相关论文
2018 - J. Inf. Secur. Appl.
OTP-IoT: An ownership transfer protocol for the Internet of Things

Abstract An RFID ownership transfer protocol enables a tag owner to transfer the ownership of the tag to a new owner. While there have been a large number of such protocols in the literature, designing secure and efficient protocols remains a challenging task. In this paper, we propose a scalable and secure RFID ownership transfer protocol that can be deployed in resource-constrained EPC class tags in a large RFID inventory system. The contribution of this paper include: employing a Semi-Trusted Party (STP) to leverage the essence of typical complex ownership transfer process for the end users, introducing a new variant of mutual authentication scheme from Learning Parity from Noise (LPN) problem to the typical ownership transfer protocol, allowing multiple tags from an owner to be transferred to the new owner by combining homomorphic aggregated signature (HomSig) and pseudo-inverse matrix properties. We demonstrate that the scheme is secure under the standard model. To the best of our knowledge, this is the first provably secure LPN-based ownership transfer protocol that allows relatively small gate-count and code size suitable for the low-cost and resource-constrained IoT devices.

1975
Car ownership forecasting in category analysis-a pitfall

In this effort to suggest a possible explanation for the predictive failure of current models, concepts from economic theory, particularly the theory of consumption function are utilized, and criticisms (which are equally applicable to all category analysis models for predicting car ownership) are directed at the procedures used in the original National Traffic Model. It is suggested that the problem lies in the way in which the regression equations relating phoc (proportion of households owning cars) to household income are derived. The paper concludes that a model of car ownership based on permanent disposable income may prove more successful than one based on gross actual income. It is observed that current models may considerably underestimate the sensitivity of car ownership to income.

1987
EFFECTS OF INCOME AND CAR OWNERSHIP ON TRIP GENERATION: A STRUCTURAL EQUATIONS MODEL AND ITS TEMPORAL STABILITY

A simultaneous equations model is developed to explain car ownership and trip generation by mode at the household level. The data are from three years of a panel survey conducted in the Netherlands. The variables are household income, treated in three dummy variables to represent four income classes; number of cars; and trips per person by three modes: car, public transport, and bicycle. Each equation in the simultaneous system represents the direct effect of one variable upon another, and all variables with the exception of the income variables are endogenous. The application of the model to a panel data set allows testing of the temporal stabilty pf the structure of cause and effect. It was found that the structure can be considered stable, but its details change over the years 1984, 1985, and 1986. The principal results are that income effects on car demand are channeled exclusively through car ownership, and that car ownership and car travel explain a significant portion of public transport and bicycle demand. However, there are also direct links from income to public transport and bicycle demand. In particular, public transport trip making is shown to be an increasing function of income, controlling for differences in car ownership.

2011
Total Ownership Cost Models for Valuing System Flexibility

A significant challenge in systems engineering and acquisition is to justify investments in system flexibility as opposed to buying more features or copies of a less-flexible systems. The Total Ownership Cost (TOC) has the advantages of having clear cause-effect relationships that are easy to understand and reason about. We present two TOC models for valuing flexibility that have been calibrated to project data. One is for a single system; the other is for a family of systems. We also illustrate the use of TOC in acquisition decision situations, and discuss areas for further research in extending the models. Overview of the Total Ownership Cost (TOC) Approach Many organizations use separate budgets for system development and system life-cycle support. This usage frequently leads to suboptimizing system architectures and designs to minimize development costs, which in turn results in inflexible, hard-to-modify systems and higher overall costs for the system’s owners. The concept of Total Ownership Cost (TOC), including the costs to research, develop, acquire, own, operate, maintain, and dispose of a system, has been in use since at least 1929 as a basis for making ownership decisions involving investments in flexibility and maintainability (AREA, 1929). This can be done by determining the relative costs of system development, operations, and support with and without the flexibility investments over a given system life span. The major sources of added ownership cost due to shortfalls in flexibility are rework during development, adaptation to change during operations and support, and duplication of effort in developing and supporting similar systems. TOC Advantages for Valuing Flexibility The TOC approach has several advantages with respect to alternative methods such as real options analysis, insurance analysis, portfolio analysis, entropy measures, and cost-of-delay analysis. It is easy to understand, has clear cause-and-effect relationships, can be used to complement and contextualize alternative methods, and can be tailored to particular domains. It is easy to understand across various acquisition stakeholders (program managers, oversight managers, systems engineers, cost analysts, contract managers, warfighters) because its costs (investments in reducing downstream rework, change processing, and duplication of effort) and benefits (the effects of the investments on TOC) are expressed in simple arithmetic formulas as compared to complex mathematical formulas and probabilistic assumptions. Its cause-effect relationships (the investments and their effects on reducing downstream rework, change processing, and duplication of effort) are straightforward and can be calibrated to project data. It can be used either in standalone mode or to complement and contextualize alternative methods such as those listed above. And once experience and data are available in particular domains, their relative investment costs and ownership costs can be more accurately calibrated and related to domain-specific cost drivers and decision alternatives.

