上海烟草工业印刷厂ERP系统的设计与实现

文章以上海烟草工业印刷厂ERP系统建设为基础,首先介绍了其所在印刷业的行业特征以及其自身的背景,接着对其ERP系统从系统架构、具体功能和实施情况3个方面分别进行了介绍,对其采用C/M/S体系结构做了详细论述,并对其九大业务功能做了分析。     

Dynamic capabilities and e-service

The rapid, pervasive growth of Internet use for business purposes has had a noticeable effect on numerous firms' business strategies. This type of perturbation among competitors results in a more dynamic market. To be successful in such a market often requires a firm to reexamine how it competes. In recent years, two strategic management theories—the resource-based view (RBV) and the dynamic capabilities theory (DCT)—have been advanced by proponents as being the key to developing successful competitive advantage. We argue that the DCT is a logical extension of the RBV. Operationalization has been a critical issue for both theories, and this paper fills a gap in the literature by offering a method of operationalizing dynamic capabilities. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.     

The contingent influence of organizational capabilities on proactive environmental strategy in the service sector: An analysis of North American and European ski resorts

Our study of 134 North American and European ski resorts examines the influence of externally focused organizational capabilities on the generation of proactive environmental strategies under contingent effects of uncertainty in the general business environment. We find that the capabilities of strategic proactivity and continuous innovation are associated with proactive environmental strategies. Managerial perceptions of uncertainty in the general business environment moderate the deployment of the capability of continuous innovation at all levels of uncertainty and stakeholder engagement at low and average levels of uncertainty. The study contributes to the resource‐based view (RBV) by illuminating an important contingency under which capabilities are likely to be deployed to generate a proactive corporate strategy. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

“Keep silent and make money”: Institutional patterns of earnings management in China

Assessing the overall quality of Chinese financial data is important to both academic researchers and regulators. Using data from the industrial census of China, we examine the institutional pattern of the manipulation of reported profit statistics by manufacturing firms. This manipulation of profits is called “earnings management.” We find that earnings management is more pervasive in China than in mature market economies such as the U.S., and that Chinese firms appear to follow a “keep silent, make money” strategy by managing their reported earnings to zero. Specifically, we find that increased earnings management is associated with state-owned firms, firms reporting to higher levels of government, and firms in more marketized regions.     

Suppliers’ and customers’ information asymmetry and corporate bond yield spreads

This study investigates the information asymmetry effects of suppliers and customers on a firm’s bond yield spreads by employing American bond market data from 2001 to 2008. This study finds that both suppliers’ and customers’ information asymmetry effects significantly explain a firm’s bond yield spreads. Besides, the information asymmetry effects of more important suppliers and customers are more significant than those of less important ones. The results are robust even after controlling for other well-known firm specific and economic variables.     

Determinants of online shopping: Examination of an early-stage online market

A conceptual framework intended to predict the number of online purchases made by Internet users in an early stage market is presented and examined using data collected in Israel. Those more likely to report buying online saw low costs and substantial benefits associated with e-shopping. They were experienced Internet users who valued online information searching. They were also more likely to shop over the phone, but did not especially like to go shopping. Finally, they tended to be the primary purchaser in the household. Our framework enhances understanding of the factors affecting consumers' online shopping behaviour, aides in profiling typical electronic shoppers, and may help practitioners develop more personalized marketing programs to increase e-commerce sales. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.     

Leading Indicators for Euro‐area Inflation and GDP Growth*

In this paper, we evaluate the role of a set of variables as leading indicators for Euro‐area inflation and GDP growth. Our leading indicators are taken from the variables in the European Central Bank's (ECB) Euro‐area‐wide model database, plus a set of similar variables for the US. We compare the forecasting performance of each indicator ex post with that of purely autoregressive models. We also analyse three different approaches to combining the information from several indicators. First, ex post, we discuss the use as indicators of the estimated factors from a dynamic factor model for all the indicators. Secondly, within an ex ante framework, an automated model selection procedure is applied to models with a large set of indicators. No future information is used, future values of the regressors are forecast, and the choice of the indicators is based on their past forecasting records. Finally, we consider the forecasting performance of groups of indicators and factors and methods of pooling the ex ante single‐indicator or factor‐based forecasts. Some sensitivity analyses are also undertaken for different forecasting horizons and weighting schemes of forecasts to assess the robustness of the results.     

Entrepreneurial Signaling via Education: A Success Factor in Innovative Start-Ups

Unlike traditional start-ups, innovative start-ups and their respective market partners are faced with severe problems of asymmetric information due to their lack of prior production history and reputation. Here, we study whether and how entrepreneurial signaling via education can help innovative entrepreneurs signal their abilities to banks and prospective employees. We argue that innovative entrepreneurs signal their quality by means of certain characteristics of their educational history. In particular, we expect potential employees to use an entrepreneur’s university degree as a quality signal when deciding whether to accept a job at an innovative start-up, and we expect banks to use a more precise indicator, namely the actual length of study in relation to a standard length, as a signal when deciding to extend credit to an innovative founder. By contrast, traditional start-ups are not faced with the same problems of asymmetric information, so we do not expect employees or banks to require the same signals from them. We empirically test our hypotheses using a dataset of more than 700 German start-ups collected in 1998/99. All hypotheses are borne out by the data.     

An examination of the relationships among market orientation,innovation resources,reputational resources,and company performance in the transitional economy of Slovenia

We investigated relationships among market orientation, innovation and reputational resources, and their impact on market performance and financial performance within the transitional economy of Slovenia. Market orientation related positively to market and financial performance of firms indirectly through innovation and reputational resources. Reputational resources associated positively with loyalty, market share, and sales volume, innovation resources associated positively with market share, and sales volume indirectly through customer loyalty. Selected marketing resources related positively to financial performance indirectly through customer loyalty, market share, and sales volume. The implications of these findings for theory and practice are considered. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

Effects of signed versus unsigned internally administered questionnaires for managers

An assessment was made of the effects of signed and unsigned questionnaires on return rates and response patterns to sensitive and nonsensitive items when respondent confidentiality was not promised. The subjects were 126 grocery store managers who responded to a job attitude questionnaire internally administered by their firm's personnel office. Response patterns were found to be influenced by signing questionnaires. There were no differences in response rates between groups.