战略性新兴产业基地知识共享研究

影响战略性新兴产业基地内知识共享的因素主要包括成员企业知识共享能力、既得利益保护心理、知识共享渠道、外部环境完备程度等。战略性新兴产业基地内知识共享系统包含三个层次:用户层、功能层、数据层,知识共享平台保障体系包括技术保障体系和服务保障体系;为促进战略性新兴产业基地内知识共享,需重视基地战略规划,建立有利于知识共享的基地文化,在企业内部构建学习型组织并设计知识共享激励机制,加强基地内成员企业交流等。     

企业知识吸收能力对孵化企业绩效的影响研究

本文把企业知识吸收能力及其影响因素和孵化企业绩效融入到一个分析框架之中,提出了企业知识吸收能力的相关理论假设和概念模型.本文主要观点认为,企业知识吸收能力受到企业知识基础、企业研发投入、企业学习强度和方法、企业学习机制的影响,同时,企业知识吸收能力对孵化企业绩效具有促进作用.     

A fundamentalist perspective on accounting and implications for accounting research

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.     

Building effective R&D capabilities abroad

In the past, companies kept most of their research and development activities in their home country because they thought it important to have R&D close to where strategic decisions were being made. But today many companies choose to establish R&D networks in foreign countries in order to tap the knowledge there or to commercialize products for those markets at a competitive speed. Adopting a global approach entails new, complex managerial challenges. It means linking R&D strategy to a company's overall business strategy. The first step in adopting such an approach is to build a team to lead the initiative--a team whose members are sufficiently senior to be able to mobilize resources at short notice. Second, companies must determine whether an R&D site's primary objective is to augment the expertise that the home base has the offer or to exploit that knowledge for use in the foreign country. That determination affects the choice of location and staff. For example, to augment the home base laboratory, a company would want to be near a foreign university; to exploit the home base laboratory it would need to be near large markets and manufacturing facilities. The best individual for managing both types of site combines the qualities of good scientist and good manager, knows how to integrate the new site with existing sites, understand technology trends, and is good at gaining access to foreign scientific communities. As more pockets of knowledge emerge around the globe and competition in foreign markets mounts, only those companies that embrace an informed approach to global R&D will be able to meet the new challenges.     

Transdisciplinary co-production: Designing and testing a transdisciplinary research framework for societal problem solving

Transdisciplinary research is often promoted as a mode of knowledge production that is effective in addressing and solving current sustainability challenges. This effectiveness stems from its closeness to practice-based/situated expertise and real-life problem contexts. This article presents and tests one approach within transdisciplinary research, which specifically focuses on increasing the participation of actors from outside of academic in knowledge production processes, called transdisciplinary (TD) co-production. The framework for TD co-production focused on five focal areas (inclusion, collaboration, integration, usability, and reflexivity) in three research phases (Formulate, Generate, Evaluate). This paper tests and evaluates the use of this framework in five research projects. The results discuss how the focal areas and research phases dealt with many crucial issues in transdisciplinary knowledge production. They stimulated a high level of stakeholder participation and commitment to the research processes, and promoted knowledge integration and reflexive learning across diverse sectors and disciplines. The approach, however, came up against a number of practical barriers stemming primarily from institutional, organizational and cognitive differences of the participating organizations. While TD co-production increased the usability of the results in terms of their relevance and accessibility, it paradoxically did not ensure their anchoring in respective institutional and political contexts where societal change occurs.     

A general HJM framework for multiple yield curve modelling

We propose a general framework for modelling multiple yield curves which have emerged after the last financial crisis. In a general semimartingale setting, we provide an HJM approach to model the term structure of multiplicative spreads between FRA rates and simply compounded OIS risk-free forward rates. We derive an HJM drift and consistency condition ensuring absence of arbitrage and, in addition, we show how to construct models such that multiplicative spreads are greater than one and ordered with respect to the tenor’s length. When the driving semimartingale is an affine process, we obtain a flexible and tractable Markovian structure. Finally, we show that the proposed framework allows unifying and extending several recent approaches to multiple yield curve modelling.     

