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61.
The integration of R&D and marketing in new product development (NPD) is an important contributor to NPD performance. Of the mechanisms developed to aid functional integration, many have been developed in western cultural environments and may not have applicability in other national cultural settings. Using a sample of NPD workgroup personnel in New Zealand (NZ), the western cultural environment, and Singapore, quantitative and qualitative data have been used to measure national culture and determine the applicability of different organization integration mechanisms. Results show key differences between the two samples, indicating a link between formalization, centralization, role flexibility and interfunctional climate mechanisms with the Hofstede dimensions of Power Distance, Masculinity and Uncertainty Avoidance of national culture. Managerial implications are that national cultural values and settings of the respondents are important when determining best integration mechanisms.  相似文献   
62.
亏损上市公司会计盈余价值相关性实证研究   总被引:28,自引:0,他引:28  
孟焰  袁淳 《会计研究》2005,(5):42-46
会计盈余具备价值相关性的根本原因在于其预测能力,但对于亏损公司来说,为负值的会计盈余对未来会计盈余的预测能力明显是非常弱的,因此亏损公司会计盈余价值相关性与盈利公司有着很大的差异。本文对1998至2003年度的5705个研究样本中亏损公司会计盈余价值相关性的特性进行了实证分析,发现亏损公司会计盈余价值相关性要明显弱于盈利公司,同时也发现净资产变量的价值相关性同样偏弱。而决定亏损公司股票价格的主要因素则在于亏损公司发生卖壳行为的可能性。  相似文献   
63.
高校各种应用系统中的信息数据呈离散式分布,缺乏相应的整合与管理,处在无序或无效状态,因此有必要利用企业信息门户的特殊性来构建高校信息门户;门户组件、单点登录、个性化以及应用程序集成等技术是高校信息门户建设的关键;高校信息门户的应用架构、解决方案及门户规划是建立在基于门户服务器的高校信息门户技术架构和基于组件的高校信息门户框架之上.  相似文献   
64.
人人都"爱"紧密纺 越来越多的企业都被紧密纺技术深深吸引,它的使用意味着纺纱技术水平的进步、产品高质量和附加值的提高. "溢达的产品主要是高端产品,产品档次比较高,所以紧密纺技术一出来,我们就非常关注,因为他的优势非常明显,能大幅度地减少纤维上的毛羽,提高成纱的强度,改善纱的条干,特别实用于针织,不仅大大减少了针织时单纱的断头率,提速后的成纱,还可以保持针织面料的柔软性.用紧密纺纱织出的织物外观光洁,品质提高.  相似文献   
65.
公路收费权价值评估方法分析   总被引:1,自引:1,他引:1  
通过对公路收费权属性的分析,说明可用收益法、市场法和成本法三种方法对公路收费权这一无形资产进行评估.最后提出,可对三种方法评估结果进行加权平均,以求评估结果更趋于合理化.  相似文献   
66.
We develop a game-theoretic model to study the timing of new product preannouncement and launch under competition. We derive firms’ optimal timing choices and conducted a numerical analysis to evaluate the role of various factors. Our analytical and numerical results showed that anticipated competitor’s timing choices are the most significant factors. A firm should not preannounce early unless the preannouncement is effective in creating pent-up demands. However, the preannouncement and launch should be rushed if the quality or profit margin of the new product is high, and postponed if the market share of the existing product is high. The market leader should preannounce earlier in a simultaneous game than in a sequential game, but the opposite for the market follower. Data collected from the microprocessor industry validated our model.  相似文献   
67.
以国际经济视角解读上海自由贸易区建立的时代背景、历史使命,阐述上海自贸区的制度创新点以及由此可能带来的连锁反应,并对相关社会、经济问题该如何解决提出建议.  相似文献   
68.
随着科技的发展,食品工业也得到快速发展,食品保鲜是食品界十分关注的问题。在食品保鲜中常用的微生物防腐剂是一类由微生物产生的食品防腐剂,它能抑制微生物的生长或直接杀死微生物,是一种天然、安全、高效的防腐剂,在食品保鲜界的应用越来越广泛。本文首先分析微生物防腐剂的种类,然后具体介绍了在食品保鲜中使用最广泛的乳酸链球菌素和纳他霉素的具体应用,对于微生物防腐剂在食品保鲜上的应用有很强的现实意义。  相似文献   
69.
In this study, we investigated the process of travelers’ decision formation for bicycle touring as a form of sustainable tourism activity. We extended the theory of planned behavior (TPB), using personal norm and past behavior as predictors and the attractiveness of unsustainable alternatives as a moderator. Results of the modeling comparison showed that our extended TPB model was superior to the original TPB in predicting intention. Our results from the structural analysis revealed that the hypothesized paths linking attitude, subjective norm, perceived behavioral control, personal norm, and intention were supported; and personal norm significantly mediated the impact of subjective norm on intention. Moreover, our proposition that bicycle travelers’ decision-making process would differ based on their level of the attractiveness of unsustainable alternatives was generally supported. Overall, our results help us clearly understand the role of volitional and non-volitional processes, personal norm, past behavior, and the attractiveness of unsustainable alternatives in explaining the intention formation of bike traveling.  相似文献   
70.
Previous studies demonstrate the detrimental effect of ethical conflict (i.e., incompatibility between ethical values of employees and organizations) on employee organizational commitment. However, few studies have assessed the underlying mechanisms and boundary conditions that may contribute to a deeper understanding of how and when the detrimental effect manifests. Drawing on the transactional model of stress and literature on the moral self, our study examines the psychological strain as a key intermediate mechanism that channels the negative relationship between the ethical conflict and organizational commitment. Furthermore, we posit that employees with different levels of moral identity and moral efficacy may suffer differently from ethical conflict. We tested our research model with two-wave lagged data obtained from 265 healthcare employees and found that the indirect, negative effect of ethical conflict on organizational commitment via psychological strain is strongest among employees with high moral identity and low moral efficacy. Interestingly, results show that employees with low moral identity and high moral efficacy do not suffer from ethical conflict. These findings suggest that ethical conflict is differentially harmful to employees and that a more nuanced understanding of its contingent effects is needed.  相似文献   
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