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1.
《中国金融电脑》2006,(6):88-88
近日,全球最大的信息技术和业务解决方案公司IBM在北京隆重召开了题为“新系统,我的主机”的IBM System z9新产品发布会,向全球正式推出专门针对中端用户、具有突破意义的IBM System z9 Business Class大型主机:IBM同时宣布在上海建立一个新的实验室,进行System z系列软件开发和相关测试。此外,IBM还宣布增加System z9 Enterprise Class(IBM System z9 109)服务器新功能,以强化系统的业务灵活性。  相似文献   

2.
This paper uses survey data from 133 Dutch, medium-sized manufacturing firms to examine the associations between cost system complexity (in terms of the applied overhead absorption procedures), purposes of use, and cost system effectiveness. First, factor analysis identifies two underlying dimensions of cost system purposes of use, which refers to the range (scope) of purposes for which the cost system is used, among nine widely used purposes: cost system usage for product planning and cost management purposes. Next, the joint effect of cost system complexity and usage for product planning and cost management purposes on cost system effectiveness, as proxied by the intensity of use of and level of satisfaction with the cost system, is examined. The results robustly indicate that at higher (lower) levels of usage for product planning purposes, cost system complexity negatively (positively) affects cost system intensity of use, while at higher (lower) levels of usage for cost management purposes, cost system complexity positively (negatively) affects cost system intensity of use and satisfaction. This implies that when cost system design (i.e., its level of complexity) and its purposes of use are better aligned, the cost system is more effective.  相似文献   

3.
Using a modified version of Freeman's (1996) payment system model, the optimal intraday rate is examined. The production set is modified to account for a non-degenerate distribution of settlements within a day. In addition to the modified production set, the consumption set is modified. A positive intraday interest rate may be able to implement the planner's allocation.  相似文献   

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Empirical evidence is presented to show that in modern times banks can hedge liquidity shocks but could not do so prior to FDIC insurance. However, the government's limitations in properly pricing FDIC insurance are leading to many current examples of moral hazard. A model is presented to show that if insurance premiums are set to be “actuarially fair,” incentives for banks to take excessive systematic risks remain. Motivated by empirical evidence that money market mutual funds also can hedge liquidity shocks, I consider an alternative government insurance system that mitigates distortions to risk-taking yet preserves liquidity hedging and information synergies.  相似文献   

6.
We observe less efficient capital allocation in countries whose banking systems are more thoroughly controlled by tycoons or families. The magnitude of this effect is similar to that of state control over banking. Unlike state control, tycoon or family control also correlates with slower economic and productivity growth, greater financial instability, and worse income inequality. These findings are consistent with theories that elite-capture of a country’s financial system can embed “crony capitalism.”  相似文献   

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This paper takes a critical perspective on the manner with which system designers have framed the information requirements question. Biases inherent in model-based approaches to defining information needs, and biases in observing the decision making process result in an overly restricted understanding of control and causal processes in organizations. The sociology of knowledge and symbolic interaction are introduced as the basis for an expanded two aspect framework of system design. Implications for design methodologies, evaluation techniques and ethical responsibilities in information system design are identified.  相似文献   

9.
张伟 《银行家》2008,(1):50-51
虽然传统上我国商业银行对操作风险的管理十分重视,但由于银行自身治理有效性不足,风险控制文化缺乏,内部组织结构不合理,缺乏现代风险理论和技术支撑,信息化水平不高等原因,商业银行尤其是规模较小的城市商业银行对操作风险的管理能力有明显欠缺,由此产生的案件时有发生.  相似文献   

10.
The literature has demonstrated the complex relationship between information system integration approaches, such as Enterprise Resource Planning systems, and management control. In this paper, we begin our analysis by focussing on just one aspect of information system integration, namely in terms of data architecture, commonly referred to as the single database concept. We argue that whilst this particular aspect of integration should be related to perceived system success, the variety of ways in which information might be drawn on in practice means it provides no strong basis for predicting a link to business unit performance. Instead, building on Adler and Borys [Adler, P., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61–90] we argue that the level of information system integration fosters the four design characteristics that make up an enabling approach to management control. Each of these in turn is related to both perceived system success and business unit performance. We present PLS analysis of survey data collected from 169 managers that broadly supports these expectations.  相似文献   

