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公共产品(服务)市场化提供与中国式“交叉提供” 被引量:4
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作者 邓力平 邓秋云 《东南学术》 CSSCI 北大核心 2018年第1期105-112,247,共8页
中国式"交叉提供"模式是对中国特色社会产品提供的现实提炼,既体现初级阶段重要特征,又反映国体政体本质要求。本文运用中国式"交叉提供"中"私人部门可以参与部分公共产品提供"的观点,解释我国公共产品(... 中国式"交叉提供"模式是对中国特色社会产品提供的现实提炼,既体现初级阶段重要特征,又反映国体政体本质要求。本文运用中国式"交叉提供"中"私人部门可以参与部分公共产品提供"的观点,解释我国公共产品(服务)市场化提供中的两个实例(政府购买服务与PPP(Public-Private Partnership,PPP)模式),深化其认识,总结其本质,辨析其异同,为实践运用提供理论依据与政策思路。 展开更多
关键词 公共产品(服务)市场化提供 “交叉提供”模式 政府购买服务 政府和社会资本合作模式
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计算高新收入占比应厘清“两个收入”内涵
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作者 廖永红 《税收征纳》 2024年第7期44-45,共2页
在高新技术企业认定中,须关注高新收入占比指标。科技部、财政部、国家税务总局联合印发的《高新技术企业认定管理办法》(国科发火〔2016〕32号)规定,近一年高新技术产品(服务)收入占企业同期总收入的比例不低于60%。实务中,企业要准确... 在高新技术企业认定中,须关注高新收入占比指标。科技部、财政部、国家税务总局联合印发的《高新技术企业认定管理办法》(国科发火〔2016〕32号)规定,近一年高新技术产品(服务)收入占企业同期总收入的比例不低于60%。实务中,企业要准确计算该指标,需要先正确理解和判断总收入和高新技术产品(服务)收入内涵。 展开更多
关键词 国家税务总局 高新技术企业认定 高新技术产品(服务)收入 收入占比 总收入 科技部 正确理解
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研发项目费用核算及相关高新产品收入确认问题 被引量:1
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作者 胡黎亚 《财会月刊》 北大核心 2014年第11期36-38,共3页
企业的技术研发活动是企业为开发新产品或新工艺、新技术所进行的研发活动。不同性质的研发项目对企业研发费用核算及高新产品收入确认是有差异的。本文主要分析了新产品研发项目与新工艺、新技术研发项目的研发费用归集问题,以及相关... 企业的技术研发活动是企业为开发新产品或新工艺、新技术所进行的研发活动。不同性质的研发项目对企业研发费用核算及高新产品收入确认是有差异的。本文主要分析了新产品研发项目与新工艺、新技术研发项目的研发费用归集问题,以及相关的高新产品(服务)收入确认问题。 展开更多
关键词 研发项目 研发费用 高新产品(服务)收入
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高新技术企业认定的财务操纵行为研究 被引量:3
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作者 陈津津 赵巍 《财会通讯(中)》 北大核心 2018年第12期75-78,共4页
在经济结构转型升级,科技创新成为提高社会生产力和综合国力的战略支撑的背景下,政府针对高新技术企业出台了一系列优惠政策来支持创新型企业的发展。但在违规处罚后果不对等和利益的驱使下,申请企业在高新技术企业认定过程中出现了对... 在经济结构转型升级,科技创新成为提高社会生产力和综合国力的战略支撑的背景下,政府针对高新技术企业出台了一系列优惠政策来支持创新型企业的发展。但在违规处罚后果不对等和利益的驱使下,申请企业在高新技术企业认定过程中出现了对财务指标的操纵行为。本文从高新技术产品(服务)收入占比、研究开发费用占比以及相关服务中介机构资质等六个方面剖析申请企业的财务操纵行为,在此基础上,从认定财务专家和完善高新技术企业认定制度两个角度,提出应对高新技术企业认定中的申请企业财务操纵行为的对策建议,以期社会资源得以有效配置,实现创新驱动发展战略。 展开更多
关键词 高新技术企业 创新 研究开发费用 高新技术产品(服务)收入 财务操纵
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基于质量—顾客行为关系的策略选择 被引量:2
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作者 孙丽君 《广州大学学报(社会科学版)》 2004年第9期57-60,91,共5页
产品(服务)质量与企业利润之间的关系,既不简单也不直接,顾客购买行为是介于二者之间的变量之一。文章提出了一个质量对顾客购买行为意向的影响模型,并运用实证研究证明了质量对顾客购买行为意向的影响。研究结果表明,不仅总体上质量—... 产品(服务)质量与企业利润之间的关系,既不简单也不直接,顾客购买行为是介于二者之间的变量之一。文章提出了一个质量对顾客购买行为意向的影响模型,并运用实证研究证明了质量对顾客购买行为意向的影响。研究结果表明,不仅总体上质量—行为意向的关系在各顾客购买行为意向维度上有所不同,而且在制造企业与纯服务性企业之间,也有所差异,这一结果为企业选择制定经济有效的质量策略,提供了理论参考。 展开更多
关键词 产品(服务)质量 顾客行为 相关关系 质量策略
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Research on Mobile-Based Logistics Information System for Hainan Agricultural Products 被引量:1
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作者 方纪华 王玲玲 +1 位作者 李玉萍 罗红霞 《Agricultural Science & Technology》 CAS 2014年第7期1235-1239,共5页
The current situation,information technology and problems of logistics for agricultural products were summarized.Some key technologies involved in mobilebased logistics information system for Hainan agricultural produ... The current situation,information technology and problems of logistics for agricultural products were summarized.Some key technologies involved in mobilebased logistics information system for Hainan agricultural products were analyzed,such as information classification and retrieval,user information authentication via QR code,and logistics information services based on WEB and mobile devices.Emphasis was given to study the design idea,content,method for the system. 展开更多
关键词 Agricultural product Logistics distribution Terminal services Information security
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市场话语下高职外语专业发展刍议
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作者 陈霞 《职教通讯》 2018年第4期14-18,共5页
高职外语专业其本质上是教育产品(服务)的提供者,正面临深刻变革。依据市场话语,从高职外语专业的优势、劣势、机遇和挑战四个角度进行分析。其优势有三点:形成了产业规模,建构起职业化、开放式导向,显现出文化功能。劣势有两方面:处于... 高职外语专业其本质上是教育产品(服务)的提供者,正面临深刻变革。依据市场话语,从高职外语专业的优势、劣势、机遇和挑战四个角度进行分析。其优势有三点:形成了产业规模,建构起职业化、开放式导向,显现出文化功能。劣势有两方面:处于产业链低端、附加值低,缺乏产品标准体系。面临三大机遇:国际化趋势对外语人才的紧迫需求,应用技术大学的出现导致传统的院校评价标准发生改变,实用型知识价值被认知并开始进入高等教育领域。面对两大挑战:被普通高等教育外语模式所同化,市场培训的职业化挑战。在以上分析的基础上,提出高职外语专业必须面向市场,提高高职外语的职业性;顺应趋势,提升高职外语的文化功能;围绕"知识",建构高职外语专业体系;树立"经营"理念,从市场获取资源、销售产品等发展对策。 展开更多
关键词 高职 外语专业 发展对策 市场 产品(服务)
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浅议企业创新的意义及内容 被引量:4
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作者 白文彬 《科技情报开发与经济》 2005年第1期165-166,共2页
介绍了创新的概念,对创新的特点、分类、管理进行了分析,并就企业如何创新提出了几点建议。
关键词 企业创新 思堆创新 产品(服务)创新 技术创新
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Circulation Service System for the Agricultural Products in Shandong
