注册会计师职业道德低下的原因及对策

注册会计师职业道德低下的根本原因是见利忘义、见利忘德。同时,注册会计师专业胜任能力低,执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。提高注册会计师职业道德的对策是：进一步完善注册会计师职业道德规范体系、组织形式和风险约束机制;加强注册会计师职业道德监管力度;严格准入制度。     

家电企业售后服务业务外包的问题与对策

当前,我国家电企业售后服务外包方面存在的问题,主要表现在企业盲目的甩包袱,追逐短期利益;承包商的选择缺乏依据;售后服务外包的质量考核与审查严重缺失等。家电行业是我国目前市场化程度最高的行业,竞争的激烈程度与日俱增,售后服务外包对整合企业资源、构建核心竞争力的作用愈发重要。家电企业在进行售后服务外包时应评定服务企业业务等级。加强对承包商的资质审查及后期监管,建立售后服务反馈机制,及时规避外包风险。     

论烟台市旅游文化资源的开发和利用

烟台市旅游文化资源丰富,发展势头较好。当前存在的主要品问题是项目开发缺乏科学规划,产品档次低;管理经营体制不健全,经营理念缺乏新意;基础设施不完善,服务不到住等。合理开发利用烟台市旅游文化资源。应科学规划,突出特色和主题,增加旅游产品文化内涵,提升民俗旅游品牌,增强旅游产品可参与性,加大对旅游从业人员的培训力度,正确处理旅游文化资源的有效保护与开发利用之间的关系,加强旅游宣传,开发客源市场,使烟台旅游文化资源真正实现可持续发展。     

Consumer coping strategies: a study of consumers committed to eating local

This paper deals with consumer coping strategies when consumers experience difficulties in implementing an innovation. The particular setting for exploring this issue is a group of consumers in Michigan who are committed to eating local. The paper explores how these consumers cope or balance their commitment to eating local with the constraints they face on buying and preparing local food Following a literature review of coping strategy and consumer coping strategies in relation to innovations, the paper presents the results of three focus groups conducted with members of a Student Organic Farm, a food cooperative and a Slow Food Convivium. The consumers we interviewed mostly adopt problem‐centred, confrontative strategies: they change their food‐consumption habits including shopping, purchasing, cooking, storing and obviously, eating. None of these changes are easy to implement, and most require re‐allocations of time as well as trade‐offs to overcome time and cost barriers. In return, some of these consumers feel empowered. This study allows us to offer a working hypothesis that the process is dynamic: the more committed consumers are, the more they adopt problem‐centred, confrontative strategies and forget more fatalist emotion‐centred or avoidance strategies. These findings contribute to literature on consumers' coping strategies and suggest future research avenues.     

浅议托口水电站的综合效益与影响

托口水电站是湖南省在建的最后一个大型水电站,其在能源、经济、航运和灌溉等方面都产生着巨大的效益,但在生态环境、移民方面也产生一定的负面影响。本文就这些方面进行分析,并提出一定建议。     

我国男护士现状分析及对策

随着社会的发展和临床护理工作的需要,男护士作为我国新兴的一种职业,开始走向护理岗位,但受传统观念及社会认可度低的影响,男护士处境和待遇非常尴尬,文章通过分析男护士目前的岗位现状及其缺乏的深层次原因并提出对策,以期为男护士的培养和管理提供一定理论依据。     

A profit assessment model for equipment inspection and replacement under renewing free replacement warranty policy

For many types of equipment whose maintenance requires skilled labor or whose random failure may have serious consequences, such as aircraft engines, medical equipment and others, customers generally prefer to entrust maintenance activities to the manufacturer or any of its representatives. The latter must, in turn, provide the customer with a maintenance program that is economically viable for both parties. In this study, the customer and the manufacturer agree on what follows regarding a non-self-announcing failure equipment whose state is only known through inspection: during the warranty period, the manufacturer inspects the equipment according to a specified schedule which he establishes taking into account that the costs incurred for inspections and replacements are supported by him during the warranty period. After the expiration of the warranty, inspections and replacements are performed by the manufacturer and billed to the customer. Moreover, penalties related to inactivity periods between failures and their detection are always supported by the manufacturer. The warranty is applicable to any equipment replaced during the validity period of the service contract. This type of contract generates a profit for the manufacturer. In this paper, an analytical model taking into account the commitments of both parties has been developed. The model allows generating the instants (x₁, x₂,…, x_n) at which the inspections must be performed and the corresponding expected profit for the manufacturer while considering the warranty period offered on the market for similar equipment. An algorithm has also been developed to generate the inspection instants given the costs structure and the lifetime probability distribution of the equipment. In a context where business models argue for a greater implication of suppliers towards their customers, the proposed decision model may be relevant and very useful.     

Successful programs wanted: Exploring the impact of alignment

Alignment between formulation and implementation of business strategy can be important for achieving successful programs. The authors have explored the development of a program management alignment theory. Statistical testing showed that interaction between the study model variables was found to be multidimensional, complex, and subtle in influence. Thus, the authors conclude that programs have both deliberate and emergent strategies requiring design and management to be organized as complex adaptive systems. Program life‐cycle phases of design and transition were often formed from an unclear and confusing strategic picture at the outset, which can make those phases difficult to control. Learning was established as an underlying challenge. The study model demonstrated continuous alignment as an essential attribute contributing toward successful delivery. This requires program design and structure to adopt an adaptive posture.     

低碳与高成本运行环境下的广东物流产业升级路径与对策

在阐述广东省物流产业现状的基础上,分析了低碳经济政策、高油价、高路桥费的物流产业运行环境和产业结构调整给广东物流业带来的压力与挑战,认为在全球物流价值链中从功能操作向一体化集成物流发展将是广东物流产业升级的路径与方向,文章最后还就广东物流产业升级问题提出了相应的对策与建议。     

我国新型农村金融机构存在的问题及对策分析

我国的新型农村金融机构自成立和运行以来,取得了一定的成绩,但也存在着若干问题亟待解决。本文分析了新型农村金融机构运行中存在的问题,并提出改进现状的相关建议,以更好地发挥新型农村金融机构在新农村建设中的作用。