紐約2016年9月(yue)22日電 /美(mei)通社/ -- 埃森哲（紐交所(suo)代碼：ACN）宣布將收(shou)購(gou)博楷管理咨詢公司（Kurt Salmon）。博楷是Management Consulting Group公司旗下的(de)子公司，同時也是專(zhuan)注于零(ling)售(shou)行業(ye)的(de)全球(qiu)領先戰(zhan)略咨詢企(qi)業(ye)。在(zai)數字(zi)化顛(dian)覆的(de)商業(ye)環境中，本次收(shou)購(gou)將能(neng)夠提升(sheng)為頂(ding)級零(ling)售(shou)企(qi)業(ye)和私募股權企(qi)業(ye)提供(gong)端到端的(de)戰(zhan)略咨詢服務的(de)能(neng)力。

此(ci)次收購(gou)交易的(de)達成將取(qu)決于(yu)監管部門的(de)批(pi)準、 Management Consulting Group 公司的(de)股東批(pi)準和(he)其他(ta)慣例成交條(tiao)件。

博楷(kai)管(guan)理咨(zi)詢公(gong)司成立于(yu)1935年，在全球(qiu)擁有超(chao)過260名(ming)員(yuan)工，并在美國(guo)(guo)、德國(guo)(guo)、英國(guo)(guo)、日(ri)本和(he)(he)中(zhong)國(guo)(guo)設(she)有辦事處。該公(gong)司以(yi)運營(ying)戰略(lve)咨(zi)詢聞名(ming)，專長領域包(bao)括物(wu)流和(he)(he)供應鏈、采購和(he)(he)產品開發、企業(ye)戰略(lve)和(he)(he)盡職(zhi)調查，以(yi)及多渠道(dao)零售策略(lve)。

埃(ai)森(sen)哲戰略全(quan)球總(zong)裁馬禮(li)仁 () 表(biao)示：“隨著數(shu)字化(hua)顛覆迫使(shi)零售商(shang)重新思考其整(zheng)體業(ye)(ye)務(wu)和運營(ying)模(mo)式，我(wo)們預計該行業(ye)(ye)對(dui)戰略(lve)咨(zi)詢服(fu)務(wu)的需(xu)求會保持強勁增長。此次收購將提(ti)(ti)高(gao)我(wo)們為客戶提(ti)(ti)供其所(suo)需(xu)的針對(dui)特定(ding)行業(ye)(ye)的戰略(lve)服(fu)務(wu)能力，進而通(tong)過融會貫(guan)通(tong)商(shang)業(ye)(ye)與技(ji)術，幫(bang)助企業(ye)(ye)提(ti)(ti)升競爭力和運營(ying)管理水(shui)平。”

埃森哲戰略(lve)全球零售業務主管唐凱仕 (Chris Donnelly)  表(biao)示：“在顧客期望(wang)不斷提高、產(chan)業(ye)融合加劇及行業(ye)進入門(men)檻降低(di)的(de)(de)商(shang)業(ye)環境中，零售(shou)(shou)行業(ye)的(de)(de)客戶(hu)正尋求端(duan)到端(duan)的(de)(de)戰(zhan)略解決方案來抵御沖擊。通過此次(ci)并購，我(wo)們將有能(neng)力為我(wo)們的(de)(de)客戶(hu)提供強大的(de)(de)服務組合，幫助他們實現零售(shou)(shou)業(ye)的(de)(de)轉型。”

收購完成之后，博楷管理咨詢公司的員工將會加入埃森哲戰略的零售業務部門。

博(bo)楷(kai)管理(li)咨(zi)詢公司首席執行官 Brooks Kitchel 表示：“我(wo)們(men)的零售行業客(ke)戶日益希望行業專家能(neng)提供靈(ling)活且(qie)實用(yong)的解(jie)決方(fang)案，從而助其實現轉型并獲得(de)競爭優(you)勢(shi)。加入(ru)埃(ai)森(sen)哲戰略使得(de)我(wo)們(men)能(neng)在協(xie)作、全球化和以(yi)客(ke)戶為中心的環境中為客(ke)戶帶來新價值，這(zhe)與我(wo)們(men)公司的文化和使命相(xiang)一(yi)致。”

