财务软件操作中常见问题解析——以金蝶KIS标准版为例

结合教学实践，分析金蝶KIS标准版财务软件的主要功能模块——系统维护及系统初始化设置模块、账务处理模块以及工资管理、固定资产管理、出纳管理等存在的常见操作问题，便于广大初学者熟练掌握会计软件。     

Impact of Financial Development on the Environmental Quality in Iran

In recent decades, undesirable environmental changes, such as global warming and greenhouse gases emission, have raised worldwide concerns. In order to achieve higher growth rate, environmental problems emerged from economic activities have turned into a controversial issue. The aim of this study is to investigate the effect of financial development on environmental quality in Iran. For this purpose, the statistical data over the period from 1970 to 2011 were used. Also by using the Auto Regression Model Distributed Lag （ARDL）, short-term and long-term relationships among the variables of model were estimated and analyzed. The results show that financial development accelerates the degradation of the environment; however, the increase in trade openness reduces the damage to environment in Iran. Error correction coefficient shows that in each period, 53% of imbalances would be justified and will approach their long-run procedure. Structural stability tests show that the estimated coefficients were stable over the period.     

The Significance of CSF Among Enterprises in Latvia： An In-depth Analysis

The present research paper is dedicated to the in-depth analysis of the significance of critical-to-success factors （CSF） among enterprises in Latvia. The goal is to distinguish and find key success factors of Latvian companies who survived the economic crisis, which started in 2008, and executed the enabling objectives of the paper. Research methodology involves the analysis of the existing theoretical literature, in-depth interviews with the top management representatives of large Latvian business entities were interviewed by GFK （Custom Research Baltic agency） on behalf of the authors of the paper. It is found out that 10 largest industries for the big companies are： fuel retail and wholesale, energetics, food retail and wholesale, chemical products, logistics, metal processing, financial services, information technologies service and production, passenger transportation, and telecommunication services. For medium companies such industries are： food retail and wholesale, logistics, fuel retail and wholesale, wood processing, automotive industry, construction, financial services, pharmaceutical products, metal processing, and beverage wholesale and production. The authors also scrutinised 72 articles of 38 Forbes magazine archiving from the years 2010-2014. Thirty CSF were defmed. The most significant CSF according to the Forbes interviews are specific market niche, export, technological innovations, and high quality of products and services. The in-depth interviews with the top management representatives prove the importance of the above mentioned factors. Relevant recommendations are provided in the end of the paper.     

Trade Credit in the Crisis： Selling or Financing？

The work investigates the use of trade credit in Italy for reasons of a financial nature. The analysis considers Italian small and medium-sized enterprises （SMEs） and investigates, over the years of 2009-2011： the existence of functional relationships between the incidence of trade receivables and payables and corporate profitability; the existence of interdependencies between trade credit policy and trade debt policy; and the coexistence of interchangeable and complementary conditions between trade debts and bank loans and other sources of funding. To verify the research hypotheses, linear regression models on a yearly basis are used and these models are put under observation over the years of 2009-2011. We can conclude that there are interdependencies between trade credit policy and trade debt policy and that trade credit is a source of flexible way of financing, also available in periods of crisis, which has a positive effect on the profitability of SMEs and can be utilized as a complementary and substitute source of financing to bank loans.     

以企业文化为导向的星级酒店CRM的实证研究

酒店业的高速发展以及顾客的期望值不断提高,如何利用CRM系统来提升客人的满意度,以达到提升酒店竞争力是酒店需要关注的,本文对客户关系管理(CRM)理论研究和国内星级酒店CRM中存在的问题进行分析,最后以三亚丽思卡尔顿酒店基于企业文化创建的CRM系统值得我国国内酒店学习和借鉴。     

A Qualitative Study for Measuring Warehouse Performance Using Triangulation Approach

This research aims to validate a structural equation modeling （SEM） model for measuring warehouse performance using data from an international company in Australia （company G）. Moreover, a methodological triangulation method was also adopted to test whether different methodological approaches produce convergent findings about warehouse performance measurement （WPM）. These three different methods are the SEM model, the multiple case research study, and validation of the SEM model using data from 80 companies in Thailand and a company in Australia. With the results from the triangulation method, it is obvious that the SEM model can be used to measure the performance of warehouses in Thailand and Australia. Since the SEM model consists only of significant indicators, it is more appropriate than company G＇s scorecard. Furthermore, the SEM model can overcome the limitations of traditional models by allowing companies to compare their performance over time.     

基于灰色模型的中国农民养老保险需求测算——生命周期理论的视角

依据扩展的农民生命周期消费模型,采用灰色GM（1,1）新陈代谢模型对2010～2020年中国农村老年人口数量和农民家庭人均消费支出进行了预测,并在此基础上测算了同期中国农民养老保险需求,研究表明：未来10年,中国农村65岁以上老年人口数量将保持5.95%的年均复合增长率,农村家庭平均人均支出将保持14.63%的年均复合增长率,由此决定了中国农民养老保险需求将保持21.45%的年均复合增长率。     

用数学模型求解票据转贴现中的盈亏平衡点

近几年,票据转贴现业务在银行间市场兴起,并迅速壮大,但关于该业务的报价分析和深入研究几乎是空白。作者结合对银行资金交易的全面了解,以及工作中对票据转贴现业务的深入分析,找出对票据转贴现盈亏起决定作用的因素,进而,依据＂盈亏平衡＂理论,建立数学模型,精确推导出合理的贴现率报价,使得报价行在保证持有票据期间的期望收益率后,最大化持有期收益或最小化持有期的亏损。     

基于Web技术的在线考试系统现状与发展

本文对基于Web技术的网络考试系统的现状与发展情况进行了阐述.介绍了在线考试系统的发展、体系结构、主要技术及功能结构.     

中日关系新视角：基于南海问题的分析

随着南海问题日趋复杂化和国际化,视南海地区为“海上生命线”的日本逐渐从不介入南海问题到积极插手南海事务.南海问题本是中国的内政问题,日本插手南海问题是粗暴干涉中国内政,对于中日两国的关系会带来一系列的不利影响.