Friday, October 15, 2010

General manager is not alone a hero


Brilliant performance brought distress

Mr. Wright is a very successful farmers for the entrepreneurs. Overseas company he created 20 years ago by 2,000 Yuan, and become the first batch of reform and opening up a car parts manufacturer, in 2002 the output value and total assets in excess of 100 million yuan. He concluded that to today, his business gone through three stages of development. Initially, he was a man not only the Lord has the outside, what a person by his pipe. Later, business development, and to support the development of his family members to participate in the management of the company to. However, because of the capable members of the family is limited only by family members have not managed the growing business. Therefore, he began looking for capable people outside the family. Hard work pays off, Mr. Wright finally found a capable person in Shanghai, Mr. Yu. Yu, 50 years old, studied mechanical engineering background, with the state-owned enterprises and foreign enterprises as middle-level leadership positions in work experience. According to people who are familiar with Mr. Yu, he is very capable, can quickly grasp the nature of the matter and propose solutions. He is very confident, on any view of things has its own unique and very eloquent, and of what can come out of a round after round. He was very decisive and subordinates Yueyibuer. Mr. Wright Mr. Ren Mingyou as general manager, responsible for daily operations within the company; its chairman, director of market development and customer relations. Mr. Yu later as general manager, with his resolute and skilful, and soon the incompetent members of the family away from management positions, proper arrangements for the management of the company to a new level.

Overseas companies located in more remote towns, the local shortage of human resources. In addition to local economic development, many enterprises lack of personnel issues become more prominent. To support the work of Mr. Yu, Tsang Trustee enlist only one around. However, these people do not stay in there long. Good performance in other local people, where are reflected in the poor, Mr. Yu, the same people go after leaving Dahua Company to other companies, new companies are well received. Therefore, 5 years later, there was a United Overseas companies fault, the above is the general manager, following the grass-roots workers, no middle management. Internal operational problems, technical issues, quality issues resolved personally by Mr. Yu. The result is a long-term do not increase product quality, the quality of repeated warnings by the customer, quality system exists in name only.

Customers, suppliers and many friends who are familiar with the situation that Mr. Wright, general manager should be replaced. But he did not think so. In his view, Mr. Yu is the potential energy of people, business is not the current situation because of his ability, but lack of talent in society. Therefore, Dahua company's current management issues in the current social environment there is no solution to the problems. In order for the company off the hook, Mr. Wright stepped up public relations efforts, enterprise customers want the same good relations with the staff to shut their mouths, thereby reducing customer complaints.

Clearly, Mr. Wright entered a misunderstanding. So, what is it for Mr. Wright walked into the wrong area then? How can we help him correct the errors, so that his business out of the current situation?

Success Xiao He, Xiao He also lost

Mr. Wright is a very capable person. With his personal capacity, austerity and hard work, he succeeded. Thus, in his mind of such a belief is formed: as long as the company found a capable person can do a good job (we control this concept is called "hotshots mill plans"). Mr. Wright's public relations is particularly high, relying on his ability to research, market development, he gained great success. In this way, he again another belief: as long as the money spent to good relations with the staff, then all things are easy to handle, the quality can be almost no problem (we control this concept called "universal relationship map" ). Over the years, this two guided the behavior of Mr. Wright's business.

When the company's business development to his personal possession, but come, "capable mill map" should be to find capable people to tell him to help him control. He not only managed to go around looking for a capable, but also went around looking for technical genius. However, the "genius factory system map" when the company is small, is useful: the micromanager could come from a capable buttoned up and done very beautiful. However, when the company developed to a certain scale, the "genius factory system map" was not useful. The reason is simple, personal time and energy is limited, not enough of a capable, need a lot of capable people. However, without proper organization and leadership, may appear more than capable with internal friction.

"Homo habilis mill plan" a major misunderstanding is to Homo habilis, managers and leaders confused. Certain aspects of any particular person can be referred to as "capable." The most capable people in the normal sense of their own officers, they are not good for someone doing things, often have the tendency of individual heroism, they often highlight the individual for fun, not for Tuandui collaboration, not interested. The basic task of management is to do good for others dry. Manager's ability is not reflected in that he would do, but also at how he can effectively do you let people know things. The role of leadership is reflected in the spirit of how to use a different cultural background and different professional standards, the staff together different personality, personal development of staff with the development of enterprise unified together, the companies look for employees with the intrinsic value of employee orientation, and thereby allow employees to contribute their wisdom to the enterprise all. These three types of people are useful for business people. The daily operation of enterprises in order to complete the task that requires all capable to; to allow effective operation, enterprises need to establish a scientific management system and efficient business processes, development of scientific performance management and incentive mechanism, requiring managers ; but only the system is not enough, but also spiritual, but also need a healthy corporate culture and rooted in this culture of the team, so that staff can play to the extreme, so they need a leader.

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绗洓锛屽ぇ鍗庡叕鍙稿唴閮ㄥ簲璇ュ缓绔嬩竴绉嶇煡璇嗙鐞嗙殑鏈哄埗銆備汉鍛樻祦鍔紝杩欐槸鎵?湁浼佷笟閮介潰涓寸殑闂锛屼篃鏄洰鍓嶄护璁稿浼佷笟澶寸棝鐨勯棶棰樸?瀹冧竴鏂归潰鍙互浣夸紒涓氭湁鏈轰細鑾峰緱閫傚悎鍏徃闇?鐨勪汉鎵嶏紝鍙︿竴鏂归潰涔熷彲浠ヤ娇鍏徃澶卞幓涓?儴鍒嗘湁鐢ㄧ殑浜烘墠銆傚洜姝わ紝浼佷笟闇?寤虹珛涓?鏈哄埗锛岄?杩囪繖绉嶆満鍒讹紝浼佷笟鍙互鍏呭垎鍒╃敤浜烘墠娴佸姩鐨勬闈㈡晥搴旓紝鍑忓皯鍏惰礋闈㈡晥搴斻?杩欑鏈哄埗灏辨槸鐭ヨ瘑绠$悊銆傜煡璇嗗彲浠ュ垎涓轰袱绫伙紝涓?被鏄殣鎬х煡璇嗭紝瀹冩槸涓汉鐨勮璇嗐?缁忛獙鍜屾妧鑳斤紝瀛樺湪浜庝釜浜虹殑鑴戞捣涓紝涓轰釜浜烘墍鏈夛紱鍙︿竴绫绘槸鏄炬?鐭ヨ瘑锛屾槸鏉$悊鍖栦簡鐨勭煡璇嗭紝瀹冨瓨鍦ㄤ簬鏂囦欢锛堝寘鎷枃瀛楀拰鍥捐〃锛夈?褰曢煶銆佸綍璞′箣涓紝鏄彲浠ヨ鍏朵粬浜哄叡浜殑鐭ヨ瘑锛屼负鍏徃鎵?湁銆傜煡璇嗙鐞嗭紝灏辨槸瑕佸湪浼佷笟鍐呴儴閫犳垚涓?鐭ヨ瘑鍏变韩鐨勭幆澧冨拰姘旀皼锛堝寘鎷浉搴旂殑缁╂晥鑰冩牳鍜屽鍔卞埗搴︼級锛岄紦鍔卞憳宸ョН鏋佸湴鎶婅剳瀛愰噷鐨勯殣鎬х煡璇嗗彉鎴愬彲浠ヨ鍏ㄥ叕鍙稿叡浜殑鏄炬?鐭ヨ瘑锛岃鏄炬?鐭ヨ瘑淇冭繘闅愭?鐭ヨ瘑鐨勫彂灞曘?杩欐牱灏卞舰鎴愪竴绉嶈壇鎬у惊鐜紝姣忎釜浜哄皢鑷繁鐨勯殣鎬х煡璇嗚浆鎹㈡垚鏄炬?鐭ヨ瘑鍚屽ぇ瀹跺叡浜紝涓嶄粎鍙互涓板瘜鍏徃鐨勬樉鎬х煡璇嗐?鑾峰緱鍏徃鐨勫鍔憋紝鑰屼笖杩樺彲浠ヤ粠鍏徃鐨勬樉鎬х煡璇嗕腑鍚稿彇钀ュ吇锛屾瀬澶у湴涓板瘜鑷繁鐨勯殣鎬х煡璇嗭紝鎻愰珮鑷韩鐨勨?鍚噾閲忊?銆傜敱浜庢湁浜嗕笉鏂赴瀵屻?鍙互琚叏浣撳憳宸ユ墍鍏变韩鐨勬樉鎬х煡璇嗭紝鍏徃灏辨垚浜嗕竴搴т汉鎵嶅伐鍘傦紝鑳藉浣庢垚鏈?澶ф壒閲忓湴鍩瑰吇鍑哄叕鍙告墍闇?鐨勪汉鎵嶏紝浠庤?鍙互鏈夋晥鍦板噺灏戜汉鍛樻祦鍔ㄥ鍏徃鎵?殑閫犳垚鐨勪笉鍒╁奖鍝嶃?

