构建了企业信息共享和信息技术(IT)应用及其交互作用、配送服务和售后支持服务与企业财务绩效之间关系的概念模型,基于中国制造企业的调查数据,使用结构方程模型方法验证了假设模型.研究发现高水平的信息共享可以显著促进售中配送和售后支持服务;高水平的IT应用只能促进售中配送服务,对售后支持服务的影响不显著;信息共享和IT应用的交互作用能显著促进售中配送服务.在实践中制造企业应重视信息共享和IT应用的交互作用,并合理配置资源以促进信息共享和IT应用的交互作用,从而提高客户服务水平和企业财务绩效.

《中国制造2025》确立了智能制造和服务型制造是中国制造业的发展方向,装备制造业如何实现智能化和服务化尚无明确的路径与模式.基于资源基础理论,结合陕汽集团开发基于“互联网+”的智能化产品服务系统案例,揭示出制造企业在服务转型过程中的运营模式要在组织结构、企业文化、人力资源、内部流程等方面做出调整;同时在商业模式的九个要素方面进行创新,和客户建立长期的合作关系,为客户提供产品全生命周期的服务,从而为客户创造更多的价值,实现企业和客户共赢.

In a multi-channel supply chain with the manufacturer's online direct channel and the hybrid retailer's online and offline channels, considering the false failure returns and consumers' heterogeneous channel preferences, we examine the hybrid retailer's channel integration strategy by offering e-coupons to attract consumers to try out and purchase products in the physical store.Firstly, the condition that the retailer is willing to offer e-coupons is explored.Secondly, the effects of the hybrid retailer's channel integration strategy based on e-coupons on the market equilibrium are analyzed.Moreover, a transfer payment scheme based on the retailer's order quantity and consumers' return quantity is proposed to improve both partners' profits and achieve the multi-channel supply chain coordination.

This paper studies independent director institution from interest conflict and coordination between different stakeholders.We conclude that independent director institution is a mechanism and result of interest conflict and reconciliation, which varies with interest conflict.The phenomenon of the common poor governance effect of independent director institution is attributed to the neglect of the interest-coordination nature.Based on theoretical hypothesis,this thesis brings up a logistic governance framework on the select,function,incentive compensation of independent directors.

Influences of the clock resolution of bandwidth estimator on the accuracy and stability of the packet pair algorithm was analyzed.A mathematic model has been established to reveal the relationship between the result deviation coefficient and the packet size,clock resolution and real bandwidth(value)of the measured route.A bandwidth self-adapting packet pair algorithm was presented based on the mathematic model to reduce the estimation error resulting from the clock resolution and to improve the accuracy and stability of measurement by adjusting the deviation coefficient.Experimental results have verified the validity and stability of the algorithm.

持续经营审计判断专家系统作为提高判断质量的途径之一,在国外的开发与应用已取得一定的成果,而国内尚未有实质性的开展。基于此,本文试图从整理国外持续经营审计判断专家系统研究和应用的基本情况整理着手,从系统模型、规则建立方式、开发过程等层面进行多角度的分析考察,为推进中国上市公司持续经营审计判断专家系统的研究提供借鉴。

持续经营审计意见的出具属于多阶段决策问题,本文采用多分类Logistic回归模型,以131家上市公司为样本,对影响持续经营审计意见类型的因素进行了分析。提出了一个三分类Logistic回归模型,该模型对持续经营审计意见类型的预测准确率为83.2%,显示了良好的预测能力。

本文以2003和2004年被出具持续经营审计意见的所有A股上市公司为样本,比较分析了同一意见类型及不同意见类型之间上市公司持续经营能力的差异状况。实证结果显示:在同一审计意见类型中,上市公司的持续经营能力存在明显差异;上市公司持续经营能力上并不存在显著差异,但注册会计师却出具了不同类型的审计意见,表明注册会计师在持续经营审计判断中存在严重偏误。我们认为,持续经营审计准则制定的模糊性与执行的有限性是导致这种偏误的根本原因。

Audit Standards No.1324 was revised in many aspects to follow international practices, which would have significant impact on going-concern audit judgment. However, new standards made no changes on auditor's consideration of substantial doubtable events. Based on a sample of listed companies under going-concern uncertainties in 2003 and 2004, this paper examines the differentia of audit judgment regarding substantial doubtable events as major audit evidence of going concern. The results show that subjectivity, incompleteness and uncertainty of substantial doubtable events in the new standard are the major cause of distinct judgment differentia. We propose that audit technique improvement may be feasible to overcome the current problem.

