Research on Tax Risk Regulation and Strategic Management in the Context of Big Data

With the rapid development of big data,big data has been more and more applied in all walks of life.Under the big data environment,massive big data provides convenience for regional tax risk control and strategic decision-making but also increases the difficulty of data supervision and management.By analyzing the status quo of big data and tax risk management,this paper finds many problems and puts forward effective countermeasures for tax risk supervision and strategic management by using big data.

Research and Analysis on the Application of Strategic Performance Management in Enterprises

In today’s competitive business environment,strategic performance management(SPM)is crucial for continuous growth and innovation.Therefore,it is important to realize the advantages of SPM in enterprise applications.This paper analyzes the theoretical basis,implementation framework,and application effects of SPM in enterprises by examining actual cases from different industries.It reveals the core elements of an effective performance management system,including clear goal setting,reasonable performance indicators,and periodic performance evaluations.Additionally,the paper examines the impact of China’s specific economic policy environment on the implementation of SPM and proposes strategies to optimize performance management practices,ultimately promoting the achievement of strategic goals.This paper provides specific and personalized practical guidance for enterprises.

Study of Strategic Management Oriented Enterprise Internal Control

Strategic management oriented enterprise internal control is an inevitable choice after the enterprise develops to a certain scale,and it is also an important starting point for enterprises to adjust their own strategic layout and resource allocation.With the continuous expansion of the scope of internal control supervision,the traditional mode of internal control supervision has become more and more restricted.In view of this,the present study started from the necessity of internal control supervision from the overall and top-level perspectives,and analyzed the current problems in the internal control of enterprises from the perspective of strategic management.The problems include the lack of methods and tools of strategic management,insufficient awareness of strategic risk management,insufficient expansion of internal control objects,insufficient prior intervention in internal control supervision,etc.Finally,it came up with the idea of constructing strategic enterprise internal control,in order to provide an effective reference for the study of enterprise internal control.

Strategic Direction of Libraries in Knowledge Management

1 Introduction “Knowledge Management”has become a popular term inthe business world during the last decade of the 20th century.It was the business world that recognizes at first theimportance of knowledge in the“global economy”of the“knowledge age”. In the new knowledge economy,knowledge is power,especially if it is shared and put tocreative use. The possession of relevant and strategicknowledge and its unceasing renewal enables businesses togain competitive advantage.

From institutional merger integration to institutional strategic transformation:A case study of the strategic management paradigm at Shanghai Library

This article attempts to apply the strategic management theory to the subsequent shaping up of a readjusted strategic development policy for Shanghai Library after its merger with the Institute of Scientific and Technological Information of Shanghai(ISTIS)in 1995.It also tries to analyze and explicate such an empirical implementation of institutional reintegration process through strategic management at Shanghai Metropolitan Library.By doing so,it aims to present an objective case study of activities based on the strategic management paradigm at a major Chinese metropolitan public library.

Research on strategic risk identification method of equipment system development based on system dynamics

Strategic management of equipment system develop-ment must attach importance to effective strategic risk manage-ment.Aiming at the identification of strategic risk of equipment system development,firstly,the source of strategic risk of equip-ment system development is analyzed and classified.Based on this,a causal loop diagram of strategic risk of equipment sys-tem development based on system dynamics is established.The system dynamics analysis software Vensim PLE is used to carry out the risk influencing factors analysis,risk consequences ana-lysis,risk feedback loop identification and corresponding pre-control measures,and achieves a good risk identification effect.

Teacher Training and Strategic Management in Chinese Universities

This study adopts a descriptive research method to comprehensively and deeply investigate the current situation of teacher training and the implementation of strategic management in Chinese colleges and universities.Through the collection and analysis of relevant literature,combined with fieldwork and interviews,it reveals the intrinsic connection and influence mechanism between the two.In the investigation of the relationship between teacher training and strategic management in Chinese universities,the participants comprise teachers from three universities in China.The findings provide theoretical support and practical guidance for optimizing the training system of college and university teachers and enhancing the efficacy of strategic management.

