Grey Critical Chain project scheduling technique and its application

Based on the idea of Grey System and interval number coefficient notation, a Grey Critical Chain scheduling approach is studied. According to Grey system Theory, the time of project or task completion can be considered as the object that extension is definite but intension is uncertain, which is coincident with the character of the project management. The Grey Critical Chain Scheduling Technique mainly aims at the single project time management, but the management idea can also be applied to the other knowledge areas of the project management. In this technique, we improve the selection method of the buffer time in the Critical Chain, in order to obtain reasonable Feeding Buffer time and Project Buffer time. In this paper, we will use an example to discuss the Grey Critical Chain Scheduling Technique, compare Grey Critical Chain with Program Evaluation and Review Technique, Critical Chain and Fuzzy Critical Chain, and analyze the advantages, disadvantages and applicable scope of their own.     

The value relevance and reliability of reported goodwill and identifiable intangible assets

We examine the value relevance and reliability of reported goodwill and identifiable intangible assets under Australian GAAP from 1994 to 2003; a period characterised by relatively restrictive accounting treatment for goodwill and relatively flexible accounting treatment for identifiable intangible assets. Our findings, using an adaptation of Feltham and Ohlson (1995), suggest that for the average Australian company the information presented with respect to both goodwill and identifiable intangible assets is value relevant but not reliable. In particular, goodwill tends to be reported conservatively while identifiable intangible assets are reported aggressively.     

价值投资策略研究

价值投资是以合适的价格买入业绩优良的上市公司的股票并长期持有，等待股价随着公司业绩的提高而上涨，从而获得较高投资收益的一种投资策略。价值投资是低风险、高回报的投资。具有优化配置金融资源和投资的基本功能。进行价值投资必须选准投资对象和投资时机，并耐心地长期持有，进行合理的投资组合。价值明星企业（公司）是价值投资的基本对象。进行价值投资必须与价值运作相结合，并实行正确的选股策略，才能够取得较高的投资收益。     

客户化供应链下顾客生命周期价值计量研究

在客户化供应链中,顾客资产对企业的生存和发展发挥着至关重要的作用,而目前缺乏对顾客生命周期价值计量的有效探讨。为此,基于客户化供应链的研究背景,在综合现有研究顾客生命周期价值不同成果的基础上获得了顾客生命周期价值计量模型,并针对该模型的不足提出了修正方案,从而获得最终的顾客生命周期价值计量模型,为提高供应链企业顾客资产管理水平,促进供应链企业顾客资产的增值提供计量依据。     

跨国多元化的绩效研究：回顾与展望

近年来我国企业的跨国多元化经营发展迅速,然而国内有关跨国多元化的绩效研究较为少见。本文通过对相关研究成果进行回顾,归纳出跨国多元化变量的计量特点和其与公司绩效的关系模型种类,并对未来研究方向进行展望,为我国学者在未来跨国多元化的研究中提供了参考和借鉴。     

Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility

This study examines empirically the effects of market volatility on the value relevance of fair values. Using the modified Ohlson model ( 1995 ) and a sample of U.S. financial companies for the period of 2008 to 2013, this study shows that fair values are priced at a significant discount when market volatility is high. Song ( 2013 ) shows analytically that the effectiveness of fair value accounting is negatively affected by market volatility. Findings of the current study suggest that investors understand the effects of market volatility on fair values and price them accordingly. The study extends the research on the determinants of the usefulness of fair values by looking beyond factors associated with the reliability of estimated fair values (Level 2 and Level 3 fair values). This study has practical implications: current accounting standards for fair value measurement acknowledge the limitations of the market as a source of fair values by offering a three‐level fair value hierarchy with provisions for fair values to deviate from market prices. Findings of this study shed light on a previously little studied factor, that is, market volatility, on the usefulness of fair values.     

项目进度绩效指标的改进及其动态性预测

传统的挣值方法中,进度指标的预测多表现单期、静态的特性,存在严重的局限性。为了改进和完善挣值管理方法中进度指标体系,在考虑时间序列的基础上,将统计方法引入挣值管理进度指标体系中,用更加科学的方法对项目进度指标进行描述,并在此基础上基于贝叶斯推断方法,加入专家意见,从统计学的角度提出了进度绩效指数的动态预测模型,因而,可以为项目管理者提供科学的据侧依据。     

对外直接投资与价值链参与：分工地位与升级模式

对外直接投资和全球价值链是学术研究的前沿问题。本文运用对外直接投资和世界投入产出表等数据深入分析对外直接投资的“价值链升级效应”,结果显示：首先,对外直接投资能够显著提高企业在全球价值链体系中的“分工地位”,促进企业产品升级和功能升级;其次,多分支机构和研发加工型对外直接投资更有利于企业价值链升级,投资于发达国家有利于企业产品升级,而投资于发展中国家更有利于企业功能升级。     

全球价值链下中小企业技术创新能力影响因素研究——基于文献分析视角

中小企业如何跨越全球价值链"低端锁定"是一个极富挑战性的课题,通过对国内外全球价值链下企业技术创新能力研究的梳理,一方面界定了全球价值链下中小企业技术创新能力的概念,探讨了全球价值链下中小企业技术创新能力生成与提高机理;另一方面,系统地总结了全球价值链下中小企业技术创新能力影响因素,并就全球价值链治理模式、企业战略、市场创新等因素对企业技术创新能力的影响进行了分析。     

演化视角下全产业链创新网络结构及核心企业行为对创新绩效的影响——以苹果公司网络为例

从理论上分析了全产业链创新网络结构特点以及核心企业行为模式与创新绩效的关系,提出相关假设;从开放性的2个维度,即开放广度和开放深度量化核心企业开放式创新的行为模式。依据偏最小二乘法,将结构和行为模式的表征变量作为自变量,创新绩效的4个表征变量作为因变量,进行交叉检验;最后选取1个主成分进行回归分析,检验理论假设。