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21.
利用分层随机抽取的257名大学生完美主义量表为资料,运用多元统计分析中因子分析方法,对大学生完美主义人格特质及其与心理健康的关系进行了定量分析和评价。结果表明:大学生在完美主义量表所有维度上的得分上不存在显著的年级差异;在担心出错、父母期望、对行动的疑虑、组织性4个维度上的得分不存在显著的性别差异,但在个人标准维度上男生的得分显著高于女生。在完美主义的维度中,担心出错与心理健康总分及各个因子分均存在显著的正相关,对行动的疑虑与心理健康总分及大部分因子分存在显著的正相关。担心出错和对行动的疑虑对大学生心理健康产生显著影响.是大学生心理健康的影响变量。  相似文献   
22.
Both international and US auditing standards require auditors to evaluate the risk of bankruptcy when planning an audit and to modify their audit report if the bankruptcy risk remains high at the conclusion of the audit. Bankruptcy prediction is a problematic issue for auditors as the development of a cause–effect relationship between attributes that may cause or be related to bankruptcy and the actual occurrence of bankruptcy is difficult. Recent research indicates that auditors only signal bankruptcy in about 50% of the cases where companies subsequently declare bankruptcy. Rough sets theory is a new approach for dealing with the problem of apparent indiscernibility between objects in a set that has had a reported bankruptcy prediction accuracy ranging from 76% to 88% in two recent studies. These accuracy levels appear to be superior to auditor signalling rates, however, the two prior rough sets studies made no direct comparisons to auditor signalling rates and either employed small sample sizes or non‐current data. This study advances research in this area by comparing rough set prediction capability with actual auditor signalling rates for a large sample of United States companies from the 1991 to 1997 time period. Prior bankruptcy prediction research was carefully reviewed to identify 11 possible predictive factors which had both significant theoretical support and were present in multiple studies. These factors were expressed as variables and data for 11 variables was then obtained for 146 bankrupt United States public companies during the years 1991–1997. This sample was then matched in terms of size and industry to 145 non‐bankrupt companies from the same time period. The overall sample of 291 companies was divided into development and validation subsamples. Rough sets theory was then used to develop two different bankruptcy prediction models, each containing four variables from the 11 possible predictive variables. The rough sets theory based models achieved 61% and 68% classification accuracy on the validation sample using a progressive classification procedure involving three classification strategies. By comparison, auditors directly signalled going concern problems via opinion modifications for only 54% of the bankrupt companies. However, the auditor signalling rate for bankrupt companies increased to 66% when other opinion modifications related to going concern issues were included. In contrast with prior rough sets theory research which suggested that rough sets theory offered significant bankruptcy predictive improvements for auditors, the rough sets models developed in this research did not provide any significant comparative advantage with regard to prediction accuracy over the actual auditors' methodologies. The current research results should be fairly robust since this rough sets theory based research employed (1) a comparison of the rough sets model results to actual auditor decisions for the same companies, (2) recent data, (3) a relatively large sample size, (4) real world bankruptcy/non‐bankruptcy frequencies to develop the variable classifications, and (5) a wide range of industries and company sizes. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   
23.
重庆市第三产业发展与经济增长的相关性分析   总被引:1,自引:1,他引:0  
文章运用灰色关联理论和投入产出分析法,就重庆市第三产业的发展对经济增长的影响进行量化分析,并在此基础上,指出了重庆市第三产业发展的新方向,给出了相应的措施和建议。  相似文献   
24.
老年性痴呆症患者真正需要亲人的关爱,从病人心理健康入手,家庭尽责、尽心、尽力,加强心理呵护;通过心理干预,合理调理膳食均衡,加强康复锻炼,以期达到延长寿命,提高生活质量的目的。  相似文献   
25.
针对制造商在分担线下零售商促销广告成本的同时还考虑参与网络零售平台合作广告计划的现实背景,运用Stackelberg博弈模型研究了双渠道供应链中的垂直合作广告问题。以单边垂直合作广告模型为基准,分别研究了双边垂直合作广告模型和考虑线下零售商公平关切的双渠道供应链合作广告模型。研究发现:网络零售平台的成本分担并不总是促进制造商全国性广告投入水平和整体利润的提升,当网络零售平台的分担比例较大时,制造商参与网络零售平台合作广告计划也有利于线下零售商利润的提升;线下零售商的公平关切行为特征会提升其促销广告的投入水平,但并不总能提升其感知公平效用;当制造商线下渠道的边际利润较大时,线下零售商过高程度的公平关切反而有利于制造商利润的提升。  相似文献   
26.
Auditors must assess their clients' ability to function as a going concern for at least the year following the financial statement date. The audit profession has been severely criticized for failure to ‘blow the whistle’ in numerous highly visible bankruptcies that occurred shortly after unmodified audit opinions were issued. Financial distress indicators examined in this study are one mechanism for making such assessments. This study measures and compares the predictive accuracy of an easily implemented two‐variable bankruptcy model originally developed using recursive partitioning on an equally proportioned data set of 202 firms. In this study, we test the predictive accuracy of this model, as well as previously developed logit and neural network models, using a realistically proportioned set of 14,212 firms' financial data covering the period 1981–1990. The previously developed recursive partitioning model had an overall accuracy for all firms ranging from 95 to 97% which outperformed both the logit model at 93 to 94% and the neural network model at 86 to 91%. The recursive partitioning model predicted the bankrupt firms with 33–58% accuracy. A sensitivity analysis of recursive partitioning cutting points indicated that a newly specified model could achieve an all firm and a bankrupt firm predictive accuracy of approximately 85%. Auditors will be interested in the Type I and Type II error tradeoffs revealed in a detailed sensitivity table for this easily implemented model. Copyright © 2000 John Wiley & Sons, Ltd.  相似文献   
27.
杜甫富有儒家传统的人文关怀精神,这不仅集中表现在他的忠君恋阙、仁民爱物思想中,也鲜明地反映在他对乱世亲人的关爱与牵挂上。纵观杜甫创作的一千四百余首诗歌,诗人想望家乡、牵挂弟妹、照顾妻子、抚育子女,可谓是万虑丛集,操碎柔肠。解读杜甫诗歌,诗人堪称怀乡恋土的赤子、棠棣相依的贤兄、百结柔肠的良夫、舐犊情深的慈父。杜甫描述人伦亲情的诗歌,十分真切地反映了诗人的儒家仁爱情怀和宗亲观念。  相似文献   
28.
有关各种灾难性事件的新闻报道在近些年成为各种媒体报道的重要内容。出于社会责任感的考虑,新闻工作者在灾难新闻报道中应该注入人文关怀的因素。本文采用理论研究和实例分析相结合的方法,解读灾难报道与人文关怀的基本涵义,阐明两者之间的辩证关系,指出当代媒体在灾难新闻报道中人文关怀缺失的表现,分析其深层原因,并进一步提出改进灾难新闻报道过程中人文关怀缺失的策略。  相似文献   
29.
在分析图书馆人文关怀中的缺失和简要介绍人本主义心理学思想基础上,着重分析了人本主义心理学思想对高校图书馆人文关怀建设的指导意义,从图书馆对读者的人文关怀和对馆员的人文关怀两个方面提出具体的意见和措施。  相似文献   
30.
对中国历史文献进行人类学解读和分析正是历史人类学所要求的。历史学与人类学之所以相汇 ,一是人类学家对历史的关怀 ,二是历史学家对人类学的兴趣。历史人类学作为一门交叉学科的产生和发展 ,既有人类学家的努力 ,又有历史学家的贡献  相似文献   
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