中国梦的价值导向

中国梦是国家梦、民族梦和人民梦的高度统一,中国梦的价值就是综合社会各方面的主观积极性,汇总国家不同阶层的价值理想追求,确定不同阶段、不同人群的单个价值理想,形成国家层面的精神价值观念。中国梦的实现与我国社会主义价值观具有紧密的联系,因此实现中国梦要结合社会主义价值观,强化引领社会主义核心价值观三个层面的倡导,既是中国梦所要追求的理想目标,又是共同实现中国梦的精神保障。     

中国企业的普遍价值导向演变

以优化市场绩效导向和层级规范导向为基础,整体朝强化团队支持导向和灵活创新导向转变同心动力不久前出版的《中国企业文化管理研究报告》,运用文化管理的测量工具——基于竞争价值模型的组织文化图发现:大部分中国企业的企业文化现状,体现出以市场绩效和层级规范为主导向的文化特征。     

谈软件开发企业软件收入的确认

本文基于软件开发企业的发展情况,分析了当前在软件收入确认环节中存在的问题,并针对这些问题提出了一些建议．     

略论企业品牌战略的价值导向

国际、国内经营环境的变化,技术的加速进步,消费者需求的不断变化,都导致产品范畴的竞争优势难以维持。产品因创新而获得的相对竞争优势在短期内也会让竞争对手模仿甚至超越,无法建立起顾客的长期忠诚。因此,依托品牌核心价值,建立顾客的长期忠诚成为企业的必然战略选择。     

企业技术单元的价值优化策略分析——基于战略导向视角

本文基于战略导向,借助于象限分析图,将企业技术单元划分为核心、亚核心、基础性和非战略技术单元,探讨企业技术单元的价值优化策略。在转型经济背景下,本文的分析有助于企业全面透视各个技术单元的优劣势及战略重要性,作出相应的优化处理,提升技术资源的价值增值能力。     

企业价值与融资决策的相关程度分析

融资方式的选择、最佳资本结构的构建决定和影响企业整个资本运动的始终,直接制约企业价值最大化目标的实现。而使企业价值最大化的目标资本结构为:负债的边际抵税收益等于边际财务危机成本现值与边际代理成本现值之和。     

决策有用计量观——关于以公允价值为导向的准则

本文阐述了财务会计概念中有关会计计量属性的理论框架,对国内外关于以公允价值为导向的会计准则进行了研究,以期为我国推广公允价值会计提供参考和借鉴。     

多元导向下的定价决策选择

制定严品或服务的价格是企业管理层回临的最重要的,也是最复杂的决策问题之一。定价决策不仅直接关系到每一种产品和服务的可销售性,而且会对企业的生存和发展产生重要的影响。虽然成本不是企业定价决策时考虑的唯一因素,但它却是企业定价决策时必须考虑的重要因素,企业管理者应该了解和认识成本在不同定价决策导向中扮演的角色。一、以成本为导向的定价决策以成本为导向的定价决策是按照卖方意图。     

Post-merger performance in the software industry: The impact of characteristics of the software product portfolio

This article studies the impact of the characteristics of software product portfolios on the performance of firms involved in a merger of software companies. The short-term financial results reveal that markets generally seem to neglect the characteristics of software product portfolios when the merger is announced. Nevertheless, such portfolios appear to have a positive impact on the price/book value ratio of merged software firms. The empirical evidence presented in this paper suggests that, in the long term, the performance of business combinations in the software industry is related to certain factors that are attributable to virtual network effects.     

Embedded knowledge and offshore software development

Offshore software development scenarios may include groups with domain specific knowledge who collaborate internationally across multiple local contexts. A key challenge in the understanding and also practice of such distributed work is concerned with the issue of knowledge, and how it can be effectively managed. In this paper, we develop a conceptual scheme based on theories associated with embedded knowledge. Drawing on evidence from a longitudinal case study of a British software company with an offshore subsidiary in India, we discuss problems associated with the embeddedness of knowledge in two geographically separated units of a firm.     

中国太阳能光伏产业创新价值链的实现过程研究

“智能能源”作为一种新型使用能源的观念,正被越来越多的学者所关注.作为“智能能源”的一种典型代表,太阳能光伏具有有效降低能耗和减少污染物排放,提高能源利用效率的优点.因此,文章通过建立创新价值链的分析框架,分别从知识创新,技术创新,创新应用和创新集群四个方面解析了中国太阳能光伏产业创新价值链的实现过程,探讨光伏产业技术发展趋势,最后就促进光伏产业的发展提出针对性的建议.     

