法企将与原委会合作研发钠冷高温堆

【世界核新闻网站2024年5月29日报道】法国原子能与替代能源委员会(CEA)近日与法国蓝色胶囊技术公司(Blue Capsule Technology)签署钠冷高温堆研发合作协议。蓝色胶囊正在“法国2030”投资计划资助下推进钠冷高温堆研发。这种反应堆热功率为15万千瓦,可提供700℃高温蒸汽。

浅析法企在华投资策略

在中国这样一个大的投资环境下,作为外国企业尤其是有优良传统行业竞争优势的法国企业如何针对中国的国情及特点把握契机,以便成功的在这片肥沃的土地上发展投资战略.

在华法企人力资源跨文化管理探究

法国企业进驻中国已有三十个年头,从最初尝试性合作到如今生产销售的大融合,法企不断探索在华生存的最佳模式。经济全球化背景下,文化的多元化使市场环境产生差异。民族文化不同造成的矛盾与阻碍在企业内部和外部市场中同时存在。人才成为科技之后的核心竞争力。适应中国市场的人力资源管理模式,能帮助企业揽得更多人才,提升企业的竞争力。本文分析不同法企在中国人力资源管理模式调整的方式,探索法企在华人力资源跨文化管理的有效措施。

从法国电信看法企对中国资助的本土化特征

近年来,法国企业在中国不断扩大投资,许多在华企业旗下都拥有自己的公司内部基金会,参与中国社会公益事业。许多法企基金会从中国国情出发,在进行充分调研后,与中国相关方面合作,组织适合中国社会的公益慈善活动,提高了企业形象,增加的社会责任感。

俄原集团与法企签署两份合作协议

【本刊2021年12月综合报道】近期,在巴黎核工业展览会召开期间,俄罗斯国家原子能集团公司(Rosatom)与多家法国企业和机构签署合作协议。俄原集团、法国原子能与替代能源委员会(CEA)和法国电力公司(EDF)签署联合声明,宣布将在民用核能领域开展长期合作。声明指出,双方将就在快堆中循环使用“二代钚”合作开展实验室规模的全面研究。“二代钚”是指从铀钚混合氧化物(MOX)乏燃料中提取的钚。

Measuring technical efficiency of Chinese nonferrous metals enterprises on a background of industry consolidation

Since 2009, Chinese nonferrous metals industry has been carried out industry consolidation with strong support by the central government. This work examined technical efficiency of Chinese nonferrous metals firms and its change during the period of 2007 and 2011. Based on financial data from nonferrous metals listed companies, technical efficiency of nonferrous metal minerals mining firms and nonferrous metal smelting, pressing and processing firms was estimated respectively using the data envelopment analysis （DEA） method. It was found that, in both sectors, number of pure technical and scale inefficient firms dominated over efficient ones. Overall, their technical and scale efficiency tended to be very low after 2009. In particular, efficiency scores of nonferrous metal smelting, pressing and processing firms fluctuated greatly during the research period. And a limited number of large leading firms were able to maintain 100% efficiency score in the industry, while efficiency of most of other leading firms has declined since 2009.

Dynamic services selection algorithm in Web services composition supporting cross-enterprises collaboration

Based on the deficiency of time convergence and variability of Web services selection for services composition supporting cross-enterprises collaboration,an algorithm QCDSS(QoS constraints of dynamic Web services selection)to resolve dynamic Web services selection with QoS global optimal path,was proposed.The essence of the algorithm was that the problem of dynamic Web services selection with QoS global optimal path was transformed into a multi-objective services composition optimization problem with QoS constraints.The operations of the cross and mutation in genetic algorithm were brought into PSOA(particle swarm optimization algorithm),forming an improved algorithm(IPSOA)to solve the QoS global optimal problem.Theoretical analysis and experimental results indicate that the algorithm can better satisfy the time convergence requirement for Web services composition supporting cross-enterprises collaboration than the traditional algorithms.

Research on workflow meta model supporting activity based costing

Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.

