再论企业家活动:生产性、非生产性和破坏性

1990年鲍莫尔发表了《企业家活动:生产性、非生产性和破坏性》一文,这引起了国内外学者对企业家理论的广泛关注和后续研究。文章在鲍莫尔的分析框架下,继续探讨破坏性企业家活动的性质及其对增长的影响,阐述文化、习俗、观念等非正式制度对企业家活动配置的影响,丰富企业家活动配置理论,并给出了进一步研究的方向。     

浅议作业成本计算和作业基础管理的应用

在分析了 ABC和 ABM在国外应用的前提下 ,以探讨 ABC和 ABM成长发展的客观环境为切入点 ,结合我国的现状 ,研究了作业成本制在我国的应用前景和应用思路。     

基于产业集群的区域品牌建设——以锦州华昌光伏科技有限公司单晶硅太阳能电池片生产为例

近年来，辽宁省以单晶硅太阳能电池片生产为代表的光伏产业取得快速增长和重大技术突破，但是，由于缺乏领先技术和足够的经济竞争力，辽宁省光伏产业面临着国内市场竞争加剧的压力以及市场支撑不足的困扰。本文通过对锦州华昌光伏科技有限公司单晶硅太阳能电池片生产的深入分析，进一步揭示辽宁省光伏产业存在的问题及应作出的发展路径选择。     

Process,goal, and social interaction differences in recreation: What makes an activity substitutable

Abstract

In the present study two recreational activities, deer hunting and goose hunting, both similar in form, are compared. The study shows that the activity with the fewest perceived substitutes, deer hunting, also showed higher mean ratings on items measuring the importance of various elements of the experience, such as the process of participation, the goal of the activity, and the social interaction that accompanies the activity by the participants. Deer hunters also reported greater participation in the activity by peers and were more likely to be introduced to the activity by a family member. It is argued that these differences in the importance of the elements of the experiences influence the perceived substitutability of a recreational activity.     

Does interdependency affect firm and industry profitability? an empirical test

Strategy researchers have argued that heterogeneity in firms' practices and profitability within and across industries may derive from industry‐level differences in the extent of interdependencies among firms' activities. Theoretical models have clarified how and why differences in the extent of the interdependencies faced by firms across industries may affect the distributions of firm profits, but the specific predictions from these models have not been empirically tested. In this paper, we present what we believe is the first large scale empirical analysis linking differences in the extent of interdependencies across industries to differences in the distribution of firm profits within and across those industries. We use survey data to measure interdependencies systematically across a wide number of industries, thus addressing the primary obstacle to incorporating interdependencies in larger scale empirical work, and find evidence consistent with the theoretical predictions: average profitability is highest in industries with moderate levels of interdependency; the dispersion of profits among firms is higher in industries with more extensive interdependencies; and industries with more extensive interdependencies have a more positively skewed performance distribution. We find that the effect of interdependencies on average industry profitability is similar in scale to the effect of patent protection and industry growth rates, placing interdependency squarely among the strategy field's central concepts. Copyright © 2009 John Wiley & Sons, Ltd.     

现代生物技术在食品领域中的应用研究

现代生物学和分子生物学的发展,对基因工程、细胞工程、酶工程、发酵工程等现代生物技术工程产生重要影响,其在食品发酵生产中的应用越来越广。本文阐述了基因工程、细胞工程、酶工程等现代生物技术在食品发酵业的应用。     

产品的制造成本——以某中国电子制造厂的产品生产成本核算方法为例

本文记录了一个在中国小型电子制造厂的制造成本分析的案例,文章先对比了传统产品成本分析和作业成本分析法,以及动态和静态成本分析的方法,然后展示了成本分析项目的步骤以及做出的一些成本分摊的决定并且阐述了这些决定后面的理由。     

关于对国企党组织创新工作形式促进企业中心工作的探讨

国有企业党组织肩负着发挥政治核心作用和促进企业生产经营开展的重要使命。在此过程中,党组织改变以往传统工作方式,开展全员参与的主题活动,为新时期党建工作进一步创新形式,增强促进企业中心工作的实效性提供了有效途径。