濡備綍寤虹珛鏈夋晥鐨勭煡璇嗙鐞嗘満鍒讹紝鏄?缁忕悊鐨勯噸瑕佸伐浣滃唴瀹癸紝鍥犳锛屽崕鍏堢敓杩樺簲璇ユ妸鐭ヨ瘑绠$悊绾冲叆鍒板鎬荤粡鐞嗙殑鑰冩牳涔嬩腑鍘汇?

绗簲锛屽ぇ鍗庡叕鍙稿簲璇ラ噸鏂板璁㈣嚜宸辩殑璐ㄩ噺绠$悊浣撶郴銆傚湪杩囧幓锛屽ぇ鍗庡叕鍙告妸璐ㄩ噺浣撶郴璁よ瘉璇佷功褰撴垚涓?揩鎷涚墝銆傚洜姝わ紝寤虹珛璧锋潵鐨勮川閲忕鐞嗕綋绯诲彧鏄焊涓婄殑绋嬪簭鏂囦欢锛屼笉鏄紒涓氬疄闄呯殑杩愪綔娴佺▼锛屾洿涓嶆槸鍛樺伐鐨勮嚜瑙夎鍔紝鍥犳璐ㄩ噺闂杩炶繛涓嶆柇銆傞噸鏂板璁㈣川閲忕鐞嗕綋绯伙紝瑕佽В鍐充笁鏂归潰鐨勯棶棰樸?棣栧厛锛屾牴鎹叕鍙哥殑瀹為檯鎯呭喌鍒惰鍒囧疄鍙鐨勪綔涓氱▼搴忥紱鍏舵锛屽缓绔嬩簬鏂扮殑浣滀笟娴佺▼鐩稿簲鐨勭哗鏁堣?鏍稿埗搴﹀拰濂栨儵鍒跺害锛涚涓夛紝瀵瑰憳宸ヨ繘琛屽煿璁紝璁╀粬浠湡姝g悊瑙f柊浣滀笟娴佺▼鐨勬剰涔夛紝甯姪浠栦滑鑾峰緱鎵ц鏂版祦绋嬫墍蹇呴』鐨勬妧鑳姐?瀵逛簬鏀瑰彉澶у崕鍏徃鐩墠璐ㄩ噺浣撶郴褰㈠悓铏氳鐨勭姸鍐碉紝杩欎笁鏂归潰宸ヤ綔鑰岃█閮芥槸蹇呬笉鍙皯鐨勩?娌℃湁鍒囧疄鍙鐨勪綔涓氱▼搴忥紝璐ㄩ噺浣撶郴鑷劧涓嶄細鏈夌敤锛涙病鏈夎?鏍告縺鍔辨満鍒讹紝鍐嶅ソ鐨勬祦绋嬩篃涓嶄細琚疄鏂斤紱鍛樺伐缂轰箯蹇呰鐨勬妧鑳斤紝濂界殑娴佺▼涔熻鎵ц銆傚彧鏈夊仛濂戒簡杩欎笁鏂归潰鐨勫伐浣滐紝澶у崕鍏徃鐨勬暣浣撲緵璐ц川閲忔墠鏈夊彲鑳芥彁楂橈紝瀹㈡埛鐨勬姳鎬ㄦ墠鏈夊彲鑳介檷浣庛?

灞呭畨鎬濆嵄

鎴戜滑浜虹被鏈変竴涓壒娈婄殑寮辩偣锛岃繖灏辨槸鎶婂湪鐗瑰畾鏃堕棿鍜岀壒瀹氱幆澧冧笅鐨勬垚鍔熺粡楠岀粷瀵瑰寲銆佷竴鑸寲銆傛墍浠ワ紝鍦ㄧ幆澧冨彉鍖栦箣鍚庯紝鎴戜滑浠嶆棫鎸夌収鑰佺殗鍘嗚浜嬨?涓汉鏄繖鏍凤紝浼佷笟涔熸槸杩欐牱銆傜幆澧冨彉鍖栫▼搴﹀皬銆佸彉鍖栭?搴︽极鐨勬儏鍐典笅锛屾垜浠殑杩欎釜寮辩偣姣旇緝闅句互浣撶幇鍑烘潵锛涗絾鍦ㄧ幆澧冩?鍓у彉鍖栫殑鎯呭喌涓嬶紝鎴戜滑灏辫涓烘浠樺嚭鎯ㄧ棝浠d环銆傚洜姝わ紝涓嶆柇鍦板瑙嗘垜浠繃鍘昏禆浠ユ垚鍔熺殑鎬濈淮鏂瑰紡鍜岃涓烘柟寮忥紝涓嶆柇鍦板瀹冧滑鍦ㄦ柊褰㈠娍涓嬬殑姝g‘鎬ф彁鍑鸿川鐤戯紝鍙互璁╂垜浠牴鎹幆澧冪殑鍙樺寲鍙婃棭鍦拌皟鏁磋嚜宸辩殑蹇冩?鍜岃繍浣滄ā寮忥紝浠庤?鍦ㄦ?鍓у彉鍖栫殑鐜涓珛浜庝笉璐ヤ箣鍦般?瀵逛簬鍏锋湁20澶氬勾鍘嗗彶鐨勫ぇ鍗庢槸濡傛锛屽浜庢瘡涓澶勫湪鍒涗笟闃舵鐨勪紒涓氫篃鏄姝ゃ?






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Monday, October 11, 2010

Dell's alliance with AMD vortex effect caused


Dell and AMD is just the beginning of cooperation, and perhaps not end.

"Dell AMD marriage of two things: First, do our business better, because Dell's accession to the user's acceptance of the AMD will be higher; Second, our profit thinner, because the Dell AMD together came in, prices will be held down. "Sun server channel business associate chairman of Beijing Dong-Hui Wang Rong commented. Wing of the Alliance Sun servers in China, one of seven channels, while the Sun is AMD's die-hard supporters, the server does not use Intel processors.

May 18, Dell released the company earnings call made it clear that Dell will be in its high-end four-way servers using AMD's Opteron processors, expected to launch new products later this year. Although the marriage between Dell and AMD's "scandal" has been seething mass of more than a year, but the news was confirmed, the industry is still a shock.

22 years, Dell has been a fan of Intel. Even rival IBM, HP products have on the server using AMD Opteron processors, Dell is still unmoved. The Dell has finally turned to AMD, its underlying causes and impacts of all food for thought.

"God" hand

Dell and AMD after all, marriage is ultimately a "God" in the hands fiddle. "God" is the user's needs.

"For users, not to mention like AMD, Intel does not like. Merely provides an alternative AMD, Dell can not give up this part of the user." CCW Research senior analyst Guo said.

Some analysts believe that, AMD Opteron processors, both in performance on, or power consumption, are better than the Intel Xeon processor, and AMD has a price advantage. On is known as "price butcher's knife," said Dell, the AMD "inexpensive" products shut out, does not seem wise.

According to the latest Dell filing shows the first quarter 2006 sales of 14.2 billion, compared with the previous quarter fell 6%, but up 6% over last year; first quarter profit 762 million U.S. dollars, down 25% QoQ , down 18% from a year earlier. Dell CEO Kevin Rollins said: "The intensity of competition in the market beyond our expectations." Analysts believe that Dell is facing declining performance of the board, shareholder pressure, Dell alliance at this time, AMD, is under pressure to choose.

Steve Felice, president Dell Asia-Pacific in the interview with this reporter, said that Dell's business development is very important, is to hear directly from customer feedback, if the customer needs, must find ways to meet. Current customers in high-end servers on AMD's products are very high demand, this is Dell's high-end servers to use AMD chips.

Dell made the decision quite cautious. Some analysts believe that Dell's sales of AMD products, the need for additional design and construction of additional production lines, may give the company more complexity and higher costs. In accordance with the established practice of Dell, Dell certainly has done the exact calculation of inputs and outputs only after such a major decision to make.

In Greater China, Sun senior director Lin Wenxi view, Dell alliance AMD, AMD's product description has come to harvest. "If Dell to enter the field which shows that the field is mature."

Dawn's server product manager, said Shen Yang, now the dawn of the server using Intel processors and AMD processors, the ratio of about 5:5. Choice of a server, users have the final say.

In China in the server vendors, the wave is yet to cooperate with AMD server manufacturers. When asked whether cooperation with AMD, the wave of the server's public relations officer, said: "does not exclude such a possibility."

AMD really win?

Dell is for AMD, of great significance. Dell is not only one of the world's three major server vendor, or the world's largest PC maker, Dell took over the castle, is a major victory for AMD, but its future long way to go.

Dell announced the alliance at AMD, the Nasdaq Stock Exchange when the regular trading week Friday, AMD shares rose 3.6 U.S. dollars, or 11%, to close at 34.95 U.S. dollars; Intel shares fell 29 cents, down 1.5%, to close at 18.36 U.S. dollars.

In a statement released by AMD, AMD director of global commercial market, said Marty Seyer, senior vice president: "We welcome Dell, and users to join the AMD camp!"

But analysts say high-end server products only a small fraction of Dell's total sales, Stifel Nicolaus analyst Cody A Kerui (Cody Acree) in the research report pointed out that multi-core server market, Dell is lagging far behind the major competitors HP and IBM, ranked third. According to Citigroup analyst Glen Yeung estimates that high-end Dell server sales accounted for all server products revenue of 5%. Dell reported last quarter, server and network products revenue of 13 billion U.S. dollars, accounting for 9% of the company's sales. Yeung said the analyst, can be deduced, Dell only change the CPU of some products provider, on AMD and Intel, the financial impact will be very limited.

Dell's Asia Pacific president acknowledged that most of Dell's server products continue to use Intel chips. Before the transfer for the AMD-based servers Dell servers will account for 10% -20%, AMD side noncommittal.

Dell to adopt AMD processors, greater significance is that the AMD processors into the Dell desktop and notebook computer products possible. Analysis that breaks in the past, AMD model of cooperation with other enterprises is generally from the server to the desktop and notebook PCs, Dell and AMD's cooperation may also be the case.

President of Dell Asia-Pacific response to the question on this very "official": "does not exclude such a possibility. If we cooperate in the PC, will tell the media."

To be launched at the end of the year-end servers based on AMD processors will launch in China, AMD's public relations staff did not give comment. Dao Shi, President Asia Pacific, said Dell, AMD's growth in the Asia Pacific than in the United States faster than the large U.S. market share. AMD in the Asia Pacific customer acceptance is higher than other markets, which Dell introduced in the Asia-Pacific AMD's products are very useful.

In addition to other Dell, AMD is still continuing with the other battle, such as working with the wave of positive engagement. One commented that the industry, AMD negotiations with OEM manufacturers, OEM companies are qualified to say the conditions, but AMD is still not qualified to talk conditions. CCW Research analyst Guo Chang said: "AMD can only win a battle, not a battle."

Intel will change

According to the Associated Press reported that the recent decision for Dell, Intel CEO Paul Otellini said in an internal memo was disappointed. He said: "This is an incredible, extremely disappointing decision."

Significantly, Dell announced a few days before using AMD chips, Intel China has replaced senior management. Former co-general manager of Intel China, Lai Yit Loong will officially leave on June 10 Intel, another co-general manager Jane Angel will be transferred back to U.S. headquarters. Intel vice president and general manager of Asia Pacific Yang regain the helm of Intel China. Some analysts believe that for the Chinese market is more familiar with Yang and return to China shows that China's domestic market, Intel hopes to "check" aggressive AMD.

Analyst who is familiar with Intel, said Intel's general manager before the "foreigners" as limited communication with local enterprises. Although they work very hard, but they are still difficult to integrate into the circle in a short time.

May 16, Yang re-appointed at the beginning, it appeared a Lenovo notebook computer conference, which is considered Yang desire to improve relations with downstream manufacturers of a hint. The two previous co-general manager of Intel ruled that, despite the many efforts, such as GAPP program to support regional brand, but AMD's momentum can not stop. Last year, Intel's other main coalition party also backward with AMD, so Intel had to re-examine the relationship with the OEM manufacturers.

In the past few years, the cooperation with the downstream business, Intel is undoubtedly the absolute master, and Intel used to be good for a deal with the various vendors. It can be said for Intel's strong position, OEM manufacturers do not have much say in public. AMD's rise, with some changes to this situation. To a certain extent, AMD and Intel have become public companies bargaining chips.

Dell and AMD is just the beginning of cooperation, and perhaps not end.






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Friday, September 24, 2010

Money crowd and Chow's relay


Guessed uproar in the industry for nearly two years, head of IBM China, Chow Kun's successor has finally surfaced. 8 January, IBM announced that Chow Kun outgoing chief executive officer of Greater China, Southeast Asia, former general manager took the money crowd, Chow Kun remain chairman of the Greater China region. Chow Kun and the money crowd entered the baton hand-over period.

Since September 1995 the Greater China region as IBM chairman and chief executive officer since Henry Chow, IBM, to some extent a LOGO. IBM China Chow in power in 11 years, IBM IBM China from a global point of sale, to research and development, sales and service simultaneously, the global integration has become an important part of the enterprise.

IBM Global CEO Samuel Palmisano in accordance with the concept, IBM is the "globally integrated enterprise" into the process. In the globally integrated enterprise stage, "no parent company, our business, where, where is our parent company." Money crowd take over Chow posts at this time, to the industry leaving many of imagination.

