At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role...At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.展开更多
Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrat...Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff.展开更多
since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the ...since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.展开更多
Earned duration management(EDM)is a methodology for project schedule management(PSM)that can be considered an alternative to earned value management(EVM).EDM provides an estimation of devia-tions in schedule and a fin...Earned duration management(EDM)is a methodology for project schedule management(PSM)that can be considered an alternative to earned value management(EVM).EDM provides an estimation of devia-tions in schedule and a final project duration estimation.There is a key difference between EDM and EVM:In EDM,the value of activities is expressed as work periods;whereas in EVM,value is expressed in terms of cost.In this paper,we present how EDM can be applied to monitor and control stochastic pro-jects.To explain the methodology,we use a real case study with a project that presents a high level of uncertainty and activities with random durations.We analyze the usability of this approach according to the activities network topology and compare the EVM and earned schedule methodology(ESM)for PSM.展开更多
This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal insti...This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.展开更多
This paper aims to present a comprehensive proposal for project scheduling and control by applying fuzzy earned value.It goes a step further than the existing literature:in the formulation of the fuzzy earned value we...This paper aims to present a comprehensive proposal for project scheduling and control by applying fuzzy earned value.It goes a step further than the existing literature:in the formulation of the fuzzy earned value we consider not only its duration,but also cost and production,and alternatives in the scheduling between the earliest and latest times.The mathematical model is implemented in a prototypical construction project with all the estimated values taken as fuzzy numbers.Our findings suggest that different possible schedules and the fuzzy arithmetic provide more objective results in uncertain environments than the traditional methodology.The proposed model allows for controlling the vagueness of the environment through the adjustment of the α-cut,adapting it to the specific circumstances of the project.展开更多
软件项目通常会遇到项目花费超出预算、项目完工日期拖延等问题而导致软件质量下降甚至项目失败,为了提高软件质量、减少项目风险,人们提出了一系列的项目管理方法,实绩价值管理系统EVMS(Earned Value Management System)就是由美国国...软件项目通常会遇到项目花费超出预算、项目完工日期拖延等问题而导致软件质量下降甚至项目失败,为了提高软件质量、减少项目风险,人们提出了一系列的项目管理方法,实绩价值管理系统EVMS(Earned Value Management System)就是由美国国防部和国家标准学会建立的一个项目管理系统。本文介绍了EVMS的作用、历史、概念以及计算方法,最后结合软件过程改进的自底向上模型提出了软件企业应用EVMS管理项目的基本步骤以及组织关系。展开更多
挣值管理法(Earned Value Management)是国际上项目管理实践中得到较广泛应用的一种项目进度-费用联合管理的有效方法,然而目前我国电网建设项目施工实践中却没有得到较好地应用。为此,本文在介绍挣得值法的基本原理,工程造价动态管理...挣值管理法(Earned Value Management)是国际上项目管理实践中得到较广泛应用的一种项目进度-费用联合管理的有效方法,然而目前我国电网建设项目施工实践中却没有得到较好地应用。为此,本文在介绍挣得值法的基本原理,工程造价动态管理模型及工程造价管理的参数的计算方法,偏差和成本的动态分析基础上,结合电网施工项目实际,对该方法在电网工程项目管理中的应用进行了实证。展开更多
Open source software (OSS) has become an indispensable part of society, not only for personal use but also for corporate use. Projects developed and operated by OSS are called open source projects, and the number of s...Open source software (OSS) has become an indispensable part of society, not only for personal use but also for corporate use. Projects developed and operated by OSS are called open source projects, and the number of such projects is increasing. On the other hand, because anyone can participate in an open source project, the progress of the project is uncertain due to differences in project members’ skills, development environments, and time zones of activity. Therefore, many users and companies need to understand the development and operation status of open source project. Then, the developers carefully make decisions on upgrading or installing new OSS. In this paper, we focus on the maintenance effort estimation for open source projects considering uncertainty. Also, we evaluate the project quantitatively using Earned Value Management (EVM). Moreover, we examine the appropriateness of the model for predicting the maintenance effort expeditures. Furthermore, we discuss the appropriateness of this EVM method.展开更多
文摘At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.
文摘Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff.
文摘since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.
基金financed by the Regional Government of Castille and Leon(Spain)with Grant(VA180P20).
文摘Earned duration management(EDM)is a methodology for project schedule management(PSM)that can be considered an alternative to earned value management(EVM).EDM provides an estimation of devia-tions in schedule and a final project duration estimation.There is a key difference between EDM and EVM:In EDM,the value of activities is expressed as work periods;whereas in EVM,value is expressed in terms of cost.In this paper,we present how EDM can be applied to monitor and control stochastic pro-jects.To explain the methodology,we use a real case study with a project that presents a high level of uncertainty and activities with random durations.We analyze the usability of this approach according to the activities network topology and compare the EVM and earned schedule methodology(ESM)for PSM.
文摘This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.
基金Project partially supported by the Spanish Ministry of Science and Innovation (No.BIA2011-23602)the European Community with the European Regional Development Fund (FEDER),Spain
文摘This paper aims to present a comprehensive proposal for project scheduling and control by applying fuzzy earned value.It goes a step further than the existing literature:in the formulation of the fuzzy earned value we consider not only its duration,but also cost and production,and alternatives in the scheduling between the earliest and latest times.The mathematical model is implemented in a prototypical construction project with all the estimated values taken as fuzzy numbers.Our findings suggest that different possible schedules and the fuzzy arithmetic provide more objective results in uncertain environments than the traditional methodology.The proposed model allows for controlling the vagueness of the environment through the adjustment of the α-cut,adapting it to the specific circumstances of the project.
文摘软件项目通常会遇到项目花费超出预算、项目完工日期拖延等问题而导致软件质量下降甚至项目失败,为了提高软件质量、减少项目风险,人们提出了一系列的项目管理方法,实绩价值管理系统EVMS(Earned Value Management System)就是由美国国防部和国家标准学会建立的一个项目管理系统。本文介绍了EVMS的作用、历史、概念以及计算方法,最后结合软件过程改进的自底向上模型提出了软件企业应用EVMS管理项目的基本步骤以及组织关系。
文摘挣值管理法(Earned Value Management)是国际上项目管理实践中得到较广泛应用的一种项目进度-费用联合管理的有效方法,然而目前我国电网建设项目施工实践中却没有得到较好地应用。为此,本文在介绍挣得值法的基本原理,工程造价动态管理模型及工程造价管理的参数的计算方法,偏差和成本的动态分析基础上,结合电网施工项目实际,对该方法在电网工程项目管理中的应用进行了实证。
文摘Open source software (OSS) has become an indispensable part of society, not only for personal use but also for corporate use. Projects developed and operated by OSS are called open source projects, and the number of such projects is increasing. On the other hand, because anyone can participate in an open source project, the progress of the project is uncertain due to differences in project members’ skills, development environments, and time zones of activity. Therefore, many users and companies need to understand the development and operation status of open source project. Then, the developers carefully make decisions on upgrading or installing new OSS. In this paper, we focus on the maintenance effort estimation for open source projects considering uncertainty. Also, we evaluate the project quantitatively using Earned Value Management (EVM). Moreover, we examine the appropriateness of the model for predicting the maintenance effort expeditures. Furthermore, we discuss the appropriateness of this EVM method.
