多层控股关系下合并财务报表的改进设想

本文分析了多层控股关系下合并财务报表存在的问题，并且提出了改进设想。首次构建了多层控股关系层次化信息披露制度，提出了合并财务报表数据的“视觉模糊”这一概念，并建议采用分层合并法编制合并财务报表，以期提高合并财务报表的信息质量。     

跨屏化与新关系

跨屏幕的智能终端和移动互联网的发展让终端与消费者之间多了一层新的媒介关系，企业一定要在这个新增加的关系层面，建立自己和消费者的新关系     

国有企业多层委托—代理关系下的激励机制分析

文章分析了在国有企业多层委托—代理关系下,各利益主体的权责利关系和他们的收益与企业绩效的关联度,并在此基础上建立了多层代理的激励模型。     

一种adhoe无线网络的路由调度模型

无线网络中传统体系结构的多层之间存在强耦合关系，这些层与层的相互作用在网络路由与数据传输过程中不能被忽视。现针对adhoc无线网络的路由问题提出一种结合路由与能量控制的调度模型。通过该模型能够提高无线网络数据传输效率，控制传输的网络能量消耗。     

现浇混凝土结构多层楼板连续支模施工分析

高层建筑中，现浇混凝土结构多层楼板连续支模施工是整个混凝土施工的难点，由于混凝土施工质量和建筑结构稳定性有直接的关系，因此对于多层楼板连续支模的施工要从细节方面进行着手，本文重点对连续支模施工进行了详细的分析，重点对质量控制措施进行了详细的介绍，目的是提高整个工程的工程施工质量，供相关技术人员和管理人员参考。     

合并会计报表中多层控制问题的探讨

随着经济的发展，合并会计报表的编制在财务报表编制中越显其重要性，而随之所引起的问题也更加趋向于复杂。在这其中，公司之间多层控制问题就成为合并报表编制中的一个难点问题。典型的企业集团是在参与制的基础上通过层层控制而形成的金字塔式的一种经济实体，在这种结构的集团中，母公司控制子公司，称为直接控制，子公司又控制子公司，使其成为母公司的孙公司，母公司通过子公司对孙公司的控制称为间接控制。股份制是形成金字塔集团的基础，多层控制一般通过控股关系实现。通过分析控股关系可以确定一个公司是被直接控制还是被间接控制。     

多层陶瓷电容器的技术现状及未来发展趋势

多层陶瓷电容器是电子信息产业的基本构成元器件之一，它的基本功能强与弱都会直接关系着各种电子产品的有序发展。在未来5G市场发展过程中将非常需要高频低耗、中压高容、体积小型化的产品。但是机遇是和挑战并存的，所以国内高级多层陶瓷电容器技术开发与应用都会受到原材料、制作技术与设备水平的制约，最终影响产品发展速度。     

多层控股关系下合并财务报表的改进设想

本文分析了多层控股关系下合并财务报表存在的问题,并且提出了改进设想。首次构建了多层控股关系层次化信息披露制度,提出了合并财务报表数据的"视觉模糊"这一概念,并建议采用分层合并法编制合并财务报表,以期提高合并财务报表的信息质量。     

三层架构应用实例研究

在Web开发管理信息系统的过程中，应用三层架构能很好地实现客户端功能的分离。在分析三层架构内部的关系基础上通过一个应用实例的设计，很好地说明了中间的调用关系，并给出了相关的源代码。     

多随从、多层规划模型、理论和方法及其应用

项目号：７９６７００９１；经费：８万；起止时间：１９９７．１－１９９９．１２ 主要成果 项目共发表论文３０篇，其中国际期刊论文１７篇；出版著作３本和英文教材１本。主要研究成果包括（１）与美国Ｙｉ－Ｈｓｉｎ Ｌｉｕ教授和Ｑｉａｎ　Ｗａｎｇ博士合作对多随从多层规划问题提出了一些新的解概念并建立了相应的理论框架；（２）与日本Ｙ．Ｙａｍａｍｏｔｏ教授合作提出了一类多随从多层规划模型，导出了可行解集的几何性质与解的最优性条件。并与西班牙Ｌ．Ｃｏｌａｄａｓ教授等合作建立了这一类多层规划问题与动态规划模型的关系…     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.