Sustainabilty integration in product portfolio for sustainable development: Findings from the industry

Many companies decide which services, products, and technologies to include in their product portfolio using evaluation criteria, which often consider cost, quality, risk, revenue, time, and market position. Incorporating sustainability in the portfolio evaluation criteria could ensure the development of sustainable solutions from the early stages of the product development process, where there is more room for innovation. The aim of this paper is to understand how sustainability can be integrated in the company portfolio development. Semi-structured interviews were performed with experts in the field and representatives from multinational manufacturing companies with operations in Sweden. Main findings from this study include a proposed definition of a sustainability product portfolio concept and suggested portfolio evaluation criteria from an industry perspective. Future research will develop a method to guide manufacturing companies in sustainability integration and implementation in product portfolios.     

Foresighting FLOSS (free/libre/open source software) from a developing country perspective: The case of Turkey

Since free/libre open source software (FLOSS) promotes collaboration and contributions from different parties in software production and innovation processes, it can create a unique opportunity for developing countries, by generating an innovative capability in software technology. To benefit from this opportunity, it is important to understand the strategic factors and future trends that affect the development of an efficient FLOSS economy in developing countries.This paper aims to examine the strategic factors and future trends that are likely to affect the development and deployment of FLOSS in Turkey. Based on the internal and external factors identified through the practice of technological foresight, a SWOT analysis will be carried out to identify the strengths, weaknesses, opportunities and threats for Turkey in creating a competitive software industry that can benefit from the advantages of FLOSS. Accordingly, with regard to the required technical infrastructure, an innovative/competitive business climate, skilled human resources and support for institutional structures, policy suggestions are outlined here that could be usefully implemented by government, industry and universities.     

On the value of information in the presence of moral hazard

This paper shows that the marginal value of a “small amount of non-output information” is generally non-positive in the context of the standard principal-agent model involving moral hazard, which suggests a non-concavity in the value of information. However, when both the principal and the agent are risk neutral, even a small amount of non-output information may exhibit a positive incremental value in presence of a liability constraint.      

农村可持续发展中的战略人力资源开发探讨

我国要实现现代化和全面建设小康社会的目标,必须加快社会主义新农村建设,加大对农村人力资源的开发和投入力度,增加人力资本存量。通过对农村人力资源现状和成因分析,只有加快对农村战略人力资源进行开发,才能从根本上改变农村的落后面貌。在此基础上探讨了我国农村人力资源开发的战略性措施。     

Financial bootstrapping and venture development in the software industry

Access to finance has been identified as a significant constraint on the development of technology-based businesses. Although important, institutional venture capital and business angel finance are used by only a small proportion of new and growing ventures. The role of bootstrapping – defined here as access to resources not owned or controlled by the entrepreneur – has been largely overlooked in studies of small firm financing. This paper redresses this omission by analysing the role and importance of bootstrapping in product development and business development in the independently-owned software industry. Results from two regions of the UK – Northern Ireland and South East England – are compared with equivalent data from the USA (Massachusetts). Overall, bootstrapping techniques are less extensively used in the Northern Ireland industry than in South East England, and in both regions bootstrapping is less common than in Massachusetts. This may account for the smaller employment size, growth profile and stronger service/consulting orientation of these firms. Moreover, there appear to be considerable variations in the use of bootstrapping. Larger firms tend to make more use of bootstrapping for product development, and consider it more important than do smaller firms, who more highly value business development-related bootstrapping. Small firms are also more likely to use and value cost-reducing bootstrapping techniques, whereas larger firms make more use of the exploitation of value-chain based relationships.     

价值链分析在无形资产确认计量中的运用

在现代知识经济条件下,无形资产的重要性越来越多的被人们所认识,无形资产的范围也在不断扩大。如何有效识别、确认、计量企业的无形资产成为研究的重要课题。本文在界定无形资产的范围的基础上,提出了无形资产识别机制应具备的条件,并以此为基础提出了以价值链分析方法为工具,对无形资产进行确认和计量。     

价值工程在煤矿井下排水中的应用

运用价值工型原理,优选井下排水方案节约投资915.87万元,同时缩短建井工期一年,可减少利息支出3161.9万元.