澳大利亚会计名人堂:创设与评析——兼及中国会计名人堂建设的借鉴与思考

2010年冬,澳大利亚会计名人堂在墨尔本大学正式建立。本文就其设立背景、荣誉形式、评选范围、提名过程、选举程序和选举委员会构成等运行机制做简要评析,并对首次入选的钱伯斯等五位会计先驱的专业业绩做概略评介,以供正在筹设的中国会计名人堂借鉴参考。     

新浪微博 博弈名与利

几大互联网公司对于微博的＂拼杀＂进入白热化阶段,一场短兵相接的＂肉搏战＂正在上演。而这也延伸了一个商业难题：如何处理叫好与叫座的矛盾？微博如果完全是公共的,结果相当于学雷锋做好事;如果完全是商业化的,又聚不起人气……     

对评标定标工作中若干问题的再认识与思考

“建筑工程实行招标承包制，是建筑业和基本建设管理体制改革的一项重要内容”。是政府为培育我国的建筑市场。促进建筑业振兴和发展的重大举措。然而，这项改革工作，没有现成的经验可以直接照搬，需要在实践中不断探索，不断总结经验。评标工作是建设工程招标投标管理的重要组成部分，是体现工程承发包公平、公正的重要环节，也是一项政策导向性很强的工作—关系到招标投标工作的走向。这就是以历史的、发展的观点正确认识评标定标工作的必要性所在。     

美国会计名人堂:六十年的概览与评析——兼及中国会计名人堂建设的思考

2010年是美国会计名人堂设立六十周年。六十年间,先后有85位会计理论与实务先驱入选。不同时期入选的会计名人,在20世纪不同的会计领域里,均为会计发展做出了杰出的贡献。研究美国会计名人堂入选会计名人的构成特点,对于建设中的中国会计名人堂具一定借鉴意义。     

投标施工组织设计编制应对措施

根据多年工程实践心得,阐述了投标施工组织设计的作用、投标施工组织设计的主要内容和编制程序,并对编制时需注意问题作了简单说明,以期提高投标施工组织设计的编制质量。     

Debating Immortality: Application of Data Envelopment Analysis to Voting for the Baseball Hall of Fame

This paper applies data envelopment analysis to voting for the Baseball Hall of Fame (HOF). The approach interprets a player's career statistics as inputs and the percentage of votes that he received for the HOF as the output. A constructed frontier based on past voting defines the maximum number of votes that a player should receive based on his statistical profile. Our results suggest that about a third of the current members of the HOF (excluding Negro League players, managers, umpires, and executives) should be replaced by more deserving players. Our conclusions, however, do not account for those aspects of a player's career (both positive and negative) not captured by statistics. Copyright © 2012 John Wiley & Sons, Ltd.     

运用优先关系比较法进行招标评标

运用模糊优先关系比较法建立了工程建设项目的招标评标方法，与层次分析法相此较，这种方法不仅具有科学性和合理性，而且方法简捷使用方便，保证了评标的客观性与公正性。     

清单计价背景下投标报价策略研究

在建筑市场推行无底招标和清单计价规范的背景下，探讨由业主给定工程量，投标单位填报单价，最后经过验方计价，以单价结算的合同下，投标单位如何根据业主给定工程量可能的变动趋势，基于运筹学的线性规划理论，进行不平衡报价，最大化其收益。     

中国企业"走出去"形式创新

目前,国内企业"走出去"形式需创新,包括有资源开发,境外融投资,境外并购,科技国际合作,设立加工区等.     

货押融金——黄金加工企业融资新途径

针对黄金加工行业资金占用高、用金最大的特点,结合近几年日趋完善和成熟的商品质押业务模式,对动产质押+黄金租借货押融金这一新型业务的基本运作方式、风险控制和优势进行详细剖析,指出货押融金是中国黄金加工企业融资的有效新途径.     

期权思想在动态联盟招投标中的应用

为了规避风险,投标参与动态联盟的企业可以选择与供应商签订定金合同以避免商品价格波动带来的损失。为了合理确定定金的数值,本文将定金合同看成一种复合期权,建立了求解定金大小的数学模型,从而可以利用看涨期权的计算方法求出定金的近似解。这样,就为企业签订定金合同提供了理论依据,避免了盲目性。     

Improving Electricity Market Price Forecasting with Factor Models for the Optimal Generation Bid

In liberalized electricity markets, the electricity generation companies usually manage their production by developing hourly bids that are sent to the day‐ahead market. As the prices at which the energy will be purchased are unknown until the end of the bidding process, forecasting of spot prices has become an essential element in electricity management strategies. In this article, we apply forecasting factor models to the market framework in Spain and Portugal and study their performance. Although their goodness of fit is similar to that of autoregressive integrated moving average models, they are easier to implement. The second part of the paper uses the spot‐price forecasting model to generate inputs for a stochastic programming model, which is then used to determine the company's optimal generation bid. The resulting optimal bidding curves are presented and analyzed in the context of the Iberian day‐ahead electricity market.     

刘忠田低调掘金

中国忠旺控股有限公司董事长刘忠田笑起来嘴角微微上翘,一脸灿烂.2009年5月8日,中国忠旺(01333,HK)成功在港交所上市,刘忠田就是带着这样的笑容,从港交所主席夏佳理手里接过了赠与他的贺礼.     

建设工程项目标后预算管理研究

在目前建筑市场竞争激烈的形势下,标后预算管理作为一种项目管理方法在一定范围内得到了推行和应用。标后预算主要是对施工图预算进行修改或者重新设计而编制的预算,标后预算管理的目的在于加强施工项目的成本控制,提高项目成本管理的效率。     

北演公司掘金后奥运

这当然是最好的是时代。中国的文化产业从来没有像今天这样,不但迎来了它在中国这块土地上史无前例的活力时期,而且成为各国精英竞逐较量最为激烈的世界舞台。     

亟待发掘的金矿--关于建立非职务发明成果超级市场的建议

建议者的观点:随着知识经济浪潮的汹涌冲击,新的科研、新的发明、新的专利成果层出不穷,一项项国内外空白、缺口被填补,一个个高地、险峰被攻克.     

Green Product Innovation: Where we are and Where we are Going

Green product innovation (GPI) is becoming more and more relevant for policy makers, companies and society as a whole. As a result, over the last few years the number of studies on GPI development has increased substantially, thus prompting the need to analyse and synthesize the results of these studies. With this aim, this study reviews the body of knowledge on the topic. In particular, a systematic review of the literature is conducted, guided by three main research questions. Specifically, this paper identifies the antecedents, the outcomes and the success factors for GPI development. 63 studies are included in the review. Results show that many factors drive the development of GPI, both internal and external to the firm. Among internal factors, the most important are the prospect of competitive advantage, cost reduction, market benefits, improved reputation and opportunities for innovation. Among external factors, the most important are environmental regulations – current and/or expected – and market demand. In terms of outcomes, this study provides evidence that the most relevant ones are cost savings, achievement of competitive advantage, increased market share, increased sales, increased turnover, higher profits, better reputation, increased exports and higher productivity. Finally, this study highlights that many factors can influence the successful development of GPI, such as top management commitment, building networks of collaborations as well as enhancing knowledge flows, both within and outside the firm, cross‐functional integration and development of resources and capabilities. This study provides important implications for companies, policy makers and scholars. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment