R ＆D strategic alliance is important for enterprises＇ sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises＇ st...R ＆D strategic alliance is important for enterprises＇ sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises＇ strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R＆D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ＇ R＆D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises.展开更多
Globalisation and competitiveness affected the way of enterprises undertake innovation, particularly in the case of Small and Medium Enterprises （SMEs）. According with European Commission （2013） in Europe 99% of t...Globalisation and competitiveness affected the way of enterprises undertake innovation, particularly in the case of Small and Medium Enterprises （SMEs）. According with European Commission （2013） in Europe 99% of the enterprises is SMEs. SMEs all over the world are considered as the lifeblood of the economies. The importance of this research is justified by the predominance of SMEs that represents the majority of enterprises in Portugal. SMEs contribute to the creation of jobs, as well as to the competitiveness of the economies, specially, in crisis time. This study has two main objectives; firstly propose a literature review focused on competitiveness of SMEs. Secondly analysis a sample of 23 enterprises identified as leaders of Portuguese SMEs in 2012. The data considering a ranking list of the largest 1,000 Portuguese SMEs in 2012, published by Exame （2013）. This analysis considers some SMEs features such as, sales, market share, dimension, and sector. Additionally this research presents a SME case included in this database. Through the application of a questionnaire the study provides a complementary micro perspective of the factors that influences enterprises competitiveness. The questionnaire is divided into three parts： Part one refers to the characterization of the enterprise; Part two assesses the entrepreneurial competitiveness, considering nine questions to assess performance, six questions to assess internal processes and four questions to understand the relations with customers; and part three analyses the diffusion of innovation through three questions. Finally the study provides important clues relevant for the development of public policies that can support the innovation and competitiveness of SMEs. Moreover the discussions highlight some variables approached in literature review considered as pertinent in the case of innovative SME due to their contribution to exports and to economic growth.展开更多
By introducing a knowledge production function which combines both foreign technology imports and domestic research and development （R＆D） expenditure into an endogenous technological progress model, this paper exam...By introducing a knowledge production function which combines both foreign technology imports and domestic research and development （R＆D） expenditure into an endogenous technological progress model, this paper examines the mechanism that determines enterprises＇ R＆D intensity in developing countries, and explores how factors such as technological gap, technology absorptive capacity, innovation environment and innovation ability would impact Chinese enterprises＇decision made on R＆D intensity. Our results suggest that technological gap has no significant single impact on enterprises＇R＆D intensity, but rather influences enterprises＇decision on R＆D jointly with other factors such as degree of openness and human capital. A relative fall in efficiency of technology imitation recently has a negative effect on total R＆D intensity but helps to promote enterprises＇ independent R＆D. In addition, among factors related to R＆D innovation environment, industrial R＆D intensity has a significantly positive impact on enterprises＇ independent R＆D intensity, while regional economies of scale, proportion of large enterprises and proportion of government R＆D investment have some certain negative impacts.展开更多
The paper analyses the advantages of Shenzhen high-tech enterprises to establish the synchronization mechanism for R＆D and standardization based on the characteristics of Shenzhen high-tech industries,to provide some...The paper analyses the advantages of Shenzhen high-tech enterprises to establish the synchronization mechanism for R＆D and standardization based on the characteristics of Shenzhen high-tech industries,to provide some guidance, the paper provides some key points to establish the synchronization mechanism of R＆D. and standardization for high-tech enterprises.展开更多
It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the compa...It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the companies have is not the buildings, the machines, the trucks, or the total equipment. The strategic key of a company today is the capital that cannot be copied easily, that is not disclosed and is not tangible, the intellectual capital of the company. The intangible assets can be characterized as those without physical appearance and the value of which is limited by the rights and anticipative benefits that possession confers upon the owner. The expansion of companies into foreign markets presupposes the aggregation of financial information that includes non-homogeneous elements. The purpose of this paper is to examine the framework of identification, as well as the disclosure requirements of brand names as they have been set by several articles of Commercial Law and recognized by professional accounting institutions. Emphasis will be given to analyzing existing accounting recognition and measurement, and proposals worldwide. In conclusion, this study indicates the accounting problems of definition, measurement, and disclosure of the majority of these intangible assets to users of financial statements of the company. Despite all the difficulties, this property of the company must in some way be measured and disclosed to lead to more reliable financial statements. The proposals of this paper, will help the accounting community to solve this major problem.展开更多
In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the dee...In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy.展开更多
