Research on selection methods of cost driver

In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.     

Economic freedom as driver of growth in transition

This paper reviews the political economy of economic growth in post-communist economies making the transition to free markets, focusing on the role of economic policy and institutions. We test the hypothesis that better institutions, measured in terms of economic freedom, contribute to growth. To begin with, the empirical results from the cross-section of transition economies confirm this hypothesis. Yet the question is deeper than that since there is an interactive effect between economic freedom and investment. The paper concludes that non-linearities are present in the growth model.     

对公交驾驶员队伍安全素质状况的调查与思考

公交驾驶员是一个特殊的群体,他们的安全素质状况的高低直接决定了行车的安全性高低,以及能否给广大乘客提供安全、优质、良好的乘车环境。     

微型热敏打印机热敏打印头的驱动控制及保护

文章简要论述了热敏打印头驱动控制及保护的重要性,介绍了具体的驱动控制及保护电路,并分析了该电路的工作原理,以及影响打印灰度、均匀度的相关因素,给出了软件解决方案和程序流程图。该技术已应用于多种型号的热敏打印机,经多年广泛使用,效果良好。     

Q2BYG403CM两相步进电机驱动器

文章详细介绍了Q2BY403CM两相步进电机驱动器的工作原理及使用说明。     

Communicating change

Communicating organizational change is a difficult task. Many attempts at change end in failure, and many times the failure is due primarily to poor communication and lack of acceptance of the change by employees. This article examines (1) the process of communicating for change, (2) some major reasons for communication failure, and (3) a variety of successful techniques used in organizations. Empirical evidence about communicating for change is also incorporated. Finally, guidelines for managers, with particular relevance for human resource managers, to follow in effectively communicating for major changes are presented. © 1996 by John Wiley & Sons, Inc.     

xPC目标环境下的串口驱动模块开发研究

Math Works公司提供了基于RTW的x PC Target开发环境。使用x PC Target时,用户可以将1台PC机转变为一个实时系统,以实现对外部I/O设备的实时控制;x PC Target为外部I/O设备时,提供了部分驱动,同时,支持其它I/O设备的连接,此时,也需要用户编写驱动模块来实现对设备的接入。文章以Moxa CP118-U-I为例,介绍了使用S-Function编写x PC Target下可调用的串口驱动模块的方法,并进行了实时仿真试验验证,实现了控制器与仿真机的实时串口通讯,具有较高的工程应用价值。     

Leading change, overcoming chaos--making change succeed in your organization

The recent emphasis on reengineering has brought a lot of attention to the need to create a compelling vision. It has also forced management to face the realities of making a grand vision a concrete reality. This article focuses on the pragmatic elements--strategic tools and practical solutions--of implementing the change necessary to make your organization succeed.     

Modeling urban change

In this paper the simulation of crisis phenomena in complex social systems is explored. Analogies from complex physical systems containing a “large” number of objects are used to guide the modeling effort. A list processing program is developed that simulates the changing racial balance in urban areas.     

Econometric modeling of technical change

The purpose of this paper is to present a new approach to econometric modeling of substitution and technical change. Substitution is determined by observable variables, such as prices of output and inputs and shares of inputs in the value of output. Our principal innovation is to represent the rate and biases of technical change by unobservable or latent variables. This representation is considerably more flexible than the constant time trends employed in the previous literature. An added advantage of the new representation is that the latent variables can be projected into the future, so that the rate and bias of technical change can be incorporated into econometric projections.     

Creating a culture of change

The objective of this presentation is to assist companies in creating a culture of change. In the 1970s our manufacturing companies pursued planning as the answer to competitive strength. Throughout the 1980s, we networked with suppliers and customers and smoothed the product flow. Now, in the 1990s, we are focused on the end customer to drive our programs to simplify the process to gain a competitive edge! Each of these answers was correct for its time. Stepping back from it all, however, we can see that the only lasting advantage is the underlying ability to adapt and change; to reinvent our companies again and again amid a rapidly changing, increasingly competitive environment.     

量变到质变:经营中的多元化整合

时至今日,业务多元化已经成为一股不可抵挡的"洪流"风靡神州大地,为了追求更高的增长、突破原有业务领域的空间限制,越来越多的企业开始摆脱单一经营的束缚,投向更为自由广阔、同时也变幻莫测的多元化"海洋"中"试水".     

Occupational change,employer change,internal migration,and earnings

"In this paper I use microdata from the [U.S.] Panel Study of Income Dynamics to measure the financial returns to intercounty and interstate migration for individuals in a temporal framework accounting for gains that accrue over time....To account for the indirect effects of migration on earnings, explanatory variables are created by interacting migration status with: (1) occupational change, (2) employer change and (3) changes in both occupation and employer. These interaction terms are then included in the earnings functions. Earnings are estimated for three years subsequent to the migration decision to account for the financial returns to migration accruing over time. Results indicate that, when estimating earnings, the use of a simple migration dummy variable will mask the indirect effects of migration on earnings."     

Accounting change in Norway

During the last twenty years, a change from a continental towards what can broadly be characterized as an Anglo-Saxon perspective of accounting has taken place in Norway.

This paper discusses whether the new Norwegian Accounting Act of 1998 and the accounting standards issued by the Norwegian standard-setting body represent a further focus on the Anglo-Saxon perspective. Important parts of Norwegian accounting regulation, particularly the Norwegian Conceptual Framework, are highlighted and compared with the positions of European (EC Accounting Directives) and international (IASB) accounting.

The findings indicate that the Anglo-Saxon perspective of accounting appears to be strengthened by the new Norwegian law. Even if the findings indicate that the IAS solutions are generally accepted under the new regulation, the flexibility of the regulation seems to indicate that other solutions are accepted as well. These ‘specific Norwegian’ accounting solutions may generally lead to balance sheets which are less prudent than the balance sheets set up under IAS.

If one accepts that a characteristic of Anglo-Saxon accounting is that it is, historically, generally less prudent than continental European accounting, it can indeed be concluded that Norwegian financial reporting has become more Anglo-Saxon than Anglo-Saxon countries in general. One factor seems to weaken this conclusion: Norway does not allow the revaluation of fixed assets.     

Leadership and change management

The purpose of this article is to understand that the reason so many programs fall short in addressing and improving competitiveness is that their single focus is on information technology, to instill in our minds that there are many other elements of change that need to be considered (behavior being one), and to present an overview of the motor, the motive, and the mirror that drive behavior and its characteristics.     

信息披露与透明度评价

文章简要回顾了财务信息质量的研究成果,指出当前财务信息披露评价存在的不足。因此,信息披露的内容应拓展。最后,文章评述了几个重要的信息披露评价指标体系。     

驶向成功：驾校教育工具可应用于制定公司战略

马尔科姆·波多里奇国家质量奖标准中明确指出:战略策划是质量管理的一项重要元素.任何组织设定战略计划的目标都是帮助减少潜在战略结果中的变异.     

A study of biotechnology start-ups undergoing leadership change: Antecedents of change and endogenous performance consequences

One of the most important decisions that a new biotechnology firm faces is whether to replace its founding CEO, who often has been involved with the invention of the firm's core technology, with a more professional manager, who has broader commercialization skills to help the firm to grow into a viable business. In this paper, we argue that leadership change away from the founding CEO is influenced strongly by the interests of key stakeholders and that the endogeneity inherent in the change (or non-change) influences firm performance. As the context surrounding decision-making changes from pre-patent to post-IPO, key stakeholders often may not view what is best for the firm and best for self-interest in the same way. Using data on change in leadership at 135 U.S. biotechnology equipment firms, we find evidence that the context in which decisions are being made influences which of the various competing interests will take precedence. The results further confirm the importance of controlling for endogeneity in decision-making when examining firm performance.