A Systematic Study of Change Management During CMMI Implementation: A Modified Activity Theory Perspective

This study proposed a modified activity theory framework, complemented by a dynamic time axis, to analyze each organizational change stage of a two‐phase capability maturity model integration (CMMI) maturity level adoption case. The study revealed the following results: At the planning stage, the involvement of senior executives determined the positive attitude toward change. At the getting started stage, employees' clear recognition of change objectives determined the change effectiveness. At the letting go stage, department heads got involved, understood, and provided both support and mediating activities to achieve the actual benefits. At the completion stage, performance was used as a measurement tool to help internalize the change into new capabilities.     

The intersubsidiary competition in an MNE: evidence from the Greater China region

We examine subsidiary survival from an intersubsidiary competition perspective. Drawing from 87 Taiwanese subsidiaries of MNEs we examine the influences of strategic importance of a subsidiary, resource asymmetry, and characteristics of value activities on the survival rate of a subsidiary. Results show that these factors have differential effects on the survival rates of a firm's foreign subsidiaries. Specifically, strategic importance and gains in intangible resources enhance a subsidiary's survival rate, whereas local responsiveness, gains in physical resources, and similarity and mobility of value‐added activities decrease its survival rate. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

How does R&D intensity influence firm explorativeness? Evidence of R&D active firms in four advanced countries

Despite R&D is seen as a starting point of innovation, firms usually confront a trade-off in allocating limited R&D resources to either exploratory or exploitative activities. Relative to the latter, the former produces a more distinctive variation from the prior knowledge base and helps the firm tap into new opportunity. Given the increasing importance of firm explorativeness in the fast changing environments, the influence of R&D investment on firm explorativeness is not yet conclusive in the literature, not to mention whether the increased R&D investment induces firms to become more explorative. This study aims to generate insight into how and when firm explorativeness is determined by their R&D intensity. As a notion of the use of knowledge new to the organization, firm explorativeness is treated as the degree of using knowledge new to the organization in the pursuit of innovation. Based on a panel data of 1267 firm-year observations in four advanced countries during 1999–2003, the results reveal that a higher level of R&D intensity makes firms more exploitative and less explorative. Nevertheless, the negative relationship between R&D intensity and firm explorativeness is found to be alleviated in the presence of technological opportunity or financial slack. The configurational model sheds further light on the combined and relative weight of two moderators.     

基于定制的电梯成品仓库存储方案研究——以某南方电梯制造公司成品仓库改造为例

以某定制电梯成品仓库的存储系统为研究对象,面对仓库储存系统的现有问题,首先通过ABC分析法找出库存的重点箱头货物,再通过CAD绘图技术对重点箱头进行货架的综合设计,最后利用现有数据对仓库进行仿真摆放,得出了叉车货架存储系统下的仓容和效率的改造结果,最后对仓库整体改造方案的实施策略提供了思路.     

双重效应原则及其评析

双重效应原则是判断具有双重结果的行为是否具有道德合理性的准则。该原则既关注行为意图,又关注行为后果,将意图和后果纳入同一准则中,克服了义务论和后果论在评价行为方面的局限性,对解决义务论和后果论所遇到的道德困境具有重要意义。然而,双重效应原则因自身的局限性以及应用中面临的实际困难而遭受诸多批判。本文试图结合具体案例对双重效应原则进行分析。     

资产减值准备与公司盈余管理的实证分析

本文以新《资产减值准则》为基础,采用多元回归模型,对我国上市公司资产减值准备与盈余管理之间的关系进行了实证分析。研究结果发现:计提资产减值准备是亏损公司操纵利润的一个重要手段;减值前亏损并且无法达到盈利的公司会以计提资产减值进行"大洗澡"为下一年盈利做准备;利润平滑动机的公司进行资产减值转回的可能性小于其他公司;微利公司倾向于计提大量的减值准备;2006～2007年,上市公司并没有加大对流动资产减值准备的计提和长期资产减值准备的转回。另外,文章还根据实证提出了建议。     

装备维修器材采购系统结构与运行研究

文章首先指出了装备维修器材采购存在的问题。其次,分析了美军的维修器材采购现状。最后,在借鉴美军做法并结合我军实际的基础上,以“发展集中采购与竞争采购”为指导思想设计了装备维修器材采购系统结构与运行。     

关于中央银行会计监管的初步探讨

随着经济金融一体化进程日益加快，中央银行加强金融监管刻不容缓。会计监管作为中央银行金融监管的重要组成部分，还未建立起相适应的中央银行会计监管制度。本文从中央银行会计工作性质的角度出发，对中央银行会计监管的认识、必要性、方式和内容进行初步探讨，以求抛砖引玉。     

创业者的压力、情绪与创业努力——基于体验抽样法的实证研究

利用体验抽样法对78位创业者的压力、情绪和创业努力进行了持续一个月的跟踪调查。在使用多层线性模型分析软件对数据进行分析后发现:创业者感受到的时间压力会促进创业者做出更多努力,而创业者感受到的情境压力会减少创业者的努力;创业者感受到的压力不仅会带来消极情绪,而且会激发其积极情绪;创业者的积极情绪和消极情绪在创业者感受到的压力与创业努力之间存在部分中介作用。