Research on Development Strategy of Rare Earth Industry in Inner Mongolia

Rare earth (RE) industries in Inner Mongolia experienced a rapid development in recent years, which is mainly reflected in the aspects of primary products and new materials, but the development of its application is still slow in progress. In particular, the over-competition in primary products not only results in the unfavorable situation for environmental protection and ineffective use of rare earth resources, but also brings about many problems for the survival and development of enterprises. Rare earth industry is not an industry with large scale, and its contribution to the economy is generated by applying rare earths in other industries. Therefore, the development level of rare earth industry can not be evaluated by its economic scale. The rare earth industry in Inner Mongolia will place great emphasis on the development of “Five bases”, “One center”, and “Six industrial chains”. Based on these focal points the products structure should be upgraded, a system for RE human resource in which talents can be shared in the industries should be built up, the level of research and development and technology introduction should be improved, more channels for financing should be developed and more fund solutions should be provided, comprehensive environment that will be favorable to the concentration and development of the industries should be promoted greatly, and a supporting system for the industrial policies should be built up in order to strengthen the advantages and competitiveness of RE industry.

Understanding the Impact of Economic Crisis on the Distribution of Organizational Decision-Making Authority

Understanding the dynamics of decision making in the right way is an important problem for the management of organizations.In today’s business life organizations are becoming more complex,and the environments they are operating in,are becoming increasingly uncertain.The aim of this paper is to contribute to the understanding of the dynamics of managerial decision-making process in complex internal and external environments by sharing the results of an empirical study(Onuk,2009).While taking the levels of the organizational structure as one of the important dimensions of complex internal environment,complex external environment is reflected within the study as economic crisis.Using the survey tool developed by Onuk(2009),the empirical study realized in the Turkish organization of a large global company investigated decision-making process to understand how decision-making authority for different types of decisions,identified as strategic,tactical,and operational level decisions,was distributed throughout the organization levels,and how this distribution was impacted by economic crisis.The results of the study confirmed the following common expectations:(1)Strategic decisions are mostly taken at upper hierarchical levels of the organizational structure;(2)during times of economic crisis strategic decision making is centralized;and(3)during times of economic crisis distribution of decision-making authority is concentrated at upper management levels.

Insights from Stakeholders of Five Residential Smart Grid Pilot Projects in the Netherlands

This paper presents insights and perceptions of stakeholders involved in the development and implementation of residential smart grid pilot projects in the Netherlands, adding to the limited information that is currently available in this area, while expectations about the potential benefits of smart grids are high. The main research questions of this study are: (1) How have some typical residential smart grid pilots in the Netherlands been set up? (2) Which stakeholders are involved in these pilots in the year 2014? (3) What are their views and perceptions with regards to the development and performance of residential smart grids? and (4) What do these stakeholders think about the products and services that may support an active participation of end-users in a smart energy home? To obtain information, we evaluated five residential smart grid pilot projects where smart energy products and services have been implemented. Semi-structured interviews were conducted with nine stakeholders involved in these projects. The Strategic Niche management framework was used to identify the present state of development and implementation of smart grid pilots. Our study shows that in the Netherlands residential smart grid pilots have been set-up and funded mainly by the government and grid operators. Other stakeholders involved include energy suppliers, end-users (as an energy cooperative or individual household), product and service suppliers, Information and Communication Technology (ICT) companies, and knowledge institutes. Currently a technology-push approach exists which barely includes an integrated approach towards smart grids products and services development. To the opinion of the interviewed stakeholders, current products and services offered in residential smart grid pilots are functionally attractive, but often too technically complex for the understanding of end-users. Hence, the general view held by respondents is that end-users should be the starting point in the development of smart grid products and services at the residential areas.

Cycle Evolution of the Impact of Ability-Enhancing,Motivation-Enhancing,and Opportunity-Enhancing Strategic Human Resource Management on Product Innovation in Science and Technology Enterprises

