植基部落格之资料探勘模式以探索顾客需求

由于部落格（Blogs）的普及,导致愈来愈多的企业希望能从大量的使用者文章中撷取出有用的信息,从中了解消费者需求及市场导向,以帮助企业改善商品及服务质量,抑或评估企业本身或同业竞争者的优劣势。本研究针对部落格中的产品使用心得,提出一套FAIR模块,希望藉由该模块得以达到在短时间内有效地分析产品评价,以利于企业或消费者在掌握商品重点特色及整体评价时,能避免阅读大量文章的时间耗费并无从理出头绪的情形。FAIR模块为模糊自适应共振理论（Fuzzy ART）结合隐含语意索引（LSI）的特性,将文章集予以分群并从中撷取出代表性关键词,以达到信息检索的目的,最终再通过关联法则（AR）提升关键词的解释性。通过FAIR模块所撷取出来的消费者心声,我们更进一步地应用于质量机能展开,将顾客需求转化为技术需求,以分别了解产品本身或同业之间的竞争力,使企业充分掌握顾客需求,并提升产品设计之适用性。最后,我们以美容保养品之部落格文章作为实验对象,以说明并验证所提出的FAIR模块之效力。     

UNDERSTANDING PREFERENCE IMPRECISION

The term ‘preference imprecision’ seems to have different meanings to different people. In the literature, one can find references to a number of expressions. For example: vagueness, incompleteness, randomness, unsureness, indecisiveness and thick indifference curves. Some of these are theoretical constructs, some are empirical. The purpose of this paper is to survey the various different approaches and to try to link them together: to see if they are all addressed to the same issue, and to come to some conclusions. In the course of this survey, we report on evidence concerning the existence of preference imprecision, and its impact on theoretical and empirical work.     

财经应用文写作技能的培养

为了增强学生的写作兴趣及其写作技巧,根据这几年的教学经验,笔者总结出以下两点:一是读。只有大量的阅读,才能够掌握财经应用文的特点规律,建立财经应用文各文种的模式和表达方式,达到感性与理性的有机结合。二是练。在写作训练环节中,笔者采用了"同一材料反复练"、"常用文体重点练"、"就地取材经常练"的方法,取得了很好的效果。     

The politics of Europe 2004: solidarity and integration

The process of European integration has reached the limits of European solidarity—both within the member states and between them. Increasingly, Europeans are demonstrating reluctance to accept common rules, to recognise common values, to protect common interests, or to promote common objectives. Instead, Europeans appear to be expressing many different and yet interrelated forms of disaffection. Voter abstention is high, security cooperation is weak, economic confidence is low, and support for either European enlargement or institutional reform is vanishing. To respond to this crisis, European politicians need to manage expectations better, they need to accept responsibility for public policy problems, they need to explain the limits of what Europe can do, and they need to search for new formulas to meet different national challenges with common European institutions.     

Distribution of stock ratings and analyst recommendation revision

With the implementation of NASD Rule 2711 in 2002, each brokerage firm is now required to publicly disseminate the distribution of stock ratings in each research report. Hence, this paper investigates the relationship between the percentage of buy recommendations and probability of deciding to downgrade or drop coverage of stocks. Our findings suggest that the percentage of buy recommendations can enhance the probability of deciding to downgrade stock ratings and drop coverage of stocks. Furthermore, we find that analysts tend to revise their recommendations downward to hold instead of an unfavorable level. In addition, we find the market tends to heed downgrade decisions of analysts with a higher percentage of buy ratings. This finding is consistent with Barber, Lehavy, McNichols, and Trueman (2006) by applying data at the broker level.This study further investigates the changing dynamic in buy ratio of analysts by partitioning pre and post regulatory reform period. We show that analysts are more likely to revise their ratings to hold and less likely to revise their ratings to sell; in particular after post regulatory reform. Moreover, we observe one key coefficient in the post-Rule period with superior performance in contrast to the pre-Rule period. Compared to the results in the pre-Rule period, the results show that analysts are more likely to revise their ratings to hold and less likely to revise ratings to sell, and more likely to drop coverage of stocks in the post-Rule period. Overall, our findings suggest that the implementation of Rule 2711 will contribute to reduce analysts’ optimistic stock ratings.     