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作者 许丹 赵瑞莹 《Agricultural Science & Technology》 CAS 2016年第1期223-227,共5页
The construction and improvement of agricultural product circulation is one of the important solutions to the issues of agriculture. Although great achievements have been made in the construction of agricultural produ... The construction and improvement of agricultural product circulation is one of the important solutions to the issues of agriculture. Although great achievements have been made in the construction of agricultural product, many problems still exist in the basis, principal role and service contents of service system. It needs the great improvement on infrastructure, service modes and management of service system to prompt the economic development in rural areas. 展开更多
关键词 Agricultural product circulation Service system SHANDONG
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City Networks of Online Commodity Services in China:Empirical Analysis of Tmall Clothing and Electronic Retailers 被引量:7
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作者 XI Guangliang ZHEN Feng +1 位作者 HE Jinliao GONG Yanhao 《Chinese Geographical Science》 SCIE CSCD 2018年第2期231-246,共16页
City networks have been a critical topic in the fields of urban geography and regional economics. Numerous studies have explored city networks, focusing mainly on infrastructure and industrial networks. Unlike traditi... City networks have been a critical topic in the fields of urban geography and regional economics. Numerous studies have explored city networks, focusing mainly on infrastructure and industrial networks. Unlike traditional urban network of which the major measuring indexes are population sizes and entity industries, online commodity service networks could reflect well the influencing of emerging economies, especially the Internet economy, on city networks. This study analyzes and reveals structural features of China's city networks through online commodity services, providing the internet economic approach on city networks. Results indicate that the core cities of online commodity service networks are mainly concentrated in eastern coastal areas. In addition, spatial polarization and layer structure of network connections are obvious, descending from the centers in eastern China to peripheral cities in central and western China. Online commodity services of different cities show apparent differences and uncertainties in terms of specialization rates of international connection, which presents a tendency toward diversification. Online commodity service networks are not only associated with goods production, supply, and consumption in physical space but also reflect virtual information, capital, and technology flows, thus providing a new empirical approach for understanding city networks in information and internet economic age. 展开更多
关键词 city networks online commodity services intercity relationships SPECIALIZATION
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Web-services-based Integration Design of PDM and DNC Systems 被引量:1
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作者 周炳海 王世进 曹永上 《Journal of Donghua University(English Edition)》 EI CAS 2007年第1期30-34,共5页
In a networked manufacturing environment, product data integration is the foundation of collaborative manufacturing among manufacturing enterprises. It is very important to build an effective integration mechanism for... In a networked manufacturing environment, product data integration is the foundation of collaborative manufacturing among manufacturing enterprises. It is very important to build an effective integration mechanism for product data sharing of manufacturing enterprises in geographically dispersed, heterogeneous system platform. In order to integrate enterprise level product data management (PDM) system and shop floor level distributed numerical control (DNC) system, based on the description of Web services technology, a Web-services-based integration approach is presented for facilitating seamless sharing of product data between PDM and DNC systems in a networked manufacturing environment. In order to verify the validity of the proposed approach, an example-based integration development has been implemented with Java 2 Software Development Kit and Java Web Services Developer Pack in Windows 2000 Professional environment. 展开更多
关键词 Product data management Distributed numerical control Web services Information integration.
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Effects of Trade Liberalization and Outsourcing on Employment in China during 1995-2009
