工程量清单计价模式下的成本控制

成本控制贯穿于项目建设的全过程,工程量清单计价模式下成本控制影响较大的应属工程招标阶段、施工阶段和竣工结算过程,因此必须加强工程量清单计价办法在项目建设过程中的应用.     

建设工程造价失控及其对策研究

建设工程造价，是指建设一项工程预计或实际在土地市场、设备市场、技术劳务市场以及承包市场等交易活动中所形成的建筑安装工程的价格和建设工程的总价格。工程项目具有建设周期长、投资巨大、协作部门多、不可逆转性；在计价方面具有单件性、多次性(投资估算、设计概算、工程预算、竣工结算)、     

浅谈关于工程造价与合同纠纷的处理

工程造价,它贯穿于工程项目自投资决策、项目设计、项目施工及竣工保修等项目建设全过程.作为建设工程主要合同之一的建设工程施工合同,由于合同形成的工程价款结算方式不同,约定的合同主体双方的权力、义务及风险各异,对约定的计价依据的解释或理解也不相一致,因此在合同执行中,往往因工程变更、市场物价大幅波动等因素而造成的签证或索赔,在工程计价与结算中产生矛盾并引发纠纷,在建筑业界屡见不鲜.如何有效预防、消除矛盾隐患,有效处理纠纷?笔者对此浅谈己见.     

做好工程量清单工程价款的管理工作

本文重点阐述了施工索赔发生的类型、条件及处理程序;工程价款调整的原因及程序;竣工结算发生的常见问题;竣工结算的计价原则及加强竣工结算的审核措施等方面,为建设单位在工程施工全过程对工程价款进行有效管理提供参考。     

如何做好工程价款结算审计

工程价款结算审计是检查建设项目投资的真实性和合法性的重要环节。南宁市审计局2003年对10个国家财政投资项目进行工程竣工决算审计,项目总投资额19.5亿元,审核后挤掉工程计价“水分”1.94亿元,社会和经济效益明显。下面结合审计实践,就如何做好工程结算审计谈几点见解。一、做好审前调查,为审计工作打下坚实基础为了更准确高效的进行工程结算审计,审前应掌握以下几个方面的信息:1、工程招投标情况。包括对投标单位资质的审查,熟悉招投标文件的内容,工程的施工方法。2、施工合同内容。包括合同中约定的承包范围、结算方法及在施工过程中的…     

工程量清单模式下的造价管理

工程量清单计价是一种与市场经济体制相适应的计价方式,是目前我国建设市场形成工程造价的主要形式。本文从工程建设的招投标、订立施工合同、施工和竣工结算等不同阶段,分析了工程量清单计价模式下的造价管理。     

清单计价模式下建筑工程竣工结算审查研究

在清单计价的模式下,要提高竣工结算的效率,应审查结算资料的完整性和真实性,熟悉合同中的价格调整、价款支付的相关规定。在具体审计过程中应重点审查分部分项工程的工程量和单价以及措施项目费、其他项目费、规费和税金等内容。对竣工结算审查的研究给结算工作理清了思路并指明了注意的问题。     

浅谈工程竣工结算的审核方法

审核工程结算是一项资料多、分析计算量较繁重的工作,通过对项目结算进行全面、系统的检查和复检,它是一项技术性、政策性、经济性强的工作。在实践工作过程中,我们要及时纠正所存在的错误和问题,本文从工程结算的审核方法来阐述如何做好工程竣工结算的审核。     

新《计价规范》对施工项目计价管理的影响

原有《建设工程工程量清单计价规范》(GB50500-2003)由于在项目设置、适用范围、清单编制及清单计价、工程价款调整及结算等方面存在着一些不足,使得清单计价的作用大打折扣。新规范与原规范相比突出了实用性和可操作性,并深刻地影响了施工阶段计价管理工作。     

施工企业工程结算的管理与实践

工程结算是工程管理的重要内容,做好结算工作对整个施工企业来说是重中之重,而全面实施动态结算管理是准确完成工程结算的保障。然而近年来,施工企业工程结算存在着认识不到位,竣工结算资料的送交不及时,不完整等问题。施工单位只有推进结算动态化管理,做好投标前、施工过程中、完工竣工结算的动态管理,才能逐步改变造价管理工作被动的现状局面,使企业获得良好的经济效益和社会效益。     

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.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.