基于企业内部供应链的订单流程优化研究

随着经济增长和科技发展,电子产品成为日益增长的消费品,且客户的个性化需求快速发展,使得当今的电子产品制造型企业,为适应激烈市场竞争环境的要求,分解竞争压力,开始将生产经营纷纷转向以顾客订单为导向的按单生产模式,以降低经营风险。在这种生产经营模式下,如何优化订单流程,及时、高效满足客户需求,提高客户忠诚度,成为制造型企业亟待解决的问题。由于订单流是内部供应链的媒介,基于内部供应链进行订单流程优化能够满足企业的需求,通过描述订单流程图,分析现有订单流程中存在的问题,并建立了新的可行性流程。     

An assessment and ranking of barriers to doing environmental business with China

The transfer of environmental goods and services to China will increasingly be of importance to developed nations as the demand for environmental management services increases in China. A review of the literature on technology transfer to China revealed a range of well recognized and commonly known constraints to transferring technologies to China. There were gaps in the literature in relation to the concerns that environmental professionals have regarding technology transfer to China, as there is limited information on the transfer in environmental goods and services to China. A survey of the non‐trade barriers and their practical impact on the transfer of environmental technologies and goods and services to China, focusing on Australian suppliers, was undertaken to address these gaps. The survey, which was developed from barriers to technology transfer already described in the extensive research addressing the wider issues of technology transfer to China, targeted environmental professionals but also included other professionals with interests in transferring environmental goods and services to China. From the survey, the highest priority barriers to transferring environmental goods and service to China were identified, and those that are most likely to limit Australian vendors of environmental goods and services in their technology transfers to China were protection of intellectual property (IP), limitations of the rule of law, fragmentation and bureaucracy of the Chinese government and establishing appropriate level of ownership (of environmental goods and services providers in China). Examples of Australian experience were also examined, which confirmed these barriers to providing the needed technology and innovation to manage China's increasing environmental impacts. The research also shows that the barriers identified do not appear to be unique to transfer of environmental goods and services but rather generic to the transfer and adoption of Australian technology into China. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.     

加强企业文化建设的探索与思考

加强企业文化建设的本质是不断强化先进文化在企业各项工作中的地位和作用,发挥先进文化的思想内涵和科学动力,引领企业的前进方向,提高企业员工的思想素质、道德观念、业务能力,不断推进企业的科学发展。     

营业税改增值税对地勘单位的影响

根据财务部和国家税务总局的相关政策,全国范围逐渐实行"营改增"的制度,制度的改革必然会给企业造成一定的影响。原来的营业税计算只需要很少的部分和人员即可。营改增后,随着出现的计算复杂、取得增值税专用票据压力大以及识别困难等问题,会计人员更要积极熟悉营改增的相关知识。此外,为了加大营改增为地堪企业带来的有利影响且尽量减少和消除不利影响,应当加大对企业员工增值税知识的普及力度。     

The entrepreneurial motivation in academia: a multidimensional construct

In this paper we propose a model to analyse the motivation of academic entrepreneurs that comprises six dimensions: personal, relating to the entrepreneurial opportunity, to scientific knowledge, to the availability of resources, to the incubator organization, and to the social environment. The model is tested based on information from a survey administered to 152 Spanish academic entrepreneurs. Our results show that entrepreneurial opportunity is not part of the entrepreneurial motivation, but is of the utmost importance to academic entrepreneurs. Also, we find the scientific knowledge is the main driver of entrepreneurial activity in the academia.     

加强专项资金预算管理的几点思考

资金是企事业单位保持正常运营的物质基础,直接关系到单位基本职能的发挥。近年来,专项资金在企事业单位财务中的占比不断提高,专项资金类型越来越复杂,有必要进一步加强专项资金的预算管理。目前,部分单位“重申报轻执行”,存在专项资金挤占现象,易导致单位专项资金的流失和浪费,不利于专项工作任务的推进。因此,论文针对专项资金预算管理问题展开探讨和分析,并对如何加强专项资金预算管理提出相应建议。     

浅析文化对管理实践的影响

管理作为一项协调活动的活动,与文化有着密切的联系。本文拟在定义文化价值尺度概念和构建文化价值尺度体系的基础上,阐述文化对管理实践的影响,包括文化对组织的影响、文化对战略管理的影响,以及文化对人力资源管理的影响。这对于我国在新的历史条件下提高各类组织的管理绩效,特别是进行“人本管理”,具有十分重要的作用。     

Probing: A dangerous practice in social surveys?

