基于纵稿控制框架的上游企业R＆D研究

本文在纵向控制框架内研究上游企业R&D。R&D活动降低中间产品转移价格 ,增加最终产品供给数量 ,纵向兼并、全面一体化增加R&D和最终产品供给数量 ,但都比社会福利最大化时小 ;R&D边际成本增加减少R&D和最终产品供给数量。政府应当补贴R&D ,鼓励纵向兼并和全面一体化 ,避免横向兼并     

跨国公司R&D国际化趋势及其对中国跨国公司的启示

随着世界经济全球化 ,跨国公司的 R &D活动出现了国际化趋势。在此 ,分析了跨国公司R&D国际化的必然性、新趋势 ,并提出如何使中国跨国公司 R&D活动国际化的建议。     

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。     

Replacing points by compacta in neural network approximation

It is shown that cartesian product and pointwise-sum with a fixed compact set preserve various approximation-theoretic properties. Results for pointwise-sum are proved for F-spaces and so hold for any normed linear space, while the other results hold in general metric spaces. Applications are given to approximation of L_p-functions on the d-dimensional cube, 1?p<∞, by linear combinations of half-space characteristic functions; i.e., by Heaviside perceptron networks.     

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.     

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