With the deepening of electric power market reform in China,the monopoly edge of the state-owned electric power enterprises will lose.On the basis of the existing post performance salary mechanism,Chinese power enterp...With the deepening of electric power market reform in China,the monopoly edge of the state-owned electric power enterprises will lose.On the basis of the existing post performance salary mechanism,Chinese power enterprises need to optimize the incentive mechanism of R&D staff,to arouse the R&D staff's enthusiasm and creativity,to adapt to the new market competition and further improve market value.Whilst the incentive mechanism optimizing processing needs to consider not only the changing market environment but also the personal and working characteristics of R&D staff.This paper summarizes the characteristics of the current Chinese power enterprises' R&D staff:staff's theory quality is high,but insensitive to the market;they are confronted with heavy workload and diversified job choices;managers can observe their behavior choices or not;besides,the process of R&D is complex and the market reactions of R&D achievements are uncertain.Based on the premise of the above features,two incentive models are established in this paper from the point of view of enterprise managers.One is for the situation when staff's behavior choices can be observed;the other is for the situation when staff's behavior choices cannot be observed.Through solving the model,we analyze the optimization path of electric power enterprises R&D staff incentive mechanism under these conditions:(1) when staff's behavior choices can be observed,managers can pay more to the R&D staff who develop products with higher output value,in order to encourage them to work harder.(2) when staff's behavior choices cannot be observed,managers should take reasonable strategies according to the different situations:a.when R&D staff incentive totally depend on the market value of the R&D achievements,managers should allocate workload rationally according to their different technical levels;b.when the market reactions of R&D results become more precarious,managers need to reduce the incentive intensity which based on the market value and raise their fixed salary level;c.when R&D staff become more risk averse,managers should reduce the incentive intensity which based on the market value and raise their fixed salary level;on the contrary,managers should improve the incentive intensity and reduce the fixed salary level.展开更多
Synergetic innovation of college-enterprise in China has initial development, but difficult to demonstrate the operation and performance. College-enterprise double subject deepen integration between colleges and enter...Synergetic innovation of college-enterprise in China has initial development, but difficult to demonstrate the operation and performance. College-enterprise double subject deepen integration between colleges and enterprises, colleges and enterprises to effectively integrate community resources and improve the effectiveness and efficiency of college-enterprise cooperation. Starting from the practice of college-enterprise double subject, the article builds a synergetic innovation model of the R＆D Center of Modern Logistics, and put forward countermeasures and suggestions of its operations and security.展开更多
Companies that not only abide by environmental regulations, but also discover new techniques and adopt newmanagement methods to reduce negative environmental impacts often have positive effects on corporate profitabil...Companies that not only abide by environmental regulations, but also discover new techniques and adopt newmanagement methods to reduce negative environmental impacts often have positive effects on corporate profitability. Inorder to meet the needs of sustainability of enterprises and protect environment, the concept of green management isdeveloped and regarded as an important direction of management theory of the 21st century. Though there are manytheories and practices about green management in western countries, they are built based on the developed marketeconomy, which are not suitable for Chinese enterprises absolutely. By analyzing the viewpoints and models of theoverseas and domestic experts and scholars, combining characteristic of China’s market economy, this paper points outthe real connotation of enterprise green management - the combination of ecological harmony (harmony between humanand nature) with human harmony (harmony among people), establishes a 3D theoretical model, points out the defects ofenterprise’s green management in China, reanalyzes and redesigned enterprise green management, which paves the wayfor the deeper and broader development of green management.展开更多
The Gouméré region is located in the North-East of Côte d’Ivoire and is located in the South-West of the Bui furrow. In order to highlight the geology of the area studied, 14 samples were taken for stu...The Gouméré region is located in the North-East of Côte d’Ivoire and is located in the South-West of the Bui furrow. In order to highlight the geology of the area studied, 14 samples were taken for studies using petrographic, geochemical and metallogenic methods. The study of macroscopic and microscopic petrography made it possible to highlight two major lithological units: 1) a volcano-plutonic unit, formed of gabbros, basalt, volcaniclastics and rhyodacite;2) a sedimentary unit (microconglomerate). From a geochemical point of view, the results obtained indicate that the plutonites are gabbro and gabbro diorite while the volcanics have compositions of basaltic andesites, rhyolite and dacites. The sediments have a litharenitic to sublitharenitic character. The metallogenic study made it possible to highlight hydrothermal alterations and metalliferous paragenesis on the formations studied. Hydrothermal alteration is characterized by the presence of carbonation, silicification, sericitization, sulfidation and to a lesser degree chloritization. Metalliferous paragenesis consists of pyrite, chalcopyrite, hematite and magnetite.展开更多
文摘R ＆D strategic alliance is important for enterprises＇ sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises＇ strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R＆D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ＇ R＆D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises.
