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271.
272.
增值税转型对企业固定资产投资影响的实证研究 总被引:8,自引:0,他引:8
增值税已经成为我国财政收入来源的第一大税种,2004年我国选择率先在东北地区进行增值税转型试点。增值税转型是否增加了企业的固定资产投资,是否促进了东北地区的经济发展以及转型是否达到了预期的目的?本文在收集大量试点单位资料的基础上,借助数学模型,对增值税转型对企业固定资产的投资影响这一现实问题进行了实证分析。 相似文献
273.
274.
《International Business Review》2022,31(6):102027
We address the questions of whether multinational (MNC) subsidiaries are more likely to introduce green innovation (GI) than domestic firms and how intra-MNC resources are likely contribute to this effort. Using the Community Innovation Survey for 14 European countries and adopting a knowledge-based view of the MNC, our results suggest that subsidiaries have an advantage of foreignness in GI as respect to domestic firms, especially when they have an innovation mandate (i.e., competence-creating subsidiaries). Our findings also support that intra-MNC and extra-MNC cooperation for innovation increases subsidiary probability to introduce GIs, the two being substitutes. 相似文献
275.
The purpose of this paper is to study how organizational rejuvenation is used to increase and support knowledge exploitation
in multinational enterprises. Using case-study data to explore the theoretical arguments, interesting findings emerge. The
main finding is that entrepreneurial activities in IT industry enable organizational rejuvenation with repercussions beyond
the focal function. Other findings relate to how corporate entrepreneurship activities provide possibilities for continuous
knowledge exploitation within the MNE and how entrepreneurial groups inside MNEs form the foundation from which the organizational
rejuvenation originates. Finally, the form of organizational rejuvenation studied embraced both structural and behavioral
changes.
The authors acknowledge an equal share in the development of this article. 相似文献
276.
Knowledge sharing sometimes plays a key role in the performance of clustered organizations, particularly small and medium-sized enterprises (SMEs), however, SMEs also face significant knowledge-related disadvantages due to their lack of absorptive capacity and functional expertise. This study investigates the influence of technical specialists on knowledge flow in a wine cluster in Australia. The main contribution of this paper is a finding that the technical specialist's gatekeeping role both links clustered SMEs to the global wine “systemworld” by transferring knowledge of technical developments and innovation, and simultaneously develops and refines regional winemaking styles by sharing locally specific, experientially derived knowledge. Technical specialists drew on bridging and bonding social capital to identify and retrieve specialist knowledge, and were capable of assimilating complex technical knowledge into the cluster. These findings are particularly significant because recipients were typically small and micro-firms, which are frequently located outside cluster knowledge-network. 相似文献
277.
港口物流的增值服务是根据客户需求提供的各种延伸的物流服务活动,是在基本物流服务的基础上延伸出来的具有独特性和创新性的服务。港口物流增值服务是社会经济发展的必然要求,也是港口物流企业提升竞争力的有力武器。文章介绍了增值服务的定义,分析了增值服务给港口物流企业带来的经济效益,并针对目前港口物流企业提高增值服务能力的局限性及意义提出了提升增值服务能力的对策。 相似文献
278.
Matthias Kräkel 《International Journal of the Economics of Business》2005,12(2):193-209
Transferring knowledge to an agent makes him more successful or productive, which is beneficial for the principal. However, knowledge transfer also increases the agent’s outside option. I identify two reasons for withholding knowledge — to reduce labor costs within a principal–agent relationship, and to weaken the agent in case of a separation. Moreover, the role of synergy is discussed both for building up a principal–agent relationship and for transferring knowledge. While synergy is decisive for knowledge transfer, cooperation between the principal and agent may even take place in the absence of synergy. Furthermore, I analyze whether the principal is more likely to transfer knowledge to a more able or to a less able agent. Finally, the advantages and disadvantages of a noncompetition clause are briefly discussed. 相似文献
279.
280.
群体知识创新是目前知识创新发展的重要方式,SNS为促进知识创新提供了虚拟网络环境。本文介绍了SNS的特点,分析了当前技术环境下群体学习模式的变化以及群体交互学习与企业知识创新的关系,提出了企业群体行为的概念结构,构建了基于SNS的群体学习交互机制。 相似文献