作业成本法在施工企业的应用现状分析

施工企业进行内部管理的关键是拥有一个有效的成本管理系统。本文通过对施工企业作业成本法的介绍,运用实例对作业成本法在施工企业的具体应用做了初步的分析和探讨。     

关于价值链会计的探讨

本文介绍了价值链的基本原理,论述了价值链会计的会计对象,基于对业务单元和业务价值链成本价值的确认计量的分析,阐述了价值链会计的基本职能,并对价值链会计在学科体系的归属进行探讨。     

微型热敏打印机热敏打印头的驱动控制及保护

文章简要论述了热敏打印头驱动控制及保护的重要性,介绍了具体的驱动控制及保护电路,并分析了该电路的工作原理,以及影响打印灰度、均匀度的相关因素,给出了软件解决方案和程序流程图。该技术已应用于多种型号的热敏打印机,经多年广泛使用,效果良好。     

PCI接口卡硬件与驱动程序设计

介绍了一种较为通用的PCI接口卡的硬件结构，说明了硬件设计的几种可行性方案和硬件设计时需要注意的问题，同时详细地阐述了PCI设备WDM驱动程序开发的基本方法，比较了几种常用开发工具的优缺点，并对驱动程序中的PCI设备I／O端口与存储器的读写、中断处理以及应用程序与驱动程序之间多种通信方式作了详细的介绍。     

The New Keynesian Phillips Curve and Inflation Expectations: Re-Specification and Interpretation

A theoretical analysis of the new Keynesian Phillips curve (NKPC) is provided, formulating the conditions under which the NKPC coincides with a real-world relation that is not spurious or misspecified. A time-varying-coefficient (TVC) model, involving only observed variables, is shown to exactly represent the underlying “true” NKPC under certain conditions. In contrast, “hybrid” NKPC models, which add lagged-inflation and supply-shock variables, are shown to be spurious and misspecified. We also show how to empirically implement the NKPC under the assumption that expectations are formed rationally. We are grateful to C. D. Aliprantis, Harris Dellas and Arnold Zellner for helpful comments. The questions and comments of an anonymous referee were extremely stimulating. The views expressed are the authors’ own and do not constitute policy of their respective institutions.     

物流新技术、新业态发展动因及趋势分析

物流技术与服务业态的创新、应用是促进物流高质量发展的重要途径。阐释物流新技术、新业态定义,对当前我国物流新技术、新业态发展动因及趋势进行分析,提出促进我国物流新技术、新业态发展的措施建议,不仅有助于物流企业优化业务模式,增强内生动力,也有助于行业管理部门制定有效指导物流业健康发展的政策措施,切实为推动物流高质量发展提供基础支撑。     

对医院全成本核算的探讨

在医院现有成本院、科两级核算的基础上,引入全成本核算思想,从医疗项目级别对医院工资成本、医疗消耗和管理费用等全部成本项目进行会计归集,并辅以相关的医院全成本核算的信息系统支持,从而达到降低医院运营成本,改善医院经营管理,提高服务效率和质量的目的。     

基于景观生态学视角的乡村旅游空间规划探析

斑-廊-基-网络是景观生态学研究的区域景观空间要素.借鉴此理论,乡村旅游空间要素也可划分为斑-廊-基-缘四大部分.旅游的本质是旅游者通过对景点斑的体验获得心理慰藉,风景交通廊是架构旅游者和景点斑的通道,并且也承担了部分景观功能,旅游配套设施、基础设施和乡村社会环境构成了乡村旅游的宏观环境基质,区域旅游协作要求乡村旅游空间具有开放性特征,与周边缘关系研究也就成为乡村空间研究的重要内容.旅游流的引入使得静止的乡村旅游空间格局研究具有动态变化性,自然力和竞争力作用使得乡村空间格局变动由无序走向有序.文章以重庆涞滩古镇为例,分析其空间结构特征和发展演变趋势.     

中国煤电能源供应链风险关系及风险评价测度研究

煤电能源供应链的风险管理问题是保障中国能源安全的重要基石。本文针对中国煤电能源供应链的绩效和风险管理,研究了煤电能源供应链风险管理的风险评价测度问题。基于供应链部门关系的界定,利用价值驱动树方法对风险源传递关系进行梳理,构建中国煤电能源供应链指标体系（C －ES-CRMIS）。通过社会问卷调查的方式收集样本,进行主成分分析,建立结构方程模型（SEM ）;为测量指标权重,对风险因子载荷分析、二级因子路径系数进行计算;基于指标相关性的指标权重确定方法（CRIT-IC ）,得到煤炭供应链风险评价测度模型（C－ESCRE ）。结果表明：现阶段,中国煤电能源供应链的主要风险源为政策风险、意外灾害和市场需求风险。节点企业可根据测度模型,对其供应链风险进行评价分析。最后进行了案例分析,以期为政府宏观调控、供应链协同管理以及企业内部控制提供参考。     

The effect of measurement timing on the information content of customer satisfaction measures

We use two sets of customer satisfaction measures obtained from a homebuilding company to examine the effect of measurement timing on the association between customer satisfaction measures and future financial performance. The research site employs two separate consulting firms that measure customer satisfaction at different times from the same homebuyer population. A national consulting firm captures customer satisfaction at a fixed time in the year following purchase (the “NF” measure), whereas an industry-focused, boutique consulting firm captures customer satisfaction at three specific points in time (30 days, 5 months, 11 months) after purchase (the “BF” measures). We analyze data for the period 2002–2004 and have the following findings: first, customers’ satisfaction varies over a homebuyer's consumption period. Comparing across the three BF measures, we find that on average a homebuyer is most satisfied 30 days after purchase and least satisfied 11 months after purchase. Second, we compare the NF measure with the BF measures and find significant differences in their predictive abilities for future financial performance. The BF measures are significant leading indicators of future financial performance, as measured by higher revenues and profits and lower warranty costs, but the NF measure is not. Additional analyses indicate that the relatively higher predictive ability of the BF measures is due to the more precise timing of those measures, rather than differences in measurement content. Finally, we find that the point of diminishing returns to improvements in customer satisfaction varies across customer satisfaction measures obtained at different points in the consumption period. We conclude that timing has a significant impact on the information content of customer satisfaction measures, at least for goods and services that are consumed over extended period of time.