The development of activity-based costing journal literature, 1987-2000

This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen-year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights into how ABC started, how it has been communicated, how it has been researched, how it is constituted, how it has generated attention and how it has developed and changed. From the analysis conclusions are drawn on these issues and on the role of academic research when confronted by a new practical innovation of this type.     

从比较优势战略到竞争优势战略

波特的竞争优势理论自诞生以来，接受了二十余年的实践检验，越来越被证明其理论的正确性和实践的指导性，正显示出其无穷的魅力，也渐渐地被越来越多的国家所接受。本文依据竞争优化理论对我国的外贸实际进行详细的分析，并得出结论，我国的外贸发展战略应以竞争优势理论为指导，从比较优势战略较为竞争优势战略。     

What have we learned from the Smart Machine?

Zuboff's (1988) book In the Age of the Smart Machine: The Future of Work and Power is one of the most celebrated texts among Information Systems researchers. Despite its significant influence, I suggest that it may have a richer story to tell than has been told to date. Motivated by this potential, my essay has two aims: to explicate the theory developed in Zuboff's text, and to determine how fully it has been used and extended by Information Systems researchers, through an analysis of papers citing her text. My findings show that the theory developed in Zuboff's text has been used in a fairly limited and piecemeal fashion. I discuss how this presents a significant opportunity for research because the theory appears to be just as relevant now as it was when the text was published.     

经济危机是对外贸易机构调整的良机

自08年美国次贷危机引发的经济危机已经席卷全球,此次经济危机具有较强的外部性、溢出传染性以及极大的危害性,对我国乃至全球的经济都造成了较大的影响出口贸易受到此次危机的影响已经开始大幅萎缩。通过这次经济危机,给各产业带来的冲击,使我们看到外贸结构调整势在必行。     

Accounting information,salesforce compensation and acquisition of new customers

The need for the management accounting system (MAS) to support marketing decisions has been identified in literature and practice. Accordingly, several improvements have been suggested with the main intention of providing more detailed information on marketing segments. Yet, even with respect to these improved systems it has to be acknowledged that the quality of the information provided will not be identical for all marketing segments: it can be assumed that it will be more precise for existing segments, which are already served by the firm, than for new ones, with which the firm has comparatively little experience. Further, it has to be considered that the MAS will seldom be the only source of useful information, as the example of the good salesforce having gained a ‘deep understanding’ of the market while doing his job shows. A problem arises if the acquisition of this additional information is (personally) costly and unobservable and therefore has to be motivated by incentive compensation schemes. This paper emphasizes that standard compensation contracts, as recommended by literature and practice, may fail to induce goal-congruent behaviour. It is shown that ranking commission rates according to the profitabilities reported by the MAS may be dysfunctional and that a non-intuitive rank order may be necessary to motivate the salesforce to become better informed and to use this knowledge appropriately.     

Organizational passages—Diagnosing and treating lifecycle problems of organizations

In this article a model for identifying organizational styles is presented. Such a typology has been found to be repetitive as a pattern in a significant number or organizations and it has been verified by hundreds of executives as reflecting their experience.The model enables an organization to foresee the problems it will face as it grows over time. Furthermore, it provides tools for prescribing effective organizational treatments-organizational therapy and surgery. It is a contingency model in that it presents a framework for prescribing the treatments most likely to be effective depending on the lifecycle stage of the organization.     

Research article: Look after they leap: illustrating the value of retrospective reports in employee turnover

The prevailing methodology for studying employee turnover is limited because it emphasizes prediction rather than understanding. This paper critiques this methodology and draws out the implications of an alternative: retrospective self-reporting, by actual leavers. Retrospective self-reporting has three main advantages. First, it allows direct assessment of actual incidents of turnover, so interventions can be informed by accounts of real events, instead of being based on inference. Second, it offers insight into the dynamic character of decisions to quit, which are often unpredictable or precipitated by sudden events. Third, it allows for assessment of the role of non-work factors. This makes a methodological contribution, allowing greater insight into the decision to quit, which is ontologically, socially and dynamically complex. It has implications for how we construe and manage turnover. The argument is illustrated by a recent study of 352 UK National Health Service nurse leavers but has wider implications for turnover in the public sector.     

基于ASP网络选题信息平台设计与实现

给出了基于ASP网络选题信息平台的设计方法,概述了该选题信息平台的功能和相关的技术实现,它具有如下特点:(1)科学的选题模式,彻底实现双向选择;(2)自动生成丰富的可打印报表;(3)利用网络优势,提供便捷的交流方式。该系统经过六年使用并不断改进,证明该系统具有合理的结构、科学的运作原理、齐备的功能和良好的可推广性。     

The psychologisation of employment relations?

This article argues that HRM is by nature a multidisciplinary subject area, and that it has traditionally been closely associated with the field of industrial relations (IR). However, it appears to have increasingly been taken over by industrial and organisational (I‐O) psychology, and in the process increasingly associated with organisational behaviour, which has also been taken over by I‐O psychology. Coupled with the narrowing and marginalisation of IR, this has meant an increasing ‘psychologisation’ not only of the study of HRM, but of the study of employment relations in general. This article discusses why this appears to have been happening, what its implications might be and what (if anything) might be done about it. Focus is on developments within North America, although the issues raised apply, perhaps, to different degrees, across liberal market countries and possibly beyond.     