文摘Globalisation and competitiveness affected the way of enterprises undertake innovation, particularly in the case of Small and Medium Enterprises （SMEs）. According with European Commission （2013） in Europe 99% of the enterprises is SMEs. SMEs all over the world are considered as the lifeblood of the economies. The importance of this research is justified by the predominance of SMEs that represents the majority of enterprises in Portugal. SMEs contribute to the creation of jobs, as well as to the competitiveness of the economies, specially, in crisis time. This study has two main objectives; firstly propose a literature review focused on competitiveness of SMEs. Secondly analysis a sample of 23 enterprises identified as leaders of Portuguese SMEs in 2012. The data considering a ranking list of the largest 1,000 Portuguese SMEs in 2012, published by Exame （2013）. This analysis considers some SMEs features such as, sales, market share, dimension, and sector. Additionally this research presents a SME case included in this database. Through the application of a questionnaire the study provides a complementary micro perspective of the factors that influences enterprises competitiveness. The questionnaire is divided into three parts： Part one refers to the characterization of the enterprise; Part two assesses the entrepreneurial competitiveness, considering nine questions to assess performance, six questions to assess internal processes and four questions to understand the relations with customers; and part three analyses the diffusion of innovation through three questions. Finally the study provides important clues relevant for the development of public policies that can support the innovation and competitiveness of SMEs. Moreover the discussions highlight some variables approached in literature review considered as pertinent in the case of innovative SME due to their contribution to exports and to economic growth.
基金This study has been supported by “Research on Chinese Enterprises＇ R＆D Efficiency and Its Influencing Factors” under National Natural Science Foundation of China （70902002）, “Research on Beijing Enterprises＇ R＆D Efficiency and Its Influencing Factors： Analysis Based on Cutting-edge” under Beijing Natural Science Foundation （9102019）, together with “Program for New Century Excellent Talents in University” under the Ministry of Education and Key Project under the “211 Project” for Central University of Finance and Economics.
文摘By introducing a knowledge production function which combines both foreign technology imports and domestic research and development （R＆D） expenditure into an endogenous technological progress model, this paper examines the mechanism that determines enterprises＇ R＆D intensity in developing countries, and explores how factors such as technological gap, technology absorptive capacity, innovation environment and innovation ability would impact Chinese enterprises＇decision made on R＆D intensity. Our results suggest that technological gap has no significant single impact on enterprises＇R＆D intensity, but rather influences enterprises＇decision on R＆D jointly with other factors such as degree of openness and human capital. A relative fall in efficiency of technology imitation recently has a negative effect on total R＆D intensity but helps to promote enterprises＇ independent R＆D. In addition, among factors related to R＆D innovation environment, industrial R＆D intensity has a significantly positive impact on enterprises＇ independent R＆D intensity, while regional economies of scale, proportion of large enterprises and proportion of government R＆D investment have some certain negative impacts.
文摘The paper analyses the advantages of Shenzhen high-tech enterprises to establish the synchronization mechanism for R＆D and standardization based on the characteristics of Shenzhen high-tech industries,to provide some guidance, the paper provides some key points to establish the synchronization mechanism of R＆D. and standardization for high-tech enterprises.
文摘It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the companies have is not the buildings, the machines, the trucks, or the total equipment. The strategic key of a company today is the capital that cannot be copied easily, that is not disclosed and is not tangible, the intellectual capital of the company. The intangible assets can be characterized as those without physical appearance and the value of which is limited by the rights and anticipative benefits that possession confers upon the owner. The expansion of companies into foreign markets presupposes the aggregation of financial information that includes non-homogeneous elements. The purpose of this paper is to examine the framework of identification, as well as the disclosure requirements of brand names as they have been set by several articles of Commercial Law and recognized by professional accounting institutions. Emphasis will be given to analyzing existing accounting recognition and measurement, and proposals worldwide. In conclusion, this study indicates the accounting problems of definition, measurement, and disclosure of the majority of these intangible assets to users of financial statements of the company. Despite all the difficulties, this property of the company must in some way be measured and disclosed to lead to more reliable financial statements. The proposals of this paper, will help the accounting community to solve this major problem.
