ERP实施的过程控制

分析了衡阳钢管（集团）有限公司ERP的实施情况，总结了企业实施ERP过程中的各种应注意的各种问题和各种必要的控制手段。对其它企业实施ERP有一定的借鉴作用。     

企业实施ERP的策略分析

本文分析了企业实施ERP的可行性,从公司的竞争优势、组织结构和企业文化等层面提出了企业是否实施ERP的问题,并针对这些问题分析了如何在企业中顺利实施ERP的各种策略,以期提高企业实施ERP项目的成功率。     

我国企业实施ERP项目的外部风险分析

企业成功实施EIKP项目，将会为企业带来巨大的综合效益，但在ERP实施的过程中，企业也会同样面临着巨大的失败风险。到目前为止，虽然我国许多企业都在积极尝试和已经实施ERP项目，但成功率却极低。因此，只有充分认识ERP实施过程中企业所面临的各种风险，进而正确地估计和控制风险，从而降低风险，才能提高ERP成功实施的概率。本文较详细地剖析了企业在实施ERP过程中所面临的各种外部风险，这些分析将会为企业成功实施ERP项目提供有益的帮助。     

企业ERP的盈和能力

在市场竞争越来越激烈,需要采用各种手段提升自己的竞争力的21世纪,无数案例已经表明,成功实施的ERP能够给企业带来各种竞争优势.同时也有很多ERP实施失败的例子让想要上ERP的企业踌躇不前.     

ERP财务模块的风险管理

ERP系统可为企业合理规划各种资源，提高管理效率。但在ERP系统的关键组成——财务模块中存在着种种风险，为保证ERP的成功实施，应对其进行有效的风险管理。笔者通过说明ERP财务模块的功能，分析其可能存在的风险，并针对各类风险制定了防范措施，可为企业实施ERP财务风险管理提供参考。     

中小企业ERP实施成败的关键因素探讨

ERP系统的实施是企业管理变革的一项系统工程,因企业实施ERP过程中不可控因素比较多,所以实施ERP并获得成功的企业很少,本文分析了我国中小企业ERP实施失败的原因,同时探讨了我国中小企业ERP实施成功的关键因素。     

我国大型企业与中小型企业ERP实施关键成功因素对比浅析

实施ERP是企业增加竞争力的有效方法,但目前我国企业ERP实施的成功率不高.本文根据大型企业与中小型企业的特点,针对其在实施ERP时重点关注的不同问题,浅析了我国大型企业与中小型企业实施ERP的关键成功因素,并对其作了对比分析,旨在明确不同规模类型的企业在实施ERP时的关键成功因素,提高我国大型企业和中小型企业ERP实施的成功率.     

企业实施ERP 财务如何进行同步管理

如何消除企业信息孤岛实现企业信息共享？是每个企业都想解决的问题。于是许多企业实施了ERP，这个系统的一个重要特征就是能达到企业的物流信息共享，在财务和业务之间真正实现信息共享，也就达到了财务和业务的同步管理。所以本篇文章就是想通过进一步分析ERP实施中的各种管理内容的关联应用，一方面对信息共享进行一些解析，另外一方面也再次证明实施ERP，财务是如何达到同步管理的。     

论ERP在企业管理中的重要性及如何成功实施

本文以笔者所在的企业为研究对象，通过对本企业ERP实施项目进行研究，不仅为该企业制定了一个可参考、可操作的ERP项目管理方案，指导该项目的实施，而且也可以为其他规模相近的企业提供一个可借鉴的ERP实施模式。本文通过对ERP项目的环境分析和笔者企业现状进行分析，确定了企业实施ERP必要性，最后制定出企业实施ERP项目的目标和方案。通过对本企业实践研究，探索出取得ERP实施成功的道路，总结出一种成功的适合大多数中小型企业的ERP项目管理模式。     

ERP实施前企业能力评估模型及方法研究

企业在实施企业资源计划（ERP）前对自身实施能力认识不足是导致项目实施失败的重要原因之一。本文从企业ERP立项决策前的视角出发,以企业能力理论为基础,借鉴ERP实施关键成功因素的研究成果,构建了企业ERP事前实施能力五维评估模型,提出了ERP实施能力评估指标体系,运用层次模糊综合评价法（AHP—FCE法）对实施能力进行综合评价。最后,通过案例验证了评估模型、指标体系和评价方法的有效性。本研究对于企业ERP实施能力自评估,提升ERP实施成功率具有重要指导意义。     