虚拟物流风险及其控制

虚拟物流作为物流的一种新型运行模式,虽然研究时间不长．但是因其实际的运用价值很高．所以受到很多企业和学者的关注。文章首先介绍了虚拟物流风险的种类、接着分析了产生虚拟物流风险的原因、然后阐述了进行虚拟物流风险管理的必要性和重要性．最后提出了虚拟物流风险控制的几点具体措施．     

基于麦肯锡7S模型的现代物流企业管理

近年来物流产业虽然发展迅速，但物流企业管理的步伐却未能紧跟其上。文章引入麦肯锡7S模型，从战略、结构、制度、风格、人员、技能、共同的价值观七个方面分析了物流企业在管理中应注意的问题，并提出应对措施和方法。希望对物流企业今后的管理有所帮助。     

知音啊,谁是你的知音?

中国"第一大情感故事生产基地"的逆互联网之路58岁的胡勋璧个头不高、衣着朴素,外表看起来像一个勤快而诚恳的乡镇干部。平淡的外表很容易让人忽略他的身份——知音集团总经理、知音杂志社社长。过去27年中,胡勋璧创办的《知音》杂志依靠旗下的8种杂志和1份报纸,知音杂志社每     

整合——扩大降低物流成本的空间

物流作为"第三利润源"其潜力巨大,这一点以被工商企业广泛认可.然而,降低物流成本的潜力究竟何在,则是许多物流专家长期研究的课题.文章针对此课题,提出企业能有多大幅度降低物流成本,很大程度上取决于所掌控的物流系统的界定范围,即资源整合的程度,进而提出整合的步伐仍在继续,而现阶段正处于供应链时代.并以戴尔公司为例,对我国企业的供应链发展提出了几点建议.     

An Implicit Törnqvist Index of Real GDP

Recently much attention has been devoted to superlative indexes in the context of the national accounts. In this paper we advocate the use of the implicit Törnqvist quantity index to measure real GDP. This index, which has been proposed by Diewert and Morrison (1986), has never received serious consideration in the literature. Yet, compared to the better-known Fisher index, the implicit Törnqvist index of real GDP has a number of advantages. Thus, it can be shown to be exact for the Translog GDP function, it allows for a complete multiplicative decomposition of nominal and real GDP, and it is consistent with state-of-the-art measures of total factor productivity that typically rely on the Törnqvist aggregation. Estimates for a sample of 26 countries are reported. We find that the Laspeyres quantity index still used by the statistical agencies of most countries tends to underestimate real growth. Over the 1960–1996 period, the cumulated shortfall was as much as 13.4% of GDP in the case of Japan.     

Urbanizing Urban Political Ecology: A Critique of Methodological Cityism

Urban political ecology (UPE), an offshoot of political ecology that emerged in the late 1990s, has had two major impacts on critical urban studies: it has introduced critical political ecology to urban settings, and it has provided a framework for retheorizing the city as a product of metabolic processes of socionatural transformation. However, there was another goal in early UPE programmatic statements that has largely fallen by the wayside: to mobilize a Lefebvrian theoretical framework to trouble traditional distinctions between urban/rural and society/nature by exploring urbanization as a global process. Instead of following this potentially fruitful path, UPE has become bogged down in ‘methodological cityism’––an overwhelming analytical and empirical focus on the traditional city to the exclusion of other aspects of contemporary urbanization processes. Thus UPE's Lefebvrian promise, of a research program that could work across traditional disciplinary divisions and provide insights into a new era of planetary urbanization, has remained unfulfilled. In this article we trace UPE's history to show how it arrived at its present predicament, and offer some thoughts on a research agenda for a political ecology not of the city but of urbanization.     

Land Tenure in the Changing Peri‐Urban Areas of Ethiopia: The Case of Bahir Dar City

Ethiopia's urban expansion and development strategy has been based on the acquisition of land by government from adjacent peri‐urban areas. The land in the peri‐urban areas is predominantly agricultural in nature, and it has been held by local farmers or landholders. This article aims to examine the nature of urban expansion and development from the perspective of the land rights of the local peri‐urban landholders. To achieve this purpose, it has employed a case‐study approach. As urban territory extends into adjacent peri‐urban areas, the land rights of local landholders are expected to be automatically cancelled and transferred to people who can pay for a lease. This shows that very little attention is paid to the land rights of local landholders in peri‐urban areas in the process of urban expansion and development. Therefore, it is not difficult to imagine that local landholders in those areas have a prevailing sense of insecurity about their land.     

Marketing for change - Giving brands a soul

Is it possible to avoid becoming flavour of the month and then being dismissed by bored consumers as a marketing gimmick? Saatchi & Saatchi Cause Connection offers a different twist: corporates should be taking the long view and lending substance and ‘soul’ to their brands by effective thought-through charity link-ups. Cause-related marketing or CRM, as it is known, has been familiar to American consumers for a number of years, whereas it has only really become topical in Britain since 1996. In some cases this might mean taking on an issue, but in Britain, where the voluntary/charity sector has a long tradition of delivering services, promoting awareness and is highly professional, there is a real role for advertising to play in communicating social responsibility in conjunction with a charity. This paper provides a potted history of the anti-racist and anti-nuclear campaigns, challenges the current emphasis on ‘discretion’ in corporate giving and outlines a simple checklist for undertaking a relationship.     

JIT II: the ultimate customer-supplier partnership.

JIT II, conceived and implemented by the Bose Corporation in 1987, is currently being reviewed and tried in other U.S. companies, possibly because it fits well with two cutting-edge concepts, partnering and concurrent reengineering. This article presents a brief introduction to JIT II, lists the benefits that Bose has been able to obtain by implementing it, and indicates where it can be used to best effect.     

佛山市南海区兴业路C段道路工程修改设计

兴业路位于南海科技工业园区,是工业园路网规划中的一条城市主干道,道路已经进入实施阶段。但是兴业路的道路线位与正在实施的贵广铁路线位出现冲突,故须避让贵广铁路,调整原有的道路线位,由于前期道路征地已经完成,为避免过多的新增征地引起土地矛盾,还需调整道路断面。