基金Technology supporting soft science and research project in Hubei Province"Case of R&D expenditure deduction policy implementation of enterprise in Hubei Province"(NO.2015BDF018)
文摘In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy.
基金supported by 2016 annual North China Electric Power University undergraduate innovative training program research project(Grant No.20162183)
文摘With the deepening of electric power market reform in China,the monopoly edge of the state-owned electric power enterprises will lose.On the basis of the existing post performance salary mechanism,Chinese power enterprises need to optimize the incentive mechanism of R&D staff,to arouse the R&D staff's enthusiasm and creativity,to adapt to the new market competition and further improve market value.Whilst the incentive mechanism optimizing processing needs to consider not only the changing market environment but also the personal and working characteristics of R&D staff.This paper summarizes the characteristics of the current Chinese power enterprises' R&D staff:staff's theory quality is high,but insensitive to the market;they are confronted with heavy workload and diversified job choices;managers can observe their behavior choices or not;besides,the process of R&D is complex and the market reactions of R&D achievements are uncertain.Based on the premise of the above features,two incentive models are established in this paper from the point of view of enterprise managers.One is for the situation when staff's behavior choices can be observed;the other is for the situation when staff's behavior choices cannot be observed.Through solving the model,we analyze the optimization path of electric power enterprises R&D staff incentive mechanism under these conditions:(1) when staff's behavior choices can be observed,managers can pay more to the R&D staff who develop products with higher output value,in order to encourage them to work harder.(2) when staff's behavior choices cannot be observed,managers should take reasonable strategies according to the different situations:a.when R&D staff incentive totally depend on the market value of the R&D achievements,managers should allocate workload rationally according to their different technical levels;b.when the market reactions of R&D results become more precarious,managers need to reduce the incentive intensity which based on the market value and raise their fixed salary level;c.when R&D staff become more risk averse,managers should reduce the incentive intensity which based on the market value and raise their fixed salary level;on the contrary,managers should improve the incentive intensity and reduce the fixed salary level.
文摘Synergetic innovation of college-enterprise in China has initial development, but difficult to demonstrate the operation and performance. College-enterprise double subject deepen integration between colleges and enterprises, colleges and enterprises to effectively integrate community resources and improve the effectiveness and efficiency of college-enterprise cooperation. Starting from the practice of college-enterprise double subject, the article builds a synergetic innovation model of the R＆D Center of Modern Logistics, and put forward countermeasures and suggestions of its operations and security.
文摘Companies that not only abide by environmental regulations, but also discover new techniques and adopt newmanagement methods to reduce negative environmental impacts often have positive effects on corporate profitability. Inorder to meet the needs of sustainability of enterprises and protect environment, the concept of green management isdeveloped and regarded as an important direction of management theory of the 21st century. Though there are manytheories and practices about green management in western countries, they are built based on the developed marketeconomy, which are not suitable for Chinese enterprises absolutely. By analyzing the viewpoints and models of theoverseas and domestic experts and scholars, combining characteristic of China’s market economy, this paper points outthe real connotation of enterprise green management - the combination of ecological harmony (harmony between humanand nature) with human harmony (harmony among people), establishes a 3D theoretical model, points out the defects ofenterprise’s green management in China, reanalyzes and redesigned enterprise green management, which paves the wayfor the deeper and broader development of green management.
文摘The Gouméré region is located in the North-East of Côte d’Ivoire and is located in the South-West of the Bui furrow. In order to highlight the geology of the area studied, 14 samples were taken for studies using petrographic, geochemical and metallogenic methods. The study of macroscopic and microscopic petrography made it possible to highlight two major lithological units: 1) a volcano-plutonic unit, formed of gabbros, basalt, volcaniclastics and rhyodacite;2) a sedimentary unit (microconglomerate). From a geochemical point of view, the results obtained indicate that the plutonites are gabbro and gabbro diorite while the volcanics have compositions of basaltic andesites, rhyolite and dacites. The sediments have a litharenitic to sublitharenitic character. The metallogenic study made it possible to highlight hydrothermal alterations and metalliferous paragenesis on the formations studied. Hydrothermal alteration is characterized by the presence of carbonation, silicification, sericitization, sulfidation and to a lesser degree chloritization. Metalliferous paragenesis consists of pyrite, chalcopyrite, hematite and magnetite.