IBM's China in the next journey, the money crowd will face the challenge of what? Farewell to the "Chow Time" of the IBM China will be going?

"Weekly" IBM

12 years ago, 48-year-old Chow has been appointed chairman of IBM China, and in September 1995 as IBM chairman and chief executive officer of Greater China.

Prior to this, IBM is setting up in China, a number of offices all around the island, "as if their feet to test the market, how the water temperature, and then drew back." That a few years, IBM hesitation on the Chinese market, China in the argument every year market is the "left" or the "withdrawal." In 1994, IBM CEO Lou Gerstner when he was eventually made "to China," the decision to invest in IBM China has entered into a comprehensive development stage, Chow is against this background that took office in.

IBM PC era in the office of the Chow, the first efforts to change the practice of IBM only do large customers, the full development of PC business, IBM PC, after the production is also on the China Great Wall of cooperation established with the IIPC (Great Wall). However, when the headquarters is prepared to sell out when the PC business, Chow actively participate in the 2004 IBM PC sold to Lenovo, Chow has served in various occasions to talk about "my IBM PC very emotional."

Appearance of soft Chow is actually a hard figure. Chow told the press about his plans: IBM China is divided into four steps: the first step to IBM brought in; the second step makes the part of IBM into China; third, to some customers and partners to bring the world; Fourth, make the Chinese economy to become part of the global economy. Last November he was interviewed, said that the former three steps are achieved, the fourth step is to his goal.

After 10 years of development, IBM China its global IBM from "simple sales" of the contribution, so that the "R & D, service and sales" simultaneously. Today, IBM China for the global IBM is concerned, not only an important source of revenue, but also an important source of human resources and services.

People with "Father of China's IT" to describe the Chow; now, Chow is gradually fading out IBM, and his successor, the money crowd, will give IBM and China's IT development has brought it?

The challenge of large money

Money large group of users for China, it seems that not a familiar figure, but in fact he had served in the IBM Greater China, a series of senior management positions, has served as general manager of IBM China Taiwan. Greater China chief executive officer as before, his job is IBM Asia / General Manager of the Southern District.

Chow has on many occasions about the leaders on the selection criteria for IBM Greater China, said that the most important three points, first, to represent the company's culture. Second, we must allow the headquarters and local employees, customers, government trust. Third, there is a way to not like to do a good thing, and to encourage men also do a good job. In view of this, the money was eventually entrusted with the task of large, must also be the result of multiple considerations.

IBM today is quite different 10 years ago, with the executive director of Greater China, Qian large role and Chow will be very different. IBM is the "globally integrated enterprise" into the past, enterprise architecture is divided according to regions and businesses, the future will be more and more emphasis on the functions of various departments, each department is likely to be cross-functional, cross-regional management. Chow had previously admitted to the regional general manager of global integration have a certain effect. He revealed that, IBM raised the view that in-house, IBM China Company may not be fully representative of IBM in China, all business in the future China will become an important hub for the three IBM: Innovation Hub, the hub of global service and implementation, systems, software service hub for business and customer relationships. Industry analysts believe that in this "global integration operation" under the changes, the money crowd may be more important responsibilities, authority may be in the coordination, integration of resources increase.

To "China into the global business" and strengthen the "localization" is facing the dual challenges of large money. Currently, IBM has 8,500 employees in China, of which 5,000 were conducting business operations in China and another 3,500 in support of global business operations, the development of its global business faster than the rate of development of its domestic business. Before the Beijing Olympics, IBM hopes that China and the volume of business from around the world share from China quite. How to coordinate resources to China's global position in the IBM system to be further strengthened, is a large need for money to complete. Under the new period, changes in the global form of organization where, IBM China will be how to position and exercise the functions, how to integrate the resources of China? These are large issues to be considered money.

However, since the money crowd has rushed into the arena, I believe he should be prepared at the challenges, how smooth the hands of the baton took Chow should already know what the.

Chow impression

鈻?China Computer World Media Group president Liu Kau

Mr. Zhou Weikun retired IBM Greater China CEO, I think this should be the normal IBM personnel changes, of course, for Mr. Zhou Weikun himself, there is also a strong longer-atmosphere, even though he did not step down.

I met with Mr. Zhou Weikun before and after 1995, 10, stayed in touch over the years, in addition to as a "Computer World" has reported that 10 journalists interview him many times outside the last 5 years, we also agreed to meet every year at least two separate communication , Mr. Zhou Weikun is not only my admiration and I think that the impact of China's IT industry development in the last 10 years, one of several elderly people, and meet up as often, we have become friends.

Mr. Zhou Weikun left a deep impression that my calm, determination of the general demeanor and gentle, refined style of the elderly. He led IBM 11 years, China will not only IBM's technical superiority, product superiority and service advantages to play a very successful, but also users of all walks of life in China has established a wide range of friends, relations, led IBM's business in China to maintain sustained and steady growth; he successfully promoted the IBM business in China by the "pure hardware sales" to "software cooperation and service" transformation, led IBM's investment in China based on long-term cooperation, deepening; his strategic vision for its deep, vigorously promote IBM integration of manufacturing resources in China, IBM and Great Wall to promote the cooperation of other manufacturers. Meanwhile, IBM China Mr. Zhou Weikun led, he was still committed to nurturing local talent, in the IBM corporate culture and the integration of market demand in China, Mr. Zhou Weikun is demonstrated consummate skill, so IBM was difficult to compare the effects of other enterprises.

Actively promote the IBM PC business with Lenovo's cooperation, called Mr. Zhou Weikun exciting move. I have heard a number of friends, IBM PC Company had sold to Japan and South Korea's intention, therefore, Mr. Zhou Weikun in the promotion of cooperation contributed to IBM and Lenovo.

"Computer World" newspaper in 2004, Mr. Zhou Weikun granted "to promote the development of China's IT Industry Excellence Awards", when comment was: "to calm, wisdom, determination of the personal charm to promote IBM's technology and service with the Chinese IT industry integration, write a brilliant chapter of many. "I think Mr. Zhou Weikun for this evaluation is very appropriate. I believe in a better future, Mr. Zhou Weikun IBM to mobilize global resources for the integration of user services in China, will play an important role.

IBM China's new CEO Mr. Qian Daqun is my old friend, he served as 2001 years ago, IBM Greater China general manager of Systems and Technology Division, we have met many times the exchange. Mr. Qian Daqun modest, pragmatic, and not only on IBM's technology and services and the management of large organizations worldwide well known, but is also very familiar with the Chinese market, China's financial and other fields of CIO are Mr. Qian Daqun many old friends. I think that since the appointment of Mr. Qian Daqun IBM Greater China CEO, IBM is not only a wise choice, but IBM will bring new changes in China's business.






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Tuesday, September 21, 2010

The other side of performance evaluation [1]


The future really have a competitive advantage, will be those that can stimulate members of the business beyond the pursuit of self interest.

Human resources director of a company is very depressed recently, some time ago according to monthly sales evaluation system ambiguity disadvantage, HR leading role in the redesign, did not expect this to be high hopes after the implementation of new system backfired, resulting in a number of orders people worried.