11.
新股定价的市场化是中国股市改革的方向,其前提是理顺股票二级市场的价格形成机制,关键是发行股票的数量和节奏控制。  相似文献   

12.
信息技术是现代银行核心竞争力的重要组成部分。"十一五"期间,中国农业发展银行(以下简称"农发行")信息化建设实现跨越式发展,"两大平台"和"三大体系"建设取得重大突破,初步形成了以综合业务系统和信贷管理系统(CM2006)为业务经营核心、综合前置系统为系统接入核心、  相似文献   

13.
~~福建工行资源管理系统$中国工商银行福建省分行@赵玉莉  相似文献   

14.
一、商业银行面临着快速变化的市场环境和客户需求 加入WTO,中国的经济金融形势将发生历史性的变化,由此带来的投资理念、消费倾向乃至市场规则的变化,或早或迟会给商业银行的市场环境和客户需求带来新的变化,而且这种变化比以往任何时候都更快.  相似文献   

15.
This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in state-owned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-state-owned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.  相似文献   

16.
一、USSD简介USSD(非结构化补充数据业务)是一种基于GSM络的新型交互式数据业务,它是在GSM的短信息系(SMS)技术基础上推出的新业务。与短信息相比,SSD有以下特点:①数据传输速率大约为1kbps,比MS传输速率高;②USSD在会话过程中一直保持无线接,提供透明管道,不进行存储转发;而SM  相似文献   

17.
This study investigates the relationship between controlling persons' foreign residency rights and the cash holdings of non-state-owned listed firms in China from 2005 to 2018. Our findings indicate that the immigration status of entrepreneurs affects the amount of cash held by their firms, as it reduces legal costs in a weak legal system. This result remains robust under propensity score matching, instrumental variable method, and Heckman two-stage regression. What is more, the improvement of the legal system moderates the impact of entrepreneur immigration on corporate cash holdings, deters their short-sighted tunneling, and motivates them to put more effort into long-term innovation. This study enhances our understanding of the behavioral patterns of immigrant entrepreneurs and contributes to the literature on corporate cash holdings and upper echelons by highlighting the role of the legal system in improving their behavior in emerging markets.  相似文献   

18.
Using an earnings management model in which managers manipulate information when the firm’s control system fails, I introduce a measure of earnings quality, based on the notion of integral precision, that has solid theoretical foundations. A trade‐off between the frequency and the magnitude of overstatements is shown: overstatements are larger when misreporting is less likely. Overall, the model generates a distribution of earnings announcements similar to its empirical analogue and provides a structural method to identify the likelihood and magnitude of misreporting by exploiting information from the moments of the distribution of reported earnings.  相似文献   

19.
The explosion and destruction of the Deepwater Horizon (DH) was a watershed moment for safety management in the US oil and gas industry. The 2011 National Oil Spill Commission investigation identified a range of operational behaviours and underlying safety management problems that were causal to the mishap. Yet, to date these have not been systematically considered within a human factors framework. To achieve this, we draw upon two applied psychology domains that are highly influential within safety research. First, we apply non-technical skills (NTS) (social and cognitive skills that underpin safe performance in complex work environments) theorem to understand operational activities in the lead-up and occurrence of the well blowout. NTS research is used to develop interventions for training and observing safety behaviours (e.g. decision-making, teamwork). Second, we apply safety culture theory to understand how the organisational and industry environment shaped the management of risk. Safety culture research is used to understand and change the socio-technical constraints and enablers of safety activity in high-risk workplaces. Finally, to integrate these perspectives, we take a systems-thinking perspective to understand the mishap. A common critique of accident narratives is their failure to systematically consider how the components of an incident interact together to escalate risk. From a systems-thinking perspective, understanding the interactions leading to the DH mishap is crucial for ensuring interventions are effective in preventing future mishaps. We develop an accident model that captures the various interactions and system factors leading to the blowout.  相似文献   

20.
随着数据集中程度越来越高,银行对数据的依赖性也随之增强。一旦发生灾难性事故,计算机系统的崩溃所带来的数据损失将造成非常严重的后果。虽然现在多数银行有一定的数据及源程序备份策略、以保证在系统瘫痪时,关键数据不致于丢失,但是这种以磁带或硬盘作为存储介质的本地备份策略,只能防范一定的系统风险,如系统宕机、软件异常等,  相似文献   

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