關于埃森哲

埃森哲公(gong)司注冊成立(li)于愛爾蘭，是一家(jia)全(quan)球(qiu)領先的(de)專業(ye)(ye)服務(wu)(wu)(wu)公(gong)司，為客(ke)戶(hu)提供(gong)戰略、咨詢、數(shu)字(zi)、技(ji)術和運營服務(wu)(wu)(wu)及(ji)解決方案。我們(men)立(li)足商業(ye)(ye)與技(ji)術的(de)前沿，業(ye)(ye)務(wu)(wu)(wu)涵蓋(gai)40多(duo)個(ge)行業(ye)(ye)，以及(ji)企業(ye)(ye)日(ri)常運營部門各(ge)個(ge)職能。憑借業(ye)(ye)內獨特(te)的(de)經驗與專業(ye)(ye)技(ji)能，以及(ji)翹(qiao)楚全(quan)球(qiu)的(de)交付網絡(luo)，我們(men)幫(bang)助客(ke)戶(hu)提升(sheng)績效，并為利益(yi)相關(guan)方持(chi)續創(chuang)造價值。埃森哲是《財(cai)富》全(quan)球(qiu)500強(qiang)企業(ye)(ye)之(zhi)一，目前擁有超過(guo)37.5萬名員工(gong)(gong)，服務(wu)(wu)(wu)于120多(duo)個(ge)國(guo)家(jia)的(de)客(ke)戶(hu)。我們(men)致力驅動創(chuang)新，從而改(gai)善人們(men)工(gong)(gong)作(zuo)和生活的(de)方式。

埃森哲在大中華區(qu)開展業(ye)務(wu)30年，擁(yong)有一支逾1.2萬人的員工隊(dui)伍，分布于北京(jing)、上海、大連(lian)、成都、廣州、深(shen)圳、香港和(he)臺北。作為績效提升(sheng)(sheng)專(zhuan)家，我們(men)致(zhi)力將世(shi)界(jie)領(ling)先的商業(ye)技術實(shi)踐于中國市場，幫(bang)助中國企業(ye)和(he)政府制定戰略、優化流(liu)程、集成系統、促(cu)進創新、提升(sheng)(sheng)運營效率、形成整(zheng)體(ti)競(jing)爭(zheng)優勢，從而(er)實(shi)現基業(ye)常青。

詳細信息，敬請(qing)訪問埃森哲公司主頁  ;以及埃森哲大中華區(qu)主頁 

埃森(sen)哲戰(zhan)略(lve)融(rong)會貫通商(shang)業(ye)與技術，利(li)用(yong)商(shang)業(ye)、技術、運營和職能戰略等領(ling)域的(de)專(zhuan)長(chang)，幫助(zhu)客戶(hu)創建并執行行業(ye)戰略，支持企業(ye)實現(xian)全(quan)面轉(zhuan)型。我(wo)們著重關注數字化、競爭力、全(quan)球運營模式、人才和領(ling)導(dao)力議題，助(zhu)力客戶(hu)運籌(chou)帷幄，提(ti)高效率，實現(xian)增(zeng)長(chang)。更多信息請訪(fang)問：

關于博楷

博楷是一家全球管理咨詢公司(si)(si)，專(zhuan)注于打造明日的市(shi)場(chang)領(ling)先企業。該公司(si)(si)不只與(yu)(yu)客(ke)(ke)戶(hu)建立(li)合作伙伴關系，而是成為(wei)與(yu)(yu)客(ke)(ke)戶(hu)共求勝(sheng)利的盟友(you)，將自己與(yu)(yu)客(ke)(ke)戶(hu)企業融為(wei)一體，從而制定(ding)創(chuang)新的、定(ding)制化的解決(jue)方案(an)以(yi)應對其在21世紀面臨的業務問(wen)題。

在當今(jin)日益復雜(za)的(de)消費者導向型環境(jing)中(zhong)取得(de)成功(gong)是(shi)一項巨大(da)挑(tiao)戰。但是(shi)各(ge)公司需要(yao)放眼長遠；其需要(yao)在更具(ju)不確定性的(de)未來立于(yu)不敗之(zhi)地。博楷將助(zhu)您一臂之(zhi)力。