The company's traditional practice is self-determined sales target by the department, at the end of extraction by a certain percentage of sales money to the department assigned by the department heads. Performance evaluation in accordance with prevailing views, such subjective judgments based on department heads bonus distribution, lack of motivation of employees. To promote the sales staff's enthusiasm, Human Resources will reach a sales target sales rate and the money factor linked, set the ladder of rewards:

Unexpectedly, the policy implementation Que 鍑虹幇 to be the case: As the sales target Bijiao challenging, part of the sales personnel are no longer paying exclusive attention to sales of Shang, but the Da Cheng Jiang Zi Ji monthly rate of "precision" controlled at 80% -81% in order to ensure that the monthly rate can reach more than 80%.

More headache, the new policy, the company's climate has undergone subtle changes. Before that, though there is no incentive mechanism of traction, but all departments except sales goals, will also focus on product marketing initiative to identify some "mission impossible", to determine their own challenge goal, the company is very strong and positive atmosphere . After the implementation of performance appraisal goals, many people began to focus on sales objectives and bargaining on the company, but lost before the entrepreneurial spirit, the company changed the atmosphere of concern.

The other side of the coin
The embarrassment of implementation performance appraisal in many Chinese companies were not uncommon, but nevertheless, there are still more companies to stick into target performance appraisal. The target performance appraisal fans on the view, the employee is self-interest, and the efforts of the lack of internal motivation. Organizational performance improvement the key lies in the use of employee self-interest, design the incentive system and the corresponding penalties, the staff recognized Dao goal for the organization's national interest, prompting them to Gongzuo.

This carrot and stick type of concept at first glance a simple and practical, and China has always been not a lack of "reasonable incentive, reward on merit" of consciousness, so companies interested in objective performance appraisal is not surprising. To address the performance evaluation of the problem, companies did her best, but unfortunately, the efforts of businesses in this area are often counterproductive.

First, many enterprises will be distributed on hopes of a mandatory, but there will be differences in the incentive bonus as the only means to force the distribution is seen as the difference between the technology, the end result is to force the distribution of the force distribution, entirely contrary to the the principles of motivation and mind. It is said a consulting firm in the market and also forced the distribution of "practicing" to require the mandatory distribution of the project team is also the ultimate project manager bite the bullet and the number of places to be improved to the first entered team of assistants, assistant crying out, were classified not done for the good of the people, take their places Naozhuo to go out.

Many people on the dynamic curve of the lack of real understanding of the meaning, practices which are being "forced distribution is science" puzzled by the question. Welch helm at GE in fact, the mandatory distribution of one of the best, as is the distinct values of GE. Welch as "one of the highest principle of" through a "soft (people) hard (business) numbers of" effective management, to achieve the performance has increased significantly. In Welch's eyes, the same people and business, can add value through investments. Values, no good or bad, or whether it can be used to measure scientific and reasonable.

Quantitative Management is now also widely seen as a magic weapon to solve problems performance evaluation. "Can not be quantified will not be able to measure, can not be measured can not be managed." Because the more important things more difficult to measure, quantify and end up in one-sided pursuit of wanted A got B results. Media have reported that the Public Security Bureau in a manner to strengthen the assessment of the attendance of 110 to km / day as an indicator, resulting in 110 a day in emergency nothing to scream come and go in downtown.

Indeed, the fundamental does not quantify individual performance appraisal for employees, but against the process and organizational aspects of performance management. It has long been recognized that purely financial indicators have a lag characteristics, can not fully reflect the performance of enterprises, need to be complemented by non-financial indicators. And easy to collect data on financial indicators of different, non-financial indicators to measure quite difficult to quantify unless otherwise difficult evaluation, Only then can not be quantified can not manage to say.

Enterprises around the individual appraisal and reward has struggled, however, there is not a return to pay, many persist in performance through the assessment to get people gradually found a dead end: set sophisticated incentives has led to staff not concerned about the performance itself Instead, the company plays the game; often received short-term gains but long-term damage to the development of really pressing the calabash gourd played.

These problems not only exist in Chinese enterprises. Sony declined in recent years, industry leadership, its former directors, the outer server Lang recently written that, from the end of 1995 the introduction of performance evaluation system is not the culprit Sony scenery. In his "doctrine destroyed the performance of Sony" article that "the results of operations and financial rewards directly linked to reward employees in order to get more hard work" of the performance of doctrine, so that Sony lost the passion and spirit of challenge, became more and more mediocre. People tend to identify more easily achievable goals, starting with the company playing a bargaining game.






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Wednesday, August 4, 2010

Memory addressing modes on the 8086/88


School assembly, many beginners on the PC are addressed and not understand, or even difficult to understand. Indeed, this knowledge is very abstract, and require relatively strong spatial imagination. In particular, we in the input string, that is how these characters arranged it? For this problem, I believe that many beginners is difficult to imagine how the arrangement. However, I can metaphor: memory is a lot of buildings, "buildings", "building" the proponents of "unit number", "door number" form, that "building" is equivalent to the memory address of the segment address, "Unit No." equivalent to the offset memory address, "Portal No. (home)" is equivalent to "change address", and each unit has 16 "door number (home)" and then when we find a "gateway number (home) "after entering into a" gateway number (home), "they will see that there will be a" people ", but we are talking about people that register within the meaning of" content ", I draw a diagram to show you will clear up.

D, with the DEBUG command come to this effect:




|----------> 0B1F is "building "------> segment address
|
| |------> The right is the "unit number "---> offset address
| |
| | |--------> This part is the "gateway to No. "-----> change address
| | |<------------------------------------------>|
0B1F: 0100 00 80 FF 02 75 05 C6 46-00 00 C3 E8 8C EB B4 3B
0B1F: 0110 CD 21 72 39 8B FA 33 C0-8B C8 49 26 34 00 0E 0B
''
''
''
[Omitted]

After reading this map, is not very aware of it? But smart people will have doubts, then how do we enter "the portal number (home)" mean? Good question, so the order can be entered " Portal No. (home), "appeared in called" addressing mode "concept! it plainly, is to teach you how to find this" gateway number (home). "Ha ha!

Well now understand? That you will see how I understand the PC's addressing modes (easy to understand):
In this I will only introduce more difficult to understand the:

1: register direct addressing:
You want to: in fact you have stood you are looking for a "gateway number (home)" in front of a direct knock on the door went up on the OK!
Examples: MOV AX, [2000H]
MOV AX, 2000H -> 2000H for storing the operand address unit number of symbols
The above two are not equivalent

2: Register indirect addressing mode:
You want to: you have stood you are looking for a "gateway number (home)" and "unit number", you have to find it, must know it in the current "unit number" several floor. If瀹冨湪6妤?閭d綘灏变笂鍒?妤煎氨OK浜?!娉ㄦ剰,鏈?珮鍙湁16妤?鍥犱负浠?箞鍛?閭e氨鐢―EBUG鐨凞鍛戒护鐪嬬湅鍛?鎱㈡參鏁板摝,鍛靛懙!!
渚嬪瓙: MOV AX,[BX]

璁$畻鍏紡: 鐗╃悊鍦板潃=16d*(DS)+(BX)
鐗╃悊鍦板潃=16d*(DS)+(SI)
鐗╃悊鍦板潃=16d*(DS)+(DI)
鐗╃悊鍦板潃=16d*(SS)+(BP)

3:瀵勫瓨鍣ㄧ浉瀵瑰鍧?柟寮?
浣犲氨鎯虫垚:浣犺鎵剧殑&quot;闂ㄦ埛鍙?瀹?&quot;鍏跺疄灏卞湪浣犲鐨勬ゼ涓婃垨鑰呮ゼ涓?浣犺鎵惧埌瀹?灏?蹇呴』鐭ラ亾瀹冨湪浣犳ゼ涓婂嚑妤?鎴栬?鍦ㄦゼ涓嬪嚑妤?灏監K浜?
渚嬪瓙: MOV AX,COUNT[SI]
MOV AX,[COUNT+SI]
鍏朵腑 COUNT涓轰綅绉婚噺鐨勭鍙峰湴鍧?br />

