摘要:

ABSTRACTUse of the net realizable value approach for joint manufacturing cost allocations requires knowledge of selling prices of joint products. However, joint product selling prices themselves are functions of the allocated costs under a cost‐plus pricing policy. In this case, it is necessary to determine joint cost allocations and joint product prices simultaneously. This paper applies a nonlinear programming (NLP) approach to simultaneously determine the optimal joint production decision, joint product cost‐plus prices, and joint cost allocations using the net realizable value method. The NLP solution provides not only the optimal joint production and pricing decisions, but also the necessary conditions for such optimal decisi

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00419.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTIn this article, we study how an expert system affects novice problem solving in a financial risk analysis domain. We demonstrate that novice performance is improved after exposure to an expert system. Further, we show that novice performance continues to improve when the system is withdrawn. By comparing learning curves for people with exposure to those without, we can assess how much the system has benefitted its users. We demonstrate a quantitative methodology to measure the increment of learning due to the use of an information technology. We also explore the issue of how expertise is transferred from the system to the user.

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00420.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTSeveral studies have examined the influence of organizational context (e.g., organization size, environment, strategy) on information systems (IS) performance/success. But very few studies have examined IS structure, and those studies have focused on a particular element of IS structure (e.g., decentralization). Thus, the multidimensional structural configuration of IS as an organizational subunit has escaped research attention. Further, the nature of the task to be performed by the IS subunit as a contextual factor has been virtually ignored in the IS research literature.In this paper, we first develop a congruence model for the task‐structure relationship in an information systems development (ISD) subunit setting. Then we test this model as a multivariate relationship followed by subordinate bivariate analyses. Analysis of data from 41 hospitals’ ISD subunits reveals that a congruence relationship between task context and the structure of an ISD subunit is present. Our findings also show that an exclusive association exists between uncertainty in the task environment and the decision‐making structure. Likewise, the association between equivocality of task content and the control structure of the ISD subunit is also exclusive. Implications of these findings for decision makers and researchers are disc

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00421.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTIn uncertain environments, the master production schedule (MPS) is usually developed using a rolling schedule. When utilizing a rolling schedule, the MPS is replanned periodically and a portion of the MPS is frozen in each planning cycle. The cost performance of a rolling schedule depends on three decisions: the choice of the replanning interval(R), which determines how often the MPS should be replanned; the choice of the frozen interval(F), which determines how many periods the MPS should be frozen in each planning cycle; and the choice of the forecast window(T), which is the time interval over which the MPS is determined using newly updated forecast data.This paper uses an analytical approach to study the master production scheduling process in uncertain environments without capacity constraints, where the MPS is developed using a rolling schedule. It focuses on the choices ofF, R, andTfor the MPS. A conceptual framework that includes all important MPS time intervals is described. The effects ofF, R, andTon system costs, which include the forecast error, MPS change, setup, and inventory holding costs, are also explored. Finally, a mathematical model for the MPS is presented. This model approximates the average system cost as a function ofF, R, T, and several environmental factors. It can be used to estimate the associated system costs for any combination ofF, R, andT.

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00422.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTEstimating the unknown minimum (location) of a random variable has received some attention in the statistical literature, but not enough in the area of decision sciences. This is surprising, given that such estimation needs exist often in simulation and global optimization. This study explores the characteristics of two previously used simple percentile estimators of location. The study also identifies a new percentile estimator of the location parameter for the gamma, Weibull, and log‐normal distributions with a smaller bias than the other two estimators. The performance of the new estimator, the minimum‐bias percentile (MBP) estimator, and the other two percentile estimators are compared using Monte‐Carlo simulation. The results indicate that, of the three estimators, the MBP estimator developed in this study provides, in most cases, the estimate with the lowest bias and smallest mean square error of the location for populations drawn from log‐normal and gamma or Weibull (but not exponential) distributions. A decision diagram is provided for location estimator selection, based on the value of the coefficient of variation, when the statistical distribution is known or

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00423.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTIn this study the potential performance benefits of easy goals were examined within the multiple cue probability learning paradigm (MCPLP). Specifically, the effects of varying levels of goal difficulty on performance and risk propensity (used to define a form of commitment) were investigated. With few exceptions, previous studies demonstrated support for difficult goals. In this study, contrary to the majority of past evidence, as goals became easier decision quality significantly improved. Moreover, risk propensity increased with easier goals and, as suggested by a post‐hoc analysis, had more direct impact on decision makers’ behaviors than goal levels. Goal‐related behavior in complex MCPLP tasks appears to significantly differ from the majority of goal evidence in other types of research due to the tendency for subjects to view complex task properties in the same context as goal l

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00424.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTA neural network model that processes input data consisting of financial ratios is developed to predict the financial health of thrift institutions. The network's ability to discriminate between healthy and failed institutions is compared to a traditional statistical model. The differences and similarities in the two modelling approaches are discussed. The neural network, which uses the same financial data, requires fewer assumptions, achieves a higher degree of prediction accuracy, and is more robust.

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00425.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTStrategic applications of information systems (IS) are considered by IS researchers to be determined by contextual factors such as environmental uncertainty, and influenced by attributes of the processes preceding them, such as planning and top management support. For better management of the process leading to these applications, it is essential to understand the relationship between process attributes and contextual factors. Utilizing a contingency approach, this article takes a step toward such an understanding. Based on successful strategic IS applications from 81 large companies, it examines the relationship between the context of these applications and the decision‐making process leading to them. The results indicate that the external environment is related to whether a rational or political decision‐making process is used. The IS function seems to influence the use of the decision process implied by IS researchers, one in which the top management champions the strategic application, while the IS managers contribute by conducting in‐depth analysis. However, the organization structure was not related to any decision process attribute. The implications of these findings for future research and practice are also disc

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00426.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTWhile it is widely understood that faculty in various disciplines tend to publish at different rates and in different forms, knowledge of these differences is too limited to facilitate systematically differentiated performance appraisal and reward systems. In this study, theory concerning knowledge production system characteristics as influences on individual performance is applied to academic research occupations using a classification scheme developed by Biglan [4]. Regression analysis is applied to a general (industry‐wide) sample of United States faculty, with publishing patterns as performance measures. Each dimension of the classification scheme is found to have predictive validity. Output patterns are consistent with a conceptualization of research occupations in terms of (1) transformational/technological processes, (2) research mission, and (3) input/subject matter characteristics. The results offer a basis for generating disciplinary publishing norms and differentiated reward system

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00427.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

ABSTRACTAuditors' assessment of management's dispositions presumably affects their subsequent judgments. However, little is known about the process by which auditors infer characteristics of management. This paper proposes the theory of correspondent inferences [25] as a framework for examining auditors' assessment of management's dispositions; the model is tested in a laboratory experiment using experienced audit managers. The results are consistent with the proposed theoretical framework. Implications for future research are discussed.

ISSN:0011-7315    

DOI:10.1111/j.1540-5915.1992.tb00428.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY