我国ST公司内部控制评价问题研究

文章选取在上海证券交易所和深圳证券交易所上市的67家ST公司2009年的相关报表数据，进行内部控制评价状况的描述性统计分析。归纳出目前我国ST公司内部控制评价的现状，并进行原因分析，在深入研究的基础上对结论做出较为合理的解释。     

浅谈水利工程项目施工成本控制与管理的优化

随着经济的飞速发展,现代化市场逐步扩大,项目成本管理的重要性也日益为人们所认识,其地位也越来越重要。作为-个企业所进行的经营活动,不仅在于他向社会提供各种产品,同时也在于追求企业经济效益的回报,其本质的就是降低工程成本,创造更大的经济效益,使其企业有良性发展。     

市场调查中主要质量点的控制

市场调查的质量问题主要来自非抽样误差，要解决质量问题，必须找出主要质量点．实行全程性、全员性、全域性和超前性控制。     

Real Options, (Dis)Investment Decision-Making and Accounting Measures of Performance

This paper suggests that a residual income-type measure of performance can be designed which supports optimal investment and disinvestment decision-making in a real options framework involving the options to wait before investing and to abandon. The measure has a number of advantages and disadvantages. Nonetheless, the balance of advantage versus disadvantage for the proposed measure must be set against the inadequacies of other competing measures of performance and associated organisational designs. Even if the measure of performance suggested is not regarded as practically useful, it has another general advantage – it can be used as a benchmark against which to evaluate other performance measures with regard to their support of optimal investment and disinvestment decision-making in a real options framework.     

管住变化——生产现场质量管理的重点

文章论述了变化是对产品质量的最大威胁，生产现场质量管理的重点内容是管住变化，针对生产现场常见变化项目提出了各种控制方法。     

Beyond "Yes or No" - Extending Access Control in Groupware with Awareness and Negotiation

We present three scenarios concerning access to documents in three real world fields of application, which have in common that they are very difficult to support with classical anticipative access control systems. We show, how - based on a highly configurable notification and negotiation service, which is tightly integrated with a classical access control system - the common permission and denial options can be extended with awareness and negotiation and how this approach supports the three initial access scenarios. We also introduce our implementation of the notification and negotiation service in the PoliTeam project.     

On the Deadweight Cost of Production Requirements for Geographically Differentiated Agricultural Products

This article investigates the welfare effects of alternate producer collusion schemes in a context where collusion is authorized in order to cover fixed costs. Using a linear equilibrium displacement model, we find evidence that, when the producer group is allowed to control quota levels, an input quota policy entails a smaller absolute deadweight loss than an output quota policy. This finding suggests that if producer groups are allowed to resort to production-distorting instruments to limit output, they will make production choices that are less costly for society than if they had been allowed to directly control output levels.     

Is Financial Stress an Incentive for the Adoption of Businesslike Planning and Control in Local Government? A Comparative Study of Eight Dutch Municipalities

Hood has formulated the hypothesis that financial stress is a motive for the adoption of New Public Management (NPM), and particularly of businesslike instruments and styles in government. He has illustrated this hypothesis on a macro-level by comparing different OECD countries. The aim of this paper is to make a start with a micro-level test of this hypothesis by studying individual governmental organization, i.e. eight municipalities in the Netherlands. The financial stress hypothesis has been operationalised by assuming a negative relationship between the financial position of a municipality and the existence of businesslike planning and control instruments. The research shows that there is no evidence for the existence of this relationship. However, a conclusive judgement about the financial stress hypothesis seems to be impossible due to the fact that non-technical aspects of NPM were not taken into account, and also because of an – on average – upward bias in the financial position of the municipalities in the empirical investigation.     

浅谈双壁波纹管排水管道工程的质量控制要点

文章从排水管道工程施工的整个流程,包括管材、装运、测量放线、沟槽开挖、管道基础、安管、接口、检查井闭水试验、回填土等质量控制步骤,对排水管道工程施工中常见的一些质量问题进行了分析,并有针对性地提出了相应的质量控制措施。     

Economic Process Management and Its Application on Bank Industry

A renewal equation approach is proposed to derive the multiple special-cause cost model for a system with two dependent subprocesses. The economic individual X control chart and simple cause-selecting control chart are thus constructed to monitor the two subprocesses. They may be used to maintain the whole process with minimum cost and effectively distinguish which component of the subprocesses is out of control. The economic design parameters of these two control charts can be determined by minimizing the cost model using a simple grid search method. An example of its application on controlling service quality in the bank industry is given to illustrate the design procedure and its application. It shows that these control charts may be used to control not only manufacturing dependent subprocesses but also service organisations with dependent subprocesses.