本文搜集整理了国外有关持续经营审计判断质量影响因素的研究文献,对影响持续经营审计判断质量的主体因素、客体因素和外部因素进行了分析与总结,以期提高我国持续经营审计判断的质量,并对这一领域的理论研究有所启示。

This study empirically examines the relationship between shareholders structure and auditor changes based on Chinese listed companies. As a result, we find that the possibility of auditor changes is positively correlated with the share proportion held by the largest shareholder and the severity level of last year's modified auditing opinion. More importantly, our results show that reducing the controlling gap between controlling shareholders will reduce the likelihood of auditor changes. Our results imply that transforming the ownership structure from sole controlling shareholders to multiple controlling shareholders might be a feasible way to improve auditor independence and protect the interests of individual investors.

This paper examines the foundation of audit judgment models based on a review on the current literature.After making a comparison of characteristics of these models,we point out the shortage of existing audit judgment models and the direction for further research so as to improve the ways and means of China audit judgment under going-concern uncertainties.

The Content Distribution Network (CDN) is a novel network technology that effici ently delivers the content to end users on behalf of origin Web sites. This pape r presents a new CDN performance measurement method that integrates CDN performa nce measurement job into the network measurement infrastructure. The CDN compani es, content providers and end clients can measure CDN performance according to t heir specific purposes at any time. This method overcomes the drawbacks of exist ing measurement methods, such as extended measurement duration, low scalability, and low usability of the measurement data. CDNPMS (CDN Performance Measurement System), a system to measure client-perceived performance of CDN, is developed using this method. A preliminary performance study was conducted on Akamai CDN u sing this system.

分析了基本的bing算法,提出了一种该算法的理论证明过程,根据证明过程的理论分析,针对带宽测量中普遍出现的流量干扰现象,设计了一种过滤技术.采用该过滤技术实现的bing算法估测带宽程序可以比较稳定地估测到网络的内部链路带宽.

To make up the defect in the expansibility of the Customizable Network Measurement Infrastructure (CNMI) and improve the processing efficiency and the storage capacity of the system,a distributed P2P area is advanced.The prototype of the system shows that the method is feasible and effective.

文章针对网络测量中性能指标的定义问题,提出了一种基于协议的性能指标制定框架模型,这种模型下,性能指标的制定不依赖于应用系统.因而它能解决应用多样性给性能指标制定带来的困难,制定少量性能指标就能满足网络性能测量的普遍需求,并且制定的性能指标集合比较稳定.

致力于建立互联网应用系统网络性能的基础性测量平台,它为互联网上众多的应用系统提供了一个分布式可扩展的性能测量系统.首先分析了应用系统性能数据的数据特征,并将性能数据划分为3类数据集;建立了互联网应用系统网络性能测量模型,并针对应用网络性能测量数据获取的难点,提出了应用探针和区域探针的分布式体系结构.最后结合海量信息系统测量平台的研究,给出了该模型的具体实现技术.

入侵检测是一种重要的主动安全防御技术.本文首先概述了入侵检测技术的发展历史及其通用模型和框架CIDF;接着依据不同标准对入侵检测系统进行了分类,并评述了各种入侵检测方法和技术;然后分析了现存的三种入侵检测体系结构.最后预测了入侵检测技术及其产品的发展方向.

分析了包对算法,讨论了包对算法对时钟精度的要求以及windows下包对算法的时钟选择方案,实现了采用高精度运行计数器计算时钟的包对算法.实现结果表明,这种方法能有效准确地实现网络带宽的测量.

As a new architecture, active network has programmability and other characters comparing with traditional network, so different technologies should be used to manage active network. Aiming at the data query of active network service running on active network, this paper first introduces two data query active packet composing models: One-One model, and One-Multi model. Then presents a new novel active packet composing model: Reverse Routing-Based Response Data Query Active Packet Composing Model(RRBR), and analyses the performance of this model and the factors affecting this model. At last, this paper makes a performance comparison between the One-Multi model and the RRBR. Comparing with the One-One model and One-Multi model, RRBR can reduce the payload of management workstation and the cost of network bandwidth.