我們稱之為“為下一個目標再創成功！”，共創革(ge)新性成果。

前瞻性聲明

除此(ci)(ci)處所(suo)(suo)載(zai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)歷(li)史信(xin)息(xi)和(he)(he)(he)(he)(he)討論(lun)之(zhi)外，本(ben)新(xin)聞(wen)稿(gao)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)陳述可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)構成(cheng)(cheng)《1995年美國(guo)私人(ren)(ren)證(zheng)券(quan)(quan)訴訟改(gai)革法案(an)》中(zhong)所(suo)(suo)指(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)前(qian)瞻性(xing)(xing)(xing)聲(sheng)(sheng)明(ming)(ming)(ming)(ming)。這些前(qian)瞻性(xing)(xing)(xing)聲(sheng)(sheng)明(ming)(ming)(ming)(ming)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)以(yi)通過“可(ke)(ke)(ke)(ke)(ke)(ke)(ke)以(yi)”、“將會(hui)(hui)(hui)(hui)(hui)”、“應(ying)該(gai)”、“可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)”、“期(qi)待”、“期(qi)望(wang)”、“打算(suan)”、“計(ji)劃”、“規(gui)劃”、“相(xiang)信(xin)”、“預(yu)估”、“定(ding)(ding)(ding)位(wei)”、“展(zhan)望(wang)”及其(qi)(qi)(qi)(qi)(qi)(qi)他類(lei)似(si)意義(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詞(ci)語(yu)予以(yi)識別(bie)。該(gai)等聲(sheng)(sheng)明(ming)(ming)(ming)(ming)涉(she)及諸多(duo)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)、不(bu)(bu)(bu)(bu)確(que)(que)定(ding)(ding)(ding)性(xing)(xing)(xing)和(he)(he)(he)(he)(he)其(qi)(qi)(qi)(qi)(qi)(qi)他因(yin)素(su)，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)導致(zhi)(zhi)(zhi)實(shi)際結(jie)果(guo)(guo)與(yu)(yu)明(ming)(ming)(ming)(ming)示或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)暗示結(jie)論(lun)產(chan)(chan)生重(zhong)(zhong)(zhong)大(da)(da)(da)差(cha)異。這些因(yin)素(su)包(bao)括但(dan)不(bu)(bu)(bu)(bu)限于(yu)(yu)(yu)以(yi)下風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)：埃森哲(zhe)、博楷和(he)(he)(he)(he)(he) Management Consulting Group 在(zai)預(yu)期(qi)時(shi)(shi)(shi)間內可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)不(bu)(bu)(bu)(bu)會(hui)(hui)(hui)(hui)(hui)完成(cheng)(cheng)交易(yi)，這取決(jue)于(yu)(yu)(yu)各方(fang)達成(cheng)(cheng)交易(yi)條件(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)；該(gai)交易(yi)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)無(wu)(wu)(wu)法實(shi)現(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)預(yu)期(qi)收(shou)益；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)受(shou)(shou)(shou)到(dao)(dao)(dao)不(bu)(bu)(bu)(bu)穩定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)、消極的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)不(bu)(bu)(bu)(bu)確(que)(que)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)濟(ji)條件(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)，同(tong)(tong)時(shi)(shi)(shi)，這些條件(jian)對公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)客(ke)(ke)戶(hu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)和(he)(he)(he)(he)(he)業(ye)(ye)(ye)(ye)務(wu)活(huo)動水平所(suo)(suo)造(zao)(zao)成(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)也可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)發(fa)展(zhan)有(you)(you)賴(lai)于(yu)(yu)(yu)通過自身(shen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)服務(wu)和(he)(he)(he)(he)(he)解(jie)決(jue)方(fang)案(an)創造(zao)(zao)并(bing)(bing)保(bao)(bao)持(chi)具(ju)有(you)(you)持(chi)續(xu)性(xing)(xing)(xing)、盈(ying)利(li)(li)(li)(li)性(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)客(ke)(ke)戶(hu)需(xu)求，同(tong)(tong)時(shi)(shi)(shi)客(ke)(ke)戶(hu)需(xu)求的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)大(da)(da)(da)下滑可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)嚴(yan)重(zhong)(zhong)(zhong)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)無(wu)(wu)(wu)力(li)(li)(li)保(bao)(bao)持(chi)其(qi)(qi)(qi)(qi)(qi)(qi)技能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)和(he)(he)(he)(he)(he)資源的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)供應(ying)與(yu)(yu)其(qi)(qi)(qi)(qi)(qi)(qi)世界各地(di)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)客(ke)(ke)戶(hu)需(xu)求達到(dao)(dao)(dao)平衡(heng)狀(zhuang)(zhuang)態，同(tong)(tong)時(shi)(shi)(shi)吸引(yin)并(bing)(bing)留(liu)住具(ju)有(you)(you)高度領(ling)導能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)(ye)(ye)人(ren)(ren)士，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)、公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)專業(ye)(ye)(ye)(ye)人(ren)(ren)員(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)利(li)(li)(li)(li)用率(lv)和(he)(he)(he)(he)(he)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