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作者 卫瑞 庄宗明 《China Economist》 2015年第6期93-109,共17页
With the deepening of economic globalization, trade liberalization and outsourcing exert increasingly important effects on China's employment. Based on China's (imporO non-competitive input-output table and employm... With the deepening of economic globalization, trade liberalization and outsourcing exert increasingly important effects on China's employment. Based on China's (imporO non-competitive input-output table and employment data provided by the World Input-Output Database (WIOD), this paper has estimated China "s total employment and skill-specific employment between 1995 and 2009 and utilized structural decomposition method to investigate the effects of trade liberalization and outsourcing as two internationalization factors on China's job growth. Results indicate that between 1995 and 2009, China's total employment and skill-specific employment increased significantly, and the expansion of final output and particularly export expansion is a major driver of job growth, that the reduction in labor input coefficient is a major restraint of job growth, and that outsourcing is generally unfavorable to China's job growth. By specific product categories, their production internationalization effect of the production sectors of different types of products (aggregate effect of trade liberalization and variation in the level of outsourcing on employment variation) derives from different sources. For sectors of low technology products, their production internationalization effect mainly derives from the expansion of the share of export. For the production sectors of medium technology products, their production internationalization effect mainly derives from outsourcing expansion. By specific groups of workforce, low-skilled workforce is the most vulnerable to the impact of production internationalization, medium-skilled workforce is subject to relatively small effect, while the effect on highly-skilled workforce is negligible. 展开更多
关键词 trade liberalization OUTSOURCING employment fluctuation non-competitiveinput-output table structural decomposition analysis
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高新技术企业财务问题初探
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作者 戴永华 《经贸实践》 2015年第15期136-136,共1页
自2008年国家三部委出台高新技术企业认定与扶持政策以来,企业积极响应,截止到2013年底,全国有效的高新技术企业已近6万家。然而,高新技术企业的认定对企业的研发、财务、管理等多个方面都提出了较高要求,这就加大了企业进行高新认定与... 自2008年国家三部委出台高新技术企业认定与扶持政策以来,企业积极响应,截止到2013年底,全国有效的高新技术企业已近6万家。然而,高新技术企业的认定对企业的研发、财务、管理等多个方面都提出了较高要求,这就加大了企业进行高新认定与日常管理的难度,导致很多企业认定过程面临困境,且多次发生已认定企业被撤销资格的情况,其中不乏上市公司、实力较强的企业。本文旨在通过对高新技术企业政策和常见重大问题进行分析,为有关企业财务从业者提供借鉴。 展开更多
关键词 高新技术企业 研发费用 高新技术产品(服务)收入 操作要点
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Food Handler's Perception of Fresh Cut Products
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作者 Manuela Barros Ada Rocha 《Journal of Agricultural Science and Technology(B)》 2012年第4期482-486,共5页
The use of Fresh Cut Products (FCP) allows food service units to offer a greater variety of menus, reducing costs and minimizing cross contamination. Few food units in Portugal are adopting FCP, since these products... The use of Fresh Cut Products (FCP) allows food service units to offer a greater variety of menus, reducing costs and minimizing cross contamination. Few food units in Portugal are adopting FCP, since these products are viewed as being more expensiveand are regarded as less natural and easily perishable.The present study aims to identify and analyze the level of awareness of food service operators in respect to FCP. Approximately 90% of food handlers referred the use of FCP at their workplace, pointing as the main advantages for using them the less time spent on preparation (58.6%), the variety (55.9%) and the convenience (55.9%). Reasons for not using them were doubtful origin (91.7%), price (66.7%) and being a possible threat to their jobs (58.3%). In spite of recognizing the advantages of using FCP, most of food handlers (77.2%) prefer traditional products. Traditional products were preferred by food handlers with lower educational level, working at schools and performing functions of kitchen helper. FCP were chosen by younger food handlers, with higher educational level. It seems necessary to promote a demystification of this category of products near food service managers and employees, explaining the best way and advantages of using FCP at institutional food services in terms of safety, cost and quality. 展开更多
关键词 Fresh cut products food services food handlers perception.
