THE INTELLECTUAL FOUNDATION OF THE JOURNAL OF BUSINESS LOGISTICS AND ITS EVOLUTION BETWEEN 1978 AND 2007

Many logistics and supply chain management researchers have so far studied the nature of logistics and supply chain management research in terms of its domain and scope, its epistemological assumptions, and its evolution. However, the knowledge repository on which the scientific research community draws, that is, its intellectual foundation, has not yet been studied. Studying the intellectual foundation of research provides an unbiased and comprehensive picture of the development, dissemination, and utilization of its knowledge. In this article, we identify the most contributive works—in terms of citations received—that have been used in 497 articles published in the Journal of Business Logistics (JBL) between 1978 and 2007. By means of citation and co‐citation analysis, the intellectual structure of research in JBL is revealed and transformations therein are explored. Overall, the most frequently‐cited literature can be classified into six themes: physical distribution; inventory models; customer service; interorganizational relationships; competitive strategy; and empirical methodologies for socio‐scientific research. Furthermore, we determined a development in citation frequencies to these themes: literature related to physical distribution and inventory management declined over the three decades under study, whereas literature related to competitive strategy and empirical methods gained in importance. This development indicates a shift from an operational focus to a prioritization of managerial issues. Moreover, our results demonstrate a shift towards more relational and institutional research in logistics (management), which has been typically linked with the notion of supply chain management since the 1990's.     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

浅析不良地基处理方法

在长期的建筑物施工过程中,经常会遇见软弱不良的地基。这种地基会导致建筑物沉降量过大,沉降时间过久且具有很大的不均匀性。因此在建筑施工过程中必须重视对不良软弱地基的加固和处理,以避免建筑物产生不均匀沉降,保证工程质量和建筑物的使用寿命。     

羽毛球基础阶段教学训练目标的研究

羽毛球基础阶段教学训练主要适用于通过启蒙阶段学习与训练，经过考核达到一定要求的9～15岁少儿羽毛球运动员。文章从羽毛球基础阶段的训练任务日标、负荷安排、训练内容三个方面进行分析研究，总结出羽毛球基础阶段教学训练的一般要求及其特点。     

桥梁桩基浇筑水下混凝土常见事故及处理

文章对桥梁桩基浇筑水下混凝土施工中常出现的工程事故进行了分析，并提出相应处理办法，以有效地控制桩基的质量。     

深层搅拌法在房屋地基沉降处理中的应用

合理有效地处理软土地基是房建工程建设中的一项关键工作。针对广西南宁市某小区二期建设的实际情况，文章对选择软基处理方法进行了探讨，通过方案比较，选定深层搅拌法并应用到实际项目，取得良好的效果。     

高职电子专业毕业设计课程的创新——选题工作的创新

作为高职电子专业毕业设计课程的开始端的选题环节是促使毕业设计具有创新性的关键步骤之一。本文通过从课题的来源、课题的形式和选题流程的改革,将创新能力的培养融入了毕业设计过程中,为高职电子专业毕业设计课程的改革提出有益的探索。     

浅议建筑工程地基施工技术的应用

随着市场经济的发展,竞争也显得尤为激烈.认真组织、精心施工的更高要求,也是新时期项目组织者的具备条件.在以往的组织施工中,组织者的思想比较传统和局限,缺少创新,造成很多工程中的质量缺陷,经济效益受到很大的影响,现在,我们就要高度重视地基技术在工程施工中的作用,确保建筑工程的安全顺利高产优质.     

基于软土地层混凝土灌注桩施工的研究与设计

文章结合混凝土灌注桩的相关理论,介绍了混凝土灌注桩的种类和施工方法,并对软土地层桩基进行了设计,合理计算出单桩静载力和桩基强度,并对桩基强度进行复核,按其构造进行配筋,最后,总结性地提出了本灌注桩相关的结论和建议。     

财富的主体本质及其实现问题——从马克思的财富观看全球金融危机

马克思指出,财富的主体本质就是劳动,财富的主体本质实现就在于再生产人并实现为劳动。而人的"对象化了的劳动"——即物质财富成为主体(人)消费的对象,是人重新获得活动(劳动)的机体能力的基本前提。也就是说,财富只有作为人的消费的对象才成其为自身,财富的消费就是其本质的实现。而以资本积累为基础的扩大再生产,使财富不断远离自己的本质。财富的自我否定又直接导致货币贬值,进而出现危机。资本主义金融创新虽然借金融手段解决产品的过剩危机,让经济危机得以暂时缓解,但是同时积累了更多的资本结余问题,其突出表现就是把"产品过剩"直接表现为"资本过剩"。而当代金融危机的"过度消费",是建立在"借贷消费"基础上的,究其实质是非主体本质实现的财富生产。因此,危机是不能避免的,当前全球金融危机不过是资本主义生产中"资本过剩危机"的一个佐证而已,只有坚持马克思主义的分析才能看到危机的实质。