需求弹性理论分析及企业决策应用

需求价格弹性是需求弹性分类中的一种,它与企业的销售收入有着直接的关系,而传统理论对于需求价格弹性与企业销售收入间关系的结论不够准确,本文在传统理论的基础上,更进一步的给出相关的证明。并且本文也分析需求弹性理论在企业决策中的重要应用。     

轮轴模型在项目群风险管理中的应用

在可视化管理的基础上,对项目群风险管理进行可视化设计,建立三维项目群风险管理模型;使项目风险管理复杂过程清晰化,为项目群风险管理提供新的理论视角,提高项目群管理绩效。     

学习型社会中的为师之道

在现代学习型社会,教师必须要成为学习型教师,在继承传统师道的同时,树立崇高理想,追求人生培养,教书育人,为人师表。     

如何进行现金流量表分析

在日益崇尚"增值为金,现金至尊"的现代理财的环境中,对信息使用者而言,现金流量表的分析变得越来越重要。文章分析了现金流量表的目的、意义和基于现金流量表的评价以及阅读流量表时应注意的问题。     

Does social capital determine innovation? To what extent?

This paper deals with two questions: Does social capital determine innovation in manufacturing firms? If it is the case, to what extent? To deal with these questions, we review the literature on innovation in order to see how social capital came to be added to the other forms of capital as an explanatory variable of innovation. In doing so, we have been led to follow the dominating view of the literature on social capital and innovation which claims that social capital cannot be captured through a single indicator, but that it actually takes many different forms that must be accounted for. Therefore, to the traditional explanatory variables of innovation, we have added five forms of structural social capital (business network assets, information network assets, research network assets, participation assets, and relational assets) and one form of cognitive social capital (reciprocal trust). Based on the survey data administered from April to June 2000 to 440 manufacturing firms of diverse industries in a region in the southwest of Montréal, we have found that 68.5% of the firms have developed product or process innovations during the 3 years preceding the survey. Assuming that innovation is not a discrete event but a complex process, we have modeled the decision to innovate as a two-stage decision-making process: in the first stage, the firms deal with the decision about whether to innovate or not whereas, at the second stage, the firms that have decided to innovate must make a decision about the degree of radicalness of the innovation to undertake. In a context where empirical investigations regarding the relations between social capital and innovation are still scanty, this paper makes contributions to the advancement of knowledge in providing new evidence regarding the impact and the extent of social capital on innovation at the two decision-making stages considered in this study. Regarding the decision to innovate or not that firms must initially make, we have provided strong evidence that diverse forms of social capital influence this decision and, more importantly, that marginal increases in social capital, especially in social capital taking the forms of participation assets and relational assets, contribute more than any other explanatory variable to increase the likelihood of innovation of firms. As for the decision to be made at the second stage concerning the magnitude of radicalness to bring in the development of new product or process innovations, this paper contributes to the advancement of knowledge by supplying the strongest evidence that diverse forms of social capital determine the radicalness of innovation, and more importantly, that social capital taking the form of research network assets contributes more than any other explanatory variable to explain the radicalness of innovation. The second variable that exerts the strongest impact on the radicalness of innovation is the number of different advanced technologies employed by firms for production.     

Interactive data and retail investor decision‐making: an experimental study

The results of an experimental study of retail investors' use of eXtensible Business Reporting Language tagged (interactive) data and PDF format for making investment decisions are reported. The main finding is that data format made no difference to participants' ability to locate and integrate information from statement footnotes to improve investment decisions. Interactive data were perceived by participants as quick and ‘accurate’, but it failed to facilitate the identification of the adjustment needed to make the ratios accurate for comparison. An important implication is that regulators and software designers should work to reduce user reliance on the comparability of ratios generated automatically using interactive data.     

高校设立总会计师制度的职责定位

随着市场经济条件的变化,高校财务管理变得越来越重要,其专业性也愈来愈强。在高校设立总会计师岗位的前提下,正确对高校总会计师进行职责定位,更好地行使总会计师各项职责,发挥总会计师在高校财务管理中的作用,正成为提升高校财务管理水平的迫切需要。     

Economic policy uncertainty and firm investment: evidence from the U.S. market

This paper examines the impact of economic policy uncertainty on firm-level capital investment, by not only delving into the long-term investment-uncertainty relation like previous studies, but also analyzing the short-term investment-uncertainty relation for the U.S. market. The empirical investigations show that firms decrease short-term, long-term, and total firm investments when encountering higher economic policy uncertainties. The research also explores the non-linear investment-uncertainty relation based on various theories. Our findings present a U-shaped relationship between short-term, long-term, and total investments and uncertainties. Policy implications are provided from our empirical results.     

城乡一体化与二元经济结构的破解

我国是一个发展中国家,存在典型的二元经济现象.由于我国的二元经济具有多维复杂的特征,因此套用现有理论来解决我国的二元经济问题很难取得令人满意的效果.本文在分析我国城乡二元经济的成因和特点的基础上,研究了现有二元经济的理论模式及其不足,提出了科学实施城乡一体化以破解我国的二元经济现象.     

基于技术形成机理的自主创新决策模型研究

技术的形成是企业在特定时期将最新的创新思想和前沿知识相结合,并实现产业化的过程,它受到企业内部和外部多种因素的影响和制约。根据技术的形成机理,技术自主创新包括知识技术化、技术产品化和产品市场化等三个决策维度,并在每个决策维度运用相应的寻优原则进行评价与选择,形成了知识技术化决策模式、技术产品化决策模式和产品市场化决策模式,从而构建基于技术形成机理的企业技术自主创新的决策模型。