The future shape of harmonization: the EU versus the IASC versus the SEC

The paper analyses the implications of the EUs proposal to permit large multi-national corporations (global players) to present their consolidated accounts in accordance with the IASs of the IASC. After an analysis of the problems faced by both the EU and the global players, it considers the chances of the EU and the IASC reaching agreement. A major problem is identified as being that the IASC is dominated by the Anglo-American approach to financial reporting which is fundamentally different from the Continental European approach followed in the EUs directives. It is felt that a compromise might be achieved if both the EU and the IASC agreed to restrict the application of IASs to the consolidated accounts of the global players. Finally the position of the American SEC is considered in the light of the IASC-IOSCO agreement. The paper concludes that it is improbable that the SEC will accept the IASs for listing purposes on Wall Street.     

Conservation and laundry: using outside vendors to clean reusable linens

Using outside laundry facilities is a viable and efficient means for hospitals to clean and sanitize soiled linens. Such services also allow hospitals to achieve cost-effective linen systems. All kinds of linen products, including gowns, sheets, blankets, pillowcases, mops, diapers, and surgical textiles, are easily processed through such purveyors. Even newer fabrics with improved barrier protection qualities can be serviced. The three elements that make up the laundry cost equation are purchasing, processing, and usage. Improvements and reductions in any one of these areas positively affect the other two. With this in mind, a hospital and an outside laundry service should work closely together to improve linen management, to control usage, and to remove waste, thus reducing hospitals' per-patient-day costs. Close interaction and teamwork will make the relationship work with dynamic results. Together, both parties will grow and meet the ever-evolving needs of the health care industry.     

Mining the past to determine the future: Comments

In forecasting, data mining is frequently perceived as a distinct technological discipline without immediate relevance to the challenges of time series prediction. However, Hand (2009) postulates that when the large cross-sectional datasets of data mining and the high-frequency time series of forecasting converge, common problems and opportunities are created for the two disciplines. This commentary attempts to establish the relationship between data mining and forecasting via the dataset properties of aggregate and disaggregate modelling, in order to identify areas where research in data mining may contribute to current forecasting challenges, and vice versa. To forecasting, data mining offers insights on how to handle large, sparse datasets with many binary variables, in feature and instance selection. Furthermore data mining and related disciplines may stimulate research into how to overcome selectivity bias using reject inference on observational datasets and, through the use of experimental time series data, how to extend the utility and costs of errors beyond measuring performance, and how to find suitable time series benchmarks to evaluate computer intensive algorithms. Equally, data mining can profit from forecasting’s expertise in handling nonstationary data to counter the out-of-date-data problem, and how to develop empirical evidence beyond the fine tuning of algorithms, leading to a number of potential synergies and stimulating research in both data mining and forecasting.     

管理者如何赢得企业的未来

80后是企业的未来,而如何赢得80后的信赖,无疑成了当今管理者的共同话题。企业人力资源管理面临的新挑战难以深度沟通的价值理念:80后们认     

People consultation to construct the future: A Delphi application

This work presents the Delphi method, in its Policy Delphi variant, as an efficient mechanism for carrying out consultations regarding regulatory actions that affect professional bureaucracies, and also, in the last analysis, for forecasting and constructing their future. The Delphi application presented here incorporates some specific characteristics which are aimed at making the plurality of opinions in the organisation under analysis visible, facilitating reasoned debate, minimising the risk of manipulation by study leaders, and maximising the generalised acceptance of the results by the whole collective.This study was performed on the university community of the Basque Country, prior to the enactment of the Act which was to organise the Basque university system. Its results, which were accepted as being representative of the real dissensus existing in the community, constituted a valuable input for the final drawing up of the Act, and for its acceptance without conflict.This Delphi application cannot be classified within its traditional field of exploratory forecasting, but it can be situated within the normative sphere, geared towards the construction of a desired future.     

Mining the past to determine the future: Problems and possibilities

Technological advances mean that vast data sets are increasingly common. Such data sets provide us with unparallelled opportunities for modelling and predicting the likely outcome of future events. However, such data sets may also bring with them new challenges and difficulties. An awareness of these, and of the weaknesses as well as the possibilities of these large data sets, is necessary if useful forecasts are to be made. This paper looks at some of these difficulties, using illustrations with applications from various areas.     

A framework for the identification of reusable processes

A significant challenge that faces IT management is that of aligning the IT infrastructure of an enterprise with its business goals and practices, also called business-IT alignment. A particular business-IT alignment approach, the foundation for execution approach, was well-accepted by practitioners due to a novel construct, called the operating model (OM). The OM supports business-IT alignment by directing the coherent and consistent design of business and IT components. Even though the OM is a popular construct, our previous research detected the need to enhance the OM, since the OM does not specify methods to identify opportunities for data sharing and process reuse in an enterprise. In this article, we address one of the identified deficiencies in the OM. We present a process reuse identification framework (PRIF) that could be used to enhance the OM in identifying process reuse opportunities in an enterprise. We applied design research to develop PRIF as an artefact, where the development process of PRIF was facilitated by means of the business-IT alignment model (BIAM). We demonstrate the use of the PRIF as well as report on the results of evaluating PRIF in terms of its usefulness and ease-of-use, using experimentation and a questionnaire.     

A case history: forging a "reusable" alliance

This article presents the focus of partnerships in the future of health care providers. It discusses the necessity for partnerships as well as the mutual benefits that must be a vital part of the relationship. The article also shows specific information about and outlines the value of a specific partnership between the Medical Center of Central Georgia and Medline Industries. The future of health care delivery and reform will depend on different types of partnerships and that all the providers of services and products, as well as health care delivery, must be willing to aggressively align with partners.