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Yuanlue Fu 《中国经济评论(英文版)》2006,5(6):1-12
Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain. 相似文献
125.
2019年普赖斯奖获得者是德国科学计量学家LutzBornmann,至此在30位普赖斯奖获得者中,德国共有两位学者获此殊荣,反映了德国科学计量学研究在国际上的重要地位。因此,有必要对德国科学计量学发展及国际影响力进行研究。以Scientometrics期刊数据以及施引文献作为数据来源,通过使用词频分析、战略坐标图、文献计量分析、Python爬虫方法、引文分析展现德国科学计量学在国际舞台上的战略地位。结果发现,第一阶段德国科学计量学发展处于较为领先的地位,但第二阶段稍逊于第一阶段。德国在科学计量学领域的发展有较为明显的领头羊效应,即第一、第二阶段都有一家机构、一名学者一枝独秀,引领德国乃至世界科学计量学发展。 相似文献
126.
构建企业战略业绩评价指标体系的现实作用在于强化企业战略管理,实现企业的战略目标。借助平衡记分卡的思想初步探讨企业战略业绩评价指标体系的基本框架,论述业绩评价指标的两个权变因素有利于实现企业管理的战略目标。 相似文献
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国际战略联盟及其相关理论研究 总被引:1,自引:0,他引:1
就国际战略联盟的定义规范、与其他合作形式的区别及其相关的理论进行分析 ,指出多角度、跨学科地研究国际战略联盟是非常必要的。 相似文献
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Thushyanthan Baskaran 《Journal of urban economics》2012,71(1):114-127
Cooperative federations are usually characterized by the existence of bailout guarantees and intergovernmental transfer schemes. This paper explores whether such features of cooperative federations lead to subnational soft budget constraints using panel data from the German States covering the 1975-2005 period. The methodology is based on the premise that subnational governments’ borrowing will exhibit vertical and horizontal strategic interactions if they operate under soft budget constraints. Therefore, a test for strategic interactions in subnational borrowing can be used to infer whether a cooperative federation like Germany is susceptible to soft budget constraints. The results suggest that state borrowing in Germany exhibited horizontal but not vertical interactions during the time-frame of the analysis. This indicates (i) that German States faced soft budget constraints and (ii) that they were more concerned about the likelihood of a bailout than about its volume. 相似文献
129.
了解和掌握企业的整体状况及发展质量是利益相关者保护其权益的关键,也是市场经济健康发展的必然要求.财务数据一方面能够体现企业进行的经济业务活动,另一方面又能检验企业经济活动的执行情况.因此,有效分析企业财务状况质量对综合评价企业的质量具有重要意义.文章从战略视角出发,参考SY重工2019年财务报告数据,对其发展战略及管理... 相似文献
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Bruno Miller Author Vitae John-Paul Clarke Author Vitae 《Technological Forecasting and Social Change》2007,74(1):18-35
Air transportation is a key strategic asset in that it provides access to markets and thereby enables the economic development of nations. Thus, in order to maintain their competitiveness in a global economy, countries must invest in air transportation infrastructure to ensure their ability to meet current and future demand for aviation services. The objective of this paper is to develop and illustrate a methodology for evaluating the strategic value of air transportation infrastructure, in particular the benefits associated with the ability to react quickly to changes in the market. The hypothesis is that by recognizing and taking advantage of this strategic value, it may be possible to design better policies for aviation infrastructure delivery.The methodology developed here uses system dynamics to model different strategies for infrastructure delivery. These strategies are defined by three variables: the amount of capacity increase, the time to deliver the capacity and the congestion threshold that triggers the need for capacity delivery. Monte Carlo simulation is used to take into account multiple sources of uncertainty. The model shows that a strategy of capacity delivery based on small increments and short response times can yield more benefits than strategies that consider large capacity increases and long response times. Furthermore, in the specific airport example considered here, it was found that a congestion threshold of 75% should be the trigger for capacity enlargements if strategies based on small capacity increments and 1 or 5 years to increase capacity are considered. The lesson for decision-makers is that congestion delays must be addressed with foresight. 相似文献