This study is based on the Ability-Motivation-Opportunity(AMO)model.Through two sub-studies,it explores the influence of ability-enhancing,motivation-enhancing,and opportunity-enhancing strategic human resource management(SHRM)in science and technology enterprises,on product innovation performance(PIP).It also reveals the dynamic evolution that influence from the perspective of the enterprise lifecycles.Sub-study 1 analyzes 441 questionnaires from managers of science and technology enterprises,using a qualitative comparative analysis method to determine the differences in the lifecycles of different enterprises.A qualitative comparative analysis of the questionnaires identifies the configurations of AMO SHRM,organizational emotional capability(OEC),and organizational human capital(OHC)that affect PIP at different lifecycles.Sub-study 2 empirically validates the dynamic capability path and resource-enhancing path of the impact of AMO SHRM on PIP using 444 questionnaires from managers of science and technology enterprises.The outcomes make the following revelations.(1)There are two possible configurations for product innovation during the startup stage,and opportunity-enhancing SHRM(OSHRM),OEC,and OHC are necessary conditions for impacting product innovation.There are three possible configurations for product innovation during the growth phase,and three possible configurations during the mature phase.(2)OSHRM in the startup stage affects product innovation through human capital,while ability-enhancing SHRM(ASHRM)and motivation-enhancing SHRM(MSHRM)do not significantly affect product innovation.ASHRM and OSHRM in the growth stage affect product innovation through OEC and OHC,while MSHRM has a significant impact on product innovation.AMO SHRM in the mature stage affects PIP through OEC and OHC.The study compares the impact of AMO SHRM on PIP from the perspectives of dynamic capability and resource-enhancing paths,and longitudinally analyzes the adaptability of the two paths in different stages of the enterprise life,providing reference for science and technology enterprise management practices.

Applying Organizational Ambidexterity in strategic management under a“VUCA”environment:Evidence from high tech companies in China

High tech organizations confront dual demands of exploration and exploitation,particularly in today’s competitive environment marked by a trend of volatility,uncertainty,complexity,and ambiguity.Although there is general consensus about the relationship between ambidexterity and firm performance,few studies have probed into the mechanism of how it is applied in the strategic management process.Considering the premise of environmental change,this research considers a multilevel perspective on the nature of organizational ambidexterity and its functioning in the whole strategic management process.Through a comparative case study of the two most famous high tech companies in China,a model is provided to reflect the functioning of organizational ambidexterity where a cognitive pattern of top management teamsplays a critical role in the ability that the organizations demonstrate.This research also contributes to the literature of entrepreneurship by extending innovation from a demand-side perspective,where the core of product/market exploration/exploitation activities could be expanded into customer value creation.Undertaking a careful analysis of the mechanism of organizational ambidexterity,this research sheds new light on the literature of strategic management that operates in a more turbulent environment.

Strategic Project Management to Use the Grand Challenge Scholars Program to Address Urban Infrastructure

Throughout the world, infrastructure to support cities is critical to support sustainable and responsible economic development. This can include new infrastructure projects in the case of growing areas. It can also include the renewal and upgrading of existing infrastructure in areas that have been inhabited and already developed. Infrastructure includes roads, bridges and transportation systems; power grids and energy service;internet and telecommunications; and water and sewer services. This development can be part of a system of systems, in which government, industries, and universities can contribute knowledge, skills, and abilities. This paper will investigate the strategic project management taken by one university to provide an academic experience that will prepare engineering students to address several of the Grand Engineering Challenges of the 21 st Century, as identified by the US National Academy of Engineering.The challenges relating to energy, water, information, and urban infrastructure can be approached using the functions of teaching, research, and service. By approaching the challenges strategically, resources of faculty time, student effort and laboratory facilities can be leveraged to achieve greater results. This case study will describe the efforts and results to date and identify opportunities for future growth.

Strategic Cost Management

本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。这两种模式所需要的成本信息是截然不同的。遗憾的是许多公司都企图仅用其中的一种模式去实现两种模式协调方能实现的功能。这种单一的模式体系必然会导致公司运行效率低下。 本文的结构非常清楚。两位教授在分别论述了两种模式的不同后着重指出它们有相同的基本目标,应该相互连贯,两者连结的critial point is that the operational improvement module should be the primary source of much of the information used by the strategic costing module.而在保持两者关系的数种方法中,a particularly effective one is to use two sets of standards: the "updated" and the "strategic".】

A multi-objective multi-memetic algorithm for network-wide conflict-free 4D flight trajectories planning

