预算执行与财务分析汇总报告之思路探讨

预算执行情况报告与财务分析报告由财务部门分析上报,存在一定的重复性,同时两份报告的侧重点也有所不同。本文探讨了预算执行与财务分析汇总报告的思路及主要分析内容,以提高分析报告的时效性、适用性。     

政府审计对预算违规的作用：抑制还是诱导？——基于中央部门预算执行审计数据的实证研究

预算执行审计本来是抑制预算机会主义行为的一种制度安排,如果制度安排不当,则可能诱导预算机会主义行为。理论分析表明,政府审计对于公共部门预算违规究竟发挥抑制作用还是诱导,是由预算违规的审计发现率、审计处理率和审计处罚率共同决定的,审计处罚率是关键变量,预算单位是否违规是根据政府审计机关的审计发现率、审计处理率和审计处罚率来做出策略性选择。根据中央部门预算执行审计的数据分析表明,预算执行审计不是抑制了预算违规,而是诱导了预算违规,产生这个结果的主要原因是审计处罚没有力度。     

支持过程协同的敏捷化制造执行管理案例研究——以东北特钢集团为例

制造执行过程协同管理是增强企业快速市场响应能力的关键环节。本文以钢铁企业为研究对象,从支持制造过程协同的视角,系统地研究了敏捷化制造执行管理模式的运作机理及其构建问题。针对具有代表性案例企业的生产制造特点和实际管理问题,通过深入分析敏捷化制造执行管理模式的应用架构、实现过程及实施成效,分别从微观运行背景、协同关系及演化、关键构成要素三个方面阐明敏捷化制造执行管理模式的协同运作机理。案例研究表明：支持过程协同的敏捷化制造执行管理模式,能够有效地解决制造资源的快速动态配置和制造过程的业务协同运作问题,对提高企业的快速响应制造能力具有支撑作用。     

试论失信被执行人子女权利保障问题

限制失信被执行人子女"就读高收费私立学校",已经成为攻克执行难的利器.从限制高消费的立法目的 看,现行制度具有积极意义,但因在限制"就读高收费私立学校"时,未对执行权限进行明确限缩,也未妥善保障失信被执行人子女的教育选择权、人格权和发展权,致使司法执行过程中"失信连坐"情况频发,"长于执行、短于保权"的跛行态势明显.为...     

社会网络对企业家战略执行能力影响的实证分析——来自中小民营企业的证据

企业家的社会网络是企业的战略资源之一,其对企业家战略执行能力的改善起着重要作用。对中小民营企业的实证研究表明,企业家的社会网络对其战略执行能力有显著的正向影响,而且不同类型社会网络的影响有所不同。其中,市场网络和专家网络对企业家战略执行能力都有显著的影响,而且市场网络的影响大于专家网络的影响,公共网络则没有对企业家战略执行能力产生显著的正向影响。因此,为了改善其战略执行能力,企业家在全面重视其社会网络的作用基础上,首先需要加强其市场网络的建设,然后需要改善与其专家网络的关系。     

提升高校教务管理部门执行力的思考

高校教务行政部门居于学校枢纽中心。教务管理工作是高校管理的命脉。提高教务管理部门执行力,对深化教学改革,优化教学资源,提高教学质量,增强办学效益,具有重要意义。基于当前我国高校教务管理部门执行力的现状分析,提升高校教务管理部门执行力,确保执行到位。推进执行高效,必须完善教务管理体制,体现人文关怀;实行目标管理,增强校级领导执行力;构建学习型机关,打造素质优良的教务组织。     

OPTIMAL EXECUTION OF A VWAP ORDER: A STOCHASTIC CONTROL APPROACH

We consider the optimal liquidation of a position of stock (long or short) where trading has a temporary market impact on the price. The aim is to minimize both the mean and variance of the order slippage with respect to a benchmark given by the market volume‐weighted average price (VWAP). In this setting, we introduce a new model for the relative volume curve which allows simultaneously for accurate data fit, economic justification, and mathematical tractability. Tackling the resulting optimization problem using a stochastic control approach, we derive and solve the corresponding Hamilton–Jacobi–Bellman equation to give an explicit characterization of the optimal trading rate and liquidation trajectory.     

经济责任审计现场执行力的度量策略

经济责任审计现场执行力的度量是经济责任审计质量的基本保证，是决定经济责任审计成效的关键。文章分析了当前经济责任审计现场执行力方面存在的不足之处及其成因，并从不同角度提出了经济责任审计现场执行力的度量策略，以促进经济责任审计目标的如期实现。     

Inventory record inaccuracy: Causes and labor effects

Inventory record inaccuracy (IRI) is a pervasive problem in retailing and causes non-trivial profit loss. In response to retailers’ interest in identifying antecedents and consequences of IRI, we present a study that comprises multiple modeling initiatives. We first develop a dynamic simulation model to compare and contrast impacts of different operational errors in a continuous (Q, R) inventory system through a full-factorial experimental design. While backroom and shelf shrinkage are found to be predominant drivers of IRI, the other three errors related to recording and shelving have negligible impacts on IRI. Next, we empirically assess the relationships between labor availability and IRI using longitudinal data from five stores in a global retail chain. After deriving a robust measure of IRI through Bayesian computation and estimating panel data models, we find strong evidence that full-time labor reduces IRI whereas part-time labor fails to alleviate it. Further, we articulate the reinforcing relationships between labor and IRI by formally assessing the gain of the feedback loop based on our empirical findings and analyzing immediate, intermediate, and long-term impacts of IRI on labor availability. The feedback modeling effort not only integrates findings from simulation and econometric analysis but also structurally explores the impacts of current practices. We conclude by discussing implications of our findings for practitioners and researchers.     

Cultural differences affect interactive television advertising

Comparing results from the UK and the USA, this study shows that even subtle cultural differences between two very similar countries can affect new forms of advertising such as interactive television (iTV) commercials. The UK pioneered the mainstream use of iTV advertising, and now it is a mainstream advertising option in the USA on cable networks and online TV networks like Hulu. This study tests whether effective iTV-ad execution factors identified by a previous study of 500 UK iTV campaigns are similarly effective in the USA based on data from 257 iTV campaigns run on the experimental Wink platform between 1998 and 2004. It finds that specific cultural differences make iTV advertising in the USA unique, but also identifies potential globally effective universals for iTV ads. The results of this study allow advertisers to predict the most effective alternative ideas for iTV advertising campaigns run in the USA and potentially in other countries around the world.