LEGAL KNOWLEDGE AND AGILITY IN PUBLIC ADMINISTRATION

To address agility in public administration, we have developed a knowledge acquisition infrastructure for legal knowledge, based on an implementation‐oriented conceptualization of the legal system. Our objective is to reframe legal knowledge as a knowledge source in a design‐oriented task ontology, building on insights from the CommonKADS methodology for intelligent system design. The main result is to make case law and legal expert knowledge of critical incidents in organizations, two diagnostic knowledge sources underutilized in modern management and engineering, more accessible as a resource for design of agile organizational structures and intelligent systems. Copyright © 2013 John Wiley & Sons, Ltd.     

湿敏电容测试系统研究

本文研究的湿敏电容测试系统是用虚拟仪器技术组建的,将LabVIEW应用到湿敏电容测试系统中,实现对测试数据的采集、分析处理及显示。设计了通过串口方式对仪器进行控制、数据采集及对湿敏电容进行分选的方法。应用LabVIEW软件的测试系统能解决人员、时间、精度和稳定性等诸多问题,使工作人员能够通过电脑屏幕直观的看到测试结果,并将结果储存到电脑中自动分析。     

我国企业跨国并购的深层次问题探析

为了实现全球资源优化配置,获得最低成本和最高效率,企业需要进行跨国经营。当前跨国并购已成为企业进行跨国经营的最主要趋势。衡量企业跨国并购成功的标准在于收购企业是否能够实现跨国并购的预期目的。我国海尔等企业已在海外开设工厂或并购国外企业,并取得预期效果,然而由于中国企业并购缺乏经验,战略规化及管理水平较低,并购结果不理想,我国应针对存在的问题采取相应对策。     

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions.     

并购对企业R&D投资的挤出效应研究——基于并购前后资产负债率变动的视角

创新是企业内涵式的增长方式,并购是企业外延式的增长方式。在资源有限的情况下,企业如何在这两种战略之间进行权衡?本文以2007-2018年沪深A股上市公司为研究样本,发现如果并购引起企业资产负债率增加,则会对并购后的R&D投资形成"财务侵占",从而对研发产生负面影响;这种抑制作用在主并企业存在融资约束的情况下会更加显著;按企业特征划分,这种抑制作用主要存在于小企业和民营企业。研究结果为基于边界条件的并购如何影响企业创新绩效提供了实证证据,同时也为企业进行相关战略变更和投资决策提供了有益参考。     

城乡协调发展背景下的征地补偿机制研究

笔者总结现行征地补偿制度的基本特征,分析其制度缺陷,比较三种改革的办法,提出城乡协调发展背景下的征地补偿机制,指出只有将土地出让金平衡地投入到农村和城市两个区域,合理界定归公的土地增值收益比例,保护农民权益,才能统筹城乡协调发展,使整个社会福利最大化。     

从华为收购美国公司失败看企业如何控制经营风险

在全球经济一体化逐步形成的背景下,中国企业海外并购步伐加快,但从实践看,成功案例少,失败案例多。究其原因,虽然并购失败因素复杂,但企业并购前对交易风险分析与评估不足是关键环节。从风险控制、风险识别、风险评估等各环节分析,企业可将风险评估结果与企业事先确定的风险管理策略进行对比,建立风险预警机制,对达到风险预警线的风险发出预警信号,并分别采取风险规避、风险转移、风险减轻、风险承受等应对措施控制经营风险。     

基于短信技术的销售数据实时采集系统的设计与实现

随着中国移动通信业的高速发展,移动通信的用户量迅速增长,手机及其短信作为一种实用、方便、廉价的通信手段已赢得了广大用户的青睐。现代企业要想提升其产品的市场竞争力与销售终端运营效率,就必须全面、准确、及时地掌握其产品终端销售数据,只有解决了"销售末梢"的终端数据的实时性采集问题,企业管理者才能快速做出正确的生产、经营决策。文章分析了短信技术在企业终端销售数据管理中的应用,提出了新系统所应该具备的功能需求,并在此基础上讨论了系统实现中的关键技术问题及其解决方法。     

基于虚拟仪器的熟条质量在线检测系统的开发

利用LabVIEW软件平台开发了基于虚拟仪器的熟条质量在线监测系统,通过软硬件相结合,借助于数据采集卡,实时采集信号电压值并检测,利用电压值和纱条条干之间的函数关系,对熟条条干在线测量,实现实时测量分析。与传统分析仪相比,具有操作简单、处理能力强、图形输出等优点。     

TCL“诸侯文化”对并购后整合的影响

企业文化是企业竞争优势的一个重要来源,然而企业文化的刚性有可能抑制企业对环境变化的动态适应能力。TCL经过多年的发展形成了独特的企业文化,本文分析了TCL"诸侯文化"的形成,总结了"诸侯文化"的弊端,并结合文化的路径依赖机制,分析了"诸侯文化"对TCL国际化并购后整合的影响。