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21.
Frederick L. Bereskin Po‐Hsuan Hsu Wendy Rotenberg 《Contemporary Accounting Research》2018,35(1):525-557
We examine the consequences of real earnings management from an innovation perspective and investigate the patent output of firms likely to be managing earnings through altering their R&D expenditures. We find that R&D cuts related to earnings management lead to fewer patents, less influential patent output, and lower innovative efficiency compared to other R&D cuts. Our results thus suggest that real earnings management may obstruct firms’ technological progress and highlight the potential costs of managerial manipulation of R&D expenditures to alter reported earnings. 相似文献
22.
文章介绍了用AVR单片机改造M1432A外圆磨床的继电控制电路,阐述了AVR单片机硬件电路设计方案,根据外圆磨床控制要求,给出系统主电路和控制电路接线图,以及相应的软件设计程序,并具体阐述了其实现方法. 相似文献
23.
In a seminal paper, Eaton and Grossman (1986) conclude that an export tax is optimal if firms produce heterogeneous products and engage in Bertrand price competition. In particular, they made a comment that could be interpreted to mean that even in the case of a homogeneous product, the optimal policy is still an export tax. This paper has re‐examined the case and found that the optimal export policy can be an export subsidy, free trade, or an export tax, depending on the marginal cost differential between the domestic and the foreign firms. Moreover, if government intervention entails a cost, free trade becomes the only optimal policy. 相似文献
24.
Intellectual capital (IC) could provide a new instrument for observing organizational hidden value. While most intellectual capital studies are either theoretical or exploratory, some western research facilities are publishing annual reports based on intellectual capital. Nevertheless, Asian empirical studies are much rarer than western ones, let alone conducting comparison among them. Industrial Technology Research Institute (ITRI), founded in 1973, is a non-profit national R&D organization, aiming to develop Taiwan industrial technologies. This paper firstly attempts to associate the components of the intellectual capital, namely, human capital, structural capital and relational capital with the value/performance of ITRI. Secondly, we find intellectual capital highly relevant to the value creation process and warrant strategic accumulation for R&D organizations. 相似文献
25.
规范化试验、检测工作的内容,程序,和相关管理方法,并指出砂的筛分析试验是既常用又重要的试验参数,必须提供准确可靠的数据, 用以评定混凝土用砂的质量. 相似文献
26.
从新制度经济学的角度出发,对产业集群的性质、产生、发展、成熟、衰退及升级过程作出了新的解释和分析。产业集群在本质上是一种产业间交易、分工的创新,是为了节约交易费用、提高经济效率和企业抗风险能力而产生的一种制度安排。 相似文献
27.
József Poór Zsuzsa Karoliny Katalin Dobrai Agnes Slavic Kinga Kerekes Ferenc Farkas 《Journal of East-West Business》2013,19(2):93-119
There is a shortage of empirical human resource management (HRM) literature in respect to identifying new patterns of multinational company (MNC) involvement in the Central and Eastern Europe region and the impact of ongoing MNC operations on the patterns of the HRM behavior of these companies. To counter this lack of understanding within the field, our broadly based, international survey asked 279 subsidiaries located in Croatia, Estonia, Hungary, Poland, Romania, Serbia, and Slovakia and was conducted in 2010. It aimed to describe the relationships within the companies involved—between the influencing factors and the HR solutions applied—in a statistically valid way. 相似文献
28.
基于《工业企业科技活动统计资料(2010)》与《安徽统计年鉴(2010)》的数据资料,运用数据包络分析的BC2模型,从区域比较的视角出发,对安徽省17个地市大中型企业的创新效率进行评价与分析,实证结果显示:除亳州、滁州、六安外,其余地市的大中型企业创新活动均处于无效状态,而且普遍存在创新效率低下,投入产出结构不合理,资源配置效率低的问题。进一步分析发现,创新活动的规模无效或规模不经济是导致整体综合效率DEA无效的根本原因。 相似文献
29.
József Poór Managing Director 《International Journal of Human Resource Management》2013,24(4):817-840
This paper explores the role human resource management (HRM) has taken in Hungarian firms since the country moved towards a market economy. Three sources of data (a questionnaire of 165 international joint ventures, interviews with six senior foreign representatives and observations of forty client firms) provide an in-depth view of the transitional economy. Multinational corporations' (MNC) participation in Hungary is evolving through deeper managerial involvement and greater capital commitment. This evolution affects their headquarters' role in setting their local HRM policy. The greater the foreign participation of the MNC, the more the MNC influences the HRM policy of the local organization. The status of the five major HRM activities (planning, staffing, compensation, training and employee relations) is described against the backdrop of the transition from socialism to capitalism using the transition's three basic elements: price and market reform, restructuring and privatization and redefinition of the State's role. 相似文献
30.
目前我国钢铁行业产量连续11年世界第一,占全世界钢铁总产量的1/3。由于国民经济快速发展的拉动,总体看市场需求前景良好,但是,钢铁行业内部运行质量不高,各类矛盾日益突出,存在着许多亟待解决的问题:(1)整个钢铁行业集中度低,规模效益差。 相似文献