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1.
IT集成项目的风险评价与控制 总被引:3,自引:0,他引:3
李维宁 《中南财经政法大学学报》2003,(1):89-93
本文就 IT集成项目的风险问题进行了系统研究和探讨 ,其内容包括 IT集成项目的特点、风险的产生与特征、预测和评价、防范和控制等。 相似文献
2.
旅游企业竞争力评价分析 总被引:1,自引:0,他引:1
随着旅游业的快速发展,提高竞争力成为旅游企业获得生存和发展的必要手段。本文根据旅游行业的行业特性,分析了旅游企业竞争力的内涵、特征以及构成要素。运用层次分析法(AHP),构建模型,对旅游企业的竞争力进行分析评价。并抽取了部分旅游类上市公司进行实证评价研究,根据评价结果,给出提升旅游企业竞争力的建议。 相似文献
3.
In this research, we develop a fresh analytical model to examine the impact of brand quality on the firms’ performances when two firms selling substitute products form a brand alliance. Our results indicate that when two products have equal brand qualities, brand alliance is always a beneficial strategy for two firms to employ. However, when two products have different brand qualities, brand quality differential shows a positive relationship with the profit of the firm with the low-quality brand but demonstrates a negative relationship with the profit of the firm with the high-quality brand in the brand alliance. Our results also show that brand quality differential has a greater effect on the profit of the firm with the high-quality brand than on that of the firm with the low-quality brand. In addition, we find that brand alliance becomes much more valuable to the firm with the high-quality brand when the brand quality differential decreases, but the value of brand alliance has a concave relationship with the profit of the firm with the low-quality brand when the brand quality differential increases. 相似文献
4.
我国企业财务决策分析框架的构建 总被引:1,自引:0,他引:1
本文提出建立适应我国资本市场化条件下的企业财务决策分析框架问题,主要包括价值极大化目标问题、无风险利率的形成机制及测算、市场风险的定价、权益资本风险溢价、试算财务报表的编制、自由现金流量测算以及股权资本价值测算等. 相似文献
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农药企业社会责任指标体系与评价方法 总被引:4,自引:0,他引:4
企业社会责任评价体系是企业履行社会责任的指南和准则,是引导和规范企业行为的信息工具,是农药企业社会责任从定性研究到定量评价、从理论到实践的桥梁和纽带。本文在构建指标体系原则指导下,设计了农药企业社会责任综合评价指标体系,从经济效益、创新能力、产品质量、售后服务、环境保护、员工权益、社区关系和慈善公益八个方面设计指标反映农药企业社会责任评价所包含的主要内容,并利用层次分析法确定了不同子目标和指标的权重,同时就企业间横向比较和单一企业纵向比较两种情形,分别给出了社会责任综合评价的方法。 相似文献
7.
Horng Jeou-Shyan Hsu Hsuan Liu Chih-Hsing Lin Lin Tsai Chang-Yen 《International Journal of Hospitality Management》2011
The purpose of this study was to identify top managers’ competencies in hotel unit leaders perceived to be most critical for career development, and using the Fuzzy Delphi and Analytic Hierarchy Process methods to determine perceptions of the importance of various competencies in different dimensions. This study uses snowball sampling methods to collect data from 25 hotel top managers and uses qualitative and quantitative surveys, including interviews, questionnaire review and a questionnaire survey. A two-stage research design is adopted to understand the differences in perceived competency requirements better. The analytical results demonstrate the required competencies of top managers in the hotel industry, and divide them into generic and technical dimensions, 18 competency domains, and 107 competency indices. The top three most important competency domains are “leadership,” “crisis management,” and “problem-solving.” The proposed management competency framework provides an important implication for educators, practitioners, and researchers. 相似文献
8.
随着经济全球化和新工业的发展,企业高技术创新在国家乃至全球经济增长中的贡献度日益提高。为了适应这种新的发展态势的需要,进而为提高我国企业的高技术创新能力提供制度保障和技术基础,有必要对高技术创新过程产生影响的因素进行评价,以确定各因素的影响作用的大小。本文对促使高技术创新成功的若干要素采用层次分析法进行评价,以有助于优化高技术创新战略的选择。 相似文献
9.
Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology. 相似文献
10.
The Requisition–Compensation Balance of Farmland (RCBF) is a strict policy in China aimed at controlling farmland conversion and replenishing farmland loss caused by urban expansion through a set of top-down quotas. These conflict with local interests, since land conversion from agriculture to construction is a key tool by which local governments attract investment and raise fiscal revenue. How should local authorities respond to this centralized policy? This paper presents a framework “quantity–quality–productivity–environment” to investigate local governments’ coping strategy and the holistic performance of the RCBF. The empirical study indicated that local jurisdictions placed economic and financial growth first and continued expropriating farmland on a large-scale, including land of high quality, for development. However, impelled by compulsory quotas and supervision from governments at higher levels, local authorities would partly replenish the quantity loss through farmland exploitation, regardless of the quality of the new cropland and the possible environmental impact. Consequently, fast requisition and unqualified compensation undermined the capacity of regional agricultural output. We suggest that the RCBF is not capable of guaranteeing food security, whilst farmland supplementation threatens the local environment. 相似文献