资产收购与控制权转移对经营业绩的影响

控制权转移对公司经营业绩的影响是金融学界和会计学界关注的一个重要问题。本文在剔除控制权转移之后的收购资产对经营业绩的额外贡献的基础上 ,同时运用变化模型和配对模型来研究控制权转移公司在控制权转移前后的业绩变化 ,得出了两个不同的结论。控制权转移对公司业绩的影响只能采用配对模型 ,而变化模型则可以揭示控制权转移之后股东财富的变化。研究结论表明 ,控制权转移对公司业绩的影响不显著 ,但股东从控制权转移公司所得到的报酬 ,如果剔除控制权转移之后的收购资产对经营业绩的贡献 ,其显著为负 ;如果不剔除控制权转移之后的收购资产对经营业绩的贡献 ,则其与零没有显著差异 ;控制权转移之后的资产收购对公司业绩的变化具有显著的影响 ,在研究控制权转移对公司业绩的影响时 ,需要考虑控制权转移之后的资产收购行为。     

基于PLC的立体冷库控制系统设计

首先给出了冷链以及自动化立体仓库的相关重要概念,介绍了立体冷库系统的基本组成单元和系统控制要求,并且针对立体冷库控制系统需要完成的主要功能,提出了系统硬件配置中要采用的重要元器件,其主要包括可编程控制器（PLC）和传感器等,最后提供了部分关键环节的软件设计思路。实践表明,这种系统设计思想具有一定的工程应用价值和参考价值。     

基于终端准入机制的网络资源管理平台技术研究

本文主要介绍了基于终端准入机制的网络资源管理平台的研究目标、平台架构、设计原则、主要功能以及技术特点。     

电气工程的管理措施研究

电气工程是建筑工程中重要的组成部分,随着建筑智能化的发展,技术的更新更快,要求的质量高标准,电气工程的管理工作变得越来越重要。一套具有安全保障的管理措施能够给社会带来经济效益的同时,也能让工作人员对工作保持极大的热情。本文主要是通过对目前的形式分析对电气工程管理工作作进一步的探究。     

工程项目施工进度分析及控制

文章主要对工程项目进度控制的影响因素进行了分析,从组织、经济、合同、技术等方面提出了具体的控制措施。     

Performance evaluation of production systems monitored by statistical process control and off-line inspections

Quality and productivity performance measures are very often considered in separate phases of the production system design process. However, the production system architecture affects the efficiency of the quality control system as well as the quality control configuration has an impact on the performance of the production system.The paper proposes a new analytical method for evaluating the performance of production systems in which statistical process control (SPC) techniques are implemented. Machines behaviour is monitored by measuring quality characteristics of the produced parts through off-line inspection devices and sampling inspections. The numerical results show the good accuracy of the proposed method, provide new insight in the relations among the two areas and pave the way to the joint design of production logistics and quality control systems.     

Economic design of an chart for short-run production

The aim of this paper is to present an economical design of an X chart for a short-run production. The process mean starts equal to μ₀ (in-control, State I) and in a random time it shifts to μ₁>μ₀ (out-of-control, State II). The monitoring procedure consists of inspecting a single item at every m produced ones. If the measurement of the quality characteristic does not meet the control limits, the process is stopped, adjusted, and additional (r-1) items are inspected retrospectively. The probabilistic model was developed considering only shifts in the process mean. A direct search technique is applied to find the optimum parameters which minimizes the expected cost function. Numerical examples illustrate the proposed procedure.     

管道防腐技术的质量控制与应用

因管道腐蚀穿孔而不得不重新更换管线的施工活动经常发生。从而管道腐蚀造成的损失极为巨大,所以管道腐蚀一直是困扰油田地面建设的一个重要问题。而防腐质量的好坏,直接影响着管道的使用寿命,因此,分析还氧粉末外喷涂技术在管线防腐工程中的应用情况,对防腐质量控制有着非常重要的意义。     

CEO compensation in EU telecom companies: Does the state design the right incentives?

This paper analyzes the structure of CEO pay in European fixed telecommunication companies, focusing on the impact of state ownership. Results show that, under the (partial or total) control of the state, the level of CEO compensation is lower and pay-performance sensitivity is higher than in privately-controlled firms. This finding suggests the state provides an incentive as well as a monitoring effect. However, when the state holds the majority of the shares, the pay level is significantly affected by the CEO power, suggesting that in these firms, CEOs are more likely to be entrenched with boards and succeed in raising their pay.     

对房地产开发项目成本控制的思考

房地产开发项目成本控制是房地产开发企业永恒的主题。它涉及到开发项目前期策划、规划、设计、施工、销售等环节。文章分析了房地产开发项目各阶段的成本费用的特点,结合本公司具体实例,提出了针对不同时期具体成本费用的控制措施。