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A series of extra large financial frauds and audit failure cases, represented by Enron and WorldCom, has attracted close attention of legislation on the effectiveness of internal control over financial reporting. After the enactment of Sarbanes-Oxley Act of 2002 (US-SOX) in the United States, similar law and regulations are also published in Japan (J-SOX). This paper will compare and contrast J-SOX...
As the development of China's market economy, powerful construction companies in developed countries have gained the access to Chinese construction market, and traditional construction industry has been in a more competitive case, construction companies must continue to improve their core competitiveness in order to survive and develop in fierce competition, information technology is the important...
Aligning IT to business needs is still one of the most important concerns for senior management. The message of business and IT alignment (BIA) is logical and undisputed, but implementation is apparently difficult. As part of a research program on the differences between the theory and practice of BIA, this paper explores the impact of (national) cultures on the maturity of BIA. The paper relies on...
Patent information could extract technological, economical and legal value from patents in order to highlight specific features and provide insights into technological developments in specific fields. Patent map is a tool for making innovation decisions and acquainting the patent technology development from the facets. This paper introduced the concept, types and function of patent map. The design...
The competition advantage stems from value creation for customers. Focusing on logistics enterprises, customer value composition are identified and a three-hierarchy framework is presented from a view of creating and delivering superior customer value. A model of fuzzy comprehensive evaluation on service capability of logistics enterprises is built. The local level of evaluation: knowledge recognition,...
With increasingly intense competition many companies have extended the scope of their cost management activities across organizational boundaries. Supply chain cost reduction becomes a new source of achieving competitive advantage. Although interests in reducing supply chain cost are growing, few researches have been directed towards a systematic development of supply chain cost reduction. To reduce...
The present paper describes the sample materials and measures the reliability and validity by the statistical software of the version of SPSS13.and SAS8.2 and then checks the hypothesis by the multiple regression and stratum return and get the following conclusions. When a dependent variable is a model of the stakeholderspsila interpersonal relationship, both the quality of brand relations and the...
Corporate reputation is an important intangible asset of a company in the fierce competitive market. Many companies improve their good image and build reputation through a series of charitable activities and other kinds of pro-social behavior. However, some researchers question whether philanthropic activities always lead to better business because the public often perceive it as a self-interested...
By analyzing the current E-commerce pattern of China's travel industry, the paper make researches in the application of E-commerce pattern based on value-chain and probe into the advantages and foreground of new value-chain based on BSP for further step. Finally, the paper provides some advices to the current development situation of travel industry E-commerce in China.
The Just-In-Time (JIT) distribution is to distribute product or service to the clients according to the needs of the clients on the minimal stock. It ensures the supply of right parts in right quantity in the right place and at the right time. For the construction projects, the JIT distribution of the materials on the construction site is the precondition to realize the lean construction. This paper...
This paper discusses the effects of Sarbanes-Oxley (SOX) Act on corporate information security governance practices. The resultant regulatory intervention forces a company to revisit its internal control structures and asses the nature and scope of its compliance with the law. This paper reviews the implications emerging from the mandatory compliance with Sarbanes-Oxley (SOX) Act. Issues related to...
The need of understanding and supporting requirements engineering decisions in market-driven product development is motivated by the complexity and economical impact of these decisions. While being a key for success, correct and timely decisions are dependent on the availability and the quality of decision material (requirements, business cases, cost-value estimations etc). This paper presents a needs-oriented...
In this paper, we develop a supply chain model to study the contract design problem for a remanufacturer who delegates the collection of used products to a collector and the collectorpsilas cost is a private information which is opaque to the remanufacturer. We apply the incentive theory to this model and characterize the optimal contract. We find that the contracts are quite different with different...
The purpose of this paper is to determine the problems due to abnormally low tenders (ALTs) and to develop some methods for reducing the negative effects of ALTs. In this paper, the reasons of ALTs, recommendations to eliminate ALTs were investigated. According to this investigation, it was observed that results change due to different social structures of countries. In addition to this investigation,...
The competitiveness of an enterprise depends not only on its internal performance to produce products and services but also on its ability to seamlessly interoperate with other enterprises. External and internal collaborative work needs more interoperable solutions. How to enhance interoperability between stakeholders and improve efficiency of supply chain management is the key issue that needs to...
As a key strategy for enterprises to implement environmental management, green purchasing has an important influence on companypsilas environmental performance and financial performance. Based on the surveys of 275 manufacturing enterprises, this paper identifies main factors of practice and performance on green purchasing through factor analysis using SPSS statistics software. And then, it analyzes...
Consideration is given to achieving organisational sustainability through a holistic, integrated and multi stakeholderspsila participative approach. The notion of ldquooptimizing production processesrdquo to achieve sustainability is not sufficient since most of the unsustainable processes are found outside the certified manufacturing facility. Achieving sustainability requires a holistic consideration...
The construction industry has been facing a paradigm shift to (i) increase; productivity, efficiency, infrastructure value, quality and sustainability, (ii) reduce; lifecycle costs, lead times and duplications, via effective collaboration and communication of stakeholders in construction projects. Digital construction is a political initiative to address low productivity in the sector. This seeks...
The Key Value Driver (KVD) of todaypsilas corporate management has been shifting from tangible asset calculated on the balance sheet to intangible asset such as intellectual asset, competitiveness of development, sales right, brand value, and human resource. Recently M&A becomes very popular in the grovel business, however one of the most difficult issues at the beginning stage of M&A may...
The competition advantage stems from value creation for customers. Focusing on logistics enterprises, customer value composition are identified and a three-hierarchy framework is presented from a view of creating and delivering superior customer value. It is considered that an enterprise should build three types of competences: external knowledge absorption, business process and relationship marketing...
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