浅谈高科技环境下的产品成本计算

浅谈高科技环境下的产品成本计算李天民，蒋雅琴一、传统成本会计存在的问题近几十年来，现代制造环境正经历着巨大变革，出现了高级制造技术（ＡＭＴｓ，例如电脑综合制造与弹性制造系统）以及新的管理方法（例如全面质量管理、及时制与最优生产工艺等）。在不断变化的市...     

高科技的负面影响

一、高科技使社会再次分出了"阶层" 　　张先生最近有点沮丧,作为有着 30年丰富经验的高级会计师,他的阅历和专业知识都是首屈一指的。但是在日新月异的新技术面前,他却有些手足无措：家里的 VCD、音响设备他不会用,生日时儿子送他的"商务通"被束之高阁,电脑更是一窍不通。这种例子在今天的生活中比比皆是。仅凭有知识已不足以代表你能够跟得上时代的潮流,似乎技术越发展,人们离自己熟悉的生活越远,于是,一方面有人已经在用网络购物交税了,另一方面有些人还不敢乘电梯,不会用电饭煲。这种无形的分化并非是按受教育的程度来进行…     

业务高科技运作下银行内控手段的跟进

面对21世纪全球金融的新兴市场，国有商业银行在树立新型经营理念，重视综合功能领先的同时，均加快了业务高科技手段的运用，特别是对于准确率要求高、业务量大的一线操作型业务。然而在大力运用和发展高科技手段的同时，由于业务操作程序的变化，部分原先操作方式相应的内控制办法的不适应性亦日趋明显。     

高科技背景下金融机构的反洗钱策略

随着高新技术在金融机构的不断应用，在方便客户的同时，也给犯罪分子洗钱带来了便利。本文从央行刚颁布的三个文件中体会出来的观点——无论是通过现金或以电子为媒介现金交易，小额保持匿名，而大额和可疑交易应可以查明各种具体信息——出发，思考了金融机构如何在新形式下反洗钱的策略，并提出了一些具体建议。     

中小高科技企业对相关税收政策的反映

中心高科技企业产品的研发过程分为三代，即维护开发、研发。研发环节的人员素质最高，薪酬也最高。     

探讨高科技时代下民商法的创新理念

经济的快速发展促进了人们生活水平的提高,也推动了不同行业的进步和发展。大数据时代促使人们的思维观念、价值观念都发生了转变,因此随着时代的发展,与人们生活息息相关的法律法规也需要进行创新。本文以此为出发点,围绕高科技时代下民商法的创新理念,着重从影响、必要性、问题及创新四个方面来综合阐述。     

Redefining competition in health care

The U.S. health care system is in bad shape. Medical services are restricted or rationed, many patients receive poor care, and high rates of preventable medical error persist. There are wide and inexplicable differences in costs and quality among providers and across geographic areas. In well-functioning competitive markets--think computers, mobile communications, and banking--these outcomes would be inconceivable. In health care, these results are intolerable, with life and quality of life at stake. Competition in health care needs to change, say the authors. It currently operates at the wrong level. Payers, health plans, providers, physicians, and others in the system wrangle over the wrong things, in the wrong locations, and at the wrong times. System participants divide value instead of creating it. (And in some instances, they destroy it.) They shift costs onto one another, restrict access to care, stifle innovation, and hoard information--all without truly benefiting patients. This form of zero-sum competition must end, the authors argue, and must be replaced by competition at the level of preventing, diagnosing, and treating individual conditions and diseases. Among the authors' well-researched recommendations for reform: Standardized information about individual diseases and treatments should be collected and disseminated widely so patients can make informed choices about their care. Payers, providers, and health plans should establish transparent billing and pricing mechanisms to reduce cost shifting, confusion, pricing discrimination, and other inefficiencies in the system. And health care providers should be experts in certain conditions and treatments rather than try to be all things to all people. U.S. employers can also play a big role in reform by changing how they manage their health benefits.     

Short PR interval

A short PR interval may be associated with an otherwise normal electrocardiogram or a myriad of bizarre electrocardiographic abnormalities. Clinically, the individual may be asymptomatic or experience a variety of complex arrhythmias, which may be disabling and rarely cause sudden death. In life insurance applicants, it is important to recognize these abnormalities and to assess their risk appropriately.     

超越巅峰超越自我--南天发布PR9暨南天40万台PR系列存折打印机下线

5月,南天公司在春城昆明召开了"2004年南天新一代存折打印机PR9产品发布会暨40万台PR系列打印机下线仪式".信息产业部电子信息产品管理司张琪司长、云南省及有关行业的领导,以及100多位行业用户代表到会祝贺.会议标志着南天实现了电子信息技术和产品研发、生产的又一次创新与飞跃,同时也再次超越了同业,超越了自我.     

PR-2存折打印机的维护和维修

PR-2存折打印机在我国金融系统应用广泛,它的特点是:打印精度高,自动识别纸厚度,兼容多种机型,软件增加了智能升级、下载等新功能.笔者在日常工作中,通过对PR-2打印机日常维护和维修的经验积累,总结了一些实际经验,希望和大家交流.     

The Role of Financial Appraisal in Decisions to Acquire Advanced Manufacturing Technology

There have been suggestions that the financial appraisal techniques which are commonly applied to capital expenditure proposals may be unsuitable for evaluating proposals concerned with the acquisition of advanced manufacturing technology. This paper reviews the arguments advanced to justify exempting such proposals from financial appraisal. It is argued that the case against financial appraisal is not substantiated. The difficulties cited by the critics of financial appraisal can be resolved by better management of the appraisal process.     

Redefining 'Competition' as 'Competitiveness'—The Best Value Activities of Registered Social Landlords

This article draws on studies of 23 Best Value pilots in the housing sector to assess the ways in which competition has been incorporated into Best Value strategies. While out-sourcing appeared to comprise a very small element of pilot activities, closer examination identified a range of approaches taken by Registered Social Landlords (RSLs) to providing a more competitive service. Like local authorities, RSLs are struggling with the 'make-or-buy' decision. Pilots identified three essential prerequisites for using competition to promote Best Value: specifying services, finding out about suppliers, and acquiring client skills.     

Gilded and gelded. Hard-won lessons from the PR wars

A golden statue of a winged youth once perched on the roof of AT&T's old headquarters. But when AT&T lowered the 24-foot-high statue for regilding so that it could be placed in the company's new headquarters, the chairman was shocked to discover that the figure was anatomically correct. So he decreed that it also be gelded. The altered "Golden Boy" thus became a metaphor for AT&T's recent embattled history, and it serves as a cautionary symbol for all companies operating in today's brutal business environment, where perception can be as important as reality. While image consultants and executives work to gild a company's image, special interest groups and the media can geld a company with countless little cuts. The author, a former executive vice president of public relations for AT&T, provides an insider's view of some of the company's most painful public-relations scrapes. They include the collapse of two apparent CEO succession plans, AT&T's inability to meet heightened expectations after Mike Armstrong was appointed CEO, and the racially charged furor over a cartoon in an employee publication. The author offers four lessons: Don't become hypnotized by your own buzz; understand the way the business media think; address the needs of all your stakeholders; and be sensitive to the possible emotional resonance of what appear to be straightforward facts. To illustrate the final point, the author mentions AT&T's elimination of 40,000 jobs in 1996. Wall Street was impressed, but NBC's Tom Brokaw said the workforce reduction might signal "another long, anxious year for the American middle class." No rational argument from AT&T could overcome the layoffs' symbolic impact. Wounded but wiser after numerous public-relations battles, the company eventually learned to stop aggregating job-reduction information for the media.