以财务为龙头强化企业管理

企业的经营活动及效果已成为整个社会经济繁荣的决定因素，随着我国经济市场化改革的加快，现代企业制度的不断完善．公司经营全球化的深入．企业置身于激烈的国内外市场竞争中．要想求生存、谋发展，必须重视管理．促进经营管理科学化。     

浅析当前国有地质企业经济改革面临的若干问题

21世纪我国企业在不断改革发展今天,我国国有地质企业经济改革也在相继深入,以适应新的社会发展潮流,但是目前国有地质企业在经济改革的过程中还面临着若干的问题,本文重点探讨和分析国有地质企业经济改革的问题。     

如何搞好企业思想政治工作的创新

创新思想政治工作必须保证思想政治工作与企业改革同步，必须与企业发展协调,必须与员工思想变化共振,才能保证思想政治工作为企业改革发展奠定坚实的思想根基，才能为企业改革发展注入积极的政治基因，进而更积极、更主动、更深入地促进企业三个文明建设。企业是一个经济组织,它的中心任务是发展生产，搞好经营，提高效益。企业职工的思想问题都直接或间接地与生产经营相联系。     

建筑施工项目信息化管理的应用

随着全球经济一体化、经济改革的进一步深入及我国的入世，我国经济目前正处于持续快速增长阶段，全球建筑施工企业新一轮的信息化竞赛已经进入了实力较量阶段。信息化管理在建筑施工企业中的应用极为重要。文章首先阐述了信息化管理对建筑施工企业竞争力的提高，同时，对建筑施工企业在推动自身信息化管理工作时应该注意的问题提出了建议，具有一定的参考价值。     

浅述“4S”汽车品牌经销店审计

随着经济的发展和企业改革的深入，管理、效益审计已成为企业内部审计的重要工作，受到企业经营层的关注和支持。笔就近期开展对“4S”汽车品牌经销店审计谈点粗浅体会。     

浅谈县级养老保险基金管理问题及对策

养老保险基金是我国社会保障制度改革中的一部重头戏，这涉及到企业改革能否顺利实施，社会是否保持稳定，如何确保养老保险基金按时发放，成为各级政府高度重视的问题。然而，随着经济的发展，改革的深入，养老保险基金在收缴运营中出现了许多新的问题。 　　一、存在的问题 　　(一 )企业经济效益差，养老保险基金收缴困难。近几年，企业改革不断深入，经济结构调整步伐加快，我省相当一部分县级企业经济效益滑坡，资金十分紧张，有的甚至关停并转，下岗和失业人员增加，企业和个人基本失去缴费能力，过分依赖政府部门，使得财政难以承…     

建筑施工企业党建工作结合经营管理的探索研究

对建筑施工企业的经营管理而言，党建工作是一项重要的工作内容。新时期，建筑施工企业的工作水平正在不断地提升，企业的改革随着社会经济的发展也在不断地深入。部分建筑施工企业在党建工作的方式方法上仍然存在着一定的问题。本文就目前建筑施工企业党建工作中存在的问题进行分析，并为企业在工作中不断创新改革、不断提升党建工作质量提出创新策略。     

应当重视对经济合同的审计鉴证

应当重视对经济合同的审计鉴证兰耀岐随着经济改革的深入发展，经济合同越来越显示出它在经济活动中的重要性，尤其在目前大多数中小企业实行以承包、租赁等形式的产权制度改革中．经济合同在一定意义上讲，它是企业乃以生存发展的法律支柱。因此，笔者认为，应把对经济合...     

抓住审计调查这个当前企业审计的重点

党的十五大以后，经济体制改革日渐深入，能及时客观全面、实事求是反映改革中出现的情况与问题、成功与不足的审计调查，在企业审计工作中显得非常重要。     

供电企业优秀企业文化的培育

在市场经济快速发展和经济体制改革深入推进的今天，供电企业面临的竞争压力越来越大。在这种形势下，供电企业文化更应该加快创新，给电力改革以强大的精神支持和思想保障。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.