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Information Service System for Receiving and Processing Multi Source Remote Sensing Images
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作者 GUO Xiarui NING Wei HU Gang 《Aerospace China》 2016年第4期41-46,共6页
Based on international requirements for the application of commercial remote sensing data,an information service system for receiving and processing multi source remote sensing data was developed and introduced.The sy... Based on international requirements for the application of commercial remote sensing data,an information service system for receiving and processing multi source remote sensing data was developed and introduced.The system consists of an Oversea Fixed Ground Service Station(OFGS),a Transportable Vessel-Borne Service Station(TVBS) and a Data Operation and Management Center(DOMC).Fixed and transportable service stations were developed in Venezuela,Latin America and for the China's Xuelong polar research vessel respectively,and serve the function of remote sensing data receiving,processing and application.The DOMC connects the OFGS and TVBS,so that they constitute a network to provide receiving,distribution,retrieval,browsing,ordering,and downloading functions for multi remote sensing satellite data and products.It validates the competence in providing 40 kinds of typical application products.The development of this system provides a reliable and comprehensive service for commercial remote sensing data applications for users both in domestic and oversea markets. 展开更多
关键词 Remote sensing Commercial aerospace Satellite application
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Ethnic diversity, tax limitations and public goods
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作者 Steven M. Sheffrin Bei Li 《Chinese Business Review》 2009年第12期1-16,共16页
One strand of research in public economics has found that increasing ethnic diversity leads to reductions in provision of productive public goods. Another strand of research has emphasized the key role that tax and ex... One strand of research in public economics has found that increasing ethnic diversity leads to reductions in provision of productive public goods. Another strand of research has emphasized the key role that tax and expenditure limitations play in the provision of public services. This paper explores the interaction between these two effects. The regression results suggest that the prior results on ethnic diversity are robust when TELs are taken into consideration. In addition, the imposition of TELs mitigates the negative effect of ethnic fragmentation on the share of local spending on education and roads. It also mitigates the positive correlation between ethnic diversity and total local government revenue and expenditure per capita. 展开更多
关键词 public goods ethnic diversity tax and expenditure limitations
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Normative Versus Perceptual Gap Analysis of Hotel Product Quality as a Service to Tourism in Kenya
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作者 Joe Kibuye Wadawi Frederick Jacobus Herbst Nerine Cecilia Bresler 《Chinese Business Review》 2011年第12期1091-1105,共15页
Kenya's tourism business stagnated from 1991 to 2003 and only registered small but steady grew from 2004. One of the sectors that recorded poor performance as a result of the slow growth of tourism is the hotel busin... Kenya's tourism business stagnated from 1991 to 2003 and only registered small but steady grew from 2004. One of the sectors that recorded poor performance as a result of the slow growth of tourism is the hotel business. Despite this slack, stakeholders in Kenya have not tried to assess the extent to which the quality of this sector may impact on destination preference. The ultimate purpose of this research was to establish the quality gap between the expected and the perceived hotel product/service quality from both the perspective of the tourists and the hotel operators in Kenya. It was motivated by the need to create parameters that can elavate the competitiveness of Kenya's tourism using the hotel product/service quality offer. Descriptive quantitative research design was used to establish the secondary objectives and to assess two propositions set for the study. A sample of 211 tourists and 19 hotel operators in two major tourist provinces of Kenya was used to obtain information regarding normative and perceptive hotel product/service quality. Kenya's only destination marketing organisation, Kenya Tourist Board (KTB) marketers were also surveyed to provide insight on Kenya's destination position with regard to the motivation of tourists to visit Kenya. The study established that although the attractions which make tourists come to Kenya are the unique wildlife safari, beach tourism and the natural scenery, hotel product quality and hospitality plays a vital role in motivating tourists to choose Kenya as the destination to visit. However, this study found out that while the tourists and hotel operators agree on the normative hotel product quality level, there is a significant gap between the normative quality and the perceptual quality registered by tourists who used hotel services. The study established that hotel operators only recognize quality regulatory institutions with statutory and legal authority to incriminate facilities that do not comply with laid down operational requirements such as Hotels and Restaurants Authority and the Local Authority Public Health Department. The study has proposed an integrated framework that may be utilized to build a superior national hotel product/service quality so that the economic potential of tourism is maximized in Kenya. 展开更多
