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1.
以位于武汉市产业园、孵化器、创业园等多家公司的255位产品开发及技术研发人员、市场开发人员为有效样本,采用层级回归方法探讨不确定性容忍度、决策逻辑与突破式创新的关系。结果表明:不确定性容忍度与突破式创新显著正相关;不确定性容忍度与因果逻辑显著负相关,与效果逻辑显著正相关;突破式创新与因果逻辑显著负相关,与效果逻辑显著正相关;因果/效果决策在不确定性容忍度与突破式创新关系中发挥部分中介作用;不确定性容忍度正向调节效果逻辑与突破式创新的关系,对因果逻辑与突破式创新的关系没有显著调节作用。研究结论对企业创新管理实践具有重要指导价值。  相似文献   
2.
专利资产证券化作为技术创新与金融创新的融合,其本质在于将专利资产未来现金流转变为现在现金流,实现专利技术使用价值与交易价值的内在统一,获得企业进一步发展所需资金。在深入剖析专利资产证券化运行机理及专利技术产业化路径的基础上,提出为科技型中小企业发展开拓新的融资渠道,从而有效提升科技型中小企业技术研发能力,推动产业结构优化升级的政策建议。  相似文献   
3.
    
Household-labor time and market-labor time are organized in part through the social structure of unequal gender relations. Generally, women do more household work than men, women's market work is undervalued, and the greatest rewards for market work accrue to men. The career model of employment is biased in favor of men who have few household responsibilities. Even noncareer seniority-sensitive job paths assume male incumbency with limited competition from household responsibilities. In this article we discuss the gendered underpinnings of the organization of time in contemporary Western society by critically examining household-labor time and the masculine models of career and noncareer employment. In addition to the important feminist goal of pay equity, we argue for a feminist politics of time that promotes alternative work-time arrangements for women and men to foster gender equality in the market and at home.  相似文献   
4.
运用模糊的语言变量进行多属性事物的群体评价决策,即模糊信息多维偏好群决策。由于BOT项目的风险结构十分复杂,如何对BOT项目风险进行有效的分级管理显得十分重要。系统地分析了BOT全生命周期风险的内容与属性,运用模糊决策理论和多维线性规划模型,结合改进的Borda分值法,构建了BOT项目生命周期的模糊信息多维偏好线性规划风险评价模型。模型中既考虑了决策者意见的一致性,又兼顾了决策意见的差异性,为BOT项目风险管理和评价提供了新的思路。  相似文献   
5.
特殊普通合伙制度是一种新型的合伙制度,其责任形态上的二元性,既契合了会计师事务所“人合重于资合”的本质特征,又符合事务所控制风险和扩大规模的双重需求.会计师事务所特殊普通合伙制度的功能实现首要在于落实合伙人的资格安排和事务所内部的决策权配置,其次有赖于相关配套制度的建设及完善,具体包括:合伙人个人的财产申报制度、债权人利益保护的替代赔偿机制、注册会计师执业责任鉴定机制、风险与收益匹配的审计收费机制等.  相似文献   
6.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题,提高税务部门工作效率。为了调查预约定价制度在我国的可行性,在对预约定价制度实行的基于信息、客体、国际税收合作、转让定价调整方法和事后监控的成本悖论进行具体分析的基础上,得出预约定价制度必须与传统的事后税收监管相结合,才能有效解决转让定价问题的结论。  相似文献   
7.
火电企业因其巨大的节能减排潜力,在绿色发展与可持续发展方面备受关注,而传统的成本核算方法已难以满足企业循环经济改造需求。引入资源价值流理论,通过识别企业内部废弃物成本和外部环境损害价值,寻找企业循环经济改造的关键节点,并建立“经济—环境”二维体系,结合层次分析法和灰色局势决策模型构建环保投资决策模型。在此基础上,以CS火电厂为例,实施资源价值流分析并针对“锅炉燃烧中心”和“燃煤运输中心”提出3个环保投资备选方案,利用环保投资决策模型优选最佳环保投资方案。基于资源价值流分析的环保投资决策,可为火电企业实现经济与环境效益双赢提供有效支持。  相似文献   
8.
庾为  乔巧 《江苏商论》2013,(12):51-54,61
会展活动中,参展商行为是展会成功的关键因素之一。本文以建立影响参展商参展行为决策的数量模型为基础,选取在北京举办的三个典型展会进行实地调研,通过因子分析法萃取主要影响因子并确定其影响权重,研究提出影响参展商参展行为决策的主要因素,为提升会展活动效果提供参考。研究显示,展会的市场购买力、专业观众(买家)的质量和数量是影响参展决策的首要因素。展会的行业影响力、同行企业的参展情况特别是知名或龙头企业能否参展,也是影响参展决策的重要因素。对于贸易型展会,主办方的官方背景对参展决策的影响不大,参展商更看重展会自身的影响力和品牌效应。  相似文献   
9.
Against a background of greater competition, market saturation and falling margins over the past decade UK banks have sought greater efficiencies in credit and risk assessment procedures, especially with personal lending products. In the same way they have attempted to reduce costs associated with the monitoring and collection of bad debts. Failure to monitor debt recoveries adequately, however, can lead to further pressure on profits. This paper uses a case study approach to outline key strategies adopted by two major banks in respect of formal insolvency, the ‘tip’ of a considerable debt recovery ‘iceberg’. The paper illustrates the reactions and changing administrative practices of banks, as unsecured creditors, and draws on empirical research that has charted the effect of the Insolvency Act 1986 as regards individual debtors. The collection of bad debts presents banks with risks, heightened by adverse selection and moral hazard problems greater than those applicable to credit risk assessment. However, while the ‘downside risk’ equates with the debt write-off plus transaction costs the ‘upside potential’ has elements of both tangible and intangible benefit. The paper goes on to review specific centralization and outsourcing policies against the critical risks in insolvency. It also suggests that the bargaining power of major creditors, including banks, is increased through these activities, to the possible detriment of smaller creditors and of debtors.  相似文献   
10.
    
In recent years increasing dependencies between public and private organizations lead to a growing need for public-private partnerships. However, cultural and institutional differences between the public and private domain and, in addition, the difficulties of bringing the two together, constitute a serious threat to successful public-private partnership. The formation of these partnerships is further hindered by confusion of the concept of public-private partnership. The predominant model of contracting out restricts rather than enhances public-private interaction. This article deals with the difficulties and risks involved in building public-private partnerships and tries to answer the question of how to overcome them. The issue is illustrated by an analysis of the attempts made to realize a huge port expansion in the port of Rotterdam by means of establishing public-private partnership.  相似文献   
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