账户余额试算平衡表的编制——科目汇总法

与传统的总账记录法不同,科目汇总法是一种利用科目汇总表数据进行试算平衡、相对独立于账簿体系之外的账户余额试算平衡表编制方法。其编制程序是根据企业档案管理要求或经营管理需求,设计每册会计凭证的起、止编号及其适当的科目汇总表工作底稿,逐笔登记每张记账凭证中的会计科目发生额、加计和调整以及结转相关科目的本期借贷发生额并进行余额的试算平衡。手工账下,基于有效履行受托责任和减少会计风险的考量,运用科目汇总法来编制账户余额试算平衡表应是一种必要的会计程序。     

农村剩余劳动力转移的正反“拉力”与“推力”研究——对宽甸满族自治县“入户调查”资料的分析与思考

通过对宽甸满族自治县的入户调查发现,农村剩余劳动力在城镇从业一定程度上提高了农村家庭的收入水平,但是当前农村剩余劳动力转移存在正反两个方向的四种动力：城市不仅存在吸引农民入城务工的＂拉力＂,也存在将外来务工者推回农村的＂推力＂;而农村不仅存在将剩余劳动力推往城市的＂推力＂,也存在将外出务工者拽回来的＂拉力＂。正是在正反＂拉力＂与＂推力＂的综合作用下,部分农民选择了＂离土不离乡＂或＂离—返交替＂的半农半工模式。因此,小城镇建设具有重要的意义：可以通过发展农村经济＂拉住＂劳动力,以缓解城市就业压力;同时也有利于农民选择适合自己的生产和生活方式,实现农村剩余劳动力的多元化和逐步有序转移。     

Risk Preferences and Gender Differences in Union Membership in Late Nineteenth-Century Swedish Manufacturing

Women are generally seen as less inclined to join trade unions. This study matches firm–worker data from the Swedish cigar and printing industries around 1900 and examines information on men and women holding the same jobs; such data are rare but important for understanding gender gaps. The results explain the gender gap in union membership among compositors, but not among cigar workers. Differences in union membership varied considerably across firms, with the largest differences found in low-union-density cigar firms where indirect costs (that is, uncertainty and risk) accrued in particular to women workers. The lack of gender differences in mutual aid membership indicates that women were not hard to organize but avoided organizations associated with greater risk for employer retaliation and uncertain returns according to a cost–benefit analysis.     

A theory of operational cash holding,endogenous financial constraints,and credit rationing

This paper develops a theory of operational cash holding. Liquidity shocks due to delayed payments must be financed using cash or short-term debt. Debt holders provide an irrevocable credit line given a firm's expected insolvency risk, and equity holders select optimum cash holding. The model demonstrates the trade-off between cash holding and investing in fixed assets. Introducing uncertain cash flows leads to precautionary cash holding if debt holders impose financial constraints. Precautionary cash holding, in turn, reduces insolvency risk enhancing access to short-term finance. The theory shows that credit rationing can occur in the absence of market frictions. Using U.S. data from 1998 to 2012, empirical findings suggest that the decline in credit lines has contributed to the increase in cash holding in line with theoretical predictions.     

The issue of translation during thematic analysis in a tourism research context

This research note discusses issues with translation of non-English text during qualitative analysis in tourism research using examples from the newly emergent phenomenon of Chinese working holidaymakers in New Zealand. In particular, this note highlights an additional translation step in the thematic analysis process with non-English interview quotes and excerpts. This note argues the merit of researchers’ dual role as researcher/translator and discusses how researchers can undertake translation in cross-language research to maintain the rigour of qualitative tourism research.     

高职物流管理专业(港口与航运方向)课程体系研究——以新里程(天津)公司工作过程岗位技能为导向

以工作过程岗位技能为导向的课程体系设置是严谨的过程,需要在对实体企业的实际工作岗位技能进行调研后,才能展开具体课程设置。文章通过对新里程(天津)公司工作过程岗位技能进行数月调研后,根据该企业部门岗位职能拟定出高职物流管理专业(港口与航运方向)课程体系。     

上市公司营运资金管理问题探析

本文从财务分析的角度出发并在运用管理学原理的基础上,综合评价和分析了上市公司在营运资金管理中存在的四个频率较高的问题。包括不合理的营运资金结构、营运资金运营效率低、营运资金不充足、滞后的管理模式。本文通过对国外发达国家关于营运资金管理的理论分析和实践经验介绍,在充分研究当前市场环境的条件下,对发现的上市公司营运资金管理问题,推导出相应的解决方案,以供企业参考。     

浅论新时期企业女职工工作重点

本文着重探讨和阐述了如何做好新时期企业女职工的工作及女职工工作发展方向。同时,指出了企业女职工面临的各种挑战、困境及解决应对的办法与对策。深刻地剖析并指出:企业要发展,女职工是一支不可忽视的主力军。同时,本文对新时期企业女职工工作从夯基础、维权益,做好娘家人、提素质、强学习、创品牌等方面展开论述。号召企业女职工在推动企业发展和维护自身权益中做出不懈努力,为企业的快速发展和经济效益的提升、为实现中华民族的伟大梦想而贡献出女性的智慧与力量!     

基于工作过程的模块式教学的探讨与实践——以高职院校《机械制图》课程为例

根据高职教育的培养目标,针对高职院学生的特点,对高职院校《机械制图》课程进行科学改革,合理安排《机械制图》教学计划,实行模块式教学进行了探讨。提出了以职业能力和素质培养为本位,改革传统的学科教学体系,树立基于职业工作过程的教学理念。     

Flexible Working,Individual Performance,and Employee Attitudes: Comparing Formal and Informal Arrangements

In the context of a wider trend to individualize human resource management, this article examines the relationship between flexible working arrangements and individual performance. Drawing on a range of theories, this article also examines potential indirect effects on employee performance via job satisfaction and organizational commitment and analyzes whether these relationships vary according to whether the arrangement was set up through a formal process or negotiated informally between the employee and his or her line manager. Extant research has tended to focus on formal arrangements, however, informal arrangements are widespread and may better accommodate work‐life preferences, thereby potentially fostering more positive attitudes from employees. Survey data from 2,617 employees in four large organizations with well‐established flexible working policies are analyzed. Results from structural equation models show average positive indirect effects from informal flexible working, but also negative direct effects from formal flexible working. When two forms of flexible working amenable to being set up by both formal and informal means are examined separately, formal arrangements for flexibility over working hours are found to be negatively associated with performance, but also a source of greater job satisfaction; informal remote working arrangements have positive indirect effects via organizational commitment and job satisfaction on worker performance. © 2016 Wiley Periodicals, Inc.