It is widely accepted among survey researchers that the use of probes by their interviewers can lead to more intelligible, more complete, and more easily coded answers from respondents. Yet it is not hard to find examples of the use of probes in the survey research literature that have failed to produce demonstrably better data. Since the poor codability of respondents' answers is the product of a number of factors, merely training interviewers to be more skilful in their use of probes is unlikely to significantly improve the quality of survey data. If probes are to be used, they should be both standardized and used systematically. It would be better, however, to try to eliminate the need for interviewers to have to use probes. Two positive steps the researcher can take in this direction are: to define key terms properly, and to specify the response frameworks that respondents should adopt when formulating replies to particular questions.     

士官《飞机结构强度》教学方法探讨

在分析士官学员特点和《飞机结构强度》课程特点的基础上,从巧妙设置问题、运用对比分析、采用归纳总结、联系部队装备、结合生活常识、引用历史典故和补充前沿知识等方面探讨了《飞机结构强度》课程的教学方法,以期达到提高教学质量、改善教学效果的目的。     

薪酬福利对中小企业人力资源的影响研究

为响应大众创业的号召,我国中小企业不断发展,为社会提供就业岗位也为经济发展添砖加瓦。然而,在市场竞争压力不断增强的当下,中小企业要重视推进人力资源管理质量提升。通过薪酬福利的有效应用来激发工作人员的工作积极性和创造力,以此为中小企业的发展贡献出更高水平的价值。本文在分析中小企业薪酬福利现状的同时,提出相关对策思考。     

The effects of information sharing and interactivity on the intention to use social networking websites

Social networking sites (SNSs), which satisfy the primary demands of making friends, learning, and shopping, and are inseparable from human life, have been booming in recent years that domestic or international websites have endeavored to have users access to their websites. This study proposed relational model to examine the intention to use SNSs, and also applied a questionnaire survey to examine differences in this intention among various user groups. The findings indicated that that, in order to promote the intention to use social networking sites, managers should work to enhance interactivity and information sharing, and should also consider the feelings and attitudes of users. Different user groups lead to different outcomes with regard to the intention to use model developed in this work. However, the intention to use of most users in the sample groups was enhanced by the SNSs characteristics of information sharing and perceived playfulness.     

温州中心城市功能重构

分析了温州中心城区的功能定位,提出应当培育三大核心功能:第一,构建制造业垂直分工体系,强化生产性服务功能;第二,发展独占性资源产业,提升流通服务功能;第三,培育知识密集型产业,增强流通服务功能.最后,结合温州的发展现状及区位优势,提出了建立区域协调机制,重构产业体系与构建综合交通体系等三点对策建议.     

基于民生理念的拓展大学生创业路径研究

近年来,对于创业和创业管理的研究已成为全球管理领域关注的热点,创业教育已成为知识经济时代高等教育的必然发展趋势。加强大学生创业能力培养是高校适应时代发展要求的必然选择。创业教育最终目的是培养大批社会亟需的创新创业型人才。本文从战略眼光、战术方法、坚韧精神三个层面论述了提升大学生创业管理能力三大要领,给创业者以心智启迪。     

加强医院财务管理 防范医院经营风险

财务会计风险作为一种信号,能够全面综合反映医院的经营状况。为此,必须加强法律体系建设,建立健全医院内部监督机制,加强外部监督,加强单位负责人的会计监督责任,培养高素质的会计人员,建立预警分析指标体系,防范财务危机,进行适当的财务风险决策。     

Multiple Stakeholder Orientation in UK Companies and the Implications for Company Performance

Orientation to the diverse interests of stakeholder groups is central to strategic planning, and failure to address the interests of multiple stakeholder groups may be detrimental to company performance. However, some companies may be unable to address all these interests, owing to a scarcity of resources, and the impact of multiple stakeholder orientation may be influenced by the environment. Despite calls by leading writers in the literature, there is no empirical evidence about the potential association of orientation to multiple stakeholders with company performance. The results of a study of UK companies designed to elucidate this association are reported in this paper. Although the results give some support to the proposition that orientation to multiple stakeholders is positively associated with performance, such associations are contingent on the external environment, as they are moderated by competitive hostility, after controlling for the intervening effects of market growth.