排序方式: 共有44条查询结果,搜索用时 687 毫秒
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Adi Masli Vernon J. Richardson Juan Manuel Sanchez Rodney E. Smith 《International Journal of Accounting Information Systems》2011,12(3):189-205
The resource-based view has been used in IT business value research to theorize and investigate the impact of unique IT capabilities on sustainable competitive advantages. Prior research has empirically documented a positive association between superior IT capabilities and firm performance. However, such analyses have focused on IT capabilities of firms in the early 1990s. In this study, we examine the impact of superior IT capabilities on firm performance over the 1988–2007 period, which allows us to consider the structural shifts in the return of IT capability over time. Our results suggest that firms with superior IT capabilities are able to attain higher firm performance levels until 1999. However, such performance advantage disappears in the post-1999 time period. We also find that a subset of firms that sustain high levels of IT capabilities during the period 1988 to 2007 continue to perform better than their peers. We conclude that managers are able to achieve superior firm performance if they are able to maintain high levels of IT capability over time. 相似文献
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罗莉 《云南财贸学院学报》2007,23(1):47-50
信息技术的广泛、深入应用,使企业管理者在处理与市场参与者之间的关系时选择了“需求导向”的理念。将此理念应用于资本市场,企业管理者必须考虑投资者关系管理。通过对投资者关系管理、会计信息系统及财经沟通三方面的文献综述,得出以下结论:投资者关系管理的核心是信息沟通;作为投资者关系管理的信息来源,限于信息技术的发展,会计信息系统在沟通功能的研究、开发、应用方面存在不足;对财经沟通的研究未涉及会计信息系统。为此文中提出应利用先进的信息技术,在会计信息系统中构建与投资者的沟通平台,为投资者提供他们想要的信息,赢得他们的信任,以降低企业资金成本,提高公司价值。 相似文献
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提出了一种提高船舶自动识别系统(AIS)信号检测性能的设计方法,主要包括两部分算法:
一部分是针对AIS系统
的码间串扰,采用基于GMSK调制方式的Viterbi解调算法;另一部分是针对AIS报文长度的不
固定,采用报文自动检测算法。在设计过程中,依据软件无线电设计思想,将基于GMSK调制
方式的Viterbi解调算法和报文自动检测算法组合成的设计方法,应用在Spartan-6系列的FP
GA和
简单外围电路组成的双通道AIS中频数字化接收机中,从而提高了AIS信号检测性
能,使得中频信号载噪比大于10 dB时,误码率小于10-4。 相似文献
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为了提升星载船舶自动识别系统(AIS)的卫星接收性能,提出了一种采用4 b循环冗余校验(CRC)纠错与迭代干扰消除算法的星载AIS接收方案。针对星载AIS系统中多路信号碰撞明显的情况,首先,通过分析星载AIS系统中CRC错误类型,采用比特反转的方式进行纠错;其次,对纠错后的序列进行AIS数据重构,采用迭代干扰消除方法消除重构信号,并将余下信号作为输入信号再次进入系统进行解调。仿真结果表明,和传统的CRC纠错系统相比,针对典型的两路信号碰撞情况,基于4 b CRC校验与迭代干扰消除的星载AIS系统能够带来1~2 dB的误码率增益,对星载AIS系统的性能提升有重要指导意义。 相似文献
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针对星载船舶自动识别系统(AIS)无法避免的信号混叠问题,研究了AIS系统中应用最广泛的1比特差分和2比特差分解调,提出了一种1、2、3比特联合差分反馈的AIS信号非相干解调算法。该算法基于贝叶斯线性模型建立了最大似然估计的1、2、3比特联合差分解调结构,验证了在加性高斯信道中该算法比传统非相干解调算法有更好的抗信号混叠能力。仿真实验表明:该算法的解调误码率与1、2比特联合差分及2、3比特联合差分相比,当误码率(BER)等于10-2时,在加性高斯信道(AWGN)下具有1.5 dB的性能优势,同道干扰信道(CCI)下具有1~2 dB的性能优势。 相似文献
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The purpose of this paper is to articulate a model for accounting information systems (AIS) research that synthesizes the primary theoretical perspectives of the extant literature. Building on the three orientations used in prior research (technological, organizational and cognitive approaches) and adopting an explicit systems perspective, we develop a model that links system design alternatives to the three orientations and to task performance. The model places a central focus on the accounting task and suggests a matching process between requirements of the task and system design alternatives at multiple levels of analysis. We also demonstrate how the application of the model suggests future research opportunities, organized around four research propositions. 相似文献