Lobbying on accounting standard setting in the parliamentary environment of Germany

This paper employs an expertise framework to analyze the case of lobbying on the modernization of German accounting regulation between 2007 and 2009. The parliamentary context of accounting standard setting in Germany provides a unique opportunity for an examination of lobbyists’ and parliamentarians’ use of rhetoric in the form of arguments and myths in the presence of an expertise gap between both parties. Lobbyists successfully follow rhetoric strategies of providing knowledge and demonstrating expertise to parliamentarians in the form of using a mixed approach of conceptual and self-referential arguments when expressing a neutral opinion. Apart from their argumentative rhetoric, lobbyists also create myths that transfer knowledge in a more subtle way by employing signifiers that are disentangled from the underlying message to be communicated. Parliamentarians respond by using self-referential arguments in cases where they support the regulatory proposals and enrich their arguments by continuing and amplifying the myths created by lobbyists. Parliamentarians’ adoption of these strategies demonstrates the effectiveness of the transfer of knowledge and provides evidence of the strategic exploitation of the expertise gap by lobbyists.     

Credibility Estimation of Distribution Functions with Applications to Experience Rating in General Insurance

This article presents a new credibility estimation of the probability distributions of risks under Bayes settings in a completely nonparametric framework. In contrast to the Ferguson's Bayesian nonparametric method, it does not need to specify a mathematical form of the prior distribution (such as a Dirichlet process). We then show the applications of the method in general insurance premium pricing, a procedure commonly known as experience rating, which utilizes the insured's claim experience to calculate a proper premium under a given premium principle (referred to as a risk measure). As this method estimates the probability distributions of losses, not just the means and variances, it provides a unified nonparametric framework to experience rating for arbitrary premium principles. This encompasses the advantages of the well-known Bühlmann's and Ferguson's approaches, while it overcomes their drawbacks. We first establish a linear Bayes method and prove its strong consistency in nonparametric settings that require only knowledge of the first two moments of the loss distributions considered as a stochastic process. Then an empirical Bayes method is developed for the more general situation where a portfolio of risks is observed but no knowledge is available or assumed on their loss and prior distributions, including their moments. It is shown to be asymptotically optimal. The performance of our estimates in comparison with traditional methods is also evaluated through theoretical analysis and numerical studies, which show that our approach produces premium estimates close to the optima.     

关于非政府组织知识管理的理论思考

知识管理不仅是政府、企业成功运营的重要手段,同时也是非政府组织持续发展的动力所在。非政府组织知识管理是以知识资源为基础、以知识工作者为核心、以知识创新为目标的管理。商业化程度、组织规模、公共关系、组织文化类型和志愿者流动性等,是非政府组织开展知识管理的主要影响因素,而强化非政府组织知识管理的途径在于:培养"知识志愿者",选择合适的知识管理策略,开展知识营销,以及建立知识门户。     

Measuring the effects of transdisciplinary research: the case of a social farming project

Social farming (SF) is an innovative concept belonging to a grey zone occupied by agriculture, social, education and health sectors. It involves various private and public actors who work together to co-create and share new collective knowledge. SF initiatives also involve many policies and tools that need to be reframed in order to facilitate the evaluation of these practices. Research in SF includes the active role of researchers in medium-term initiatives, involving a large number of stakeholders.Thus an evaluation of SF practices is crucial in developing and planning future actions. The complex nature of SF has led to the use of a transdisciplinary approach for the evaluation of its initiatives.This paper explains the transdisciplinary process used in a SF project, describes the nature of the collaborative relationships between researchers and others stakeholders, and examines the factors that inhibit and facilitate this collaboration. The paper highlights the important effects the transdisciplinary approach could have on the future of SF, in terms of network building, the co-production of knowledge, and the development of innovative practices.     

论以知识为核心生产要素的成本管理

知识经济以知识为核心生产要素的特征，冲击了传统成本管理的根基，必须转变传统成本管理重物轻人，重有形资产轻无形资产，成本管理时间上滞后，空间上狭小、构成上不合理的缺陷，建立以人为本的成本管理观念，得塑全面成本管理的时空，扩展产品成本核算的内容。     

Introducing T-shaped managers. Knowledge management's next generation

Most companies do a poor job of capitalizing on the wealth of expertise scattered across their organizations. That's because they tend to rely on centralized knowledge-management systems and technologies. But such systems are really only good at distributing explicit knowledge, the kind that can be captured and codified for general use. They're not very good at transferring implicit knowledge, the kind needed to generate new insights and creative ways of tackling business problems or opportunities. The authors suggest another approach, something they call T-shaped management, which requires executives to share knowledge freely across their organization (the horizontal part of the "T"), while remaining fiercely committed to their individual business unit's performance (the vertical part). A few companies are starting to use this approach, and one--BP Amoco--has been especially successful. From BP's experience, the authors have gleaned five ways that T-shaped managers help companies capitalize on their inherent knowledge. They increase efficiency by transferring best practices. They improve the quality of decision making companywide. They grow revenues through shared expertise. They develop new business opportunities through the cross-pollination of ideas. And they make bold strategic moves possible by delivering well-coordinated implementation. All that takes time, and BP's managers have had to learn how to balance that time against the attention they must pay to their own units. The authors suggest, however, that it's worth the effort to find such a balance to more fully realize the immense value of the knowledge lying idle within so many companies.     