)受(shou)(shou)(shou)到(dao)(dao)(dao)重(zhong)(zhong)(zhong)大(da)(da)(da)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)所(suo)(suo)處的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)市(shi)場(chang)競(jing)爭非常激烈，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)無(wu)(wu)(wu)力(li)(li)(li)進行有(you)(you)效(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)競(jing)爭；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)未(wei)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)按照法律(lv)(lv)或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)合(he)同(tong)(tong)所(suo)(suo)規(gui)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)義(yi)(yi)務(wu)對客(ke)(ke)戶(hu)和(he)(he)(he)(he)(he)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數據或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)信(xin)息(xi)系統(tong)進行保(bao)(bao)護，或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)者(zhe)是(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)息(xi)系統(tong)遭受(shou)(shou)(shou)侵(qin)害，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)承(cheng)(cheng)擔責任，或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)者(zhe)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)聲(sheng)(sheng)譽(yu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)受(shou)(shou)(shou)到(dao)(dao)(dao)損害；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)無(wu)(wu)(wu)力(li)(li)(li)調整(zheng)并(bing)(bing)拓展(zhan)其(qi)(qi)(qi)(qi)(qi)(qi)服務(wu)和(he)(he)(he)(he)(he)解(jie)決(jue)方(fang)案(an)以(yi)應(ying)對市(shi)場(chang)新(xin)入(ru)者(zhe)所(suo)(suo)帶來的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)(bu)(bu)斷變(bian)(bian)化的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)技術(shu)和(he)(he)(he)(he)(he)產(chan)(chan)品，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)和(he)(he)(he)(he)(he)增長能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)受(shou)(shou)(shou)到(dao)(dao)(dao)重(zhong)(zhong)(zhong)大(da)(da)(da)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)無(wu)(wu)(wu)法獲得足以(yi)實(shi)現(xian)其(qi)(qi)(qi)(qi)(qi)(qi)盈(ying)利(li)(li)(li)(li)預(yu)期(qi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)定(ding)(ding)(ding)價(jia)，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)嚴(yan)重(zhong)(zhong)(zhong)受(shou)(shou)(shou)損；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)未(wei)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)準(zhun)確(que)(que)預(yu)測公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)開展(zhan)工作的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)應(ying)成(cheng)(cheng)本(ben)、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)和(he)(he)(he)(he)(he)復雜性(xing)(xing)(xing)，或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)所(suo)(suo)依(yi)賴(lai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)第(di)三(san)方(fang)未(wei)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)履行其(qi)(qi)(qi)(qi)(qi)(qi)承(cheng)(cheng)諾，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合(he)同(tong)(tong)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)缺(que)乏交付(fu)效(xiao)(xiao)(xiao)率(lv)，導致(zhi)(zhi)(zhi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)利(li)(li)(li)(li)潤下降，甚至(zhi)無(wu)(wu)(wu)利(li)(li)(li)(li)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)圖；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)受(shou)(shou)(shou)到(dao)(dao)(dao)外幣匯(hui)率(lv)波動的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)大(da)(da)(da)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)本(ben)管理(li)策略不(bu)(bu)(bu)(bu)夠成(cheng)(cheng)功，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)盈(ying)利(li)(li)(li)(li)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)就可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)受(shou)(shou)(shou)到(dao)(dao)(dao)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)，同(tong)(tong)時(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)通過改(gai)進成(cheng)(cheng)本(ben)管理(li)來提高自身(shen)盈(ying)利(li)(li)(li)(li)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)程度可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)無(wu)(wu)(wu)法保(bao)(bao)持(chi)在(zai)過去的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)高度；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)招致(zhi)(zhi)(zhi)法律(lv)(lv)責任，