‘Gatekeepers’ of Islamic financial circuits: Analysing urban geographies of the global Shari’a elite

This paper analyses the importance of ‘Shari’a scholars’ in the Islamic Financial Services (IFS) sector, which has been a growing global practice since the 1970s. Based on Shari’a Law, IFS firms provide banking, finance and insurance respecting faith-based prohibitions on interest, speculation and risk taking. Although IFS firms operate across a variety of scales and involve a range of actors, this paper focuses on the transnational capacities of Shari’a experts employed by IFS firms. These scholars use their extensive knowledge of Shari’a Law to assess the ‘Islamic’ character of a firm's operations, and assist the development of Shari’a-compliant products. As they embody necessary entry-points into Islamic circuits of knowledge and authority, members of what we dub the ‘global Shari’a elite’ can be regarded as ‘gatekeepers’ of Islamic financial circuits. Drawing on a comprehensive data source we present a geographical analysis of Shari’a board membership, nationality and educational background of 253 Shari’a scholars. The results show that the global Shari’a elite connects a limited number of IFS hubs (e.g. Dubai, Kuala Lumpur, Kuwait City, Manama, and London) to knowledge and authority networks falling outside ‘mainstream’ business and service spheres.     

高管的海外经历如何帮助企业“走出去”

在我国推进全面开放新格局的背景下,高管海外经历特征是否以及如何影响公司的对外投资决策,是近年来理论界和实务界关注的热点。本文以A股上市公司为样本,研究发现当上市公司高管具有海外经历时,可以通过提高创新能力以促进企业对外直接投资。这一结论在一系列稳健性检验后仍然成立。进一步研究发现,在战略激进度较高、市场集中度较高的情况下,高管的海外经历对公司对外直接投资的影响更显著。本研究为促进对外直接投资提供了一定的理论借鉴。     

Decision support systems for human resource training and development

Human resource training and development methods and techniques have different qualitative characteristics that require a multicriteria and multiscenario framework for their assessment. This study incorporates the AHP to assess the nine most important human resource training and development methods and techniques, under five criteria and six scenarios. The methods considered are ‘on-the-job training’, ‘mentorship’, ‘apprenticeship’, ‘vestibule training/simulators’, ‘web-based learning’, ‘instructor-led classroom training’, ‘programmed self-instruction’, ‘case studies/role playing’ and ‘systematic job rotations and transfers’. ‘Vestibule training/simulators’ and ‘mentorship’ have the average best scores, and they should be among the first priorities especially when efficiency, the motivation of employees and minimization of the duration of training time are the most important factors. ‘Web-based learning’ is ideal for minimizing training costs or when ease of application is the first priority. ‘On-the-job training’ is a very good alternative when the cost of training should be reduced while the motivation of employees should be increased.     

试论我国纳税人权利保护体系的构建和完善

构建纳税人权利保护体系,是完善我国税收法制和构建和谐社会的要求,也是提高税款征收效率的有效途径。我国纳税人权利保护体系,可以从宪政角度和经济学角度加以分析。要完善我国纳税人权利保护体系,就要树立纳税人本位的权利义务观,完善宪政视野下的纳税人权利,落实纳税人的各项权利。     

The impact on the cultural diversity to employees' job satisfaction between mainland China and Taiwan: a comparison of Taiwanese invested companies

This study explores how the Chinese values (Integrations, Confucian Work Dynamism, Human-heartedness and Moral Discipline) impact employees' satisfaction (ES). Employees who work in mainland China for companies whose parent companies are based in Taiwan were surveyed. The results can be summarized as the following: ‘Integration’, ‘Confucian Work Dynamism’ and ‘Human-heartedness’ are significantly different between Taiwanese and Chinese employees, while ‘Moral discipline’ is not; Taiwanese employees have higher ES than Chinese employees; Taiwanese employees view ‘career planning’ is the most important, while Chinese employees think ‘management system’ is most important; For Taiwanese employees, ‘Salary and benefit’, ‘Working load’ and ‘Management system’ have effects on ES; Age and Education have effects on Chinese employees.     

