of earnings quality is difficult to define and even more difficult to measure precisely. In addition to this, the earnings quality is influenced by factors which are often intangible and immeasurable and, as such, when assessing earnings quality, judgments will be largely subjective. Further, earnings quality is related to business concepts or practices and affected by other factors such as the nature and source of earnings. In relation to this, earnings quality would be directly influenced by the conservatism of the chosen methods. However, earnings quality relates to the persistence of earnings and to the likelihood of cash realization on reported eamings. Overall, the results presented from the paramorphic model under AHP are meant to be descriptive of the decision process of five investment analysts within three different companies. The results in this study offer valuable insights into how a small population of investment analysts actually decides the relative importance of various earnings quality dimensions.
文摘The Enterprise Resource Planning (ERP) system is a complex and comprehensive software that integrates various enterprise’s functions and resources. ERP system cleanly encapsulates crosscutting concerns which cannot be encapsulated by other types of information systems like data synchronization and standardization, system complexity and system modularity. Many studies are conducted to propose software quality models with their quality characteristics. However, there is currently no dedicated software quality model that can describe and involve new features of ERP systems. Thus, this study has proposed an ERP system quality model (ERPSQM). Analytic Hierarchy Process AHP has been employed to evaluate the quality of ERPSQM. Furthermore, this proposed model can be used to make a comparison of ERP systems to help companies implement better systems.
基金Supported by the National 863 Plan Foundation under Grant No.2003AA414060
文摘In the process of designing self-elevating drilling unit, it is important, yet complicated, to use comparison and filtering to select the optimum scheme from the feasible ones. In this research, an index system and methodology for the evaluation of self-elevating drilling unit was proposed. Based on this, a multi-objective combinatorial optimization model was developed, using the improved grey relation Analysis （GRA）, in which the analytic hierarchy process （AHP） was used to determine the weights of the evaluating indices. It considered the connections within the indices, reflecting the objective nature of things, and also considered the subjective interests of ship owners and the needs of designers. The evaluation index system and evaluation method can be used in the selection of an optimal scheme and advanced assessment. A case study shows the index system and evaluation method are scientific, reasonable, and easy to put into practice. At the same time, such an evaluation index system and evaluation method will be helpful for making decisions for other mobile platforms.
基金supported by Key Program of the NSFC-Guangdong Union Foundation(Grant No.U1135002)Major National S&T Program(Grant No.2011ZX03005-002)+5 种基金National Natural Science Foundation of China(Grant Nos.6087204161072066)Fundamental Research Funds for the Central Universities(Grant Nos.JY10000903001JY10000901034K5051203010)GAD Pre-Research Foundation(Grant No.9140A15040210HK61)
文摘Since web services intended for the same application environment tend to be functionally homogeneous, researchers have turned to their non-functional aspects in order to constructively compare web services and choose an appropriate one. In general, quality of service is very important to users. Many schemes that consider quality assessment have been proposed for web service selection. With the increasing number of qualityrelated attributes, an effective quality assessment method needs satisfactory scalability. Schemes based on the analytic hierarchy process(AHP) meet this requirement. However, prevalent methods in this vein overlook the fact that the traditional AHP needs a complete judgment matrix. In practice, all the information needed to construct a judgment matrix is often unavailable for a variety of reasons, due to which certain judgments cannot be made. In this paper, for an incomplete judgment matrix, we propose an improved AHP approach to consistency verification and the subsequent ordering. Our method can deal with situations where information is insufficient,and inherits all the merits of the traditional AHP approach. A case study establishes the effectiveness of our proposed method.