Computer packages as cognitive paradigms: Implications for the education of accountants

Computer packages are playing an increasingly dominant role in the life of most business organisations, which in turn is reflected in a greater role for packages in education. These packages both presuppose knowledge on the part of the user, and also “contain” knowledge of accounting as well as mathematical and other concepts. This paper suggests that packages function not just as information processing tools, but as “paradigms” which structure the approaches taken to cognitive tasks—although there may be an important distinction between expected and actual paradigms. The change to package-based paradigms represents a substantial shift in cognitive framework. The paper discusses the implications of this for package users and for the educational process. Three important themes are emphasised: first the importance of students learning about packages on a “meta” level rather than simply learning to use them; second the suggestion that treating packages as “black boxes” may sometimes be inevitable and desirable; and third the possibility that computer packages may, to some extent, serve as a substitute for education.     

Knowledge Preservation in Accounting: A Citational Study

This study explores knowledge preservation in accounting research through an examination of a sample of 428 published accounting articles and their nearly 11,000 citations. The examination shows that accounting scholars tend to cite very recent literature. The small volume of cited pre-1960 literature (preponderantly from non-accounting sources) and the low incidence of historical research articles in most non-historical journals suggests that earlier accounting knowledge may become lost to future generations of accounting scholars. This conclusion implies that accounting scholars can play an important role in the preservation and dissemination of previous generations of accounting knowledge.     

The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task

This study examined whether using a process-focused framework for acquiring task-specific knowledge influenced cognition during an information systems reliability evaluation. The thesis was that a process focus would prime encoding through episodic memory while the traditional taxonomic focus would prime encoding through semantic memory. As a result, the process focus would require less encoding effort than the taxonomic focus. In a laboratory experiment, novices evaluated the results of control tests to evaluate overall system reliability using either the process- or the taxonomic-focused framework for knowledge acquisition. Results suggest that participants who used the process focus rated the task as less complex. They also exerted less encoding effort as evidenced by (a) a higher primacy bias in their reliability assessment and (b) inferior recall for the decision cues they examined. Findings suggest that the process focus, which has recently been implemented by several business assurance firms, has a direct influence on cognition during knowledge acquisition. These findings motivate research that examines how the process focus influences decision performance for experienced professionals in the field.     

Characteristics of non-audit services and financial restatements in Malaysia

Various types of purchased non-audit services (NAS) and their recurring nature affect the likelihood of financial statement restatements in Malaysia. Based on 953 firm-year observations during the period 2007–2009, evidence of a negative relationship between non-audit fees and financial statement restatements is provided. The purchase of both tax-related and audit-related NAS decreases the likelihood of restatements. Recurring (as opposed to non-recurring) tax-related and audit-related NAS are negatively and significantly related to the likelihood of restatements. These findings support our hypothesis that both types of NAS and their recurrence provide knowledge spillover, which enhances audit and financial reporting quality. When considering institutional settings, we find that politically connected firms are more likely to require financial restatements than non-politically connected firms, while audit committee independence and the purchase of tax-related, recurring tax-related and other NAS decrease this likelihood. The purchase of audit-related and recurring audit-related NAS and non-recurring other NAS decreases the likelihood of restatements for non-politically connected firms.     

Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach

Auditing standards direct auditors to consider business risk and other risk factors when they evaluate the overall risk of material misstatement during the planning phase of an audit. Large audit firms generally use either a strategic-systems approach (SSA) or a transaction-focused approach (TFA) to evaluate misstatement risk. This study used data from a laboratory experiment to examine whether (1) being trained to use either SSA or TFA and (2) analyzing information organized in an SSA or TFA format influence the extent to which auditors integrate knowledge of business risk into their judgment about the likelihood of financial misstatement. Only auditors trained to use SSA who analyzed information provided in an SSA format effectively integrated business risk assessments with their assessment of the risk of material misstatement.