专利交易特殊性及运营模式研究

专利交易是指将专利以有偿方式在不同经济主体间转移。其运营模式种类丰富,其交易主体与客体特殊性显著,其过程具有高难度与高风险。在分析处于初级、成长与成熟等不同阶段的专利交易运营优化组合模式及特征的基础上,揭示我国当前专利交易运营模式的关键因素,并提出专利交易模式选择与拓展措施的建议。

An Exploratory Study Into the Implementation of Management Accounting Changes in Australia

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.