Supporting the Process of Customer Consulting in the Field of Financial Services

An increase in competition and a change in customer needs has caused financial service companies to revise their operations and establish a coordinated product and market strategy. Customer consulting is a substantial part of this type of strategy. Due to the increasing number, complexity and diversity of financial products, the client adviser is confronted by a continuously expanding range of required expert knowledge, which in most cases extends beyond his capabilities. To deal with these problems, supporting the consulting process with information technology seems to be appropriate. At a glance, the usage of currently employed advisory support systems indicates that the system support does not fulfil the financial company's needs. For this reason we developed ALLFIWIB to actively support every phase of the client advisory process as well as to improve upon the quality of financial product supply. ALLFIWIB is designed as a blackboard-based distributed problem-solving system. Initial usage of ALLFIWIB has indicated that the system is capable of providing intelligent solutions to financial problems and thus considerably lessens the burden on the client adviser.     

Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP

Enterprise resource planning (ERP) is critical to an organization’s success. However, the factors that contribute to the success and usage of these ERP systems have received little attention. This study developed and validation of an improved DeLone-McLean IS success model. Additionally, we examined the factors which influence ERP system usage, employee satisfaction, information quality, service quality, and system quality, as well as the factors that influence the system’s overall success. The proposed model is based on a mixed-methods case study (MM-CS). The results show that the proposed model significantly measures the success of an ERP system. The organizational climate, the information quality, the system quality, and the service quality all have an impact on the usage of an ERP system. The proposed model also shows that the use of an ERP system, training and learning, and the three information (IS) quality constructs are all significant predictors of user satisfaction. The results also indicate that gender and years of ICT use on the path of ERP users have a moderating effect on the relationship between teamwork & support and use.     

我国商业银行实施精细化管理的理论思考

商业银行精细化管理是对企业精细化管理行为的引申和运用,它对商业银行克服粗放经营现象、运用数据技术进行成本和风险控制,进而实现效益最大化具有重要的现实意义。我国商业银行的精细化管理涉及决策组织、职能部门和执行机构,包括管理战略、管理资源和营销策略等管理过程,具体对风险管理目标、经营成本控制和客户服务方案每一环节设计系统化方案、进行标准化控制和实行差异化管理。实施精细管理需要有效的组织保障、技术支持和目标监控,并通过智能化的程序控制和规范化的制度约束,确保规范管理行为,实现管理目标,取得最佳的经营效益。     

我国商业银行实施精细化管理的理论思考

商业银行精细化管理是对企业精细化管理行为的引中和运用，它对商业银行克服粗放经营现象、运用数据技术进行成本和风险控制，进而实现效益最大化具有重要的现实意义。我国商业银行的精细化管理涉及决策组织、职能部门和执行机构，包括管理战略、管理资源和营销策略等管理过程，具体对风险管理目标、经营成本控制和客户服务方案每一环节设计系统化方案、进行标准化控制和实行差异化管理。实施精细管理需要有效的组织保障、技术支持和目标监控，并通过智能化的程序控制和规范化的制度约束，确保规范管理行为，实现管理目标，取得最佳的经营效益。     

How information systems influence user decisions: a research framework and literature review

Technology has created new information alternatives that may influence the way information system users make decisions. This paper proposes a research framework for examining how features of an information system affect the decision-making process. The framework is synthesized by merging frameworks from the accounting information systems (AIS) literature and the human information processing (HIP) literature. The framework is then used to organize a literature review of 15 journals from 1987 through mid-1999, which identified 57 decision-making studies. Findings indicate that a wide range of opportunities is available for information systems research on issues of contemporary importance. This discussion includes changes in the decision process initiated by implementing enterprise resource planning (ERP) systems, data warehouses, electronic commerce, virtual organizations, on-line financial reporting, and disaggregated financial statement information.     

第三方后勤在中国(上)

<正> 第三方后勤(The Third-party Logistics),又名契约后勤(Contract Logistics)或外包后勤(Outsourcing Logistics)。所谓“第三方”,是相对于“卖”与“买”,也就是产品的制造商和客户这两方而言的。顾名思义,第三方后勤是独立于买卖双方之外,但为其交易的完成提供后勤服务的。但这还远远不够,否则读者就会问:铁道部也成了第三方后勤啦?严格地说,第三方后勤是综合的后勤服务供应商(Integrated Logistics Service Provider),不仅能为企业提供多种方式的     

Enterprise Resource Planning Systems — Implications for Managers and Management

Enterprise resource planning systems have been adopted by many businesses, large and small, to take advantage of their typical features: information integration, business process perspective, transaction processing efficiency and instantaneous availability of information for decision support. The systems are expected to affect almost every aspect of business including structures, procedures, supervision, decision-making, performance and workloads, and the roles of functional and professional groups such as engineers, accountants, production and warehousing personnel and managers. This paper analyses the implications of enterprise resource planning systems for organisations in general and for managers and professionals in particular.     