2015 - Social Behavior and Personality
Employees' Psychological Ownership and Self-Efficacy as Mediators between Performance Appraisal Purpose and Proactive Behavior

We analyzed the impact of performance appraisal purpose on employees’ proactive behavior, and explored the roles of psychological ownership and self-efficacy as mediators in this relationship. We conducted a survey with 512 employees of enterprises in 4 cities in China. The results of analysis of the data collected showed that an evaluative performance appraisal had a negative influence on the employees’ proactive behavior whereas a developmental performance appraisal had a positive influence. Psychological ownership and self-efficacy were found to have an intermediary role between performance appraisal purpose and the employees’ proactive behavior. Self-efficacy had a significant positive effect on psychological ownership. Implications of these results for theory and management practice are discussed.

2018 - Sustainability
Application of Bayesian Multilevel Models Using Small and Medium Size City in China: The Case of Changchun

Concerns about transportation energy consumption and emissions force urban planners and policy makers to pay more attention to the effects of car ownership and use on the environment in China. However, few studies have investigated the relationship between the built environment and car ownership and use in China, especially in mid-sized and small cities. This study uses Changchun, China as a case study and examines the potential impacts of the built environment and socio-demographics on car ownership and use for commuting simultaneously using Bayesian multilevel binary logistic models. Furthermore, the spatial autocorrelation of car ownership and use is recognized across traffic analysis zones (TAZs), which are specifically represented by the conditional autoregressive (CAR) model. The estimated results indicate that socio-demographic characteristics have significant effects on car ownership and use. Moreover, the built environment measured at the TAZ level still shows a significant association with other factors controlled. Specifically, it suggests that denser residential density, compact land use, better transit services and street connectivity can reduce car dependency more effectively. This study provides new insights into how the built environment influences the car ownership and use, which can be useful for urban planners and policy makers to develop strategies for reducing car dependency.

1999 - Electronic Imaging
Extraction of multiresolution watermark images for resolving rightful ownership

Digital watermarking has been recently proposed as the mean for intellectual property right protection of multimedia data. We present some ways to 'visualize' the invisible watermarks, both statistically and perceptually, for proving the ownership. A system which is capable of embedding a good resolution meaningful binary watermark image and later extracting different versions of that watermark image with varying resolutions is proposed. The system has the nice feature that the watermark detector (rather than encoder) is allowed to adaptively choose the trade-off between robustness degree and resolution of the extracted watermark image. It takes advantage of the high spatial correlation of the watermark image and the human visual system's super ability to recognize a correlated pattern to enhance the detection performance. While a statistical technique which can quantify the false alarm detection probability should be considered as a fundamental measure for a valid ownership claim, the ability to extract a meaningful watermark image will greatly facilitate the process of convincing the jury of an ownership claim.

