构建模块化会计实践教学体系的思考

目前，各高职院校对会计专业教学都已采用会计实践教学方式，但由于条件限制，实践中普遍存在一些问题，造成会计实践教学效果欠佳。所以，建议引入模块化教学思路，在会计实践教学中建立模块化教学体系。在传统基础上，结合市场需求划分教学模块，灵活选择模块进行实践，帮助学生了解市场扫实际会计工作，以期让会计实践教学效果更为显著。     

基于模块化核心的流程银行变革研究

模块化管理是当前国际银行变革与发展的主流模式,模块化以网络化的组织形式,实现了各种资源在银行内部、银行与外部经济组织之间的有效整合。模块化体现了客户导向、市场观念和成本的最小化等基本管理理念。模块化应用到流程银行建设是中国金融界的全新经营管理视角和新的尝试,既借鉴了美国等企业和银行的成功经验,又为了解决中国银行业突出存在的问题——部门银行。中国目前的银行开始实行了一些流程银行方面的初步探索,但认识还不清晰,措施还不完善,变革成效还不明显,未来的变革之路还很长。流程银行的模块化研究很好的回答了这一系列的管理问题,指明了中国商业银行未来"流程银行"建设的目标和方向。     

新型组合式输尿管软镜治疗肾结石的手术配合

目的：探讨新型组合式输尿管软镜治疗肾结石的手术配合要点及护理。方法对60例肾结石患者采用德国铂立组合式输尿管软镜治疗和护理,并对其临床效果进行回顾性分析。结果60例患者手术时间为35～90 min,平均（66±15）min,手术过程顺利,结石均完全取出,无残留;术后切口愈合良好,无严重出血、感染等并发症发生,均康复出院。结论输尿管软镜治疗肾结石患者手术切口小,技术含量高,手术室护士熟悉相关器械、熟练掌握手术配合步骤及加强护理配合至关重要。     

宋朝李诫编修《营造法式》对古代建筑标准化的贡献

中国古代封建政府中科技官职的设立，不但对古代科技的发展起到极大推动作用，也对古代标准化有重要的促进作用。宋朝李诫就是我国建筑史上受命于朝廷的官员“将作监”，是对建筑技术和标准的发展起到非常重要推动作用的人物。他编修的《营造法式》是我国建筑史上出现的一部重要技术法规，其内容是集建筑设计和施工技术手册、技术标准和规范、劳动定额为一体的专著。其中的材分模数制和斗棋结构是我国建筑史上非常重要的标准化成果。     

Optimal safety stock levels of subassemblies and manufacturing components

In order to control the time to market and manufacturing costs, companies produce and purchase many parts and components before receiving customer orders. Consequently, demand forecasting is a critical decision process. Using modular product design and super bills of materials are two effective strategies for developing a reliable demand forecasting process. They reduce the probability of stockouts in diversified production contexts. Furthermore, managing and controlling safety stocks for pre-assembled modules provide an effective solution to the problem of minimizing the effects of forecast errors. This paper develops, evaluates, and applies innovative cost-based analytical models so that the optimal safety stock of modular subassemblies and components in assembly to order and manufacturing to order systems, respectively, can be rapidly quantified. The implementation of the proposed models in two industrial case applications demonstrates that they significantly reduce the safety stock inventory levels and the global logistical cost.     

无线通信装备模块化设计研究

对无线通信装备工厂级、设备级、系统级模块化设计进行了分析,根据软件通信体系结构,提出了模块化通信装备的设计思想,对其相应的标准体系和验证模型进行了重点研究。     

财务管理专业《内部控制学》课程的教学改革方案设计

在我国当前内部控制的教学模式相对落后、教学改革几乎空白的背景下,本文以四川师范大学商学院财务管理专业为依托,针对《内部控制学》课程的教学内容制定了“实践模拟教学体系”,为保证教学目标的实现构建了“组合式教学法”.灵活多样的教学方法相互融合且交替使用于不同的教学内容中,由此设计出一套完整严密的教学改革总体方案.     

大数据环境特征对IT外包项目绩效的影响

对知识密集型的IT外包行业来说,大数据环境成为接包企业潜在的知识来源。然而,大数据环境是否真的促进IT接包项目绩效？如何从中获益？现有文献对这些问题缺乏研究。基于资源编排理论,探讨了大数据易得性和冗杂性对IT接包项目绩效的直接影响,检验了功能组合和专项突破两种软件开发策略的调节作用,提出6条假设,采用195个IT外包项目数据进行检验。研究发现,大数据易得性显著提高接包项目绩效,而大数据冗杂性显著降低项目绩效;功能组合策略增强而专项突破策略削弱了大数据易得性对项目绩效的促进作用;两种开发策略对大数据冗杂性与项目绩效关系的调节作用不显著。     

核心企业治理能力对模块化组织价值创新的影响

模块化组织中核心企业治理能力直接关系到组织价值创新绩效。构建了核心企业治理能力影响模块化组织价值创新的概念模型,并将环境动态性作为调节变量引入该模型。基于268家以模块化方式运行的样本企业数据开展实证研究发现：核心企业治理能力所包含的系统设计能力、合作主导能力、关系协调能力和知识重构能力均对模块化组织价值创新产生了正向影响。其中,系统设计能力对组织价值创新的促进作用最大,其它依次为关系协调能力、知识重构能力和合作主导能力;在环境动态性的调节作用下,核心企业关系协调能力和知识重构能力会增强对组织价值创新的正向影响,而系统设计能力和合作主导能力会削弱对组织价值创新的正向影响。     

The impact of a firm's make, pseudo-make, or buy strategy on product performance

The bulk of the product architecture and make-buy choice literature deals with product architecture changes from integral to modular form. This development is often associated with a firm's tendency to change from a make to a buy strategy. However, a few studies investigate the change of product architecture in the reverse direction - from modular to integral form - and the subsequent change in the firm sourcing decision from a buy to a make strategy. These studies hold to the presumption that a firm following a make strategy will outperform firms following a buy strategy in dealing with integral product architectures. Based on the knowledge-based view, we argue for the viability of a sourcing strategy between the pure make and buy strategies - a pseudo-make strategy. We also argue that as product architecture changes from a modular to integral form, firms adopting this pseudo-make strategy are likely to show better product performance than firms following a pure make or buy strategy due to the relative knowledge advantages of the pseudo-make strategy in dealing with the integral product architecture. We examine the impact of the make/pseudo-make/buy strategies on product performance in the U.S. bicycle derailleur and freewheel market from 1980 to 1992 and provide theoretical and managerial implications of our results. Our findings highlight an important distinction between the pseudo-make and make-buy strategies that has not previously been fully appreciated in the extant literature, and as a result increases our understanding of why some firms do not switch strategies from a buy to a make strategy when product architecture changes from modular to integral form as previously expected.