进程动态行为监控的设计与实现

本文研究的进程监控系统使用DPSQL数据库作为跨平台通信的媒介,以Java 2提供的JFC为基础设计而成.该系统可实时监测服务器上运行进程的状态,并将状态信息以图形化方式反馈给系统管理员,从而有助于系统核心进程状态的实时监测和进程的故障恢复与重启.实现了进程管理、运行状态监测、重启日志记录、系统参数配置等主要功能.     

Risk allocation and the costs and benefits of public‐‐private partnerships

We study the agency costs of delegated public service provision, focusing on the link between organizational forms and uncertainty at project implementation. We consider a dynamic multitask moral hazard environment where the mapping between effort and performance is ex ante uncertain but new information may arise during operations. Our analysis highlights the costs and benefits that bundling planning and implementation—as under public‐‐private partnerships—can bring in terms of project design and operational costs under various scenarios, possibly allowing for asymmetric information, moral hazard and renegotiation. It also shows that relying on private finance enhances the benefits of bundling only if lenders have enough expertise to assess project risks.     

内蒙古地区本科三批学生教育消费满意度研究

本文通过对内蒙古某高校105名本科三批学生进行问卷调查,以所得数据对内蒙古地区本科三批学生教育消费满意度问题做了初步分析.根据学校形象、教学服务、图书馆服务、学生支持与服务、校园文化、后勤服务六大维度构建本科三批学生教育消费满意度指标体系,问卷设计采用Likert5点量表法并运用SPSS软件对数据进行处理.分析结论为内蒙古地区对本科三本学生提供的教育服务有待改进,本文在分析原因后提出了相应的改进建议.     

物流教育改革探讨

在研究了国外物流教育发展历史的基础上,通过对欧洲、美洲和亚洲典型发达国家物流教育模式的研究,分析了严谨宽泛的高校教育、务实求真的实践教学和行之有效的行业协会职业认证体系等先进经验。由此,探讨了我国物流教育改革的方向：增进物流教育的国际化水平,更大发挥行业协会的桥梁作用,以及优化提高政府支持方向和力度。     

Making sense of future uncertainties using real options and scenario planning

Healthcare across the world is facing many uncertainties. In Dutch healthcare, a recent policy change is forcing health organizations to deal more efficiently with their real estate, and this increases the need for real estate strategies that are more flexible. In order to support managers in incorporating flexibility in their decision-making over the design of new healthcare facilities, we have developed a method that combines scenario planning and real options. Scenario planning enhances sensemaking over the consequences of future uncertainties, and real options should help in addressing flexibility in decision-making through weighing the pros and cons of flexibility measures. We illustrate the sensemaking process by applying the method to a hospital, to a forensic clinic and to a care organization for vulnerable citizens. Data collection took place through interviews and workshops. We found that the identity and characteristics of the workshop participants influenced the sensemaking process. The method proved a useful means of making sense of abstract uncertainties that influence an organization, aspects that are normally outside the scope of real estate managers. The real options approach offered a more structured way of balancing the costs and benefits of strategies in dealing with future uncertainties.     

信息互动、投资决策与股票价格——基于机构投资者信息网络的分析

机构投资者之间存在着广泛的信息互动,其中包括信息共享与社会学习。本文基于2005-2018年我国A股市场与公募证券投资基金市场数据,应用社会关系网络理论实证分析了信息互动对于基金持仓决策以及股票市场价格的影响。结果表明:(1)信息互动对于基金持仓决策具有显著影响,且在不同决策情景与市场行情下其影响具有差异;(2)基金信息互动的影响可以分为“同城效应”和“异地效应”,不同城市的两种效应存在显著差异,并且不同城市基金的市场影响力也有所不同;(3)基金信息互动通过提高市场定价效率对于股价长期特质波动具有降低作用。本文基于社会关系网络理论分析了私有信息在机构投资者之间传播产生的影响,为认识机构投资者决策行为与股票市场价格异象提供了新的维度。     

金融集团的共享服务战略及运营策略研究

金融集团实施共享服务战略,可以为金融企业带来一系列竞争优势,使其实现规模经济、范围经济、业务多元化、风险分散和金融创新等集团化优势。在金融集团共享服务战略的实施中,应当在职能定位、组织结构设计以及信息管理体系设计等方面充分考虑金融行业监管的特点;同时,通过集团治理结构的优化、科学的管理体系的建立、决策权的合理配置以及服务交易的标准化等措施,有效地控制集团服务共享所产生的内部交易,避免集团内部风险的传递和“内部人控制”下的内部交易弊端。为了提高集团的战略灵活性,在共享服务战略实施初期,就应为其设计相应的退出通道。     