璁$畻鍏紡: 鐗╃悊鍦板潃=16d*(DS)+(BX)+8浣嶄綅绉婚噺
鎴?(SI) 鎴?16浣嶄綅鍋忕Щ閲?br />鎴?(DI)


鐗╃悊鍦板潃=16d*(SS)+(BP)+8浣嶅亸绉婚噺


4:鍩哄潃鍙樺潃瀵诲潃鏂瑰紡:
浣犲氨鎯虫垚:浣犺鎵剧殑&quot;闂ㄦ埛鍙?瀹?&quot;鏄窡浣忓湪鍚屼竴鏍嬫ゼ鐨勪笉鍚?amp;quot;鍗曞厓鍙?amp;quot;,浣犺鎵惧埌瀹?灏卞繀椤荤煡閬撳畠鏄鏍嬬殑鍝釜&quot;鍗曞厓鍙?amp;quot;,骞朵笖浣忓湪鍑犳ゼ!閭f牱浣犲氨鍙互鎵惧埌瀹冧簡 !
渚嬪瓙: MOV AX,[BX][DI]
MOV AX,[BX+DI]

璁$畻鍏紡: 鐗╃悊鍦板潃=16d*(DS)+(BX)+(SI)
鎴?(DI)
鐗╃悊鍦板潃=16d*(SS)+(BP)+(SI)
鎴?(DI)


5:鐩稿鍩哄潃鍙樺潃瀵诲潃鏂瑰紡:
浣犲氨鎯虫垚:浣犲氨鎯虫垚:浣犺鎵剧殑&quot;闂ㄦ埛鍙?瀹?&quot;鏄窡浣忓湪鍚屼竴鏍嬫ゼ鐨勪笉鍚?amp;quot;鍗曞厓鍙?amp;quot;,瀹冩瘮浣犻珮鍑犲眰妤兼垨鑰呬綆鍑犲眰妤?鐒跺悗鐢ㄧ殑浣犵洰鍓嶇殑妤兼暟+/-灏卞彲浠ュ緱鍑轰綘瑕佹壘鐨勪綇鍦ㄥ嚑妤间簡!
渚嬪瓙: MOV,AX,MASK[BX][SI]
MOV,AX,MASK[BX+SI]
MOV,AX,[MASK+BX+SI]
浠ヤ笂涓変釜渚嬪瓙鏄瓑鏁堢殑!!

璁$畻鍏紡: 鐗╃悊鍦板潃=16d*(DS)+(BX)+(SI)+8浣嶄綅绉婚噺
鎴?(DI) 鎴?16浣嶄綅鍋忕Щ閲?br />鐗╃悊鍦板潃=16d*(SS)+(BP)+(SI)+8浣嶄綅绉婚噺
鎴?(DI) 鎴?16浣嶄綅鍋忕Щ閲?br />-------------------------------------------------- -------------------
鍛靛懙,缁堜簬鍐欏畬浜嗚繖绡囨暀绋?濂界疮鍝?! 鏄笉鏄寰楁垜鐨勬?缁村緢鍙︾被鍛?瑕佸垱鏂板憖!
涔︿笂澶悊璁轰簡,鎴戝氨鍒涙柊涓?釜,涓嶇煡閬撲綘浠湅寰楁噦鍚?
鍛靛懙,鍙嶆浣犱滑涓嶈!@##)(#$*!@(@鎴戝氨琛屼簡,鎴戝緢鍔姏鍐欎簡!!!

涓嬮潰,鎴戜妇涓▼搴忎緥瀛?璁╀綘浠姞娣卞嵃璞?!!

-------------------------------------------------- --------------------
缂栫▼姝ラ:
1: 寤虹珛缂撳啿鍖?涓鸿緭鍏ュ瓧绗︿覆(鏈?鑳借緭鍏?涓?
2: 鍙栫紦鍐插尯鐨勯鍦板潃,浠ヤ究鍚庨潰杩涜&quot;瀵勫瓨鍣ㄩ棿鎺ュ鍧?柟寮?amp;quot;
3: 鍒╃敤&quot;瀵勫瓨鍣ㄩ棿鎺ュ鍧?柟寮?amp;quot;鍙栧緱瀹為檯杈撳叆瀛楃涓暟,浠ヤ究纭寰幆娆℃暟
4: 鍒╃敤&quot;瀵勫瓨鍣ㄩ棿鎺ュ鍧?柟寮?amp;quot;杈撳叆瀛楃涓茬殑鏈?悗涓?釜瀛楃
5: 鍒╃敤LOOP鎸囦护鍜?鍙锋樉绀哄姛鑳芥潵杩涜鍊掔潃鏄剧ず
-------------------------------------------------- --------------------

;绋嬪簭鍔熻兘锛氫换鎰忚緭鍏ュ嚑涓瓧绗?鏈?鑳借緭鍏?涓?锛屾寜鍥炶溅鍒欏?鐫?緭鍑猴紒

data segment
user_string db 10,0,10 dup(?)
data ends
code segment
assume cs:code,ds:data
start: mov ax,data
mov ds, ax
lea dx,user_string ;寤虹珛杈撳叆瀛楃涓茬紦鍐插尯
mov ah,0ah
int 21h
xor si,si
xor bx, bx
mov bx,dx
mov cx,[bx+si+1] ;鐪嬭繖涓氨鏄?amp;quot;瀵勫瓨鍣ㄩ棿鎺ュ鍧?柟寮?amp;quot;
xor ch,ch ;鍏剁洰鐨勫氨鏄彇瀹為檯杈撳叆瀛楃涓暟
mov di,cx
lop: mov ah,2
mov dx,[bx+di+1];鐪嬭繖鍙堟槸&quot;瀵勫瓨鍣ㄩ棿鎺ュ鍧?柟寮?amp;quot;
int 21h ;鍏剁洰鐨勫氨鏄彇杈撳叆瀛楃涓茬殑鏈?悗涓?釜瀛楃
dec di
loop lop ;渚濇寰幆鍊掔潃杈撳嚭瀛楃
mov ah, 4ch
int 21h
code ends
end start

-----------------------------------------------------------------------
5~~~~~~~~~~杩欐鐪熺殑瀹屽伐浜?浣犱滑鏈変粈涔堟剰瑙佸悧?缁欐垜瑙佹剰瑙佸憖!!鎴戝啓寰楀彲鑳戒笉鏄緢濂?!!!!
涓嶈繃,鎴戣繕鏄笇鏈涘緱鍒颁綘浠殑鏀寔浜?!!!!!!






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Wednesday, July 21, 2010

New accounting standards: fair value is bright spot


February 2006, the Ministry of Finance issued a new accounting standard that requires the January 1, 2007 implementation of listed companies since. While some accounting with Chinese characteristics in the new guidelines be retained, such as the relevant provisions of the related party transactions, etc., but the biggest change is the introduction of a comprehensive fair value measurement attribute, and give the company greater autonomy to adjust its accounting policies. The introduction of fair value is the most arrests the eye of a change, attract a lot of industry discussion and analysis, but whether it can better reflect the accounting information for investment decision-making utility, the industry had agreed with the question of the two different voices. Do not drive controversy, I think more investors interested in the host is to in-depth understanding of what is fair value? It is how the new criteria set out? Its investors what impact the decision-making?

