商务智能应用的五种类型

在90年代的早期，商务智能(BI，Business Intelligence，又称为商业智能或业务智能)应用在几个方向上取得了令人瞩目的发展，例如企业对信息的需求和使用的指数级增长，从主机生成的运营型报表到市场活动的统计模型，从分析师使用的多维OLAP环境到经理主管人员使用的仪表盘和计分卡——公司开始需要多种方式来展示和分析报表。随     

现场动平衡系统中Word报表的设计

使用LabVIEW开发平台,找到高效的报表开发方案,收集整理动平衡过程中的关键数据及结果,按照不同报表使用者的需求设计出高效、专业、美观的Word报表。     

浅议现金流量表的财务分析

现金流量表是反映现金和现金等价物流入与流出情况的报表。它以现金(包括现金等价物)为编制基础,通过企业的现金流动反映企业一定期间内经营活动、投资活动和筹资活动所引起的现金流入和流出的全貌,表明企业的获利能力。与以营运资金为基础编制的财务状况变动表相比,现金流量表更能反映企业获取现金的能力,更有助于报表使用者对企业的支付能力和偿债能力,以及企业对外部资金需求情况作出较为可靠的判断,能更准确地预测企业未来现金流量。具体来说,现金流量表的分析可以从五个方面进行。一、流入、流出原因的分析。现金流量表将现金流量划分…     

浅析少数股权对合并报表分析的影响

合并会计报表是指以母公司和子公司组成的企业集团为会计主体，以母公司和子公司个别会计报表为基础而编制的综合反映企业集团财务状况和经营成果的会计报表，由于集团中有非全资子公司的存在，使得企业集团内形成所谓的多数股权（取得控制权的母公司股权）和少数股权（其他股东所拥有的子公司股权）。对少数股权如何进行财务处理，是编制合并报表的核心问题。不同的处理方法使合并报表产生一定的差异，这种差异对财务分析的结果必然会产生不同程度的影响，当少数股权所占的比例较大时尤其如此。     

权益理论与合并报表方法

合并财务报表的编制，受到不同合并观念的影响，而不同的合并观念源自不同的权益理论。本文在对权益理论进行介绍的基础上，侧重分析源自于所有权理论和主体理论的所有者观、主体观以及介于二者之间的母公司观，并对不同观念下的合并报表方法进行比较。认为我国在制定合并报表准则时，应采用主体观（完全合并法）。     

谈注册会计师对客户错误与舞弊的揭示问题

本文结合现代注册会计师审计的对象分析了企业会计报表中可能存在的重大错误与舞弊的类型及其与重要程度的关系，并根据自身的知识与经验和错误与舞弊对审计意见的影响程度不同，提出了对企业会计报表中可能存在的重大错误与舞弊的不同处理和揭示的方法。     

现金流量表在投资决策中的作用

财务报表是提供会计信息的重要手段，它由资产负债表、损益表和现金流量表基本报表以及其他附表组成。财务报表中的信息侧重点各有不同，资产负债表主要从静态方面反映某一时点上企业资产的分布状况及其来源渠道，损益表主要从动态方面反映某一时期内的经营活动及其财务成果、而现金流量表则是动静结合的报表，不仅反映一定时期内的现金流量的净增量，更重要的在于揭示了这一时期内现金净增量形成的原因。对大多数投资者而言，最希望能够通过分析报表而获得十分重要的投资决策信息，而现金流量表提供的现金流量则更具有投资分析价值。 现…     

浅谈如何更好地阅读企业会计报表

目前，我国企业对外公开报送的会计报表主要有资产负债表、损益表、现金流量表。对于报表使用者来说，如何更好地阅读、分析这些会计报表，以便作出正确的管理决策，实施最优的投资方案，已是一个十分重要的问题。在报表使用者中，除了专业的财务分析人员和审计人员外，其他使用者一般情况下不完全具备会计专业知识，因此需要了解和掌握一些报表阅读的基本方法。一、比例分析法比例分析是一种比较基本、直观的分析方法，主要从两个方面分析：1．横向分析。主要目的是分析企业经营成果在若干年内的增长情况，一般用于损益表的分析，也可用于…     

公司财务分析—短期偿债能力分析

偿债能力分析是公司财务报表分析中一个很重要的因素,反映了一个公司的财务灵活性及其偿还债务的能力。全面客观地分析公司的偿债能力,能够使债权人做出正确的借贷决定,使投资人了解企业的盈利能力,使企业了解自身资金的流动及灵活性。因此,了解企业偿债能力的影响因素并利用财务信息进行企业短期偿债能力和长期偿债能力分析,对于企业的信誉,对于包括债权人在内的企业各方利益关系人而言都非常的重要。主要是通过分析短期偿债能力的影响因素、比率分析、趋势分析等方面,来系统地说明短期偿债能力分析对公司的重要性。     