Prediction difficulty, financial strength and debt maturity

In order to have the optimal capital structure, the company with higher volatility of return adjusts the capital structure more frequently and has shorter debt maturity. Investors also have shorter investment cycle on these companies. Investment cycle is also affected by information asymmetry. The less asymmetric the information is, the more information investors get and the longer the investment cycle is. The adjustment frequency is also restricted by financial strength. This paper measures the debt maturity structure of the firm as the weighted average of debt maturity, and it is more precise than the ratio of long term debt to total debt. In empirical tests on debt maturity, the results show that financial strength, volatility of return and asymmetric information all have negative impacts on debt maturity.

The Use of Analytic Hierarchy Process （AHP） in the Determination of Earnings Quality： The Case of UAE

The purpose of this study is to review and demonstrate how analytic hierarchy process （AHP） can be employed to determine earnings quality. The AHP technique can make the analysis studies more effective, easy, and applicable to companies to calculate the relative weights of each dimension, sub-dimension, and specific sub-dimension of earnings quality. A common understanding of earnings quality is difficult to define and even more difficult to measure precisely. In addition to this, the earnings quality is influenced by factors which are often intangible and immeasurable and, as such, when assessing earnings quality, judgments will be largely subjective. Further, earnings quality is related to business concepts or practices and affected by other factors such as the nature and source of earnings. In relation to this, earnings quality would be directly influenced by the conservatism of the chosen methods. However, earnings quality relates to the persistence of earnings and to the likelihood of cash realization on reported eamings. Overall, the results presented from the paramorphic model under AHP are meant to be descriptive of the decision process of five investment analysts within three different companies. The results in this study offer valuable insights into how a small population of investment analysts actually decides the relative importance of various earnings quality dimensions.

An Extended Enterprise Modeling Approach to Enterprise-based Integration

The paradigm of extended enterprise is the core competency focused. An extended enterprise expands its scope from bounding a single enterprise to including additional processes performed by other enterprises. The integration of processes is enterprise based. This paper proposes a recursive enterprises interconnected chain model for the extended enterprise, and presents an enterprise-based integration framework for the extended enterprise. The case study is based on a motorcycle group corporation.

Cost Climate Survey Scale in Construction:Development and Empirical Research

To develop the cost climate survey scale( CCSS) used in construction enterprises,the design concepts,principles and the process diagrams of CCSS are proposed.Through questionnaire investigation and expert interviews,314 projects are established and the CCSS that is made up of 7 dimensions framework and 30 levels is preliminarily determined.After categorized merger,pre-test analysis and multiple items refining,16 projects of CCSS are eventually compiled.In order to verify the credibility and validity of the CCSS,200 employees in Qinhuangdao construction company as the samples are tested.SPSS 21.0 is used to analyze the reliability,validity and rationality of level divisions,and Amos 22.0 is for analyzing the degree of model adaptation in this survey.Finally,the current cost climate situation of the construction site in the company is evaluated,the deficiencies of the cost culture of the construction site are pointed out.This study shows that strengthening the cost knowledge training has a significant positive effect on the cost climate cognition of the employees.Nevertheless,accumulation of work experience has a dual impact on that.The CCSS is not only an important foundation for the cost climate research and its theoretical development,but also the premise of the cost climate quantitative research.An appropriate CCSS,to some extent,can reflect the cognitive level of all kinds of employees in one enterprise and cost savings degree of the enterprise in a certain time.The development of CCSS reflects the originality and interactivity,and fills a blank of the CCSS in construction,which is considered to be an effective tool for cost climate research in construction.

Evaluation of Biological Assets： Problems and Solutions

The chief production elements of an agricultural enterprise are its biological assets and the choice and practical application of the evaluation methods, as the assets directly affect many aspects： decision making of economic character by the financial statement user, indicators of financial operation analysis, inter-comparison of sector enterprises, assessment of the company value and taxes on its economic activity, and statistical data of the agricultural sector. The authors have used the discounted cash flow （DCF） as an alternative method and a model of system dynamics. Such a system dynamics method has not been used for assessment of biological assets so far. In the operating process, the company acquires or loses possession of the resources. It is vital to analyze the resources to see whether they comply with the concept of the assets and the terms of recognition. It is necessary for the same company as well as for external users of financial statements to get true information about the business and the value of money. Biological assets may be recognized in the company＇s accounting only when it is predictable that future benefits associated with these assets will flow into the enterprise. It is also important that the fair value or the cost can be measured reliably.

