基于IT治理的企业并购信息系统整合风险研究

文章基于IT治理模型,研究企业并购中的信息系统整合风险问题。从企业并购中信息系统整合的5个阶段对信息系统整合风险进行了分析,对各个阶段的信息系统整合风险进行了识别与归类,最后给出各类风险的控制方法．     

企业并购的风险分析

党的十五大明确提出要推动国有企业的战略重组，而企业并购则是战略重组的重要内容，成功的企业并购可产生扩大经济规模、优化资源配置、提高市场占有率以及向新经济领域渗透等协同效应。然而并购收益是和高风险共存的。本文主要并购风险进行分析行分析，并提出了防范措施。     

企业并购的风险分析

党的十五大明确提出要推动国有企业的战略重组，而企业并购则是战略重组的重要内容，成功的企业并购可产生扩大经济规模、优化资源配置、提高市场占有率以及向新经济领域渗透等协同效应。然而并购收益是和高风险共存的。本文主要并购风险进行分析行分析，并提出了防范措施。     

中国汽车企业跨国并购整合风险分析基于吉利并购沃尔沃的案例研究

汽车行业作为一个资本与技术密集型的产业,在进行并购活动时涉及到的资金、技术、品牌都比一般的企业并购要复杂,并购的整合风险更高,加强对汽车企业并购整合的风险研究具有重要的现实意义.文章基于吉利并购沃尔沃的案例,研完了我国汽车企业跨国并购存在的整合风险,以期为中国汽车企业的跨国并购提供合理的决策依据.     

基于COBIT5.0的商业银行信息系统审计改进研究

信息系统逐渐成为商业银行稳步运营和发展的关键因素,信息系统的有效性和安全性对商业银行的业务运行和金融体系的稳定起到重要的作用。本文通过介绍上海农商银行信息系统审计的现状,对存在的问题从审计标准、范围和流程等五个方面进行分析,结合上海农商银行的现状,借鉴COBIT5.0管理流程的控制目标,对COBIT5.0的审计范围进行精简,改进上海农商银行的信息系统审计框架。本文的研究对COBIT5.0在商业银行信息系统审计的实际运用具有一定的推动作用,为银行业信息系统审计工作的改进提供借鉴。     

基于COBIT的信息系统审计框架研究

随着信息系统的迅速发展和广泛应用,信息系统审计作为一门新兴的交叉学科而受到较多关注.我国信息系统审计缺乏对规范体系的理论研究,而国际上多个审计组织已提出COBIT、GTAG、GAIT、FISCAM、ITIL、BS7799、COSO等一系列与信息系统审计相关的国际准则与指南.结合我国信息系统审计的特点和国际准则的先进思想而构建的基于COBIT的信息系统审计框架以信息系统控制目标为核心,分为面向系统的信息系统审计和面向数据的信息系统审计两大范畴.     

企业并购中人才整合策略

本文分析在企业并购过程中人才的整合与开发策略,指出在制定恰当的人才整合计划基础上,并购企业需要从尽职调查、保留关键人才、开发新管理团队的活力、加强组织承诺等方面建设富有竞争力的人才保留和激励环境。     

企业并购中人力资源整合的思考

自19世纪末起至今,世界范围内的合并收购此起彼伏,西方国家已经经历了5次大的并购浪潮。不断崛起的中国近年来无论在并购数量,还是在并购金额、范围上均有居高不下之势。然而,成功的并购案例并不像人们对并购的热情那样高。有效的人力资源整合则是将并购的“战场”转化为“铺满鲜花的温床”有力武器。     

并购整合协同效应中产生的企业文化

要想实现协同效应需要对并购企业和目标企业的资源、管理和市场进行整合。本文通过整合把协同效应产生的文化冲突的消融与整合,提出了相应的整合措施的建议。     

基于GIS的信息管理系统图文一体化的研究

文章从图文一体化的角度对信息管理系统进行了深入的研究,把地理信息系统引入到信息管理系统,利用地理信息系统的对空间图形管理的优越性,把图形作为各种办公信息管理系统的载体,实现了局域网/因特网环境下的信息管理系统图文一体化。     

某超市库存管理信息系统的业务流程分析

对系统的功能进行详细的设计，目的使开发者与用户更有效的实现功能与理解需求，并使程序人员能顺利的实现系统，在系统的实现阶段重点讲述设计到编码的过渡，以体现建模的模型对系统开发带来的好处。     

并购中现金流折现法定价应用研究

我国企业定价不合理,被收购公司价格严重低估。为合理定价被并购公司,用现金流折现法对被并购企业价格估算,详细分析中国石化收购扬子石化并购一案,估算出扬子石化的理论价格,并比较实际价格,提出了并购风险防范方法。     

行业视阈下企业“并购或联盟”的选择偏好研究

企业并购和联盟的行为并不仅仅是特定的企业层面的问题,很多行业内都出现了大规模并购或联盟的风潮,这已成为了一种显著的行业性现象。在一个既定的行业中,大部分的企业都面临着相似的技术要求和市场态势。行业对于企业选择其外部成长战略的偏好有着重要的影响。在本文中,作者将提出三个行业层面的影响维度,通过两分法,将行业分为八种情景,分别讨论在不同行业情景下企业对兼并收购或战略联盟的选择偏好。     

