内部控制缺陷与会计稳健性相关性研究

在内部控制信息强制披露的制度背景下,采用多元线性回归分析方法,选取深市主板A股上市公司2012—2013年的数据,从内部控制缺陷披露及整改两个方面实证考察内部控制缺陷与会计稳健性的相关性。研究发现:披露内部控制缺陷的公司,会计稳健性较弱,在对内部控制缺陷进行整改后,会计稳健性得到提升。因此,完善的内部控制体系对提高公司会计稳健性水平有重要作用。     

内部控制、会计稳健性与盈余质量的研究——以煤炭行业上市公司为例

选用2011-2019年我国深、沪两市煤炭行业上市公司为研究对象,实证分析研究内部控制、会计稳健性与盈余质量的关系.结果 表明:内部控制对煤炭行业上市公司盈余质量产生正向激励;内部控制对会计稳健性产生正向激励;会计稳健性会降低盈余管理程度从而提高盈余质量;引入会计稳健性作为中介变量后,内部控制与盈余质量的关系仍然显著....     

航天型号产品关重特性控制标准研究

航天型号产品技术难度大、配套关系复杂、系统间协调匹配度要求高,航天型号质量管理过程中将关键、重要产品的性能、参数和技术要求按照特性分类要求设置为关键特性、重要特性(以下简称关重特性)进行控制。关重特性的控制是航天型号管理中针对影响人身安全、系统失效或型号成败的重要措施,是将质量控制落实到设计、工艺、生产环节的重要手段。     

化工工艺安全设计中危险识别和控制研究

科技的发展推动了化工工艺设计的全面提高,化工工艺设计应用的范围也逐渐扩大,化工工艺设计的广泛使用改变了人们的生活,并且推动了社会的进一步发展。现阶段化工工艺在设计的过程中仍然存在一系列问题,相关人员应该对这些问题进行全面分析,对化工工艺安全设计进行有效的危险识别,并进行科学的控制。为了更好的推进化工工艺设计的进一步发展,本文将对化工工艺安全设计中危险识别和控制进行全面研究。     

A dynamic model for the optimization of decoupling point and production planning in a supply chain

In this paper, we propose a dynamic model to simultaneously determine the optimal position of the decoupling point and production-inventory plan in a supply chain such that the total cost of the deviation from the target production rate and the target inventory level is minimized. Using the optimal control theory, we derive the closed form of the optimal solution when the production smoothing policy and the zero-inventory policy are applied. The result indicates that under the production smoothing policy, the overestimation of demand rate during the pre-decoupling stage guarantees the existence of the optimal decoupling point; meanwhile the optimal decoupling point exists under zero-inventory policy when the demand rate is underestimated. Also we perform mathematical analysis on the behavior of the optimal production rate and the inventory level and the effect of problem parameters such as the length of the product life cycle and the forecast error on the performance.     

Discrete-order admission ATP model with joint effect of margin and order size in a MTO environment

Swarming demands and seasonality periodically induce a stringent capacity problem in the made-to-order (MTO) B2B environment. Desirable order admission is a tactic with minimal application cost for handling this problem. A real-time order admission problem with limited major-customer population and batch-size demand with heterogeneous distributions is modeled as a dynamic and stochastic knapsack problem. The optimality of the Markovian deterministic reward-threshold policy is verified. Optimal policy, basic policy, and the capacity rationing method are compared in the designed experiment. The numerical results suggest great potential for increasing profit using the optimal order admission policy for MTO businesses.     

Consensual control through the articulation of technology and local culture: evidence from a textile factory in Turkey

This article focuses on the complex network of control and consent through the articulation of technology and local culture in the workplace. The dynamics of this network are embedded in the interplay of global and local markets. The article explores these dynamics by focusing on the distinctive characteristics of a Central Anatolian city, Çorum, based on a case study conducted in Turkey. We observe how globalised patterns of control and consent are reproduced through the articulation of new technologies and the conservative culture specific to this locality. During the negotiations between employers and employees, this interplay plays a significant role in the construction of work realities. The consensual control produced within the framework of conservative values leads to a consensual hegemony in the organisation of labour process.     

Development of the conceptual model of energy and utility management in textile processing: A soft systems approach

This paper aims to use soft systems methodology (SSM) to identify management support system opportunities for managing energy and utility usage in textile manufacturing processes. It presents an approach based on SSM to analyze the complex situation of developing an effective energy and utility management support system (EUMSS). This involves the identification of the scope of the system and user requirements, conceptual modeling of complex problem situations, identification of actors and decision processes, and information-needs modeling. The current study pioneers the examination of the application of SSM to the development of a novel EUMSS and contributes to the body of information systems knowledge in the context of EUMSS design. There appears to be limited academic research in the field of energy and utility system development and, in particular, in the area of EUMSS design, and none in the area of the application of SSM to EUMSS design. In addition, the modeling process could be beneficial if EUMSS design ideas could be widely shared and discussed. The identified scope and system requirements can serve as a guideline for designing and developing an effective EUMSS for textile processing.     

Connecting at the edge: Cycles of commodification and labour control within food delivery platform work in Belgium

In this paper we examine how commodification and labour control unfold within a digital labour platform, focusing on the connections between the platform, its users and workers. Based on a qualitative study covering couriers, clients, restaurants and the management of a food delivery platform in Belgium, we shed light on the complexity of commodification, explaining how the platform simultaneously empowers and disempowers all participants. We illustrate how the platform fosters commodification by granting access to transactions and fuelling competition, while at the same time increasing dependency through withholding information from users and workers. In so doing, we contribute to understanding how platforms exert control and create, extract and capture value by connecting users and workers with each other through the use of digital technology.     

‘You monitor performance at every hour’: labour and the management of performance in the supermarket supply chain

With reference to the performance management research agenda, this article focuses on the politics of production in food manufacturing and distribution companies in the supermarket supply chain. Burawoy's concept of ‘factory regimes’ is utilised to explore the broader context of labour process change in inter‐linked organisations in the retail supply chain. The article examines the extent to which new despotic or coercive regime characteristics are emerging that weakens the power of both suppliers and labour. In revealing changes in the nature and dynamics of performance regimes within these organisations, the article exposes the connections and linkages between workplaces as distinct moments in the integrated circuit of capital.