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)遭受(shou)(shou)(shou)重(zhong)(zhong)(zhong)大(da)(da)(da)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)與(yu)(yu)政(zheng)府(fu)(fu)機構客(ke)(ke)戶(hu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合(he)作會(hui)(hui)(hui)(hui)(hui)使(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)面(mian)(mian)臨(lin)額(e)外的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)，即政(zheng)府(fu)(fu)承(cheng)(cheng)包(bao)環境(jing)本(ben)身(shen)所(suo)(suo)固(gu)有(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)在(zai)識別(bie)、收(shou)購或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)整(zheng)合(he)其(qi)(qi)(qi)(qi)(qi)(qi)他企業(ye)(ye)(ye)(ye)或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)開展(zhan)合(he)資經(jing)(jing)(jing)營(ying)(ying)(ying)時(shi)(shi)(shi)或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)剝(bo)離業(ye)(ye)(ye)(ye)務(wu)時(shi)(shi)(shi)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)勝敗難料；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)全(quan)球交付(fu)網絡越來越多(duo)地(di)集中(zhong)在(zai)印度和(he)(he)(he)(he)(he)菲律(lv)(lv)賓，此(ci)(ci)舉可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)導致(zhi)(zhi)(zhi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)面(mian)(mian)臨(lin)運營(ying)(ying)(ying)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)稅收(shou)水平以(yi)及審計(ji)、調查和(he)(he)(he)(he)(he)稅收(shou)程序的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)變(bian)(bian)化或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)作為愛(ai)爾蘭企業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)待遇變(bian)(bian)化，可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)對公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)和(he)(he)(he)(he)(he)財(cai)務(wu)狀(zhuang)(zhuang)況造(zao)(zao)成(cheng)(cheng)重(zhong)(zhong)(zhong)大(da)(da)(da)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；由(you)于(yu)(yu)(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)在(zai)多(duo)樣化地(di)區開展(zhan)運營(ying)(ying)(ying)，并(bing)(bing)且其(qi)(qi)(qi)(qi)(qi)(qi)增長戰略是(shi)持(chi)續(xu)進行地(di)域性(xing)(xing)(xing)擴(kuo)張，因(yin)此(ci)(ci)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)對于(yu)(yu)(yu)某些風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)將變(bian)(bian)得更(geng)加敏感(gan)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)與(yu)(yu)關鍵聯盟伙伴的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關系發(fa)生不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)變(bian)(bian)化，或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)者(zhe)關鍵合(he)作伙伴的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)發(fa)生不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)變(bian)(bian)化，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)受(shou)(shou)(shou)到(dao)(dao)(dao)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)服務(wu)或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)解(jie)決(jue)方(fang)案(an)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)侵(qin)犯他人(ren)(ren)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)知識產(chan)(chan)權，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)也可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)喪失利(li)(li)(li)(li)用他人(ren)(ren)知識產(chan)(chan)權的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)不(bu)(bu)(bu)(bu)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)保(bao)(bao)護其(qi)(qi)(qi)(qi)(qi)(qi)知識產(chan)(chan)權，使(shi)其(qi)(qi)(qi)(qi)(qi)(qi)免于(yu)(yu)(yu)非授權使(shi)用或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)被(bei)第(di)三(san)方(fang)侵(qin)權，這可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)對公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)產(chan)(chan)生不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)吸引(yin)和(he)(he)(he)(he)(he)留(liu)住業(ye)(ye)(ye)(ye)務(wu)和(he)(he)(he)(he)(he)員(yuan)工的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)取決(jue)于(yu)(yu)(yu)其(qi)(qi)(qi)(qi)(qi)(qi)在(zai)市(shi)場(chang)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)聲(sheng)(sheng)譽(yu)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)無(wu)(wu)(wu)法處理(li)與(yu)(yu)其(qi)(qi)(qi)(qi)(qi)(qi)機構規(gui)模相(xiang)應(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)組織性(xing)(xing)(xing)挑(tiao)戰，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)無(wu)(wu)(wu)法實(shi)現(xian)其(