Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602580
Jia Yuan-xiang, Guo Hong-lian
The common fraud events between the public accounting firm and the audited enterprise have occurred frequently, coupled with the lack of supervision and punishment, so that the quality of accounting information is constantly seriously questioned by the public. In this paper, I establish the principal-agent model of uncertainty and without supervision between the accounting firm and enterprise by making use of principal-agent theory, analyze the model's participation constraint and incentive compatibility constraint, and establish the benefit matrix between the accounting firm and government by applying the related game theory. Thus the related decision-making recommendations for the current situation are drawn.
{"title":"The principal-agent game analysis among accounting firm, enterprise customer and government","authors":"Jia Yuan-xiang, Guo Hong-lian","doi":"10.1109/ICSSSM.2013.6602580","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602580","url":null,"abstract":"The common fraud events between the public accounting firm and the audited enterprise have occurred frequently, coupled with the lack of supervision and punishment, so that the quality of accounting information is constantly seriously questioned by the public. In this paper, I establish the principal-agent model of uncertainty and without supervision between the accounting firm and enterprise by making use of principal-agent theory, analyze the model's participation constraint and incentive compatibility constraint, and establish the benefit matrix between the accounting firm and government by applying the related game theory. Thus the related decision-making recommendations for the current situation are drawn.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134222637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602648
Wenxia Liu, Yonggui Wang
Based on the service outsourcing circumstances, we divided the cooperative governance mechanism of the service outsourcing enterprises to contractual governance mechanism and relational governance mechanism. We also analyze and reveal two governance mechanism how to influence innovation ability of service outsourcing supplier. To verify our hypothesis we obtain data of 177 samples through the questionnaire. Based on the data, we found that the contractual governance mechanism and the relational governance mechanism have different effect on innovation capability of service outsourcing enterprises. Our research also showed that relational governance mechanism has stronger impact on innovation capability than contractual governance mechanism. Knowledge acquisition and knowledge sharing in the relational governance mechanism and contractual governance mechanisms play an intermediary role between service outsourcing supplier's innovation ability.
{"title":"The influence of collaborative governance mechanisms on innovation capabilities of service outsourcing enterprises: An empirical study in China","authors":"Wenxia Liu, Yonggui Wang","doi":"10.1109/ICSSSM.2013.6602648","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602648","url":null,"abstract":"Based on the service outsourcing circumstances, we divided the cooperative governance mechanism of the service outsourcing enterprises to contractual governance mechanism and relational governance mechanism. We also analyze and reveal two governance mechanism how to influence innovation ability of service outsourcing supplier. To verify our hypothesis we obtain data of 177 samples through the questionnaire. Based on the data, we found that the contractual governance mechanism and the relational governance mechanism have different effect on innovation capability of service outsourcing enterprises. Our research also showed that relational governance mechanism has stronger impact on innovation capability than contractual governance mechanism. Knowledge acquisition and knowledge sharing in the relational governance mechanism and contractual governance mechanisms play an intermediary role between service outsourcing supplier's innovation ability.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114647236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602554
Liaojun Feng
Self-service technologies like mobile banking service can bring different experience and interest than traditional bank. Internet banking has been one of the most profitable businesses in e-commerce. Like internet banking, mobile banking has emerged rapidly in recent years in China. Although studies have been investigating the adoption of mobile banking, they focused more in the positive factors. The purpose of this paper is to construct a comprehensive model based on the previous researches, which can take various factors into consideration. These factors are perceived benefit / risk, personality traits, and trust. Then this article empirically tested the model based on the data from 522 undergraduate students. The theoretical value and implication was also discussed in the conclusion.