如何提高VFP报表中图片的打印质量

虽然使用表的通用字段和使用文件均可向 VFP报表添加图片 ,但笔者在 VisualFox Pro的实际应用中发现用表的通用字段将图片添加给报表 ,打印出的报表图片质量下降很多 ,变得不再清晰 ,为此 ,介绍了一种方法 ,可以在报表中打印出高质量的图片。     

Exploring the Contributions of Involving Ordinary Users in Ideation of Technology‐Based Services*

Lead users have long been acknowledged as important contributors to the market success of innovative products and services. The ability of lead users to be such effective innovators has been ascribed to a combination of adequate technological expertise and superior knowledge of the user domain so‐called use experience. Drawing on the apparent success of lead users in innovation, many companies are now attempting to involve other types of users, namely, ordinary users, for ideation at the fuzzy front end (FFE) of new product and service development. However, ordinary users do not usually possess the technological knowledge of lead users, and the existing literature provides little guidance on how to manage such user involvement or its expected contributions. The purpose of the present study is, therefore, to contribute to scholarly knowledge regarding the benefits and management of user involvement during the ideation phase of innovation in technology‐based services. More specifically, the study investigates the contribution made in this respect by “ordinary” users, as opposed to professional developers. The research questions that are addressed are as follows: (1) What contributions do ordinary users make when involved in the FFE for ideation of new technology‐based services; and (2) how is the contribution of the users affected by their knowledge of the underlying technology? The study addresses these questions through a literature review and conceptual analysis of the involvement of users in innovation in mobile telephony, followed by an empirical study using a quasi‐experimental design in which the independent variable is the users' technological knowledge of the underlying mobile telephone system and the dependent variable is the quality of the created idea‐proposals from an innovation perspective. Various scenarios involving guided users, pioneering users, and professionals are investigated. The study finds that the users' knowledge of the underlying technology has an effect on their propensity to contribute with incremental or radical new ideas. The ideas from guided users tend to be more incremental whereas the pioneering users' ideas are more radical. Contrary to the users in the guided user scenarios, the users in the pioneering user scenarios have a propensity to produce ideas that challenge the prevailing dominant logic of the company; these ideas can be used to assist the company to think in new trajectories. The paper proposes that ordinary users should not be expected to contribute ideas that can be directly put into the new product development process; rather, ordinary user involvement should be regarded as a process whereby a company learns about users' needs and is inspired to innovate. The paper concludes that user involvement can actually be a stimulus for review of a company's business strategy.     

Modularity in making: simplifying solution space for user innovation

An increasingly popular form of open innovation in the digital age is ‘making,’ where users innovate across multiple disciplines and make products that meet their needs, using mechanical, electronic, and digital components. These users have at their disposal, a wide solution space for innovation through various modular toolkits enabled by digital‐age technologies. This study explores and outlines how these users simplify this wide solution space to innovate and make tangible products. Following a modularity theory perspective, it draws on case studies of users and their innovations: (1) Users with initial prototype product designs based on the Internet of things (IoT) from a maker event and (2) users with established product designs from the online community platform Thingiverse. The studies found that users reused the design in the form of existing off‐the‐shelf products and utilized digital fabrication and low‐cost electronics hardware as a ‘glue’ to create physical and informational interfaces wherever needed, enabling bottom‐up modularity. They iteratively refined their innovations, gradually replacing re‐used designs with own integrated designs, reducing modularity, and reducing wastage. The study contributes to open innovation and modularity with implications on the design of products and toolkits enabled by the digital age.     

OK you are now an approved supplier—but you still do not get orders: Understanding the case of the P-Card

The purchase card (P-Card) was introduced in the 1990s as a payment mechanism for smaller value items so that purchase paperwork is reduced, itemized reporting and control become possible, and purchasing and payment are decentralized at the user level. Since the late 1990s, with E-procurement and B-to-B E-commerce, the possibilities of P-Card use have magnified exponentially. However, the adoption and success of P-Cards in organizations has been short of initial expectations.Using P-Cards with approved suppliers is an ideal situation for both buyers and sellers. In practice however, many P-Card users seem to buy many items from suppliers who are not on the approved supplier list. To make payments to these “new” suppliers, organizations need to make exceptions resulting in paperwork, costs, and loss of business for approved suppliers. However, there are many P-Card users who indeed follow the company-approved list and these users may be called “P-Card conforming users.”This article takes a knowledge-based approach and presents a model for conforming P-Card use (CPU). The model is tested in an organization, and results are used to derive managerial and research implications. While orientation training of P-Card users is important, both business marketers and purchasing departments need to reach out directly to the P-Card user to ensure that approved supplier lists work well in an electronic age.     