2012 - Cambridge Journal of Regions, Economy and Society
The City and the cities: ownership, finance and the geography of recovery

In the wake of a financial crisis and recession, the UK faces a challenging recovery. This represents an important time to revisit the UK’s systems of finance and ownership. This article argues that failures in the national structure of ownership have had significant consequences in local economies where important companies were based. It argues that current efforts to reform the financial system need to focus on supporting innovative high growth firms, ensuring a diversity of new forms of ownership can develop and that finance is available for all firms, regardless of geography. At present, these factors underpin the potentially uneven geography of recovery. Copyright 2012, Oxford University Press.

2016 - Journal of Environmental Psychology
‘My workspace, not yours’: The impact of psychological ownership and territoriality in organizations

Abstract Despite the inherent need to own and widespread prevalence of owning and claiming in organizations, very little is known about the impact of psychological ownership and territoriality. Using a field survey across several organizations, we find that feelings of ownership and territorial behavior are directly related to positive feelings towards the object and that these feelings may also extend beyond the target object to feelings of commitment to the organization. On the downside, however, the impact of these claims also may affect coworker's perceptions of the territorial individual. The findings are consistent with past theorizing suggesting that territorial behavior may have positive psychological consequences but this same behavior may not be understood or may be viewed negatively by others. Specifically, we find that territorial behavior is negatively related to an individual's perceived power and performance. Thus, the benefits for the individual may be offset by other's negative perceptions of the people who are territorial. Implications of these findings and future research directions are discussed.

2012 - ESOP
Gradual Ownership Types

Gradual Ownership Types are a framework allowing programs to be partially annotated with ownership types, while providing the same encapsulation guarantees. The formalism provides a static guarantee of the desired encapsulation property for fully annotated programs, and dynamic guarantees for partially annotated programs via dynamic checks inserted by the compiler. This enables a smooth migration from ownership-unaware to ownership-typed code. The paper provides a formal account of gradual ownership types. The theoretical novelty of this work is in adapting the notion of gradual type system with respect to program heap properties, which, unlike types in functional languages or object calculi, impose restrictions not only on data, but also on the environment the data is being processed in. From the practical side, we evaluate applicability of Gradual Ownership Types for Java 1.4 in the context of the Java Collection Framework and measure the necessary amount of annotations for ensuring the owners-as-dominators invariant.

2002 - Transportation Research Record
Household Travel Behavior in Developing Countries: Nested Logit Model of Vehicle Ownership, Mode Choice, and Trip Chaining

A nested logit (NL) model is proposed to analyze household travel behavior in developing countries. There has been an increase in vehicle ownership and chronic congestion in urban areas of such countries. The investigation is focused mainly on household travel behavior variations relating to vehicle ownership, mode choice, and trip-chaining considerations; an NL approach is used. The nest structure consists of two levels: the upper level represents car ownership, motorcycle ownership, and no-vehicle ownership choices, and the lower level shows household-based mode choices. Because the sharing of a vehicle by family members for multiple destinations is very popular in developing countries, trip chaining by primary and secondary household members is one of the mode-choice options considered in the proposed model. The developed NL model is also applied for analyzing congestion-reduction policy using a “push and pull” strategy, in which a road-pricing scheme is considered for car and motorcycle travel in the central business district together with fare reduction in public transportation. The model and the policies are verified using the Bangkok metropolitan region as a case study.

2008 - The Journal of Politics
Markets, Ownership, and the Quality of Campaign News Coverage

The quality of political news coverage has implications for the information voters are left with to make political decisions. This article argues that the quality of the information found in political news is influenced by media ownership and market contexts. Using original data containing news coverage of competitive statewide races in 2004, coverage provided by multiple media outlets is examined as a function of ownership structure and market context. The results indicate that corporate ownership and market contexts matter in determining the quality of information offered in political news coverage.

