Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe

Innovation is one of the major determinants of competitive success. As a result, there is demand for information on the innovation activities of firms among investors, other stakeholders and the public. Using content analysis, this paper examines the innovation capital disclosure (INCD) characteristics (i.e. disclosure quantity and quality) in the intellectual capital statements (ICS) of 51 European for-profit firms. Additionally, the relationships between INCD characteristics and industry, firm size, region of registered office and the disclosure guidelines adopted are analysed. Our content analysis detects an average of 29.16 items on innovation capital (INC) per ICS. These are mainly qualitative, non-financial and historically orientated. Furthermore, as expected, industry, firm size, region and disclosure guidelines drive the quantity of disclosure. Prior empirical studies of voluntary disclosure in documents other than ICS have also suggested a relationship between firm size and disclosure quality. Interestingly, our results for INCD in ICS do not support this relationship. This provides tentative evidence for a similar qualitative level of innovation capital disclosure across firm size. Furthermore, our findings show mostly homogeneous disclosure patterns across the regions in Europe, suggesting that multinational efforts towards fostering INCD has made the ICS phenomenon more a European than a local phenomenon.     

Benchmarking Risk Management Within the International Water Utility Sector. Part I: Design of a Capability Maturity Methodology

Risk management in the water utility sector is becoming increasingly explicit. However, due to the novelty and complexity of the discipline, utilities are encountering difficulties in defining and institutionalising their risk management processes. In response, the authors have developed a sector specific capability maturity methodology for benchmarking and improving risk management. The research, conducted in consultation with water utility practitioners, has distilled risk management into a coherent, process‐based framework. We identified eleven risk management processes, and eight key attributes with characterise the extent to which these processes are defined, controlled and institutionalised. Implementation of the model should enable utilities to more effectively employ their portfolio of risk analysis techniques for optimal, credible and defensible decision making.     

运用工作分析的高职管理学课程内容选择探索

本文分析了当前高职院校管理学课程内容选择中存在的主要问题,从管理者的层次分类对高职学生进行岗位定位,通过岗位定位提出了高职管理学课程目标。在此课程目标的指导之下,运用工作分析基于基层管理岗位要求选择了课程内容;此外,对课程内容排序进行了科学性分析,并对所选课程内容与国家通用管理能力认证的衔接情况进行了分析;提出优化态度是必需的内容的观点。最后,根据经营与管理的差异提出了经营能力训练应以经营管理沙盘实训来实现的思路。     

Hotel roomrates under the influence of a large event: The Oktoberfest in Munich 2012

Surprisingly few studies deal with the implications of large events for hotel prices. We address this issue by modeling hotel prices in Munich under the influence of the Oktoberfest. By utilizing internet data from a metasearch provider for check-in dates prior to and during the Oktoberfest 2012, it is analyzed how the event affected the daily price level as well as price differentials between hotels. In general, average hotel prices are very volatile over time. Apparently, Munich hotels tend to set prices according to expected demand and vary those depending on the day of the week during the event. Ceteris paribus, roomrates are highest on Oktoberfest Friday and Saturday nights, followed by Oktoberfest weekdays and Oktoberfest Sunday nights, but there is a general and strong price-raising impact. Prices differ across hotels mainly due to the star category attributed to a hotel and the proximity to the event. Both price premia are time-dependent.     

管道施工企业目标成本管理浅析

笔者就管道施工项目中涉及到的企业成本管理进行简要的分析,并提出推行目标成本及相应的管控措施,来控制成本的增长势头,堵塞企业管理漏洞,为相关企业提供参考,帮助其实现企业综合经济效益的提高。     

关于高职学生自我认同的调查分析

教育应该以＂人＂为本。积极健康的自我认同对实现人的＂全面的自由＂具有强烈的促进作用。高职学生自我认同具有不同于普通本科学生的特点。对高职学生关于个体自我、高职院校、高职教育的自我认同的调查结果显示,高职学生对高职院校的办学条件基本认同,但对社会对高职教育和高职学生的评价及高职院校的教学质量与课程体系不满。     

