Can creative destruction be destroyed? Military IR&D and destruction along the value-added chain

We elaborate a supply chain innovation matrix that can be applied to both commercial and military supply chains. By shifting the analysis from a focal firm to industry structure, we argue that the market structure of the entire supply chain functions as a major moderating variable in determining both the timing and adoption of innovations, both for commercial and military markets. We extend work on supply chain resource dependency by drawing a distinction between market-structure-induced resource dependency and supplier over-reliance on a customer in a competitive market. This has policy implications for the organization of military industrial research and development (IR&D). Joint service research and development (Jointness) will certainly bring about innovation, but it will be incremental, reinforcing established military hierarchies. Policy makers may need to add this probable consequence when comparing Jointness and inter-service rivalry. The cost savings inherent in Jointness may unwittingly sustain a military force unready for fighting the next war.     

基于角色的虚拟研发团队构建方法及其约束机理研究

提出了角色依赖图的概念，并在此基础上给出了基于角色的虚拟研发团队构建方法。以此为基础，结合周界理论，分析了影响虚拟研发团队开放度和交换率的主要因素，揭示了虚拟研发团队的内在约束机理。     

虚拟R＆D网络组织边界分析

虚拟R＆D网络组织边界问题是理解当代科学技术活动演化的重要问题.结合组织网络化发展的趋势,分析了组织边界的内涵,并在此基础上讨论了如何界定虚拟R＆D网络组织的边界,还对决定虚拟R＆D组织边界的重要因素做了进一步的研究,以期深化对这一问题的理解。     

R＆D资本化下高新技术企业价值评估研究

本文在阐述R＆D支出是决定高新技术企业价值的主要因素之一，并在描述各国有关R＆D的会计处理原则的基础上，以“自由现金流量”模型中的主要变量：现金流量、资本回报率、预期增长率为评定指标，比较分析R＆D费用化和资本化下各评定指标的波动所导致的对企业价值增长的不同判断，最终为我国现行的R＆D支出会计处理原则提出改进建议。     

从美国基础研究发展过程引发的几点思考

分析美国基础研究经费投入的变化过程,以及其经费来源与使用情况,提出了关于我国基础研究发展的若干思考。     

Application of real options analysis for pharmaceutical R&D project valuation—Empirical results from a survey

Real options analysis was often recommended as an emerging valuation technique for high-risk investment projects. Former inter-sectoral surveys have drawn an ambivalent picture of real options usage in general. In addition, there is a lack of sector-specific investigations. In the following article the results of an in-depth analysis of collected empirical data regarding the application of this new tool in the pharmaceutical sector is presented by capturing the internal view from the pharmaceutical companies themselves and the external view from the health care departments of financial service firms. R&D stage specific modi of application, reasons for reluctance in the employment of real options and their assumed future prospects are elucidated.     

Knowledge-relatedness in firm technological diversification

This paper claims that knowledge-relatedness is a key factor in affecting firms’ technological diversification. The hypothesis is tested that firms extend the range of their innovative activities in a non-random way. Specifically, we test the extent to which firms diversify their innovative activities across related technological fields, i.e. fields that share a common knowledge base and rely upon common heuristics and scientific principles. The paper proposes an original measure of knowledge-relatedness, using co-classification codes contained in patent documents, and examines the patterns of technological diversification of the whole population of firms from the United States, Italy, France, UK, Germany, and Japan patenting to the European Patent Office from 1982 to 1993. Robust evidence is found that knowledge-relatedness is a major feature of firms’ innovative activities.     

真实盈余管理与R

本文以2010-2013年间创业板上市公司的763个样本进行实证分析,讨论真实盈余管理与R     

Habilitationsverfahren; Gutachten; Beweiswürdigung

Der Umstand, dass fünf Gutachten zum Ergebnis gelangt seien, die im Habilitationsverfahren vorgelegten Arbeiten würden die wissenschaftliche Qualifikation des Habilitanden iSd § 28 Abs 5 UOG 1993 erweisen, w?hrend nur eines eine gegenteilige Auffassung vertrete, besagt für sich nichts über die inhaltliche Richtigkeit der einen oder der anderen Auffassung. Eine Bindung der Beh?rde an die "klare Mehrheit" der in den eingeholten Gutachten vertretenen Auffassung besteht nicht. Vielmehr ist iSd § 45 Abs 2 des im Habilitationsverfahren anzuwendenden AVG der im Wege der Beweiswürdigung zu ermittelnde "innere Wahrheitsgehalt" der Ergebnisse des Beweisverfahrens ma?geblich, wobei die bei der Beweiswürdigung ma?gebenden Erw?gungen in der Begründung des Bescheides klar und übersichtlich zusammenzufassen sind.     

基于交-交变频技术实现异步电动机重载起动的研究

为解决异步电动机重载起动存在的不足,提出了一种以80C196KC DSP为控制技术的交-交变频系统的实现方法.该方法具有起动电流小、启动转矩大、启动平滑、运行稳定、控制效果好的特点,详细阐述系统主电路及控制部分的原理和实现方法.