{"title":"Why users adopt mobile banking service: An empirical study","authors":"Liaojun Feng","doi":"10.1109/ICSSSM.2013.6602554","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602554","url":null,"abstract":"Self-service technologies like mobile banking service can bring different experience and interest than traditional bank. Internet banking has been one of the most profitable businesses in e-commerce. Like internet banking, mobile banking has emerged rapidly in recent years in China. Although studies have been investigating the adoption of mobile banking, they focused more in the positive factors. The purpose of this paper is to construct a comprehensive model based on the previous researches, which can take various factors into consideration. These factors are perceived benefit / risk, personality traits, and trust. Then this article empirically tested the model based on the data from 522 undergraduate students. The theoretical value and implication was also discussed in the conclusion.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116220398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602505
Jin Jiahe, Chen Xi, Ge Ruibin, Cai Shun
As the fast development of online social media, social network services have become an important research area nowadays. Particularly, microblog as new social media needs more attention. Most of current studies are usually static descriptions or explanations of what already has happened. Limited study has been conducted focusing on SNS users and analysing their behaviors dynamically. In this paper, we firstly segment microblog users based on the recency and frequency of tweet and retweet behavior, then use probability models such as Pareto/NBD and BG/NBD to predict customer lifetime vitality. Our results showed that both Pareto/NBD model and BG/NBD model showed effective ability to fit and predict SNS users' usage behavior on microblog website. Tweet behaviors of sustainably active user base are more suitable for the probability models. Managerial implications of the two models should be highlighted as well. Interaction rate and dropout rate can be considered as the vitality index of the whole user base measuring how active users are and how likely a user is active. Managerial questions such as how active the users are in this platform now and how active the users will be in the future can be answered by applying those models.
{"title":"Microblog users' life time activity prediction","authors":"Jin Jiahe, Chen Xi, Ge Ruibin, Cai Shun","doi":"10.1109/ICSSSM.2013.6602505","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602505","url":null,"abstract":"As the fast development of online social media, social network services have become an important research area nowadays. Particularly, microblog as new social media needs more attention. Most of current studies are usually static descriptions or explanations of what already has happened. Limited study has been conducted focusing on SNS users and analysing their behaviors dynamically. In this paper, we firstly segment microblog users based on the recency and frequency of tweet and retweet behavior, then use probability models such as Pareto/NBD and BG/NBD to predict customer lifetime vitality. Our results showed that both Pareto/NBD model and BG/NBD model showed effective ability to fit and predict SNS users' usage behavior on microblog website. Tweet behaviors of sustainably active user base are more suitable for the probability models. Managerial implications of the two models should be highlighted as well. Interaction rate and dropout rate can be considered as the vitality index of the whole user base measuring how active users are and how likely a user is active. Managerial questions such as how active the users are in this platform now and how active the users will be in the future can be answered by applying those models.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115447691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602541
Yu-Chung Liu, W. Ping
With the daily data and monthly data of stock market for January 1, 2000 to March 31, 2011 as research sample, use Fama-French three factor regression and EGARCH(1,1) model to estimate idiosyncratic risk, the relationship between idiosyncratic risk and the return of stocks is analyzed based on the cross-sectional regression analysis method. Using Fama-French three factor regression to estimate idiosyncratic risk, a strongly statistically significant positive relation between idiosyncratic risk and the return of stocks is found. Using EGARCH(1,1)model to estimate idiosyncratic risk, there is a strongly statistically significant negative relation between idiosyncratic risk and the weighted return of stocks. Moreover, size, turnover, illiquidity, book-to-market ratio and is positively related to return of stocks, momentum and is negatively related to return of stocks. Two different models (Fama-French Three-factor Model and EGARCH Model) indicate that no robustly significant relationship exists between idiosyncratic volatility and expected return.
