AMT应用水平与创新能力关系的实证研究：组织学习的中介作用——以江苏等地企业为例

先进制造技术（Advanced Manufacturing Technology,AMT）的应用正逐渐成为一种战略行为,而其战略意义在于提升企业的创新能力。文章通过理论和文献回顾,认为AMT应用水平对于企业的创新能力有着正向的促进作用,而组织学习在AMT应用水平对创新能力提升影响的作用不可或缺,并通过实证对组织学习的中介作用进行研究,得到了一些推进AMT应用和提升创新能力的有意义的结论。     

The Determinants Of The Adoption Of Advanced Manufacturing Technology

The paper investigates empirically the decision of firms to adopt ‘Advanced Manufacturing Technologies’ (AMT) based on a comprehensive specification of a ‘rank model’ of technology adoption using firm-level data for Swiss manufacturing. The explanatory variables include numerous dimensions of (anticipated) benefits from and costs of technology adoption allowing for uncertainty as well as for information and adjustment costs. Moreover, the effect of complementarities between various functional groups of AMT (design, fabrication, communication, etc.) as well as of learning from the use of previous technology vintages within such functional groups is analyzed, Finally, the size-dependence of the adoption decision is studied in detail. The model yields a quite robust pattern of explanation across estimates with different adoption variables (time period of introduction of AMT, intensity of use of AMT, etc.) with plausible differences of the results based on the alternative adoption measures used.     

AMT导向型企业隐性知识显性化

知识管理在现代企业管理中扮演着越来越重的角色，先进制造技术（AMT）导向型企业是现代企业发展的新趋势。本文从独特性、难以采集性、流失性、分散性四个不同角度分析了AMT导向型企业隐性知识的特征及其转移规律，构建了AMT导向型企业隐性知识显性化模型，分析了模型的几种可能的结果，在此基础上提出了AMT导向型企业隐性知识显性化的相关对策，本文对隐性知识在企业内的转移和共享具有借鉴意义。     

Advanced manufacturing technology: Implementation policy and performance

This article investigates the relationships between adoption of various advanced manufacturing technologies (AMT), the way that firms plan for and implement them, and their eventual performance. Data obtained from 125 manufacturing firms in the U.S. is used to test several hypotheses which were derived from an extensive review of the AMT implementation literature. The four research questions that drive this study are: (1) What types of planning and installation activities have firms utilized to support their AMT adoptions?, (2) do differences in the level of effort applied to these activities have any impact on the eventual performance of the systems?, (3) are firms that are using integrated technologies, such as FMC/FMS and CIM, applying higher levels of effort on these planning and installation activities than other firms?, and (4) Are these firms achieving higher levels of success than firms that are not using the integrated technologies. The results indicate that firms adopting integrated technologies had exerted significantly higher levels of effort on strategic planning and team-based project management and had also achieved higher levels of performance across a wider range of performance factors than other firms. In addition, firms that had exerted higher levels of effort on developing human factors appeared to be achieving more of the benefits of AMT than their counterparts. The overall results and the research and practical implications of this study are discussed.     

先进制造技术(AMT)应用及其观控分析

先进制造技术的应用不仅可以大大提高生产率,而且符合社会可持续发展的要求。然而由于人和组织因素的影响,很多应用AMT的企业并未产生良好的效益。分析了人、组织结构、组织文化等因素对AMT应用结果的影响。在总结组织管理模式的重构原则基础上,探讨了应用AMT的企业如何建立有机和谐的组织结构,以及柔性和控制相结合的组织文化。最后结合观控实验分析,以必要、可行、有效、乐意4个维度揭示了管理者对实施AMT的认识和态度。     

AMT变速箱的设计

AMT系统是在保持传统机械式变速箱机械结构基本不变的基础上,要求变速箱具备自动换挡功能,文章设计出变速箱的选换挡执行机构,由电控单元调用换挡程序操纵执行机构完成变速箱的自动换挡工作。     

先进制造技术的系统模式

概述了先进制造技术含义的演进 ,当前国内外各种先进的生产组织观念、生产管理模式、生产制造策略 (统称为先进制造系统技术 )的特点和应用状况。     

Are new work practices applied together with ICT and AMT?

The goal of this paper is to analyze the association between Information and Communication Technologies (ICT) and Advanced Manufacturing Technologies (AMT) and the adoption of a number of new work practices, such as job autonomy, teamwork, job breadth, suggestion systems and involvement groups. Special attention is paid to examining whether the strength of the association with new work practices is the same for the two technologies. The data used in the empirical part of the research come from a survey conducted in 281 Spanish manufacturing plants. The results show that ICT use among production workers is only positively related to higher coverage of involvement groups. On the other hand, AMT use is positively associated with the incidence of self-managed teams, job autonomy and suggestion systems. We have found differences between ICT and AMT in the strength of association with new work practices for self-managed teams and suggestion systems.     

The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption

This paper examines the associations between product diversity, usage of advanced manufacturing technologies (AMT) and activity-based costing (ABC) adoption. Theory strongly suggests that product diversity is a major determinant of the demand for ABC systems. To date, the results of empirical research on the relationship between product diversity and ABC adoption have generally been inconclusive, however, suggesting that there either may be no strong relationship, or that methodological issues may have prevented researchers from consistently finding it. Using a dataset of survey responses from 191 Dutch, medium-sized manufacturing firms, this paper re-examines the relationship between product diversity and ABC adoption. Improving upon the measurement of product diversity and distinguishing between ABC adoption and use, it examines whether the relationship is curvilinear (inverted U-shaped) and/or moderated by usage of AMT. The paper contributes to the literature by showing that, consistent with the underlying theory, product diversity, on average, is positively related to both ABC adoption and ABC use, but also that these relationships are indeed inverted U-shaped and that the relationship with ABC use is negatively moderated by usage of AMT.     

Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India

This paper reports a comparative analysis of the experience of introducing minimum tax legislation in the US and India. Given the differences in the economic and market settings in the two countries, one would expect the impact of the regulation and the corporate response to its introduction to be different. Our empirical analysis, however, indicates that the response to the minimum tax legislation in India is very similar to that in the US. The evidence indicates that the minimum tax legislation is not the best means of achieving horizontal equity among taxpayers, given its significant administrative and compliance costs and the manipulative reporting response it generates from the corporate sector.