基于层次分析法与信息熵的财务信用能力评价

现代竞争由企业竞争发展到供应链竞争,催生了核算供应链成本的精益成本管理。精益成本管理是随着精益生产、供应链管理、敏捷制造等理论发展而发展的,加之ERP系统实施为企业成本管理提供了良好的实践基础,精益成本管理才从理论走向现实。对于精益成本管理的理解以下三点最重要：（1）精益成本管理是精益思想在成本管理中的体现;（2）核算对象是供应链成本,     

快速消费品行业精益成本管理研究

现代竞争由企业竞争发展到供应链竞争,催生了核算供应链成本的精益成本管理。精益成本管理是随着精益生产、供应链管理、敏捷制造等理论发展而发展的,加之ERP系统实施为企业成本管理提供了良好的实践基础,精益成本管理才从理论走向现     

客户化的精益敏捷集成供应链模型的建立

客户化的精益敏捷供应链模型,通过对精益供应链和敏捷供应链的集成有效集成大规模生产与定制生产,保持以较低的总成本和较短的交货提前期,为客户提供定制化的产品,全面提高客户满意度,形成现代制造业所共同追求的竞争优势.     

精益成本管理在快速消费品行业的应用研究

<正>一精益成本管理及其发展1.精益成本管理的提出现代企业之间的竞争,早已不仅是产品或服务的竞争,实质上已表现为企业供应链之间的竞争。通过合理安排和有效利用企业供应链中供应商、制造商、分销商、客户等各环节的资源,使得整个供应链成本低于相互竞争的其他供应链,该供应链就具有     

新时期精益供应链管理设计思路探讨

面对市场竞争的转型、资源愈发短缺和环境的恶化,竞争已经由企业间的竞争演变为供应链间的竞争,企业要保持核心竞争力,必须在遵循环境法规标准的前提下,实现精益思想从生产到供应链的发展。通过对精益思想、精益供应链及精益物流的阐述,以可持续发展为原则,将精益思想引入供应链管理中来,然后构建精益供应链的结构模型,并分析精益供应链的一般构建原则。     

精益供应链管理下的物流"软"规划

本文从地方物流规划的一些现象出发,分析了经济落后地区物流规划中存在问题的原因,然后从精益供应链管理理念和现代物流系统管理等软技术角度,提出了精益供应链物流"软"规划思想和整合策略.     

新冠疫情下精益生产企业供应链中断风险应对机制研究

精益生产作为一种持续改进的生产模式，以精简作为改进的核心。新冠疫情爆发后的一系列疫情防控政策实施，对精益生产企业产生了重大影响，精益生产企业面临着供应链中断的风险。本文在归纳精益生产模式运作特点基础上，从挑战和机遇两方面剖析新冠疫情对精益生产企业供应链造成的影响，并提出防止供应链中断的应对机制。结果表明，挑战方面，疫情防控政策的实施导致精益生产企业出现复工复产困难、及时供应和成本控制受到挑战、定制化需求减少和商品出售困难等问题；机遇方面，新冠疫情能够促进精益生产企业员工和供应商选择的优化整合、促进精益生产企业产业升级、增强供应链管理人员风险管理能力。为了有效防止供应链中断，精益生产企业应从供应链风险管理的事前预防、事中控制和事后改进三个维度出发，强化精益生产企业供应链各环节的协同合作，共同抵御供应链中断风险的发生。     

基于标杆法的精益建筑供应链绩效评价

首先阐述了精益建筑供应链绩效评价的内涵和作用,接着结合精益建筑供应链的特点和绩效评价指标设计原则,构建了涵盖内部绩效评价指标、外部绩效评价指标和供应链综合绩效评价指标的精益建筑供应链绩效评价综合指标体系。在全面分析了传统绩效评价方法的优缺点之后,选择了标杆法作为评价精益建筑供应链绩效的主要方法,并阐述了其具体的评价过程和实施步骤,最后进行了实证分析。     

供应链环境下的精益质量链管理

我国工业企业由于受到观念、体制等因素的影响，完全意义上的供应链合作关系还在进一步发展与完善之中，同时，现代质量竞争又日益向着供应链延伸，这就使处在成长期的供应链质量控制变得异常困难。本文在现代质量链管理和供应链管理最新研究成果的基础上，提出了供应链环境下的精益质量链管理。     

精益与敏捷供应链的集成研究

文章分析了精益供应链和敏捷供应链的异同点,研究了它们在集成供应链中的综合应用,提出企业可以利用精益供应链以降低成本并同时利用敏捷供应链以满足个性化的需求,从而实现供应链的集成化管理。     

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.     

Capturing the Implications of Services Trade Liberalization

This paper evaluates the impact of service sector trade liberalization on the world economy by a ten-region, eleven-sector CGE model with import embodied technology transfer from developed countries to developing countries. Simulation results show that service sector trade liberalization not only directly affects world service production and trade, but also has significant implications for other sectors in the economy. The major channel of the impact is through inter-industry input-output relations and TFP growth induced from services imported by developing countries from developed countries, which may be embodied with new information and advanced technology.