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.     

高校设备招标中供应商选择存在的问题与对策探讨

招标采购作为一种科学高效的方式已被高校设备购置广泛采用,然而我国高校设备招标工作起步较晚,各环节不够完善,目前存在诸多问题。本文从四个方面界定供应商选择的标准与审核工作,在分析现阶段供应商选择存在问题的基础上,给出相应的解决办法。     

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.     

积极推行CALS战略实现装备物流信息标准化

由于信息基础建设薄弱并缺乏标准化规范,目前装备物流各系统信息不能完全互联互通,形成了一些“信息孤岛”.CALS战略是一项受到许多发达国家重视的策略,对促进信息化建设具有重要的指导作用.通过推行CALS战略,以CALS战略为指导,实现装备物流信息标准化将成为我军装备物流领域的必由之路.     

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。     

黑龙江省装备制造企业国际化经营商标陷阱及对策研究

黑龙江省装备制造企业因知识产权意识淡薄以及短期行为严重等原因时常陷入跨国公司设计的知识产权陷阱中。针对知识产权陷阱中的商标陷阱,在深入分析企业国际化经营可能遭遇的商标陷阱的基础上,提出企业规避商标陷阱的对策建议。     

一种新的卫星通信信号快速盲检测方法

提出了一种卫星通信信号快速盲检测算法,该算法能够适应频谱不重叠的多信号环 境,并能准确估计信号的数量、中心频率及带宽等参数。算法既高效又简单,所需数据量少 且适应低信噪比条件,适于在星载设备上实现。理论分析和仿真及测试结果证明了算法的有 效 性。