《小企业会计准则》存在的问题及商榷

为规范小企业会计确认、计量和报告,财政部2011年10月发布《小企业会计准则》,并于2013年1月1日实施,分析《小企业会计准则》执行中存在的问题,建议《小企业会计准则》应在简化的基础上尽量与《企业会计准则》相衔接,以统一我国的企业会计标准,提高会计信息的可比性。     

初创企业孵化器运营绩效评价的实证研究——创业生态系统视角

从创业生态系统视角,运用数据包络方法,对选取的12家初创企业孵化器运营效率进行评价,发现初创企业孵化器存在生态系统资源互补性差、开放共享性差、服务团队专业能力弱等问题,严重影响其效率的提升。从优化生态系统战略布局、优化生态系统能力结构、打造开放兼容的生态服务系统和建立专业品牌名声等方面提出改进措施。     

基于模糊影响图评价算法的创业企业价值评估方法

由于创业企业具有成长性强、历史数据少、财务数据不够可靠等特性,依赖于企业历史数据的一般企业价值评估算法对创业企业来说并不适用。因此,结合创业企业的特点,对创业企业价值评估所涉及的指标进行整理与筛选,之后应用模糊影响图算法构建适合创业企业的价值评估模型,并对模型的应用作出说明。     

Creating value from Social Big Data: Implications for Smart Tourism Destinations

This paper aims to demonstrate how the huge amount of Social Big Data available from tourists can nurture the value creation process for a Smart Tourism Destination. Applying a multiple-case study analysis, the paper explores a set of regional tourist experiences related to a Southern European region and destination, to derive patterns and opportunities of value creation generated by Big Data in tourism. Findings present and discuss evidence in terms of improving decision-making, creating marketing strategies with more personalized offerings, transparency and trust in dialogue with customers and stakeholders, and emergence of new business models. Finally, implications are presented for researchers and practitioners interested in the managerial exploitation of Big Data in the context of information-intensive industries and mainly in Tourism.     

Business continuity of business models: Evaluating the resilience of business models for contingencies

Company business models are vulnerable to various contingencies in the business environment that may unexpectedly render their business logic ineffective. In particular, technological advancements, such as the Internet of things, big data, sharing economy and crowdsourcing, have enabled new forms of business models that can effectively and abruptly make traditional business models obsolete. By disrupting or even diminishing companies’ revenue streams, environmental contingencies may present a significant threat to business continuity (BC). Evaluating the resilience of business models against these contingencies should therefore be a core area of BC. However, existing BC approaches tend to focus on the continuity of the resources and processes through which a particular business model is accomplished in practice but omit the business model itself. We argue that in order for BC approaches to become holistic and strategic, business models need to become a part of the BC considerations, entailing an expansion of the scope of BC from value preservation to value creation. We propose an approach of Strategic Business Continuity Management, which consists of two parts: (1) sustaining the continuity of the company business model (value preservation) and (2) evaluating and modifying the business model (value creation). We illustrate conceptually the value creation part with an example drawn from the sharing economy.     

数字图书馆业务流程研究

以关键词统计的方式并结合前人已有研究成果确定了数字图书馆的功能框架,并以此为基础设计问卷,进行调查、分析、总结,最终得到一套通用的数字图书馆业务流程,可作为数字图书馆信息安全风险管理及其他工作的基础。     

Information Literacy and the Evolving MBA Degree

MBA program curriculums have been the target of criticism since the financial scandals of the early 2000s, with the main focus being that many programs sacrificed the teaching of useful, real world skills in favor of impractical scientific research, while also neglecting areas such as ethics and social responsibility. The financial collapse prompted many MBA programs to implement reforms which include adding experiential learning programs among other changes. These reforms provide opportunities for librarians to introduce or increase information literacy components in the programs. The current state of MBA information literacy practices is discussed, with several initiatives highlighted and some new approaches suggested.     

驾校管理系统概要设计

为了详细地了解驾校管理系统所要实现的功能,首先要对用户群进行信息采集并进行需求分析。一个成功软件的设计与实施并不是凭空想象的,而是为了满足人们的需求而设计的。本文着重从驾校业务流程、系统模块组织及数据库设计等方面进行了概要论述。     

应用型本科工商管理专业毕业论文质量调查分析

文章结合武汉理工大学华夏学院2012届工商管理专业本科毕业论文的实践与调查,来探讨提升以独立学院为代表的应用型本科工商管理专业毕业论文质量的问题.文章从选题、开题、论文撰写等环节进行分析,以过程管理提升毕业论文质量.     

中国服务创新中商业方法专利的应用现状与前景预测

商业方法专利是保护服务业知识产权的一种新方法,本文从理论研究出发,阐述服务创新的主要内容和知识产权保护方法,以中国国家知识产权局检索到的商业方法数据进行现状分析,利用趋势曲线模型预测法进行前景预测,最后用trend函数对预测结果进行检验。结果表明中国应顺应趋势、与时俱进,通过专利法的及时修订,尽快将商业方法专利纳入到中国专利法的可专利主题范畴以及专利制度的保护框架之内。