Racing in two dimensions

In this paper we study an industry in which there is an ongoing sequence of R&D races between two firms. Firms are engaged in product innovation. Products are horizontally and vertically differentiated. There are two key characteristics/dimensions to products, and the level at which these are embodied in products can be increased by R&D. At each time firms can spend R&D on improving their product in one or both dimensions. We allow the possibility of economies scope — so R&D undertaken in one dimension can spillover to the other. The question we are interested in is whether a firm that is ahead in a single dimension but behind in another will focus all its R&D effort in the area in which it is ahead (product specialisation), or whether it will try to do R&D in both dimensions in the hope that it might get ahead in both and end up with a superproduct that dominates in both characteristics. The outcome of this R&D competition determines a Markov transition probability matrix determining the evolution of the industry. We show that when the R&D technology is characterized by constant returns then the only steady-state outcome is one in which the economy stays forever in a position in which one firm produces a super-product and the other gives up doing R&D altogether. This outcome is unaffected by the degree of economies of scope. When the R&D technology is characterised by decreasing returns, then the industry will visit all states and so will exhibit both product specialisation and superproduct dominance at various times. Now the extent of economies of scope matters and we show that the greater the extent of economies of scope, the less likely is the industry to exhibit product dominance, and the more likely it is to exhibit product specialisation.     

会计信息质量与市场定价分析

本文以应计质量、盈余持续性、盈余可预测性、盈余平滑度作为会计信息质量的代理变量,通过研究会计信息不同纬度的质量与权益资本成本之间的关系,为投资者的市场定价及对信息质量的关注程度提供证据。研究结果表明,除盈余的持续性不显著外,其他各项质量与权益资本成本之间均呈负相关关系;在对权益资本成本的影响程度方面,无论是单独影响还是条件影响,应计质量影响程度最大,其次是可预测性。     

基于QFD的物流战略规划

分析了应用质量功能展开进行物流战略规划的意义，将物流战略规划分解为系统收集基础信息，推演，评价，整合物流战略目标四个步骤，并基于QFD方法分别进行了阐述。     

控制权转移、民营化与财务报告质量:相关研究评述与启示

随着我国资本市场的发展和国有资本的战略性退出,控制权转移的上市公司在数量和比例上进一步增加,尤其是大量国有企业转变为民营企业。如何评价控制权转移后财务报告质量变化,以及如何提高中国企业民营化趋势中财务报告质量,具有重要的现实意义。本文对国内外关于所有权转移的研究成果尤其是国有企业民营化研究进行了简要的回顾与评述,并提出了在此领域后续研究应当关注的问题,以期对我国研究民营化对财务报告质量研究提供参考。     

在市场经济中如何加强质量管理和质量监督工作

介绍刘家峡化工总厂在市场经济中加强质量管理和质量监督工作的作法：加强质量管理要把握一个“严”字,深化质量管理要突出一个“化”字,提高质量管理强调一个“优”字,巩固质量管理坚持一个“久”字。     

建立ISO9000质量体系几个值得重视的问题

质量对企业的发展是至关重要的,而贯彻ＩＳＯ９０００族标准是保证质量的有效方法。在建立和贯彻ＩＳＯ９０００中企业应重视以下几个方面的问题：１．领导的重视;２．培训;３．资源;４．贵在坚持和不断质量改进。     

企业标准化与质量管理体系

论述了企业标准化与质量管理体系的关系，以及开展标准化对建立和运行质量管理体系的作用和意义。认为标准化是质量管理体系建立和运行的重要基础，为其提供了前提条件，使其得到迅速推广应用。并指出标准化是质量管理体系建立和运行质量的关键。企业只有在实施标准化的基础上，才能使建立和运行的质量管理体系成效显著。     

论油田企业质量技术监督特点及发展趋势

从论述油田企业发展与质量技术监督的关系入手，阐述了石油工业质量技术监督工作的发展历史：分析了油田企业质量技术监督的特点，提出 了油田企业质量技术监督的趋势。认为：质量技术监督管理机构和技术检测机构的双重建设将得到进一步加强；建立施工作业质量监督与监理制度，实施勘探开发工程项目监理体制和运行体制，将成为油田企业积极探索并必须取得突破的一大课题。     

提高钻井机具产品质量的可靠性技术

钻井机具产品的设计质量和应用质量是影响钻井顺利施工的主要因素，从产品的设计到现场应用全过程的质量监控和可靠性实时评价保证了机具产品质量。通过砂泵和减振器的设计制造分析、应用过程、质量管理和风险评估，说明提高该类产品质量的可靠性技术的普遍性。     

Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations

This article aims to evaluate the credibility of information disclosed by public organizations in terms of sustainable development. It focuses on an under-studied aspect in the sustainability reporting literature—namely, the factors that may affect the credibility of disclosure practices. The study is based on a qualitative analysis of the sustainable development content of annual management reports disclosed by 113 ministries and public bodies in the province of Quebec, Canada. The findings shed more light on the main factors that affect the credibility of the information disclosed therein, particularly in terms of lack of transparency and flawed monitoring mechanisms.