2004 - India Law eJournal
The Evolution of Concentrated Ownership in India Broad Patterns and a History of the Indian Software Industry

As in many countries (Canada, France, Germany, Japan, Italy, Sweden), concentrated ownership is a ubiquitous feature of the Indian private sector over the past seven decades. Yet, unlike in most countries, the identity of the primary families responsible for the concentrated ownership changes dramatically over time, perhaps even more than it does in the U.S. during the same time period. It does not appear that concentrated ownership in India is entirely associated with the ills that the literature has recently ascribed to concentrated ownership in emerging markets. If the concentrated owners are not exclusively, or even primarily, engaged in rent-seeking and entry-deterring behavior, concentrated ownership may not be inimical to competition. Indeed, as a response to competition, we argue that at least some Indian families the concentrated owners in question have consistently tried to use their business group structures to launch new ventures. In the process they have either failed hence the turnover in identity or reinvented themselves. Thus concentrated ownership is a result, rather than a cause, of inefficiencies in capital markets. Even in the low capital-intensity, relatively unregulated setting of the Indian software industry, we find that concentrated ownership persists in a privately successful and socially useful way. Since this setting is the least hospitable to the existence of concentrated ownership, we interpret our findings as a lower bound on the persistence of concentrated ownership in the economy at large.

2011 - Journal of Corporate Finance
Managerial power theory, tournament theory, and executive pay in China

In this paper, we test two models of executive pay that have not received much attention in research on Chinese listed companies: managerial power theory and tournament theory. We find that structural power (executive share ownership) and prestige power (executive education) are significantly positively related to executive remuneration, and political power (Executive/Party Secretary duality) positively and weakly related to executive remuneration. We also find that executive directors' organization level (as reflected in executive pay level for each of the three highest paid executives) is positively related to executive remuneration and the relationship is convex, and negatively related to the interaction between executive directors' organization level and government ownership. Tournament prize (executive pay) is not related to the number of contestants in the tournament and is negatively related to the interaction term between number of contestants and government ownership. Finally, earnings per share (EPS) as a measure of firm performance is positively related to the pay gap between contestants and negatively related to the interaction term between pay gap and government ownership. We explore the implications of these findings for reforming corporate governance in China.

2011 - Corporate Finance: Governance
Dual Class Ownership and Tax Avoidance

This study investigates whether the agency conflicts inherent in a dual class ownership structure are associated with the level of firms’ tax avoidance. Dual class ownership presents a unique agency problem because insiders’ voting rights (i.e., insiders’ ability to control the firm) exceed their cash flow rights (i.e., insiders’ claim on the cash payouts of the firm). Thus, insiders control a majority of the votes of a firm despite having claims to a minority of the firm’s cash flows. We examine the levels of non-conforming and conforming tax avoidance for a sample of dual class firms. Among dual class firms, we find that the extent of non-conforming tax avoidance is declining as the difference between voting rights and cash flow rights increases. In addition, we find that the difference between voting rights and cash flow rights is associated with lower levels of conforming tax planning among dual class firms. We also compare the level of tax avoidance of dual class firms to other publicly traded firms and find that dual class firms engage in lower levels of non-conforming and conforming tax planning. These findings are consistent with the quiet life view, which suggests that when managers are insulated from takeover they avoid the costly effort associated with increased tax planning activities.

2007 - Family Business Review
Family Ownership and Firm Performance: Evidence From Public Companies in Chile

We studied the impact of family ownership on firm performance by using a set of data on Chilean firms. From a sample of 175 firms listed on the stock market, the group of 100 family-controlled firms performed significantly better than the group of 75 nonfamily companies over the 10-year period under study (1995—2004). Three distinct measures of performance—ROA, ROE, and a proxy of Tobin's Q—were employed to test the differences of means between the two groups of firms. These results were in line with our multiple regression model. All these findings support our conceptual framework and hypothesis, which states that public family firms perform better than public nonfamily firms.