Theorizing in the qualitative study of mergers & acquisitions

This paper focuses on theorizing in the study of mergers and acquisitions (M&As), a globally significant inter-organizational phenomenon. We analyze 76 qualitative papers on M&As published in leading management journals between 1966–2016. We identify five modes of theorizing in the study of M&As. We find that M&A scholars make theoretical contributions using different theoretical positioning and research design strategies. The majority of the papers offer a contribution to middle-range theorizing (i.e., the literature on M&As), while a third of the papers also contribute to higher-order, or grand theories in management. In closing, this leads us to call for a rejuvenation of middle-range theorizing in management research.     

Secure smart grid communications and information integration based on digital watermarking in wireless sensor networks

As more and more wireless sensor nodes and networks are employed to acquire and transmit the state information of power equipment in smart grid, we are in urgent need of some viable security solutions to ensure secure smart grid communications. Conventional information security solutions, such as encryption/decryption, digital signature and so forth, are not applicable to wireless sensor networks in smart grid any longer, where bulk messages need to be exchanged continuously. The reason is that these cryptographic solutions will account for a large portion of the extremely limited resources on sensor nodes. In this article, a security solution based on digital watermarking is adopted to achieve the secure communications for wireless sensor networks in smart grid by data and entity authentications at a low cost of operation. Our solution consists of a secure framework of digital watermarking, and two digital watermarking algorithms based on alternating electric current and time window, respectively. Both watermarking algorithms are composed of watermark generation, embedding and detection. The simulation experiments are provided to verify the correctness and practicability of our watermarking algorithms. Additionally, a new cloud-based architecture for the information integration of smart grid is proposed on the basis of our security solutions.     

益阳地区烟草配送系统整合方案

中国加入WTO后,随着关税降低、配额限制的取消,国外烟草公司在中国市场上与我国的平等竞争将成为事实,提升我国烟草行业的竞争力已迫在眉睫,以物流为切入点是烟草公司解决竞争力的关键。文章以湖南白沙物流有限公司的发展研究为例证,提出跨地区配送的发展思路,希望能为其他各烟草公司物流发展的研究提供参考。     

The configuration between supply chain integration and information technology competency: A resource orchestration perspective

Research indicates that deploying appropriate information technology (IT) competency in a manner that fits the supply chain integration (SCI) of a firm induces superior firm performance; however, our understanding of how to empirically conceptualize and assess the performance effect of the fit remains limited. Drawing upon resource orchestration theory and the literature on fit assessment methodologies, our study employs both a contingency and a configuration perspective to conceptualize and operationalize “fit.” The results of a survey of 196 firms in China provide the first empirical evidence for the existence and nature of interrelationships between multiple components of SCI and IT competency and their effects on firm performance. In particular, fit as “moderation” approach indicates that IT competency could strengthen the relationship between SCI and both operational and financial performance. Fit as “profile deviation” approach further reveals that the more similar the IT competency configurations are to those of the top performers in the high-level SCI group, the higher their operational and financial performance are. However, in the medium- and low-level SCI groups, the SCI-IT competency fit is significantly positively associated with financial performance and insignificantly associated with operational performance. The theoretical contributions and managerial implications of the study are discussed.     

A web-based system architecture for ontology-based data integration in the domain of IT benchmarking

In the domain of IT benchmarking (ITBM), a variety of data and information are collected. Although these data serve as the basis for business analyses, no unified semantic representation of such data yet exists. Consequently, data analysis across different distributed data sets and different benchmarks is almost impossible. This paper presents a system architecture and prototypical implementation for an integrated data management of distributed databases based on a domain-specific ontology. To preserve the semantic meaning of the data, the ITBM ontology is linked to data sources and functions as the central concept for database access. Thus, additional databases can be integrated by linking them to this domain-specific ontology and are directly available for further business analyses. Moreover, the web-based system supports the process of mapping ontology concepts to external databases by introducing a semi-automatic mapping recommender and by visualizing possible mapping candidates. The system also provides a natural language interface to easily query linked databases. The expected result of this ontology-based approach of knowledge representation and data access is an increase in knowledge and data sharing in this domain, which will enhance existing business analysis methods.     

基于APS与ERP集成的新型ERP/APS/MES企业管理系统

文章简要概括了经常被提出的ERP(MRP Ⅱ)在做生产计划时的先天缺陷,并在此基础上提出了基于TOC理念和DBR模型的APS系统与ERP集成的解决方案,提出了APS与ERP集成的潜在问题和可行方案,介绍了基于TOC的APS的关键技术,并根据国内外学者的研究,引入了APS与ERP集成的发展趋势——面向多品种小批量混流制造的精益化改造,以及以APS为核心的新型ERP/APS/MES企业SCM系统。