{"title":"Model selection and relationship between idiosyncratic volatility and expected stock returns: evidence from Chinese A-share Market","authors":"Yu-Chung Liu, W. Ping","doi":"10.1109/ICSSSM.2013.6602541","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602541","url":null,"abstract":"With the daily data and monthly data of stock market for January 1, 2000 to March 31, 2011 as research sample, use Fama-French three factor regression and EGARCH(1,1) model to estimate idiosyncratic risk, the relationship between idiosyncratic risk and the return of stocks is analyzed based on the cross-sectional regression analysis method. Using Fama-French three factor regression to estimate idiosyncratic risk, a strongly statistically significant positive relation between idiosyncratic risk and the return of stocks is found. Using EGARCH(1,1)model to estimate idiosyncratic risk, there is a strongly statistically significant negative relation between idiosyncratic risk and the weighted return of stocks. Moreover, size, turnover, illiquidity, book-to-market ratio and is positively related to return of stocks, momentum and is negatively related to return of stocks. Two different models (Fama-French Three-factor Model and EGARCH Model) indicate that no robustly significant relationship exists between idiosyncratic volatility and expected return.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"38 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124846422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602606
M. Mirjani, M. Wahab, K. W. Li
This paper proposes a multicriteria decision making (MCDM) framework for supplier selection under the interval - valued intuitionistic fuzzy environment. In this MCDM problem, the decision-maker (DM) selects the best supplier by ranking alternative suppliers. This ranking is based on the suppliers' performance on and assigned weights to the criteria. The proposed model uses intuitionistic fuzzy assessment as input data and transforms them to an aggregated index, there by ranking the suppliers. A numerical example is developed to illustrate the method.
{"title":"A multicriteria supplier selection framework with interval - valued intuitionistic fuzzy assessment","authors":"M. Mirjani, M. Wahab, K. W. Li","doi":"10.1109/ICSSSM.2013.6602606","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602606","url":null,"abstract":"This paper proposes a multicriteria decision making (MCDM) framework for supplier selection under the interval - valued intuitionistic fuzzy environment. In this MCDM problem, the decision-maker (DM) selects the best supplier by ranking alternative suppliers. This ranking is based on the suppliers' performance on and assigned weights to the criteria. The proposed model uses intuitionistic fuzzy assessment as input data and transforms them to an aggregated index, there by ranking the suppliers. A numerical example is developed to illustrate the method.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"210 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123136245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602642
Xu-dong Lin, Chunli Xie, Jianhua Ye
This paper studies how the two players in dynamic game decide trade credit term respectively by considering a default risk component. Relationship of those two credit terms has a great influence on default event, since capability of the retailer making payment is related to this relationship. A bilevel programming model with unit cost minimization objectives to the supplier, who serve as the “leader”, is set up to determine the credit term by incorporating the predictive credit term offered by the retailer and default risk. Unit return maximization to the retailer is used to obtain the optimal credit term offering to consumers and procurement policy. Hence, the decision-making process of those two credit terms is a dynamic game process. Numerical experiments show that the rate of change of demand on the retailer's credit term is the most important factor determining the credit term offered by the supplier.
{"title":"Joint decision for credit terms and order policy with default risk","authors":"Xu-dong Lin, Chunli Xie, Jianhua Ye","doi":"10.1109/ICSSSM.2013.6602642","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602642","url":null,"abstract":"This paper studies how the two players in dynamic game decide trade credit term respectively by considering a default risk component. Relationship of those two credit terms has a great influence on default event, since capability of the retailer making payment is related to this relationship. A bilevel programming model with unit cost minimization objectives to the supplier, who serve as the “leader”, is set up to determine the credit term by incorporating the predictive credit term offered by the retailer and default risk. Unit return maximization to the retailer is used to obtain the optimal credit term offering to consumers and procurement policy. Hence, the decision-making process of those two credit terms is a dynamic game process. Numerical experiments show that the rate of change of demand on the retailer's credit term is the most important factor determining the credit term offered by the supplier.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128487422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602558
Sun Jingmeng, Yang Hongtao, Xue Caihong
The factors of the knowledge innovation in service-oriented manufacturing industry supply chain is analyzed in this paper based on the literature on service-oriented manufacturing, supply chain and knowledge innovation, and a influencing factor system of service oriented manufacturing industry supply chain knowledge innovation is constructed. Then, the investment of knowledge innovation of technical, management and market is taken as the input factors, and the income rate of net assets is taken as the output factor to construct a data envelopment analysis mode(DEA) according to the characters of supply chain. According to the quantity relationship of the input and output factors in DEA model, the effect to service-oriented manufacturing supply chain knowledge innovation from the ability of knowledge innovation of technical, management and market can be analyzed. The outdoor sports club is taken as a typical example to verify the effect of the influencefactors.innovation investment, influence factor, data envelopment analysis(DEA).