Fair value method, is the historical cost, replacement cost method, net realizable value method and the present value of the current law system of accounting standards the most important one of asset valuation methods. Under the fair value of assets and liabilities in accordance with the fair trading, familiar with the situation in the transaction or the parties to exchange their assets measured at the amount of debt settlement.涓轰簡闃叉鍏厑浠峰?琚互鐢ㄨ?鍑虹幇鍒╂鼎鎿嶇旱锛屽噯鍒欎弗鏍艰鑼冧簡杩愮敤鍏厑浠峰?鐨勫墠鎻愭潯浠讹紝鍗冲叕鍏佷环鍊煎簲褰撹兘澶熷彲闈犺閲忋? An accounting for each element, the basic guidelines are, without exception, stressing that only in conditions can be identified reliably measured. New financial instruments accounting standards, investment real estate, non-business combination under common control, debt restructuring and non-monetary transactions and adopt a fair value, the Ministry of Finance that the fair value of these areas is easy to obtain, less subjective judgments.

First, the fair value method of investment real estate

"Accounting Standards for Enterprises No. 3 - Investment Real Estate" suggested that there is conclusive evidence that the fair value of investment real estate can be made continuous and reliable conditions, it can be used on the fair value of investment real estate model for subsequent measurement. Using the fair value model, it shall meet the following conditions: (1) investment real estate real estate where there is active trading market; (b) from the real estate market enterprises to achieve the same or similar real estate on the market price and other relevant information, thus the fair value of investment real estate to make a reasonable estimate.

Measured using the fair value model, not investment real estate depreciation or amortization, should be the balance sheet date the fair value of investment real estate based on adjusted book value, fair value and book value of the difference between the original profit and loss. Way to determine fair value: market reference price, or discounted cash flow value.

Investment real estate business measurement model has been established, shall not be changed. Fair value from the cost model to model, as changes in accounting policies should be based on "Accounting Standards for Enterprises No. 28 - Accounting policies, changes in accounting estimates and correction of errors," the relevant provisions of the processing.宸查噰鐢ㄥ叕鍏佷环鍊兼ā寮忚閲忕殑鎶曡祫鎬ф埧鍦颁骇锛屼笉寰椾粠鍏厑浠峰?妯″紡杞负鎴愭湰妯″紡銆?br />
Previously listed companies are included in fixed assets investment real estate, market value changes are not included in the profit and loss, we can not find in the report changes in the scene. In recent years, rapid expansion of the real estate market and the industry is also expected to rally in the future there will be a gradual process of rising, this listed company once the fair value method to measure its investment properties acquired in earlier years, will greatly enhance the its net assets and net current, means that listed companies in the premium real estate investment will be fully reflected in the book on the huge profits to emerge in the book. The future to reflect the fair value of net assets of the company book its reference value greatly.

At the same time, many people worry about the fair value of conservative attitudes easily lead to manipulation of profits, the fair value of the tendency to resist, but with the continued development of China's real estate market, house sales information online public, relative to other assets, investment The fair value of real estate is easily accessible. Needs to be emphasized that the huge corporate profits also means the emergence of a corresponding amount of tax paid up, although not a new tax policy down, but not even a revalued amount, tax, depreciation tax credit function is gone. The new accounting standards on the company's assets and provides a new model, but whether the company used this model to use or how different, be studied in depth.

Second, the fair value method on non-monetary exchange of assets

"Enterprise Accounting Standards No. 7 - the exchange of non-monetary assets," the provisions of the exchange of non-monetary assets meet the following two conditions should be fair value and related taxes to be paid as the cost of assets transferred, the fair value and for the difference between the book value of assets, profit or loss: first, the exchange has commercial substance; second, or exchange of assets for the fair value of the assets can be reliably measured. If these two conditions can not meet, it continues to change the book value of assets as a buy in cost, uncertain loss. The provision specifically pointed out that if there is affiliated transaction parties, and lead to the exchange does not have commercial substance.

China's current guidelines for non-monetary transactions require enterprises to non-monetary transactions occurring in the book value of the transaction are recorded only in the case of receipt of the premium in proportion to revenue recognition, fair value is not used. The revised criteria for the introduction of non-monetary transactions at fair value and the assessed valuation basis as stated, if there is no active market, trading of non-associated parties in the absence of third party intervention consultation valued, can be considered fair value. Non-monetary assets exchanged, using the fair value measurement. The resulting outcome is that this swap will generate profits. The book value of previous calculation method used, the basic non-profit. This real estate investment companies are bred a certain opportunity, because of the possible revaluation of property value each year, and its book value to reflect market value, will direct a substantial increase in net assets per share and reduce book value. In addition, due to depreciation disappear, the corresponding increase corporate profits will effectively enhance the company's stock valuation.

According to the agency in 2004 non-monetary transactions of listed companies the size of 34.0 billion measure, the listed companies to increase in 2006 earnings due to new guidelines about 7.5 billion.

Third, the fair value method of debt restructuring

New accounting standards, details the possible loss (based on practice, mainly profits) debt restructuring of the four situations: first, the debtor should be the book value of debt to be restructured and the actual cash difference between the recognized debt restructuring profits through profit and loss; second, non-cash assets, the debtor to repay debts, the debtor shall be the book value of debt restructuring and transfer of non-cash difference between the fair value of assets, are recognized as gains of debt restructuring through profit and loss ; Third, when a debt into capital, debt restructuring and the book value of shares in the fair value of the difference between the total amount, but also can produce profit and loss; Fourth, modification of other terms of a debt, making debt restructuring recorded before and after the difference between the value of can also generate income.

The new guidelines for debt restructuring Debt Restructuring operating income included income, debt bondage for real business, the introduction of fair value as the measurement attribute. Prior accounting standards is a result of the original concession by the creditors the debtor to repay the debt waiver or less included in capital surplus. If the bonded goods are no active trading market can be assessed to determine the fair value of non-related parties if the two sides, both sides of the consultation can also be seen as fair value pricing. Under the new regulations, a number of insolvent companies, once all or part of the debt waiver, the income will be directly reflected in the current period income statement, may greatly enhance its earnings per share level. According to agency estimates, because of this provision, companies can increase earnings in 2006 of about 6.3 billion.

The new accounting standards on debt restructuring provisions, the basic back in 1998, the situation in China, and the relevant provisions of the United States is now roughly the same. Listed companies may therefore be a huge profit.瀵逛綔涓哄?鍔′汉鐨勪笂甯傚叕鍙歌?瑷?紝鏂扮殑鍊哄姟閲嶇粍鍑嗗垯鎰忓懗鐫?紝涓?棪鍊烘潈浜鸿姝ワ紝涓婂競鍏徃鑾峰緱鐨勫埄鐩婂皢鐩存帴璁″叆褰撴湡鏀剁泭锛岃繘鍏ュ埄娑﹁〃銆?Insolvent on the Shanghai and Shenzhen stock listed companies, once the debt is wholly or partly exempt, may significantly increase its earnings per share. Listed companies in the debt waiver, the state-owned (Holdings) concern the role played by banks.

Amended in 2001, "Debt Restructuring" criteria, eliminated the use of fair value, to avoid re-gain the income statement, balance sheet directly into the capital reserve project in 2001, amendments to standards, the objective of fair value to avoid some listed companies to manipulate profits by the fair value, in order to achieve its loss or had not the purpose of continuous losses, but after all, through the manipulation of the fair value of the profits (if they can enter the income statement it) is a non-recurring profit and loss, through change the listed companies net profit, earnings per share and net assets per share calculation indicators, such as its net profit and net change by deducting non-recurring gains and losses based on the lower of the two monitoring indicators, listed companies there is no positive to operating profit.

