Empirical Test for Earnings Management of Top Managers＇ Change in Listed Companies

Top managers play a significant role on business decision in listed companies. The frequency of top managers＇ change is rather high all along. Whether those listed companies which top managers changed can really improve performances？ In this paper, we will discuss whether listed companies improve the financial index through earning management and give some advice on top managers＇ change in listed companies in China.     

对现代企业内部控制的思考

现代企业制度下，内部控制是为了保证企业经营活动有序、规范地进行，确保资产安全，查漏纠误。维护会计资料真实、合法的方法和措施。加强企业内部控制，对保证企业决策的正确、完整，化解企业风险，促进企业健康发展和维护正常的社会经济秩序，具有极为重要的意义。在当前市场竞争日益激烈、复杂的新形势下，对企业内部控制提出了一些新要求，本文结合实践，对企业内部控制作如下探讨。     

Research on Tracing Evaluation System in Virtual Enterprise Based on Neural Network

The tracing evaluation index system was designed to be used in virtual enterprise and established neural network trace evaluation model. As a result, it was more simple and nicer than the traditional method, so it had wider application foreground.     

基于扫描数据零件轮廓特征自动识别的方法

主要研究基于扫描数据自动识别零件轮廓特征的方法与技术．首先给出了零件轮廓特征自动识别的工作流程，然后提出了零件轮廓特征自动识别的原理与算法，最后通过具体实例验证了本方法的优点及可行性。     

车辆路径问题的粒子群算法研究

车辆路径优化问题是一类具有重要实用价值的组合NP问题．粒子群算法(panicle swarm optimization)是一种新出现的群智能(swarm intellingece)优化方法，将其应用于车辆路径优化问题，构造车辆路径问题的粒子表达方法，建立了此问题的粒子群算法，并与遗传算法作了对比试验．结果表明，粒子群算法可以快速、有效求得车辆路径问题的优化解，是求解车辆路径问题的一个较好方案。     

编队协同对地攻防对抗多级动态决策方法研究

针对编队协同对地攻击的攻防对抗系统的强对抗性、多目标性和多层次性,运用军事对抗的动态状态空间模型,建立了主从递阶互动决策模型——Nash-Stackelberg-Nash决策模型,重点解决军事对抗中寻求多级动态决策的联合最优策略问题。仿真结果表明,该决策模型应用于编队协同对地攻防对抗决策系统,良好的解决了两级对抗动态决策问题,并达到了较好的作战效果,能够为作战对抗提供有力的战场分析依据。     

R ＆ D STRATEGIC INVESTMENT IN AN ASYMMETRICAL CASE

This article analyzes R ＆ D investment decisions in an asymmetrical case. The investment decisions share three important characteristics. First, the investment is completely irreversible. Second, there are two kinds of uncertainties over the future returns from the investment and over technology in R ＆ D process, respectively. Third, there is strategic competition in the asymmetrical case. This article presents the optimal investment threshold values and the optimal investment rule of high-efficient firm （leader）, and shows that the investment threshold values are reduced by competition of two firms. Finally, the mixed investment strategies for two firms, the probability that each firm separately exercises the option to invest, and the probability that two firms simultaneously exercise the option are given in the paper.     

加入WTO后中资银行的发展战略研究

中国加入WTO后，外资银行将凭借其技术优势和管理优势进入中国金融市场，给中资银行带来巨大的竞争压力和冲击。通过分析外资银行与中资银行开展竞争的主要领域、中资银行缺乏竞争力的主要原因，进而提出中资银行的应对策略和发展战略。     

该留意雇主品牌了

如何在人才争夺战中赢得持久性的竞争优势     

自主机器人人工进化方法研究

在介绍人工进化研究状况的基础上 ,着重阐述了进化机器人学的关键问题 :基本概念、进化技术、进化计算和实验研究方法等 ,探索了进化机器人学未来的研究趋势及所面临的挑战 .