2004 - ERN: Other Organizations & Markets: Organizational Forms (Topic)
Ownership Types and Strategic Groups in an Emerging Economy

Existing strategic group studies have rarely examined ownership type as a variable to classify firms in an industry. Using Chinese firms of different ownership types, we suggest that ownership type can be a parsimonious and important variable that managers use to cognitively classify firms into different strategic groups. While ownership itself is an objective variable, we contend that different ownership types lead to different managerial outlook and mentality due to a number of macro and micro foundations giving rise to various managerial cognitions. Employing the Miles and Snow typology, we find that state-owned enterprises (SOEs) and privately-owned enterprises (POEs) tend to adopt defender and prospector strategies, respectively, while collectively-owned enterprises (COEs) and foreign-invested enterprises (FIEs) exhibit an analyser orientation that falls between defenders and prospectors on the strategy continuum. Three statistical tests suggest that ownership types can be used to successfully predict strategic group memberships in China's emerging economy. Copyright Blackwell Publishing Ltd 2004.

2006 - Journal of Accounting and Public Policy
Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s

Abstract This study investigates whether earnings quality declined during the late 1990s, a period marked by extraordinary stock market activity, and whether industry specialist auditors were effective in stemming any such decline. Specifically, we examine whether the magnitude of discretionary accruals increased and the Earnings Response Coefficient (ERC) decreased in the 1997–1999 period relative to those of the 1990–1996 period. Our findings are as follows. First, we find a significant increase in the magnitude of discretionary accruals and a significant decrease in ERC in our sample, which suggests an overall decrease in earnings quality across the periods. Next, both the increase in discretionary accruals and the decrease in ERC are shown to be significantly smaller for clients of industry specialist auditors. Finally, it is shown that the effectiveness of industry specialist auditors was limited and that they were associated with some earnings quality decline. Collectively, these results imply a pervasive earnings quality decline during the late 1990s that even high quality auditing was insufficient to fully prevent.

2004 - LSN: Law & Finance: Empirical (Topic)
CEO Reputation and Earnings Quality

We examine the association between CEO reputation (proxied by the extent of press coverage) and the quality of the firm's earnings (proxied by two accruals-based measures). We test three explanations for an association between these constructs: the efficient contracting hypothesis suggests that reputed CEOs are associated with good earnings quality, while the rent extraction and matching explanations argue that reputed CEOs are associated with poor earnings quality. Using a simultaneous equations system to capture the endogeneity of the constructs, we find (consistent with the rent extraction and matching arguments) that more reputed CEOs are associated with poorer earnings quality than are less-reputed CEOs. Further tests find little support for the rent extraction hypothesis. We conclude that the reason more reputed CEOs are associated with poor earnings quality firms is that such firms require more talented managers and, therefore, employ more reputed CEOs.

2003 - S&P Global Market Intelligence Research Paper Series
Earnings Quality, Insider Trading, and Cost of Capital

Previous research argues that earnings quality, measured as the unsigned abnormal accruals, proxies for information asymmetries that affect cost of capital. We examine this argument directly in two stages. In the first stage, we estimate firms` exposure to an earnings quality factor in the context of a Fama-French three-factor model augmented by the return on a factor-mimicking portfolio that is long in low earnings quality firms and short in high earnings quality firms. In the second stage, we examine whether the earnings quality factor is priced and whether insider trading is more profitable for firms with higher exposure to that factor. Generally speaking, we find evidence consistent with pricing of the earnings quality factor and insiders trading more profitably in firms with higher exposure to that factor.

Founding Family Ownership and Earnings Quality

Dechun Wang
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Dechun Wang

Abstract:This study investigates the relation between founding family ownership and earnings quality using data from the Standard & Poor's 500 companies. Existing literature has documented that financial reporting is of higher quality when firms have stronger corporate governance mechanisms and when there is greater demand for quality financial reporting. I provide two competing theories of the effect of founding family ownership on the demand and supply of earnings quality: the entrenchment effect and the alignment effect. The empirical results show that, on average, founding family ownership is associated with higher earnings quality. In particular, I find consistent evidence that founding family ownership is associated with lower abnormal accruals, greater earnings informativeness, and less persistence of transitory loss components in earnings. In addition, the results suggest a nonlinear relation between family ownership and earnings quality.

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