基于挣值理论下的项目成本动态控制应用研究——以南京交通职业技术学院H楼为例

成本控制是项目管理的重要组成部分,实现利润最大化是企业的最终目标,而这只有通过强化项目成本控制来实现。本文结合实际案例,基于挣值理论下对施工项目成本动态控制进行应用分析,进一步说明挣值分析方法对提升工程项目成本控制的作用。     

无砟轨道CA砂浆施工工艺与质量控制

无砟轨道板采用CRTSⅡ型板,是我国高速铁路施工创新的先进技术成果,其中的水泥乳化沥青砂浆灌注是该项技术的关键。为彻底解决这一技术难题,在现场做了大量的灌浆和揭板试验,摸索总结出了一整套施工技术,保证了灌浆质量,加快了施工进度,降低了作业劳动强度,为CRTSⅡ型板式无砟轨道铺板灌浆施工的快速展开提供了施工参数和经验。     

辽宁省公路新旧路基结合部处治技术分析

本文根据辽宁省公路改扩建工程,针对公路新旧路基内部和外部处治技术进行了分析,针对目前出现病害进行新旧路基综合处治技术,为广大设计与施工人员提供参考。     

高校网络管理与防护工作的优化设计与研究

随着湖北省教育信息化建设试点改革工作的深化,各院校信息化程度不断提升,也赋予了校园网络平台新的要求。这不仅在考验着现有的网络架构与设备,也对软件控制与资源共享技术提出了新的要求,其建设核心基本汇聚于庞大数量级的设备整合与终端控制。基于校园网络一体化硬件基础,通过开发可视化控管软件可基本解决这一难题,从而实现校园网络集中控制与防护。     

浅谈海上钢管桩防腐制作

本文通过对北东口水道特大桥海上平台的研究,系统地介绍了海上钢管桩的防腐制作工艺——钢管桩表面涂敷技术。在实际应用的质量检验中证明该技术有良好的效果,有效的控制了钢管桩的腐蚀破坏。     

Effects of control on the performance of information systems projects: The moderating role of complexity risk

Control of projects is a core issue for organizations. Successful projects, such as information systems projects, enable organizations to develop a superior supply network and enhance the capability of operations management. A few studies have investigated the effects of control on project performance; however, complexity risk has not been integrated into the relationship between control and performance. Limited evidence has been provided concerning whether modes of control differ in their effectiveness in the presence of a single risk factor. Based on quantitative data obtained from 128 information systems projects, behavior, outcome, clan, and self-control are empirically determined to be positively associated with the system performance of projects. However, complexity risk generates a mixed moderating effect on the relationship between control and performance. In the presence of a high complexity risk, the effects of behavior and self-control on performance are low, whereas the effectiveness of outcome and clan control increases. This finding implies that complexity risk is a double-edged sword with regard to control. Each control mode exhibits different characteristics and effectiveness under high complexity risk. Therefore, appropriate control modes should be carefully selected, and highly effective control modes, such as outcome and clan control, should be prioritized in managing complex system projects.     

Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?

We find that cash holdings are more valuable for firms disclosing material weaknesses in the Sarbanes–Oxley (SOX) 404 internal control assessments. We estimate that the value spread for firms with weak controls vs. effective controls is about $0.25 for an extra dollar of cash. Our results are not driven by account-level weaknesses but by more severe, company-level weaknesses in internal control over financial reporting (ICFR). Further, the economic consequences of cash resources significantly decrease with the remediation of previously reported material weaknesses. These results suggest that the favorable (precautionary) impact induced by weak ICFR appears to more than offset the adverse (agency) effect entailed by ineffective ICFR. Overall, our results survive alternative variable specifications, sample splits, matched sample analyses, and a variety of controls.     

Intellectual property rights in a quality-ladder model with persistent leadership

This paper analyzes the effects of intellectual property rights in a quality-ladder model of endogenous growth in which incumbent firms preemptively innovate in order to keep their position of leadership. Unlike in models with leapfrogging, granting forward protection, and imposing a non-obviousness requirement reduces growth. In the main case where entrants and incumbents have free access to the same R&D technology, infinite protection against imitation, granted independently of the size of the lead, maximizes growth. If entrants have to engage in costly catch up before they can undertake frontier R&D, growth is maximal for a finite (expected) length of protection against imitation.     

INVESTMENT BEHAVIOUR,CORPORATE CONTROL,AND PRIVATE BENEFITS OF CONTROL: EVIDENCE FROM A SURVEY OF UKRAINIAN FIRMS

We analyse the impact of ownership and corporate control on firms’ investment using the 2001 survey of Yacoub et al. on Ukrainian firms. The model explains investment by output, financial and soft budget constraints, and corporate control (and ownership) categories potentially enjoying private benefits of control. We find that the corporate control model fits better than the ownership model, a negative relationship between state and employee control and firms’ investment, and evidence for the presence of soft budget constraints. A negative relationship between firms’ investment and the relative size of non‐monetary transactions strengthens the conclusion of private benefits of control impacting investment.     

Do economic institutions matter for trade liberalization? Evidence from China’s Open Door Policy

Trade liberalization can promote export by inducing better resource allocation and more advanced technologies. Although the literature emphasizes the mechanism of geographic proximity, this paper identifies an institutional effect. Using infant mortality rate as an instrument that is irrelevant to export and geographic effects, we confirm that the openness due to China’s Open Door Policy promotes firm exports. We further document that the positive relationship between openness and firm exports is mediated by property rights protection and corporate autonomy, either of which reflects institutional quality at the constraint on the government’s strategic behavior. In particular, our estimates are robust to different samples, different estimation methods, and endogeneity bias.