Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis

In this article, the authors examine how the internal audit function maintains its legitimacy when enterprise resource planning systems are introduced. This work centers on an in-depth case study of a multinational bank and finds that enterprise resource planning systems impose an institutional logic of control based on interlinked assumptions. These assumptions motivate changes in the practice and structure of the internal audit function to become an integrated and comprehensive function to maintain its legitimacy.     

Acceptance of Corporate Blogs for Collaboration and Knowledge Sharing

ABSTRACT

This study investigates employees’ acceptance of corporate Web 2.0 applications for collaboration and knowledge sharing. Results show that altruism, managerial support, and perceived usefulness are good predictors of the intention to use corporate blogs as tools for collaboration and knowledge sharing. The study further explores differences between employees from companies with low and high adoption rates, and uses prediction-oriented segmentation to unveil two different paths to adoption of Web 2.0 collaborative tools in companies.     

浅析企业文化导向的核心竞争力理念

通过对企业文化与核心竞争力相互关系的分析,运用理论研究方法对企业文化与核心竞争力进行理论性研究分析,着重指出企业文化是核心竞争力的主要组成部分,企业文化对于提高企业价值,增强企业核心竞争力具有不可估量的作用。     

The role of relationship promoter in new product development collaboration

Since new product development (NPD) collaborations with external partners have become the next generation in NPD practices, relationship promoters have become especially relevant as key contributors to the success of this type of inter-organisational collaboration. To realise successful outcomes in NPD collaborations, partners face the challenge of effectively integrating the role of relationship promoter into their existing and essential relationships of trust. It is within this context that this paper examines the role of the relationship promoter, by analysing its moderating effect on the relationship between trust and the outcomes of NPD collaboration – including new product competitiveness and partner satisfaction. We test our hypotheses against survey data from 107 innovative firms involved in NPD collaboration with the help of relationship promoters. The results show that, while a non-significant influence can be reported about the presence of a relationship promoter in terms of partner satisfaction, the relationship promotor weakens the influence of trust on new product competitiveness, making trust less important when it comes to creating a competitive new product.     

提高产品质量水平 推动企业转型升级

本文介绍了如何适应新形势下的国际国内环境,转变原有的发展模式,提高工业企业产品质量水平,增强竞争力。     

Internal and external factors of competitiveness shaping the future of wooden multistory construction in Finland and Sweden

In transitioning to a renewable material-based bio economy, growing public and industry interest is apparent for using wooden multistory construction (WMC) as a sustainable urban housing solution in Europe, but its business implications are not well understood. In our study, we evaluate, which internal and external factors of competitiveness are shaping the future of WMC, especially in the context of Finland and Sweden. Based on a multi-level perspective of socio-technical transitions, we conducted a three-stage dissensus-based Delphi study. The identified internal and external factors affecting the future competitiveness of the WMC business emphasize the importance of skilled architects and builders and the role of standardized building systems. Based on our results, the key aspects influencing the future competitiveness of WMC in the region are related to the development of technical infrastructure and project-based business networks, while additional changes in regulatory framework are perceived as less important. We conclude that towards 2030, the strong cognitive rules founded in the concrete-based building culture in these countries is likely to inhibit the dynamics of the socio-technical regime level. A change is also needed in the WMC business culture towards more open cross-sectoral collaboration and new business networks between different-sized players.     

Regional evolution and waves of growth: A knowledge-based perspective

The evolution of a regional economy and its competitiveness capacity may involve multiple independent trajectories through which different sets of resources and capabilities evolve together. However, there is a dearth of evidence concerning how these trends are occurring across the globe. Based on the underlying tenets of the streams of research relating to regional competitiveness, knowledge cities/regions, and knowledge-based urban development, this paper seeks to present an empirical approach to establishing such evidence in relation to the recent development of the globe’s most productive regions from the viewpoint of their growth trajectories and the particular form of growth they are experiencing. The aim is to uncover the underlying structure of the changes in knowledge-based resources, capabilities and outputs across regions, and offer an analysis of these regions according to an uncovered set of key trends. The analysis identifies three key trends by which the economic evolution and growth patterns of these regions are differentiated – namely Fifth Wave Growth, Third & Fourth Wave Growth, and Government-led Third Wave Growth. Overall, spectacular knowledge-based growth of leading Chinese regions is evident, highlighting a continued shift of knowledge-based resources to Asia. In addition, a superstructure is observed at the global scale, consisting of two separate continuums that explicitly distinguish Chinese regions from the rest in terms of regional growth trajectories.     

A new model and its numerical method to identify multi credit migration boundaries

In this paper, valuation a corporate bond with multi credit rating migration risks is considered under the structure framework by using a free boundary model. The establishment, analysis and calculation of the model are presented. Numerical scheme, stability of the numerical algorithm and convergence order are discussed. Calibration of the parameters and numerical examples are also suggested. Furthermore, the relationship between the value function, the free boundaries and different parameters is shown and analysed.     

企业加强质量管理和提高经济效益的几点思考

主要阐述了质量管理对企业发展的意义,针对企业在质量管理方面存在的问题,提出了注重人才队伍建设、建立质量管理体系、注意管理目标等强化企业经济效益、提升质量管理的建议,以提升企业的综合竞争力。     

建筑钢结构制作成本管控要点分析

钢结构在建筑系统中独特的优势已经被广泛认同,因此,钢结构在各类建筑中应用的比重正在逐年稳步提升。面对不断增加的钢结构制造企业的加入和竞争,如何有效控制好制作成本成为了钢结构制造企业重要竞争力的体现。