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排序方式: 共有1528条查询结果,搜索用时 15 毫秒
1.
Michael Bleaney 《Journal of Business Finance & Accounting》2004,31(9-10):1505-1523
Abstract: The relationship between past net asset value returns and the current discount on investment trusts is investigated. The relationship is weaker for the component that is common to all trusts in the same sector, and is significantly stronger for more liquid trusts. The time lag before returns have their full impact on discounts is consistent with the requirements of distinguishing 'skill' from noise. Although discounts vary widely even within the same sector, the range of variation appears to be consistent with an arbitrage equilibrium, in which the profits of exploiting apparent pricing anomalies are just insufficient to invite arbitrage trades. 相似文献
2.
会计队伍素质的提高有赖于会计教育水平的提高,如何培养出适应社会发展的高素质的会计人才,已成为会计教育面临的课题。客观上对高级会计人员需求不断增长与落后的会计教育的矛盾越来越突出,会计教育改革势在必行。 相似文献
3.
In this paper we develop a vintage model to gain a better understanding of the semiconductor industry and its role in recent U.S. productivity gains. Unlike previous work, in our model the observed price declines of individual chips are driven by the introduction of better vintages rather than by learning economies. Dominated chips, nonetheless, continue to be produced, for a time, due to sunk investments in chip‐specific production equipment. The model lends partial support to Jorgenson's hypothesis that an exogenous increase in Moore's Law could have generated the more rapid price declines, and faster productivity growth, seen after 1995. 相似文献
4.
于纪波 《山西经济管理干部学院学报》2002,10(2):48-49
半导体存储器的容量和速度决策着计算机系统运行速度。目前CPU芯片18个月一更新,为了赶上这个速度,半导体存储器的发展也日新月异。 相似文献
5.
Wendy van der Valk 《Industrial Marketing Management》2008,37(3):301-315
An increasing part of companies' purchasing expenditures is being spent on (business) services. At the same time, the interactive character of business services has so far largely been neglected in purchasing and supply management studies. The success of a service purchase is however established during the ongoing production and consumption of that service, which takes place in continuous interaction between buyer and seller.This paper investigates these ongoing interactive processes between buyer and seller after the purchase decision has been made. The specific focus is on services buying by manufacturers, since manufacturers' services spend increasingly encompasses services that eventually become part of the final offering to customers. This is expected to pose specific challenges for manufacturing companies, who have traditionally been involved with purchasing goods.Case studies into ongoing buyer-seller interaction are conducted at three manufacturing companies. Starting from a usage-based classification which contains four types of business services, four services are studied at each manufacturing company. The results show that indeed the different types of services can be associated with distinct patterns of ongoing interaction. Furthermore, the results provide initial support for the idea that having differentiated patterns of interaction contributes to successful ongoing service exchange. 相似文献
6.
业绩评价已成为政府、市场和企业普遍关注的现实问题,指标体系是业绩评价的基础,指标体系构建的好坏直接影响到业绩评价的效果。高技术企业业绩的评价应结合高技术企业的特点,构建财务、产品与技术创新、智力资本开发、价值链流程、可持续发展五个维度的评价指标体系。 相似文献
7.
本文介绍了进步频率高距离分辨率信号,分析了运动速度对该高距离分辨率信号的影响,提出了基于多散射中心联合检测(M/N检测)的速度环路补偿方案。该方案使用多距离单元的联合检测完成高距离分辨率信号的最佳速率补偿,同时进一步降低目标的虚警概率,提高了目标的发现概率。 相似文献
8.
Kenneth K. Boyer G.Keong Leong Peter T. Ward Lee J. Krajewski 《Journal of Operations Management》1997,15(4):331-347
This research examines whether investments in advanced manufacturing technologies (AMTs) such as flexible manufacturing systems (FMS), computer aided design (CAD), computer aided manufacturing (CAM), robotics, etc., are more likely to lead to improved performance if they are supported by improvements in the manufacturing infrastructure of the company. This question is evaluated using data gathered from 202 manufacturing plants chosen from industries generally considered to have relatively high investments in technology.Multiple item scales are developed and adapted from sources in the literature to measure investments in technology, infrastructure, and the performance of the plant. Evidence supporting the reliability and validity of these scales is provided. Hierarchical regression is used to analyze the relationship between technology, infrastructure, and performance. The results suggest that there is an important interaction between the adoption of advanced manufacturing technologies and investments in infrastructure. Firms that invest in both AMTs and infrastructure perform better than firms which only invest in one or the other. Separate analyses on sub-samples of firms with the highest and lowest investments in AMTs show that infrastructural investments have a stronger relationship with performance in the high investment group. Thus, the data indicate that infrastructural investments provide a key to unlocking the potential of advanced manufacturing technologies. 相似文献
9.
张新国 《中南财经政法大学学报》2005,(2):95-99
本文在课题组对武汉市制造业吸引外商投资的现状调查、对国内外吸引外商投资的经验和教训的总结以及对国际资本流动特点和趋势分析的基础上,提出了武汉市制造业吸引外商投资的若干政策建议,其内容包括:提高武汉市整体经济发展水平;领悟WTO规则,转变政府职能;提升武汉市制造业产业集聚能力;为招商引资创造各种条件;注重对吸引外资的管理等等. 相似文献
10.
适应高技术战争需要,加快我军装备物流建设 总被引:1,自引:0,他引:1
强大的军事物流体系已经成为高技术战争强有力的支撑。军事物流的能力和水平,已经成为决定战争进程和结果的关键性制约因素。本文从高技术战争的特点和发展趋势出发,提出了高技术战争对军事物流的需求;基于对美军军事物流的分析,对装备物流的基本内涵、装备物流建设的发展战略和需要重视的问题进行了初步的探讨。 相似文献