The unfinished history of usage rights for spectrum

The key task in the next stage of spectrum management is to adapt regulation to the prospect of widespread sharing, on a much more sophisticated basis than sharing is used today. There is a role for the regulator to take steps to expand the area of choice within which public and private sector users can operate. This is best done in general by enhancing the flexibility of usage rights, which itself is best achieved by enhancing the freedom to trade them in the dimensions of time, space, level of interference and priority of access, by subdividing, re-aggregating, etc. However, there are considerable transactions cost impediments to trading where unlicensed users are involved. This creates a role for the regulator pro-actively to investigate different allocations, to make provisions for the most promising to occur and to incorporate both in refarming exercises and in primary assignments based on auctions configurations of usage rights, which might favour promising avenues of shared spectrum use.     

用户感知评估体系的设计与实现

传统的网络性能评估手段无法做到对于用户感知的准确评估,需要采用新的手段,准确地评估手机用户对于网络质量的感知情况,在此基础上进行综合分析,为市场营销提供支撑。"用户感知评估体系"软件是基于GSM网络中A接口信令采集数据,以信令关联技术和数据挖掘的分析方法为基础,设计并实现提升用户感知性能的评估软件。通过用户感知评估体系的设计与实现,从全新的视角分析手机用户和移动市场,从而为移动市场营销及业务推广提供全面支撑,以及针对重点客户群进行感知网络性能的网络优化。     

Harnessing the Creative Potential among Users*

User involvement in the development of new products may offer a novel approach to improved methods of meeting customer needs. These users are considered to offer possibilities for generating original, valuable, and realizable ideas leading to successful innovation. However, the merit of users' ideas compared to ideas generated by the company itself has not been investigated empirically. In the present study, advanced users, ordinary users, and professional product developers were given the task of creating ideas for future mobile phone services. The main purpose was to examine the benefit of involving users in suggesting new product ideas in an innovation project. An experimental three‐group design was used in order to assess the output in terms of its original, valuable, and realizable merit. The results indicated that ordinary users create significantly more original and valuable ideas than professional developers and advanced users. Professional developers and advanced users created more easily realizable ideas, and ordinary users created the most valuable ideas. The results were discussed from the viewpoint of divergent thinking. It was suggested that divergent thinking was facilitated through the opportunity to combine different information elements that appeared separate at the outset, such as personal needs coupled with the functionality of mobile phone services.     

紧致性与可数紧致性的一种刻画

FAT32文件系统是Windows系列操作系统中最常用的文件系统之一。对FAT32的文件系统进行了分区,介绍了各区域之间的关系,并给出了数据读取方法,这样有利于进行病毒的防治和确保数据的安全,便于为不同的用户设置不同的权限,也是计算机系统灾难恢复的基础。     

油田地面建设工程企业用户满意度测评方法研究

对油田地面建设的用户进行了识别和分类,建立了影响企业用户满意度因素的三层次指标体系,给出了满意度问卷设计及调查方法.通过在用户调查问卷中设置因素重要性程度,在问卷统计的基础上确定各层测评指标的权重,使权重的确定更具客观性.所建立的油田地面建设工程企业用户满意度计算模型,为油田地面建设工程企业实施用户满意战略奠定了基础.最后,对某油田地面建设工程企业进行用户满意度测评,测评结果为油田地面建设工程企业今后应该重点改进的方向提供了理论指导.     

Information and two-sided platform profits

We study the effect of different levels of information on two-sided platform profits—under monopoly and competition. One side (developers) is always informed about all prices and therefore forms responsive expectations. In contrast, we allow the other side (users) to be uninformed about prices charged to developers and to hold passive expectations. We show that platforms with more market power (monopoly) prefer facing more informed users. In contrast, platforms with less market power (i.e., facing more intense competition) have the opposite preference: they derive higher profits when users are less informed. The main reason is that price information leads user expectations to be more responsive and therefore amplifies the effect of price reductions. Platforms with more market power benefit because higher responsiveness leads to demand increases, which they are able to capture fully. Competing platforms are affected negatively because more information intensifies price competition.     

The Role of Users in the Development of Applications Software

Meeting the needs of users has always been the goal of product developers. Recently, however, the important role of users as developers of new products has become more fully recognized. In many industries, it seems, users are actually a dominant part in the innovation process. To discover the part played by users in developing new computer software, Chris Voss traces the development path of a large number of software applications. He finds some particular circumstances where users lead the development of new products. This article and another that follows provide another view of software innovation to go with the preceding article by Glenn Bacon.