Business valuation methods selection that based on the life cycle

Based on modem financial markets becoming more and more perfect, in company stock, bonds, represented by the investment banking has permeated all aspects of life. Business valuation is the core of value management.However, companies in different stages of development have a certain stage characteristics, and therefore from the features and characteristics of the different stages of business valuation methods and the factors that affect the value of different businesses created to start, can provide investors assess the business value of new ideas.

The Impact Analysis of New Company Law on Foreign Invested Enterprise Law

In this paper, the impact of the new company law on foreign-funded enterprise law are analyzed. Firstly. the foreign investment enterprise law is summarized, followed by a detailed introduction of the impact of the new company law and foreign-invested enterprise law . Finally. Impact on the Law of Foreign Investment Enterprises. From these researches, it is concluded thai the promotion of the new company law on the relationship between FIEs and some suggestions for the coexistence of the two.

Corporate Reporting： An Integrated Approach to Legitimacy Claims

With the increasing pressure on companies to engage in corporate social responsibility （CSR）, it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to ＂disconnected reporting＂. The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as ＂an issue of integration＂ and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies （e.g., Klynveld Peat Marwick Goerdeler （KPMG）, A4S, PricewaterhouseCoopers （PwC）） seem to support this position, arguing that integrated reporting is ＂the way forward＂. Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.

Enterprises＇ foreign exchange risk management in the floating exchange risk era

Since the foreign exchange reform on July 21^st 2005, the flexibility of RMB exchange rate has becoming big, so has the foreign exchange risk. How to effectively manage foreign exchange risk has become an emergent task to enterprises. This paper introduces the method of foreign exchange forecast which is the base of foreign exchange risk management, and then deeply discusses different measures of managing the risk.

An Analysis of the Factors Impacting Employee’s Specific Investment

The amount of specific investment from employees is limited,and the reasons of the under-investment from employees are analyzed in this paper.Based on the relationship of the specific investment and the employee demission,an empirical study has been conducted focusing on the factors influencing the employee turnover and the specific investment.A theoretical model of the factors influencing employee's specific investment is given.

Enterprise modeling method of calculation-independent model level

Aimed at deficiencies in the development and implementation of Enterprise Service Architecture （ESA） software, an ESA software developing mode based on Model Driven Architecture （MDA） is put forward. This mode includes a calculation-independent model （ CIM ）, a platform-independent model （ PIM ）, a platform-specific model （PSM） and a code level. Based on this mode, the modeling architecture of CIM level is presented. CIM here includes a global model, a process model, an information model and an organization model. The modeling elements of global model, process recta-model, information recta-model and organization meta-model are defined in detail and the relationship between them is described. The reflecting relationship between these models is established as well.

Research on the Performance of Listed Companies＇ Bankruptcy Reorganization -Taking HULUDAO ZINC INDUSTRY CO.,LTD. as an Example

Bankruptcy Reorganization is a legal system to regenerate enterprises that meet the requirements of bankruptcy but have the ability to survive. Since the implementation of Bankruptcy law in 2007？to the end of 2016, there are already 75 listed companies in the bankruptcy reorganization process to rectify the operation. Bankruptcy Reorganization is becoming an important way for some enterprises to get rid of their difficulties. However, whether the enterprises after the bankruptcy reorganization can really get reborn is worth further study. This article uses HULUDAO ZINC INDUSTRY CO.,LTD. as an example, examines the financial performance and market performance of the company before and after the bankruptcy reorganization, and verifies the effect of the bankruptcy reorganization system in order to provide guidance and suggestions for improving the system of bankruptcy reorganization of the listed companies.