Spaces of Difference: Reflections from Toronto on Multiculturalism,Bourgeois Urbanism and the Possibility of Radical Urban Politics

What explains the lack of what Mike Davis famously called ‘magical urbanism’— referring to the increasingly influential and potentially radical role played by Latino immigrants in US politics — in such diverse Canadian cities as Toronto, Montreal and Vancouver? This article points out how the Canadian legacy of multiculturalism constitutes one key cause of the failure of left urban politics in Canada to produce yet anything approaching the promise of ‘magical urbanism’ south of the border, especially by underlining how this bulwark of liberal ideology lends itself so readily to some resilient variations of bourgeois urbanism — including the commodification of difference, most recently under the auspices of Richard Florida's ‘creative class’. Against the pluralism of the food court and the shopping mall, both in its official multicultural and seemingly oppositional ‘hybrid’ forms, are radical approaches to difference in the city still possible — in Canada or elsewhere? The authors argue that the concepts of ‘maximal’ and ‘produced’ (vis‐à‐vis ‘minimal’ and ‘induced’) difference and the politics of ‘the right to the city’ elaborated by Henri Lefebvre — in conjunction with the reflections on subaltern experiences of difference by critics such as Himani Bannerji and Ambalavanar Sivanandan — indeed provide a starting point for radical urban politics. Comment expliquer, dans des villes canadiennes aussi différentes que Toronto, Montréal ou Vancouver, l’absence de ce que Mike Davis a appelé‘l’urbanisme magique’ en parlant du rôle de plus en plus influent, voire radical, des immigrants latinoaméricain dans la politique des États‐unis? L’héritage canadien du multiculturalisme explique d’abord pourquoi la politique urbaine de gauche n’a encore rien pu produire au Canada qui s’approcherait de la promesse d’un ‘urbanisme magique’ comme au sud de la frontière. L’article souligne notamment comment ce rempart d’idéologie libérale se prête si facilement à quelques variantes résistantes d’urbanisme bourgeois, dont la banalisation de la différence, tout récemment sous les auspices de la ‘classe créative’ de Richard Florida. Face au pluralisme de l’aire de restauration et du centre commercial, tous deux sous des formes ‘hybrides’ multiculturelles et aparemment contradictoires, des approches radicales de la différence dans la ville sont‐elles encore possibles, au Canada ou ailleurs? Les concepts de différence ‘maximale’ et ‘produite’ (par opposition à‘minimale’ et ‘induite’) et la politique du ‘droit à la ville’ conçue par Henri Lefebvre — alliés aux réflexions sur des expériences de différence subalternes émanant de critiques tels que Himani Bannerji et Ambalavanar Sivanandan — offrent indubitablement un point de départ pour une politique urbaine radicale.     

“退出”、“呼吁”与医生行为的激励机制

中国公立医院现行的医生激励机制难以有效激励医生合理医疗。依据赫希曼(Hirschman)的"退出-呼吁"理论,文章首次构建博弈模型分析患者呼吁在约束医生行为方面的作用,并分析了患者退出对医生行为的影响。当二者成本较低时,患者退出和呼吁能够约束医生合理医疗。但随着患者退出和呼吁成本的提高,上述机制作用下降,直至完全无效。此外,患者退出有利于正面激励医生。文章围绕降低患者的退出和呼吁成本,从外部治理和内部治理入手,重构医生激励机制。     

“I have to go the extra mile”. How fat female employees manage their stigmatized identity at work

This study explores how fat female employees engage in identity work to manage stigmatizing expectations grounded in healthism and obesity discourse that construct fat people as unhealthy, stupid, unprofessional, and lazy. We interviewed 22 women who self-identified as fat, full-figured or obese. Our analysis reveals how our participants engaged in identity work strategies in order to project a professional appearance and highlight their work performances. Many strategies reproduced dominant notions about fatness such as ‘smartening up’, ‘distracting’, ‘hiding’, ‘concealing’, ‘humour’, ‘compensating’, ‘explaining’ and ‘defensive Othering’. Yet at times some participants also used strategies that challenged dominant discourses about size, such as ‘flaunting’, ‘irony’ and ‘self-acceptance’. The identity work strategies our participants engaged in were not just narrative; many involved what they did with their bodies. We therefore argue the need for further theorizing embodied identity work, specifically with regards to how size matters in the context of employment.     

一种三角高程测量新方法的探讨

文章分析了一般的三角高程测量方法的局限性,在实践中总结了一种便捷的三角高程测量的新方法。新方法借鉴了水准测量的任一置站优点,但忽略了三角高程测量的误差来源,在测量时不必量取仪器高、棱镜高,既提高施测速度又提高三角高程测量精度。     

地方高校全国大学英语考试现状及对策

当前,地方院校大学英语考试的现状不容乐观。提高大学生大学英语水平测试能力,有效可行的对策主要有:激发学生学习动机;调节学生成就情绪;改进学生语言学习策略;创新英语教学法;集中培训应试技能。