With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tang...With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.展开更多
Big data analytics has been widely adopted by large companies to achieve measurable benefits including increased profitability,customer demand forecasting,cheaper development of products,and improved stock control.Sma...Big data analytics has been widely adopted by large companies to achieve measurable benefits including increased profitability,customer demand forecasting,cheaper development of products,and improved stock control.Small and medium sized enterprises(SMEs)are the backbone of the global economy,comprising of 90%of businesses worldwide.However,only 10%SMEs have adopted big data analytics despite the competitive advantage they could achieve.Previous research has analysed the barriers to adoption and a strategic framework has been developed to help SMEs adopt big data analytics.The framework was converted into a scoring tool which has been applied to multiple case studies of SMEs in the UK.This paper documents the process of evaluating the framework based on the structured feedback from a focus group composed of experienced practitioners.The results of the evaluation are presented with a discussion on the results,and the paper concludes with recommendations to improve the scoring tool based on the proposed framework.The research demonstrates that this positioning tool is beneficial for SMEs to achieve competitive advantages by increasing the application of business intelligence and big data analytics.展开更多
China has been known as a colossal economic engine,a powerhouse that has driven global growth.Yet,what often flies under the radar is its commitment to sharing that prosperity through platforms like the China-ASEAN Ex...China has been known as a colossal economic engine,a powerhouse that has driven global growth.Yet,what often flies under the radar is its commitment to sharing that prosperity through platforms like the China-ASEAN Expo(CAEXPO)and the China International Import Expo(CIIE).These two events don’t just symbolize trade fairs;they’re like giant welcome mats rolled out for the world and offer particularly golden opportunities for small and medium-sized enterprises(SMEs).展开更多
To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizatio...To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance.展开更多
为实现超导储能装置(SMES-Superconducting Magnetic Energy Storage)与输配电网之间的协调作用,达到提高电网输送容量、暂态稳定性和电压稳定性,提高配电网电能质量的目的。根据SMES的结构特点,结合目前大功率电力电子器件以及电路拓...为实现超导储能装置(SMES-Superconducting Magnetic Energy Storage)与输配电网之间的协调作用,达到提高电网输送容量、暂态稳定性和电压稳定性,提高配电网电能质量的目的。根据SMES的结构特点,结合目前大功率电力电子器件以及电路拓扑的发展趋势,设计了一台三单相H桥分立控制的电压型换流器(VSI-Voltage source inverter)及其控制系统平台。该电压型换流器采用三相器件独立运行结构,控制系统采用数字信号处理器(DSP-Digital Signal Processing)设计,在功能上实现了对串联于电力线路的注入电压幅值和相位的灵活控制,最后给出了一台20 kW电压型换流器原理样机对母线电压补偿功能的试验结果,试验结果表明,该电压型换流器可以满足超导储能系统的需要。展开更多
文摘With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.
文摘Big data analytics has been widely adopted by large companies to achieve measurable benefits including increased profitability,customer demand forecasting,cheaper development of products,and improved stock control.Small and medium sized enterprises(SMEs)are the backbone of the global economy,comprising of 90%of businesses worldwide.However,only 10%SMEs have adopted big data analytics despite the competitive advantage they could achieve.Previous research has analysed the barriers to adoption and a strategic framework has been developed to help SMEs adopt big data analytics.The framework was converted into a scoring tool which has been applied to multiple case studies of SMEs in the UK.This paper documents the process of evaluating the framework based on the structured feedback from a focus group composed of experienced practitioners.The results of the evaluation are presented with a discussion on the results,and the paper concludes with recommendations to improve the scoring tool based on the proposed framework.The research demonstrates that this positioning tool is beneficial for SMEs to achieve competitive advantages by increasing the application of business intelligence and big data analytics.
文摘China has been known as a colossal economic engine,a powerhouse that has driven global growth.Yet,what often flies under the radar is its commitment to sharing that prosperity through platforms like the China-ASEAN Expo(CAEXPO)and the China International Import Expo(CIIE).These two events don’t just symbolize trade fairs;they’re like giant welcome mats rolled out for the world and offer particularly golden opportunities for small and medium-sized enterprises(SMEs).
文摘To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance.
文摘为实现超导储能装置(SMES-Superconducting Magnetic Energy Storage)与输配电网之间的协调作用,达到提高电网输送容量、暂态稳定性和电压稳定性,提高配电网电能质量的目的。根据SMES的结构特点,结合目前大功率电力电子器件以及电路拓扑的发展趋势,设计了一台三单相H桥分立控制的电压型换流器(VSI-Voltage source inverter)及其控制系统平台。该电压型换流器采用三相器件独立运行结构,控制系统采用数字信号处理器(DSP-Digital Signal Processing)设计,在功能上实现了对串联于电力线路的注入电压幅值和相位的灵活控制,最后给出了一台20 kW电压型换流器原理样机对母线电压补偿功能的试验结果,试验结果表明,该电压型换流器可以满足超导储能系统的需要。