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)務(wu)目(mu)標(biao)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)準(zhun)備合(he)并(bing)(bing)財(cai)務(wu)報(bao)(bao)表(biao)時(shi)(shi)(shi)做出的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)關估算(suan)和(he)(he)(he)(he)(he)假設發(fa)生任何(he)變(bian)(bian)更(geng)，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)務(wu)結(jie)果(guo)(guo)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)受(shou)(shou)(shou)到(dao)(dao)(dao)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)許多(duo)合(he)同(tong)(tong)包(bao)含績(ji)(ji)(ji)效(xiao)(xiao)(xiao)報(bao)(bao)酬(chou)，即部分費(fei)(fei)用與(yu)(yu)績(ji)(ji)(ji)效(xiao)(xiao)(xiao)或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)業(ye)(ye)(ye)(ye)務(wu)目(mu)標(biao)相(xiang)掛鉤(gou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，并(bing)(bing)/或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)要求公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)必須滿足特定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)服務(wu)水平，這可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)增加公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)收(shou)入(ru)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)變(bian)(bian)性(xing)(xing)(xing)并(bing)(bing)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)利(li)(li)(li)(li)潤率(lv)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)無(wu)(wu)(wu)力(li)(li)(li)收(shou)回其(qi)(qi)(qi)(qi)(qi)(qi)應(ying)收(shou)款項或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)未(wei)被(bei)償付(fu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)服務(wu)費(fei)(fei)用，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)、財(cai)務(wu)狀(zhuang)(zhuang)況和(he)(he)(he)(he)(he)現(xian)金流可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)受(shou)(shou)(shou)到(dao)(dao)(dao)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；如(ru)(ru)果(guo)(guo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)無(wu)(wu)(wu)法維持(chi)有(you)(you)效(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)內部控制，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)營(ying)(ying)(ying)業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)和(he)(he)(he)(he)(he)股價(jia)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)會(hui)(hui)(hui)(hui)(hui)受(shou)(shou)(shou)到(dao)(dao)(dao)不(bu)(bu)(bu)(bu)利(li)(li)(li)(li)影(ying)(ying)(ying)響(xiang)(xiang)(xiang)；由(you)于(yu)(yu)(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)是(shi)在(zai)愛(ai)爾蘭注冊成(cheng)(cheng)立的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，因(yin)此(ci)(ci)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)可(ke)(ke)(ke)(ke)(ke)(ke)(ke)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)(neng)面(mian)(mian)臨(lin)與(yu)(yu)注冊地(di)相(xiang)關的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)批評和(he)(he)(he)(he)(he)負面(mian)(mian)宣傳(chuan)；除上述風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)因(yin)素(su)外，還包(bao)含埃森哲(zhe)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si) (Accenture plc) 最(zui)近一期(qi)年度報(bao)(bao)告(gao)中(zhong)關于(yu)(yu)(yu)10-K報(bao)(bao)表(biao)及其(qi)(qi)(qi)(qi)(qi)(qi)他報(bao)(bao)送或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)提交美國(guo)證(zheng)券(quan)(quan)交易(yi)委員(yuan)會(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)其(qi)(qi)(qi)(qi)(qi)(qi)他文件(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)“風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)因(yin)素(su)”下所(suo)(suo)論(lun)及的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)、不(bu)(bu)(bu)(bu)確(que)(que)定(ding)(ding)(ding)性(xing)(xing)(xing)和(he)(he)(he)(he)(he)其(qi)(qi)(qi)(qi)(qi)(qi)他因(yin)素(su)。本(ben)新(xin)聞(wen)稿(gao)中(zhong)所(suo)(suo)載(zai)聲(sheng)(sheng)明(ming)(ming)(ming)(ming)僅表(biao)示發(fa)表(biao)聲(sheng)(sheng)明(ming)(ming)(ming)(ming)當日的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情形(xing)，埃森哲(zhe)沒有(you)(you)義(yi)(yi)務(wu)更(geng)新(xin)本(ben)新(xin)聞(wen)稿(gao)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)任何(he)前(qian)瞻性(xing)(xing)(xing)聲(sheng)(sheng)明(ming)(ming)(ming)(ming)，亦(yi)不(bu)(bu)(bu)(bu)會(hui)(hui)(hui)(hui)(hui)確(que)(que)保(bao)(bao)該(gai)等聲(sheng)(sheng)明(ming)(ming)(ming)(ming)與(yu)(yu)實(shi)際結(jie)果(guo)(guo)或(huo)(huo)(huo)(huo)(huo)(huo)(huo)(huo)埃森哲(zhe)預(yu)期(qi)變(bian)(bian)化相(xiang)吻合(he)。