CIOs' perspectives of critical success factors in ERP upgrade projects

Enterprise resource planning systems have required significant upgrades in the 21st century as many of the systems obtained prior to 2000 have become outdated due to vendor changes. SAP and Oracle have emerged as dominant vendors, and SAP has announced discontinuance of support in the future for its primary R/3 system. This study reports interviews with the chief information officers (CIOs) of 15 institutions that have undergone (or are undergoing) enterprise system upgrades, with focus on discussion of major critical success factors for ERP upgrade projects.     

Impact of outsourcing on business-to-business marketing: An agenda for inquiry

Increasing globalization has made companies focus more on their outsourcing decisions. Moving beyond the tactical companies have begun to incorporate outsourcing as a strategic weapon in their armory. This article expands on this theme by highlighting the need for understanding this key issue from business marketing and sales perspective and pointing to some interesting research issues on the topic. The article also introduces this special issue, briefly discusses the six special issue articles and provides a framework that integrates their contributions to our understanding of strategic outsourcing.     

Organization,technology and management innovations through acquisition in China’s pork value chains: The case of the Smithfield acquisition by Shuanghui

This paper reviews the changes in Shuanghui’s operations after the Smithfield acquisition as well as transformations in China’s pork industries. As income grows and diets change, there has been an increasing demand for high-quality pork and more processed pork products. However, China’s swine and pork industries are still at an early stage of development as evidenced by the low market concentration, intensive use of labour, a proliferation of intermediaries, and low levels of technology. Bounded by the established consumer preferences for freshness and the status quo in the midstream and upstream segments, Shuanghui is in a slow process of upgrading its domestic operations with Smithfield’s leading brands, import of chilled and frozen pork, advanced technologies, and the vertically integrated business model after this acquisition. In particular, it remains unclear whether Shuanghui can follow Smithfield’s experience to establish stable and safe hog supplies by multiplying self-owned hog farms, maintain and expand its current contracts with large-scale commercial hog farms, or rely more on global sourcing of pork primarily from the U.S.     

基于离散小波变换和奇异值分解的数字水印算法

当前数字作品的版权保护问题备受关注,数字水印是保护数字作品版权的有效手段。本研究针对大容量水印嵌入问题,提出一种基于离散小波变换和奇异值分解的灰度图像数字水印算法。首先,利用离散小波变换将原始图像分为LL、LH、HL和HH四个子带;其次,通过奇异值分解获得LL子带图像的对角矩阵S^l以及水印图像的对角矩阵S^w;然后,将矩阵S^l与S^u进行叠加来完成水印嵌入。该算法的突出特点为嵌入的水印容量大,且算法具有较强的鲁棒性。实验证明,嵌入水印后的图像在经受高斯噪声、椒盐噪声、旋转等攻击后,利用该算法仍能提取到有效的水印图像。     

Changing EU agricultural policy discourses? The discourse analysis of Commissioner’s speeches 2000–2007

This paper is a combination of political economy and critical discourse analysis of public texts about the common agricultural policy (CAP) by concerned agents and the EU’s agricultural Commissioner in the period of November, 2004 until October, 2007. The analysis reveals how concerned agents articulated three competing discourses (neomercantilism, multifunctionality, and neoliberalism). It also shows that elements of the discourse of neoliberalism in the Commissioner’s speeches, despite her use of different discourses for different audiences, are becoming more and more important in order to facilitate further reforms and liberalisation of the CAP.     

EXTREME VALUE THEORY IN FINANCE: A SURVEY

Extreme value theory is concerned with the study of the asymptotic distribution of extreme events, that is to say events which are rare in frequency and huge in magnitude with respect to the majority of observations. Statistical methods derived from it have been employed increasingly in finance, especially for risk measurement. This paper surveys some of those main applications, namely for testing different distributional assumptions for the data, for Value‐at‐Risk and Expected Shortfall calculations, for asset allocation under safety‐first type constraints, and for the study of contagion and dependence across markets under conditions of stress.     

PSC指标在VFM评价中的应用研究

英国是PFI/PPP模式的发起者和主要推广者。采用了PSC指标为基准的评价方法来获得最佳的VFM。本文研究表明:PSC指标的应用随着PPP项目在全球的开展并不具有广泛意义,分别受到来自实践和理论的质疑。这对建立我国的VFM评价体系有一定启示作用。     

论金融市场效率对企业财务目标选择的约束

企业价值最大化是国外普遍承认的财务目标,近年来在国内也得到了广泛的认同。文章以金融市场为视角来展现财务目标演变的历史线索,从中揭示了财务目标的金融约束,并论证了完全金融市场中各种财务目标的同一性,指出我国财务目标选择不应该跨越当前不完全金融市场条件的制约。     

会计人员心理与会计违规行为——一个基于治理会计违规行为的分析视角

本文运用管理心理学理论,对会计人员心理与会计违规行为之间的深层内涵进行了分析,揭示了会计违规行为是外部环境和会计人员主观心理相互作用的结果。并指出治理会计违规行为的方法是减轻外部环境给会计人员造成的心理压力及对其各种需要的威胁,同时,还要重视会计人员正确价值观的塑造和健康心理的培育。