园林工程项目施工过程中的成本控制

施工过程中成本控制直接影响施工企业建设出来的建筑产品的质量,还会影响其在市场中的竞争和经济效益。本文将从几个方面谈谈施工过程中的成本控制与管理。首先介绍了成本控制的概念,然后分析了施工过程中成本控制的内容,最后对具体措施进行探讨。     

A quantitative perspective of Porter's industry forces framework for investment analysis

Porter's industry forces framework is an important tool for external analysis of firms, but its qualitative nature presents numerous limitations to be used in investment analysis. This study introduces a quantitative perspective of the framework using financial information proxies. This allows investors to gauge the external factors quantitatively and to gain enhanced framework usability. In order to test its validity, the correlation movements of our quantitative perspective have been analysed. For demonstration of enhanced usability, our quantitative perspective, alongside machine learning models, was used to predict business performances. The empirical results indicate that our quantitative perspective of the framework corroborates with its original definition and that it exhibits enhanced usability than the original framework.     

How technological innovation affects the structure of an industry: entrepreneurship evolution in the biotechnology and pharmaceutical industry since 1980

Challenges faced by the biotechnology and pharmaceutical industry, including reduced R&D productivity and the expiration of drugs that are high in demand, are recently being addressed through technological innovation. Such innovations are highly likely to change the structure and functioning of the industry. Since 2000, biotechnology and pharmaceutical companies have actively made strategic alliance, and technological innovations have changed the source of innovation from R&D to entrepreneurship within the industry. In this study, we identify the evolution of entrepreneurship and discuss the changes caused by technological advancements since 1980 by analysing patterns of exporting and acquiring technology data from Medtrack. Over difference period, biopharmaceutical firms have gained new knowledge and improved technology, and have implemented this newly acquired knowledge and innovation to introduce drugs to the market.     

Effective Post‐Signing Market Check or Window Dressing? The Role of Go‐Shop Provisions in M&A Transactions

This paper examines the use of go‐shop provisions in M&A. We find that go‐shop deals tend to have higher deal premiums and receive more competing bids while the length of the go‐shop period does not affect deal premium and competition. Also, deals are less likely to be completed when a go‐shop provision is included and when the go‐shop length is longer. However, go‐shops have no effect on the completion of high premium deals. We also find that the presence of a go‐shop provision leads to a positive market reaction to deal announcements. Overall, our findings support the proposition that go‐shops reflect the efforts of target managers to fulfill the Revlon duties in the form of a post‐signing market check, which is consistent with stewardship theory.     

Greening transportation fleets: Insights from a two-stage game theoretic model

The greening of organizational transportation fleets, especially trucks and automobiles, has gained increasing attention by companies in a variety of industrial sectors. The reasons for this concern and attention are due to regulatory and competitive pressures, but also increasing costs of fossil-fuels. Surprisingly the amount of research and modeling for fleet management overall has been rather limited, with the focus on managing green vehicle investments virtually non-existent. In this study we develop a two-stage game theoretic model that helps evaluate, from both policy and organizational perspectives, the implications of greening of transportation fleets. Various parameters are evaluated including factors such as innovations in green vehicle technology, levels of service differences, cost of fuel, adjusting tax policy, regulatory compliance requirements, and adaptation costs. This evaluation provides practical insights into actions that could be considered by regulators and organizations to encourage environmental investments.     

包容性增长:国际国内复杂形势下的新命题

从国际经济的视角看,强调"包容性增长",体现了世界均衡发展、共同发展的内涵。从国内形势而言,包容性增长是广大社会公众更好地分享改革开放与发展成果的选择。为此,需要实现利益的均衡和机会的平等,协调政府、地方、部门、企业、个人之间的利益关系。     

试论旅游犯罪活动对旅游业的影响及启示

旅游犯罪活动表现为盗窃、抢劫、诈骗;伤害、杀人、强奸;以旅游的名义进行偷渡、贩毒、走私和扰乱旅游市场秩序;破坏旅游交通工具或旅游景区设施等形式。旅游犯罪活动对旅游业的影响是经济水平明显下降;旅游安全指数下跌;阻碍国家之间的文化交流;损害国际旅游形象;形成心理阴影;影响法律制度健全;扰乱旅游市场秩序等;启示表现为创建旅游基本法,完善相关制度;规范旅游市场秩序;加强旅游企业的管理;提高人们旅游安全意识;加强对旅游者理性消费的宣传和引导;加大对旅游景区、景点的管理等。     

机会主义还是稳健主义?——来自中国上市公司解聘审计师的经验证据

上市公司解聘审计师问题是学术界和监管部门关注的热点,本文选取2002至2004会计年度解聘审计师的公司为研究样本,考察了上市公司解聘审计师的动机及其经济后果。结果表明,公司解聘审计师并非由于前任审计师过于稳健,当公司具有避免亏损、ST、退市以及摘除ST的动机时,则更有可能解聘审计师,而且这些公司通过解聘审计师成功实现了审计意见的购买。     

结构变化下中国股市单位根现象研究

本文使用含结构变化的单位根检验理论来分析上证综指、上证A指、上证B指和深证成指日收盘价格对数过程的特征.本文的实证结果表明,上证综指、上证A指、上证B指和深证成指日收盘价格对数过程存在结构变化,结构中断点位置表明交易费用调整事件和利率调整事件对A股市场有较深刻影响,这和一些文献将"1995年01月01日实行T 1交易制度"或"1996年12月16日实行涨跌停板"作为分界点有所不同;在考虑结构变化因素后,深市的有效性不如沪市.     

基于价格折扣的物流服务供应链协调模型研究

在一个物流服务集成商与一个物流服务提供商及一个客户构成的物流服务供应链中,文章建立了各个利益主体的利润模型及物流服务供应链的整体利润模型,并分别求解了其最优解,通过对模型的分析和求解,得出各个利益主体与整体供应链的最优解存在矛盾。为了协调这个利益矛盾,提出了利用价格折扣契约来对物流服务供应链进行协调,并计算得出价格折扣系数的取值范围,最后给出了算例以证明这种契约对物流服务供应链的协调具有有效性。