Fair Trade Community Café

This case concerns the real operations of a café in a small town in Nova Scotia, Canada. It is a second location of a theme restaurant, with the first location successfully operating for a number of years. The owner of the first location, and senior partner of the second café, is available for advice but does not participate in the day‐to‐day operations of the second location; there are two junior partners who run the business. The focus is on the financial statements generated by an external bookkeeping service. The income statement reports a significant loss, and some of the accounts on the balance sheet and income statement do not make sense for this type of business. Simple ratio and variance analysis provides information for students to determine where problems lie. The case presents a good opportunity for students who have a basic understanding of financial statements to read a set of real statements generated by a bookkeeping service. Not all transactions are logical for a small café, although the financial information is from a real café in operation. The case also contains industry information on the operations of small food and drinking businesses located in Nova Scotia.     

金融集团的共享服务战略及运营策略研究

金融集团实施共享服务战略，可以为金融企业带来一系列竞争优势，使其实现规模经济、范围经济、业务多元化、风险分散和金融创新等集团化优势。在金融集团共享服务战略的实施中，应当在职能定位、组织结构设计以及信息管理体系设计等方面充分考虑金融行业监管的特点；同时，通过集团治理结构的优化、科学的管理体系的建立、决策权的合理配置以及服务交易的标准化等措施，有效地控制集团服务共享所产生的内部交易，避免集团内部风险的传递和“内部人控制”下的内部交易弊端。为了提高集团的战略灵活性，在共享服务战略实施初期，就应为其设计相应的退出通道。     

Enhancing the government accounting information systems using social media information: An application of text mining and machine learning

This study demonstrates a way of bringing an innovative data source, social media information, to the government accounting information systems to support accountability to stakeholders and managerial decision-making. Future accounting and auditing processes will heavily rely on multiple forms of exogenous data. As an example of the techniques that could be used to generate this needed information, the study applies text mining techniques and machine learning algorithms to Twitter data. The information is developed as an alternative performance measure for NYC street cleanliness. It utilizes Naïve Bayes, Random Forest, and XGBoost to classify the tweets, illustrates how to use the sampling method to solve the imbalanced class distribution issue, and uses VADER sentiment to derive the public opinion about street cleanliness. This study also extends the research to another social media platform, Facebook, and finds that the incremental value is different between the two social media platforms. This data can then be linked to government accounting information systems to evaluate costs and provide a better understanding of the efficiency and effectiveness of operations.     

现代农村物流金融产品的经济学分析与科学选择

现代农村物流金融产品是以一种标准化的程序或服务的形式存在。成本收益分析是利用成本与收益之间的相互约束关系,直接评价现代物流金融衍生产品及其经济效益的一种方法。经济学分析表明:我国东部发达地区宜选用高级别的现代农村物流金融产品,中部与东北老工业区宜选用较高级别的现代农村物流金融产品,西部欠发达地区宜选择低级别的现代农村物流金融产品;随着现代农村物流业的发展及其规模的扩大,相应地调整和创新现代农村物流金融产品,以满足不断发展的现代农村物流业需要。同时,现代农村物流金融产品的经济学分析,无疑为科学地选择现代农村物流金融产品提供重要的决策参考。     

The promise--and peril--of integrated cost systems

Recent advances in managerial accounting have helped executives get the information they need to make good strategic decisions. But today's enterprise resource planning systems promise even greater benefits--the chance to integrate activity-based costing, operational-control, and financial reporting systems. But managers need to approach integration very thoughtfully, or they could end up with a system that drives decision making in the wrong direction. Operational-control and ABC systems have fundamentally different purposes. Their requirements for accuracy, timeliness, and aggregation are so different that no single, fully integrated approach can be adequate for both purposes. If an integrated system used real-time cost data instead of standard rates in its ABC subsystem, for example, the result would be dangerously distorted messages about individual product profitability--and that's precisely the problem ABC systems were originally designed to address. Proper linkage and feedback between the two systems is possible, however. Through activity-based budgeting, the ABC system is linked directly to operations control: managers can determine the supply and practical capacity of resources in forthcoming periods. Linking operational control to ABC is also possible. The activity-based portion of an operational control system collects information that, while it mustn't be fed directly into the activity-based strategic cost system, can be extremely useful once it's been properly analyzed. Finally, ABC and operational control can be linked to financial reporting to generate cost of goods sold and inventory valuations--but again, with precautions.     

关于物流税收指标体系与政策的探讨

物流业作为新兴的生产性服务业已成为推动经济发展的加速器.税收政策是调整和振兴物流业最重要的政策杠杆,也是物流企业最为关心的政策问题,本文通过分析物流税与税率体系与指标分析含义,中外物流税与税率体系发展,分析新旧物流税优点与不足、税率体系与指标比较,针对物流税与税率体系及指标提出了促进我国物流业发展的相关建议。