关键词 destination marketing TOURISM COMPETITIVENESS Kenya tourism hotel product/service quality
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The effects of attributes and buyer regret on overall satisfaction
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作者 LAI Ming-cheng 《Chinese Business Review》 2009年第10期53-57,共5页
The current study represents an attempt at exploring product attribute, service attribute evaluation, and buyer regret influence overall satisfaction in the buyer decision context. The data used in the project were co... The current study represents an attempt at exploring product attribute, service attribute evaluation, and buyer regret influence overall satisfaction in the buyer decision context. The data used in the project were collected as part of a large study of buyer regret. The sampling frame consisted of automobile purchases in Taiwan We have collected yield 600 questionnaires, by screening out 44 questionnaires, including those missing value or incomplete answer, and finally a usable sample of 556 questionnaires were utilized in this study. The results reinforce the finding form early research that the concept of buyer regret plays an important role for automobile purchases in the buyer decision. Results show that higher evaluations of service and product attributes lead to less buyer regret, and lower buyer regret will likely to increase overall satisfaction. Specifically, the finding indicates that buyer regret mediates the effects of the attributes on overall satisfactions. Implications for marketing theory and practitioners are discussed, and possible directions for future research are sketched. 展开更多
关键词 service attribute product attribute buyer regret overall satisfaction automobiles
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Modem Information Technology (IT): Factor for Business Efficiency and Business Driver
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作者 Krassimira Schwertner 《Journal of Modern Accounting and Auditing》 2013年第8期1131-1139,共9页
In conditions of high-tech industries, Information Technology (IT) is expected to help solve complex problems by expediting corporate operations and provide more efficient business processes. IT is one of the main f... In conditions of high-tech industries, Information Technology (IT) is expected to help solve complex problems by expediting corporate operations and provide more efficient business processes. IT is one of the main factors to improve business efficiency. The new technologies such as virtualisation, consolidation, cloud computing, and software-based solutions are great ways to minimise resource use while maximising the business value of information systems. Technologies and innovations are necessary to ride the inevitable tide of change. Most of enterprises are striving to reduce their computing costs through the means of virtualization. This demand of reducing the computing cost has led to the innovation of cloud computing. Cloud technology offers better computing through improved utilization and reduced administration and infrastructure costs. Cloud computing is the sum of Software as a Service (SaaS) and utility computing. Cloud computing represents a fundamental change in the way computing power is generated and distributed, transforming the delivery of IT tools and products into elastic, on demand services characterized by flexible "pay as you go" payment models. More than half of European Union (EU) businesses and consumers already use some kind of cloud services. The diffusion of cloud computing is expected to generate substantial direct and indirect impacts on economic and employment growth in the EU, thanks to the migration to a new IT paradigm enabling greater innovation and productivity. The cost of using digital technologies, such as information service providers, decreases as the number of users increases. All of these factors work together to promote a rapid growth in the demand for, and supply of, IT products and services. 展开更多
关键词 cloud computing information technology (IT) mobile technologies information services socialnetworks big data innovations
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Integration and Application of PDM system and logistics management System
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作者 Chen Limin Zhao Jun 《International Journal of Technology Management》 2014年第8期174-176,共3页
In order to improve the efficiency of product design and reduce the logistics cost, this paper first analyzes the information integration demand of product design department and logistics service department. Based on ... In order to improve the efficiency of product design and reduce the logistics cost, this paper first analyzes the information integration demand of product design department and logistics service department. Based on Web service technology, this paper builds the product logistics service information model for integration. Furthermore, through a sanitary appliance company application, a solid base is laid for increasing the product R&D speed and logistics service. 展开更多
关键词 Product data management LOGISTICS Information Integration Web service teclmology
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