第三方软件项目咨询的作用与实践

通过对中小软件企业在项目过程中存在的问题分析,提出了引入第三方软件项目咨询的解决方案。以具体软件项目咨询实践为例,结合软件工程与项目管理方法论,论述了软件项目咨询为提高中小软件企业的项目实效所发挥的作用。     

我国公司公开收购法律问题探析

在认识公司并购、公司公开收购的含义基础上,对公开收购法律制度的主要构成、我国公开收购立法存在的主要问题进行了探析,并由此提出了完善我国公开收购立法的几点思考     

Using Scrum to guide the execution of software process improvement in small organizations

For software process improvement - SPI - there are few small organizations using models that guide the management and deployment of their improvement initiatives. This is largely because a lot of these models do not consider the special characteristics of small businesses, nor the appropriate strategies for deploying an SPI initiative in this type of organization. It should also be noted that the models which direct improvement implementation for small settings do not present an explicit process with which to organize and guide the internal work of the employees involved in the implementation of the improvement opportunities. In this paper we propose a lightweight process, which takes into account appropriate strategies for this type of organization. Our proposal, known as a “Lightweight process to incorporate improvements”, uses the philosophy of the Scrum agile method, aiming to give detailed guidelines for supporting the management and performance of the incorporation of improvement opportunities within processes and their putting into practice in small companies. We have applied the proposed process in two small companies by means of the case study research method, and from the initial results, we have observed that it is indeed suitable for small businesses.     

高管激励机制与绩效内生性关系实证研究——以陕西省上市公司数据为例

随着“委托-代理”的公司经营模式兴起,关于高管激励机制与绩效之间相关关系的研究应运而生．文中在单一方程模型与联立方程模型基础上,运用Eviews软件对陕西省上市公司的数据进行处理,并采用经济附加值（EconomicValueAdded,EVA）作为衡量企业经营绩效的指标,从内生性的视角研究上市公司高管激励机制与绩效之间的关系．结果表明高管激励机制与绩效之间不但存在着正相关关系,而且两者之间存在内生性关系．而对于两者的相互作用机理方面还需要进一步研究．     

Public-Private Partnerships in the Water Sector

Abstract

Types of partnerships between public and private companies in water and sewage services are evaluated on the basis of the economic efficiency of the scheme for each partner. Modeling of public-private partnerships involves the formulation of a contract prototype, which determines the roles, functions, and responsibilities as well as the allocation of costs and revenues for each partner. Alternative water management scenarios are used to identify the investments required for meeting the projected demand for water and sewage services. Investment and operational costs as well as revenues from water and sewage services are estimated according to the allocation defined in the contract prototype. The economic efficiency of the scheme is assessed through a cost benefit analysis for each partner. The evaluation of different water management scenarios indicates that, for the Cyclades Islands, Greece, there is a substantial water market where several forms of partnerships could be attractive for both the public and the private sectors. Such partnerships include, among others, lease purchase, temporary privatization, built operate transfer (BOT), and built own operate transfer (BOOT). These forms of public-private partnerships could also be successful in similar regions where significant improvements and expansion of the infrastructure is required while access to the required funds and expertise is restricted for small public water companies.     

基于数据挖掘技术的上市公司财务危机预警实证分析

为了能够对上市公司的财务困境进行预测,采用样本上市公司的财务数据,建立了BP人工神经网络财务预测模型.研究结果表明,建立的计量模型预测准确度较高,不仅对企业财务困境的研究具有一定的理论价值,而且对证券分析行业相关人员进行上市公司的财务预测具有一定的现实意义.     

中国上市公司并购绩效评价

企业并购已经成为一种至关重要的资源重新配置的方式,是市场经济有效运转的必要手段之一.如何有效地分析和评价上市公司并购的绩效,有助于找到影响并购绩效的因素并采取有效措施来规范上市公司的并购行为,进而提高上市公司并购行为的整体绩效.对选取的30支股票抽取并购前一年、并购当年、并购后一年的6项财务指标,运用因子分析和二次相对效应的方法,分析上市公司并购前后的绩效变化,考察变化的原因,并发现主观能动性突出的股票的综合得分差值大部分为正的变化规律.     

世界500强如何提高企业核心竞争力

通过对世界500强企业核心竞争力的分析，我们可以看到：以人为本的企业文化是培育企业核心竞争力的元气，而技术创新是企业培育核心竞争力的硬功夫，体制创新可以改进企业资源配置的方式，管理创新使核心竞争力得以有效发挥。     

上市公司会计信息披露的博弈分析

文章从三个角度来阐述上市公司会计信息披露的博弈分析,即投资者与上市公司管理层,监管部门与上市公司管理层,注册会计师与上市公司管理层之间的博弈。通过对这三个信息披露关联方的博弈分析文章阐明要遏制上市公司虚假披露的现状最重要的是加大虚假披露成本,增强惩罚力度,完善我国证券监管体系。     

财务困境上市公司资本结构选择研究

对比分析财务困境企业和非财务困境企业资本结构影响因素及调整过程的差异,研究财务困境企业合理选择资本结构的问题。研究发现,财务困境企业高负债率的形成与第一大股东的持股比例和股权集中度都有显著的相关关系,但从企业资本结构的调整过程来看,控股股东持股比例对企业资本结构的调整作用不大。因此,不能仅从公司治理的角度解决企业的财务困境问题,还要从资本结构优化的角度选择融资方式。