{"title":"Supply chain knowledge innovation analysis in Chinese service-oriented manufacturing industry: Based on outdoor sports club","authors":"Sun Jingmeng, Yang Hongtao, Xue Caihong","doi":"10.1109/ICSSSM.2013.6602558","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602558","url":null,"abstract":"The factors of the knowledge innovation in service-oriented manufacturing industry supply chain is analyzed in this paper based on the literature on service-oriented manufacturing, supply chain and knowledge innovation, and a influencing factor system of service oriented manufacturing industry supply chain knowledge innovation is constructed. Then, the investment of knowledge innovation of technical, management and market is taken as the input factors, and the income rate of net assets is taken as the output factor to construct a data envelopment analysis mode(DEA) according to the characters of supply chain. According to the quantity relationship of the input and output factors in DEA model, the effect to service-oriented manufacturing supply chain knowledge innovation from the ability of knowledge innovation of technical, management and market can be analyzed. The outdoor sports club is taken as a typical example to verify the effect of the influencefactors.innovation investment, influence factor, data envelopment analysis(DEA).","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128567356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602659
Yongjian Li, Xueping Zhen, Xiaoqiang Cai
Trade credit insurance, as one of the most important risk management tools, has been widely used in companies' general operation. In this paper, we study a supply chain with a manufacturer and downstream partners (buyers). The manufacturer who allows its downstream partners to delay payment for goods already delivered, purchases trade credit insurance to transfer the non-payment risk, and loans money from the bank to deal with the capital constraint problem. Using Stackelberg game and loss-averse theory to establish newsboy model with trade credit insurance, this paper characterizes the optimal insurance coverage and total sales of the manufacturer as well as the interest rate decision of the bank.
{"title":"Decisions of Manufacturer and Bank under Trade Credit Insurance","authors":"Yongjian Li, Xueping Zhen, Xiaoqiang Cai","doi":"10.1109/ICSSSM.2013.6602659","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602659","url":null,"abstract":"Trade credit insurance, as one of the most important risk management tools, has been widely used in companies' general operation. In this paper, we study a supply chain with a manufacturer and downstream partners (buyers). The manufacturer who allows its downstream partners to delay payment for goods already delivered, purchases trade credit insurance to transfer the non-payment risk, and loans money from the bank to deal with the capital constraint problem. Using Stackelberg game and loss-averse theory to establish newsboy model with trade credit insurance, this paper characterizes the optimal insurance coverage and total sales of the manufacturer as well as the interest rate decision of the bank.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128928522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2013-07-17DOI: 10.1109/ICSSSM.2013.6602500
Pin Zhuang, Qin Zhang
Coordination mechanisms are proposed in a supply chain consisting of one supplier and one retailer with supplier's cost asymmetric information in a normal scenario firstly. After supplier's cost disruption has occurred, coordination mechanisms for revising production plan in a irregular scenario are developed. Impacts of supplier's cost disruption on retail price, wholesale price and retailer's as well as supplier's expected profits are investigated through analytical and numerical analyses.
{"title":"Supply chain disruption management in a two-echelon channel with asymmetric information","authors":"Pin Zhuang, Qin Zhang","doi":"10.1109/ICSSSM.2013.6602500","DOIUrl":"https://doi.org/10.1109/ICSSSM.2013.6602500","url":null,"abstract":"Coordination mechanisms are proposed in a supply chain consisting of one supplier and one retailer with supplier's cost asymmetric information in a normal scenario firstly. After supplier's cost disruption has occurred, coordination mechanisms for revising production plan in a irregular scenario are developed. Impacts of supplier's cost disruption on retail price, wholesale price and retailer's as well as supplier's expected profits are investigated through analytical and numerical analyses.","PeriodicalId":354195,"journal":{"name":"2013 10th International Conference on Service Systems and Service Management","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121825681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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