Fourth, the fair value method of merger

Currently most of China's business combination business combination under common control, which may not be combined merging parties and that both a voluntary transactions, mergers on prices is not the result of bargaining between the two sides do not represent fair value, and therefore book value accounting treatment as a basis to avoid the profit manipulation. Under common control business combinations (including the merger of merger and new) can have the bargaining, the result of voluntary transactions between the two sides, so there are two sides recognized the fair value and recognition to buy goodwill. Impairment of goodwill impairment issue separate guidelines to be provided, only the impairment is not amortized.

In the merger, the new guidelines for the same control and the merger under common control, respectively, to "equity method" and the "purchase method" of two accounting. Of the same as if a business combination under the control of a company to buy another business transaction, in accordance with the purchase method of accounting, in accordance with the fair value of recognized assets acquired and liabilities. At the acquisition date, the purchaser is greater than the combined cost of the recognized identifiable assets, liabilities, net fair value of the difference, is recognized as goodwill. Enterprises should be the end of each accounting, goodwill impairment test calculation to determine the impairment amount. Goodwill impairment test, should be included in the current profit and loss. At the acquisition date, less than the cost of the purchaser to confirm the merger of the identifiable assets, liabilities, net fair value of the difference, as negative goodwill. Be achieved in the purchase of the identifiable assets, liabilities, after review of the fair value through profit and loss. Occur during the merger of the associated costs, should occur through profit and loss. Accounting period, of the goodwill impairment test, in accordance with the test to confirm the amount shown in the balance sheet, the difference between profit or loss, reducing retained earnings. For negative goodwill, after reassessment, is recognized in profit or loss, while increasing retained earnings.

Businesses under common control, a combination of fair value, a more scientific and rational, while the introduction of the goodwill concept, cancellation of the equity investment difference and changed greatly.

Fifth, financial instruments at fair value method of recognition and measurement

The new investment guidelines, revised classification of investment is adjusted. Adjusted investment categories are: trading securities investments, held to maturity investments and equity investments, including investment securities transactions similar to the original short-term securities. Under the "Accounting Standards for Enterprises No. 22 - Financial Instruments Recognition and Measurement" requirement, for trading financial assets are measured at cost when acquired, the end of the financial assets at fair value are subsequently measured at fair value through profit or loss , in accordance with this provision, short-term stock investment companies, and will no longer use the original cost or market method are measured by market value method will be pure.

Original, listed companies, securities investment, such as lower than the cost price must be provision for the impairment, but if the cost of high prices than market value, but the company did not throw gains, unrealized profit and not profit or loss, but the new guidelines is making a portfolio investment can also become a net book profit. Short, short-term investments in securities of listed companies, in accordance with current accounting standards, as long as the reporting period does not sell, even if the book would also be impossible to achieve a profit for the current income. The new guidelines are stated at fair value, the carrying amount of profit can be directly included in the current income. Note that this does not mean trading short-term securities investment securities, it does not mean that short-term investment in large enterprises have more opportunities.

The new guidelines also require that all derivative financial instruments measured at fair value, and move the sheet from the sheet to reflect. This requires the listed banks and securities firms to the financial statements in order to avoid an excessive volatility, will be considered business use of the table Nei derivative financial instruments for risk management actions have a significant impact, as well as derivative financial instruments on the statements.

The new guidelines reflect the fair value of the principles used with caution, but at fair value with the leading international accounting standards, there are still some differences. New accounting standards take into account the operational and other reasons, draws on international accounting standards in determining the fair value method, shows the four alternative methods, namely, the existence of an active market for the same or similar geographic location, different geographical there is no active market position or other similar transaction prices of real estate can be the light of the latest real estate similar to the current market price, also can use the estimated future cash flows method to determine the present value.

After the implementation of fair value measurement into account, cash flow reflects the entrepreneurial skills to become the most important indicator will be more attention. Reflect the fair value of the company's M & A, but the good assets can generate good returns for investors the same concern. Fluctuations in fair value included in current profit or loss, means that corporate profits will be huge volatility, reduce the significance of evaluation.鐪熸鑳藉鍙嶆槧浼佷笟鐩堝埄鎯呭喌锛屼互鍙婃寔缁粡钀ヨ兘鍔涚殑鎸囨爣鏄粡钀ユ椿鍔ㄧ幇閲戞祦銆?The new guidelines strengthen the community for investors and public decision-making accounting information useful to new ideas and achieved the standard with international practice, the first relatively complete construction of the organic unity of system, we hope to see from the administration through a series of law enforcement, industry self-regulation, public opinion, the people involved in the combination of market pressure monitoring system, so that accounting standards can be most effective for achieving the financial health of each company.






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Friday, July 2, 2010

Avex-PSP Video Converter

Avex PSP Video Converter converts AVI, DivX/Xvid, WMV, Tivo, MPEG videos (and many more) to PSP MP4 video format in one simple click. The software features superb video & audio quality and fast conversion speed. And it is very easy to use. Features: (1) Convert AVI, DivX/Xvid, MPEG, Tivo, WMV, RM, MOV videos, etc to PSP MP4 video (2) Support H.264(High quality) and MPEG4 video in MP4 format used in Sony PSP. (3) Built-in X!-Speed transcode technology. Up to 3x faster than conventional converter. (4) Adjustable video size: 320x240, 368x208 and even undocumented 400x192 (extra-widescreen secrete resolution). (5) Optimized settings for superb video playback on Sony PSP(PlayStation Portable) (6) Included PSP video manager. Easy to build your to-be-watched list and click to transfer. (7) Support conversion in batch mode.

Thursday, June 17, 2010

iPod Video Converter

iPod Video Converter converts AVI, DivX/Xvid, WMV, MPEG videos (and many more) to iPod MP4 video format in one simple click. The software features superb video & audio quality and fast conversion speed. And it is very easy to use. Features: (1) Convert AVI, DivX/Xvid, MPEG, Tivo, WMV, RM, MOV videos, etc to iPod MP4 video (2) Support H.264(High quality) and MPEG4 video in MP4 format used in Apple iPod (3) Built-in X!-Speed? transcode technology. Up to 3x faster than conventional converter.
(4) Adjustable video size for playback on iPod and on TV screen as well. (5) Optimized settings for superb video playback on Video iPod and TV (6) Support conversion in batch mode.

Wednesday, May 19, 2010

DVD to Cell Phone Video Converter Suite

DVD to Cell Phone Video Converter Suite is a One-Click, All-In-One solution to convert DVD, Tivo, DivX, MPEG, WMV, AVI, RealMedia and many more to Cell Phone mobile phone video format. It gives you everything you need to turn mobile phones (with video capability) into portable media centers. Watching movies, TV shows, and home videos will never be the same.
DVD to Cell Phone Video Converter Suite supports all kinds of video formats including: DVD, DivX/XviD video, avi, wmv, mpg, mpeg, dat(VCD), rm, rmvb, Tivo2Go, dvr-ms, qt, mov(ver 2) and more. DVD subtitle is supported.
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* Support virtually almost all video formats. Converts Tivo, DivX/XviD, AVI, WMV, MPG/MPEG, dat(VCD), rm, rmvb, VOB, dvr-ms, MOV, etc to iPhone movies.