Cost-effectiveness of rivaroxaban compared with enoxaparin plus a vitamin K antagonist for the treatment of venous thromboembolism

Background:

Venous thromboembolism (VTE), comprised of deep vein thrombosis (DVT) and pulmonary embolism (PE), is commonly treated with a low-molecular-weight heparin such as enoxaparin plus a vitamin K antagonist (VKA) to prevent recurrence. Administration of enoxaparin?+?VKA is hampered by complexities of laboratory monitoring and frequent dose adjustments. Rivaroxaban, an orally administered anticoagulant, has been compared with enoxaparin?+?VKA in the EINSTEIN trials. The objective was to evaluate the cost-effectiveness of rivaroxaban compared with enoxaparin?+?VKA as anticoagulation treatment for acute, symptomatic, objectively-confirmed DVT or PE.

Methods:

A Markov model was built to evaluate the costs, quality-adjusted life-years (QALYs), and incremental cost-effectiveness ratios associated with rivaroxaban compared to enoxaparin?+?VKA in adult patients treated for acute DVT or PE. All patients entered the model in the ‘on-treatment’ state upon commencement of oral rivaroxaban or enoxaparin?+?VKA for 3, 6, or 12 months. Transition probabilities were obtained from the EINSTEIN trials during treatment and published literature after treatment. A 3-month cycle length, US payer perspective ($2012), 5-year time horizon and a 3% annual discount rate were used.

Results:

Treatment with rivaroxaban cost $2,448 per-patient less and was associated with 0.0058 more QALYs compared with enoxaparin?+?VKA, making it a dominant economic strategy. Upon one-way sensitivity analysis, the model’s results were sensitive to the reduction in index VTE hospitalization length-of-stay associated with rivaroxaban compared with enoxaparin?+?VKA. At a willingness-to-pay threshold of $50,000/QALY, probabilistic sensitivity analysis showed rivaroxaban to be cost-effective compared with enoxaparin?+?VKA approximately 76% of the time.

Limitations:

The model did not account for the benefits associated with an oral and minimally invasive administration of rivaroxaban. ‘Real-world’ applicability is limited because data from the EINSTEIN trials were used in the model. Also, resource utilization and costs were based on the US healthcare system.

Conclusion:

Rivaroxaban is a cost-effective option for anticoagulation treatment of acute VTE patients.     

黑龙江省中小企业对外贸易环境分析

目前，黑龙江省中小企业对外贸易发展较为迅速，已成为黑龙江省对外贸易的主力军，但中小企业在参与对外贸易过程中在企业自身、政策体制、社会服务体系、融资以及人才引进方面仍然受诸多因素的影响和限制。应加强法制环境的建设，创造宽松的政策环境，完善社会服务体系的建设，加大贷款担保工作力度，拓宽中小企业信息渠道。     

网络视角下中国各地区创新过程效率研究:基于我国八大经济区的比较

创新效率问题是学术界关注的焦点.本文从解剖创新过程中的要素流动机理出发,揭示了创新过程的网络化特征,并通过构建网络DEA模型,测算了创新过程整体效率、"创新资源转换"效率与"创新知识转化"效率.以我国八大经济区为研究对象发现:"创新资源转换"与"创新知识转化"效率的主要影响因素不同,前者受到R&D人员区域分布结构影响,后者受到各地区经济发展水平差异的影响;区域创新过程整体效率与"创新知识转化"效率高度相关;区域创新整体效率与"创新知识转化"效率在样本期间稳步上升;整体效率与"创新知识转化"效率出现地区追赶的收敛现象,"创新资源转换"阶段是整体效率发散的隐患.     

中国大陆各地区城市化发展水平的统计分析

利用2008年中国大陆31个地区的数据，从经济、公共服务、城建和人口等四个因素出发，运用因子分析和系统聚类的方法建立各地区城市化发展水平评价指标体系。结果显示：中国大陆整体城市化发展水平还有待提高，地区间城市化发展水平差距较明显，城市化各方面的因素水平发展不平衡。应在大力发展城市基础设施建设的基础上，发挥优势地区的带动作用，促进城市化水平协调发展。