美国卓尔泰克公司碳纤维的进展-国外碳纤维进展之八

在美国第四十五届材料与加工工程促进学会年会与展览上,共有8家世界上著名的碳纤维公司展出了碳纤维及其复合材料产品。本文简要介绍美国卓尔泰克公司碳纤维事业的新发展。     

论我国上市公司会计信息质量与需求之间的矛盾关系

在两权分离的条件下,企业的投资者应是真实会计信息的最主要的需求者,目前我国上市公司会计信息失真,究其原因,是由于有关各方对真实会计信息的需求不足,解决这一问题的关键在于社会主义市场机制的完善。     

证券市场上市公司的复合财务指标体系与选股

目前上市公司中报与年报的财务指标繁多,投资者难以把握,往往会导致选股失误。本文运用统计分析中的主成分分析方法,把众多的财务指标化为少数几个复合财务指标,给投资者选股提供了极大的方便。最后将复合财务指标和股份、成交量等结合起来进行选股,可以选出与实际比较相符的优质股。     

Data envelopment analysis with uncertain data: An application for Iranian electricity distribution companies

This paper presents Data Envelopment Analysis (DEA) model with uncertain data for performance assessment of electricity distribution companies. During the past two decades, DEA has been widely used for benchmarking the electricity distribution companies. However, there is no study among many existing DEA approaches where the uncertainty in data is allowed and, at the same time, the distribution of the random data is permitted to be unknown. The proposed method of this paper develops a new DEA method with the consideration of uncertainty on output parameters. The method is based on the adaptation of recently developed robust optimization approaches proposed by Ben-Tal and Nemirovski [2000. Robust solutions of linear programming problems contaminated with uncertain data. Mathematical Programming 88, 411–421] and Bertsimas et al. [2004. Robust linear optimization under general norms.     

会计信息透明度与公司价值关系研究——————基于辽宁省上市公司的检验

以2011-2013年的辽宁省上市公司数据为样本,对会计信息披露透明度与公司价值的关系进行了实证研究,并通过多元回归分析方法研究了二者之间的关系。结果表明,会计信息披露透明度与公司价值呈正相关,公司治理中部分指标与公司价值也有一定的相关关系。     

Fuzzy Intellectual Capital Index for Construction Firms

Construction firms are now operating in a new era. Gaining and sustaining competitive advantage in this era primarily depends on effective and efficient management of knowledge assets. This paper proposes a performance evaluation model called fuzzy intellectual capital index (FICI) that can guide construction business executives to effectively and efficiently manage their knowledge assets. FICI incorporates an intellectual capital performance measurement model with fuzzy set theory to adequately handle imprecision, vagueness, and uncertainty that prevail in this process. FICI uses the fuzzy-weighted average algorithm to compute the intellectual capital performance of architectural/engineering/construction (A/E/C) firms. It is an internal reporting model that can guide executives of A/E/C firms to evaluate their firm’s ability to achieve their strategic objectives and to pinpoint their firm’s strengths and weaknesses in order to neutralize threats and to exploit opportunities presented by today’s construction business environment. A real-world case study is presented to illustrate the implementation and utility of the proposed model. Implications for practitioners and directions for future research are discussed.     

Empiricist Framework for TQM Implementation in Construction Companies

As a management philosophy, total quality management (TQM) is implemented differently in firms. This study investigates the implementation level and the types of TQM practices adopted in construction companies. Eight elements had been identified from both organizational-/management- and construction-related studies to represent the TQM spirit. These elements are top management leadership, customer management, people management, supplier management, quality information management, process management, organizational learning, and continual improvement. A questionnaire survey was conducted to solicit the implementation level of the identified TQM elements. The survey findings indicate that customer, process management, and top management leadership were implemented at a higher level than the remaining elements with quality information management implemented at the lowest level. Important practices that constitute each element were also identified. Based on the findings, we propose a TQM implementation framework for construction companies.     

Project Management and Green Buildings: Lessons from the Rating Systems

Building sector is the largest source of greenhouse gas emissions around the globe. Being green, or sustainable, is one pressing issue coming from both internal and external drivers for construction and engineering companies. Green building has experienced rapid growth in the past several years. To assess how green, or sustainable, the building is, several green rating systems have been developed. Among these rating systems, more similarities exist than differences. One noteworthy difference—project management—serves as the motivation behind this investigation. To identify the role of project management that is less related to technology and engineering in developing green building rating systems, this research centers on a comparison between the LEED, the Green Globes, and the BCA Green Mark to obtain an understanding of current practices, and more importantly, to address the significance of project management in achieving green or sustainable construction. The findings suggest that project management adopted in green building construction involves both the practice and the process. Although the practice—mainly represented through the project management body of knowledge—is currently the focus of green building construction, the importance of the process, such as managing people, organizational structure, building commissioning, performance documentation, and so on, cannot be neglected, as can be seen from the evolution of the green rating systems. It is recommended that the construction and engineering companies take project management in terms of both the process and the practice into consideration when fulfilling requirements of being green.     

Regulation,pollution and heterogeneity in Japanese steam power generation companies

In this paper, the random stochastic frontier model is used to estimate the technical efficiency of Japanese steam power generation companies taking into regulation and pollution. The companies are ranked according to their productivity for the period 1976–2003 and homogenous and heterogeneous variables in the cost function are disentangled. Policy implication is derived.     

黄金矿山企业核心竞争力模糊综合评价改进模型

随着国内黄金市场的开放,黄金矿山企业的核心竞争力受到挑战,资源的占有不一定能带来竞争优势.如何评价黄金矿山企业现有的核心竞争力,并在此基础上培育、提升核心竞争力,成为了企业取得持续竞争优势、在市场上立于不败之地的前提.本文根据黄金矿山企业的特点,建立了一套科学的核心竞争力评价指标体系,并运用改进后的模糊综合评价模型,对其核心竞争力进行评价.该模型一是通过指标值的正交变换,消除了指标间存在的信息重叠;二是采用信息熵的客观赋权法,来减少在评价过程中对主观的依赖.