Under the demand of strategic air traffic flow management and the concept of trajectory based operations（TBO）,the network-wide 4D flight trajectories planning（N4DFTP） problem has been investigated with the purpose of safely and efficiently allocating 4D trajectories（4DTs）（3D position and time） for all the flights in the whole airway network.Considering that the introduction of large-scale 4DTs inevitably increases the problem complexity,an efficient model for strategiclevel conflict management is developed in this paper.Specifically,a bi-objective N4 DFTP problem that aims to minimize both potential conflicts and the trajectory cost is formulated.In consideration of the large-scale,high-complexity,and multi-objective characteristics of the N4DFTP problem,a multi-objective multi-memetic algorithm（MOMMA） that incorporates an evolutionary global search framework together with three problem-specific local search operators is implemented.It is capable of rapidly and effectively allocating 4DTs via rerouting,target time controlling,and flight level changing.Additionally,to balance the ability of exploitation and exploration of the algorithm,a special hybridization scheme is adopted for the integration of local and global search.Empirical studies using real air traffic data in China with different network complexities show that the proposed MOMMA is effective to solve the N4 DFTP problem.The solutions achieved are competitive for elaborate decision support under a TBO environment.

The Neglected State of Organizational-Level Turnover Studies in the Chinese Context： A Call for Research

In this essay, the authors discuss the neglected state of organizational-level turnover research in the Chinese context. They provide a brief overview of the importance of turnover research in the organizational sciences, highlight the role of performance-related turnover rates research, and outline general theories and findings that appear in the Western and English-language literature. This evidence is compared with a dearth of studies using samples of Chinese organizations and in Chinese-language journals. They conclude by calling for additional theory and empirical studies on turnover rates.

A STRATEGIC MODEL FOR SAFETY DURING THE HAJJ PILGRIMAGE:AN ANP APPLICATION

Saudi Arabia every year receives more than two million Muslims from all over the world to perform the Hajj, the Muslim pilgrimage to Makkah. It must take place during a specific period of the year in a specific and limited space. In spite of the effort government agencies devote to this event, a variety of disasters usually take place each year. As the number of pilgrims is increasing every year the problem is becoming an alarming one. More and more resources are allocated to eliminate the occurrence of such disasters. More than one strategy has been proposed to make the Hajj as safe as possible. Knowing that the problem is very complex as it involves numerous actors, and many entangled criteria and elements, the question is which strategy is best. This paper presents the Analytic Network Process as a sound methodology for structuring the Hajj problem by designing an analytical model to find which strategy to focus on to make the pilgrimage as safe as possible.

Applying system dynamics to strategic decision making in construction

The author discusses the application of System Dynamics to high-level strategic simulation in construction. In particular, System Dynamics' strength on representing feedback processes, aggregation, soft variables,and continuous simulation clock for high-level simulation are discussed using real modeling examples. From this exercise, it is concluded that System Dynamics offers a great potential for strategic simulation in construction.Further, the author proposes a comprehensive simulation framework that integrates System Dynamics and Discrete Event Simulation for a strategic decision making process in construction where operational details should be taken into account.

The RQ-Tech methodology:a new paradigm for conceptualizing strategic enterprise architectures

The purpose of this paper is to report on a new system-theoretic based methodology and corresponding model for Enterprise Architecture development.This model captures the essence of the strategic,conceptual,doctrinal layer of the organization.Reusable Quality Technical Architectures(RQ-Tech)graphically reveals a comprehensive array of enterprise decision alternatives in easily understandable views;all while maintaining the hyperlinks to its provenance in strategic authoritative documentation.The RQ-Tech method has combined the practice of Enterprise Architectures with a modern perspective grounded in Systems Theory and the theory regarding the computer science-oriented Semantic Web.This recombination results in a distinctive methodology for developing models.This new methodology supports the conclusion that system-specific solutions produce islands of technology and can be prevented by employing better enterprise change planning.A review of the literature in three major areas illustrates the overlap common to all three domains.This review provides support for critical thinking concerning how to enrich the Enterprise Architecture practice.The research centered on finding the most significant factors to consider when translating the authoritative text and rich pictures that enterprise managers use to describe the strategic mission and vision of their complex,service-oriented enterprise into user-oriented semantic models.It provides the basis for RQ-Tech as a methodology that enables increased understanding of complex systems through use of Semantic Web standards.