An analysis on dealing with audit failure

Many highly publicized accounting scandals of the recent past seriously caused enormous losses to investors, hindered the healthy development of the capital market and damaged the credibility of the accounting profession. This paper gives a trial analysis on the reasons and precautionary measures of audit failure.     

An analysis of process industry production and inventory management systems

The process industries — those firms that add value by mixing, separating, forming and/or chemical reactions by either batch or continuous mode — continue to lag behind the discrete industries in the identification and implementation of effective production and inventory management (P&IM) techniques. A contributing factor is that the process industries have traditionally been lumped together and contrasted from the discrete industries as a whole, thus leading to misunderstandings regarding individual process industries. From site interviews and the literature, we identified four critical dimensions — planning resource requirements (for materials and capacity), tracking resource consumption, control of work-in-process (WIP), and degree of computerization — represented by seven variables by which to contrast and analyze process industries. Based on in-depth field studies of 19 diverse process plants, we find that there exist at least four distinct types of process industry P&IM systems: (1) simple, (2) common, (3) WIP-controlled, and (4) computerized.     

An analysis of research into the future of purchasing and supply management

Business organisations are going through rapid external environmental and internal organisational changes due to increasing globalisation, E-business, and outsourcing. As a result, the future of purchasing and supply management—as a function within organisations, as a process that spans organisation boundaries and as a profession—raises important concerns for both organisations and the purchasing professional. This paper considers a broad and rather fragmented body of empirical evidence and analyses 42 relevant empirical studies on the future of purchasing and supply management. The major findings are reported in terms of changes in business contexts, purchasing strategy, structure, role and responsibility, system development and skills. Cross-sectional comparative analyses were also conducted to examine variation by sector, firm type, people's roles in purchasing, and country. A number of major implications for the purchasing function, process and professional bodies are presented together with suggestions for future research to address significant gaps in the current body of knowledge.     

An application of organizational input–output analysis to hospital management

The main components of an acute-care hospital and the relationships among them are used to construct an organizational input–output model similar to those based on the interdependence among industries in an economy. The basic model makes it possible to forecast the personnel needed by each component in order to provide the services expected from it by the external environment and by the other hospital departments. Extensions of the basic model can be applied to health care organizations in general, used to analyze the implications of different organizational reforms or extended to include physical, financial, and other resources. The methods presented and the results obtained are of particular interest to managers of health care organizations, managers in general, and researchers in the theory of organization.     

Influence of earnings management on forecasting corporate failure

This paper studies the relationship between corporate failure forecasting and earnings management variables. Using a new threshold model approach that separates samples into different regimes according to a threshold variable, the authors examine regimes to evaluate the prediction capacities of earnings management variables. By proposing this threshold model and applying it innovatively, this research reveals boundaries within which earnings management variables can yield superior corporate failure forecasting. The inclusion of earnings management variables in corporate failure models improves failure prediction capacities for firms that manipulate substantial earnings. Furthermore, an accruals-based variable improves predictions of failed firms, but the real activities-based variable improves predictions of non-failed firms. These findings highlight the importance of indicators of the magnitude of earnings management and the tools used to improve the performance of corporate failure models. The proposed model can determine the predictive power of particular explanatory variables to forecast corporate failure.     

城市经营中的市场失灵和政府"失灵"

城市经营是目前理论界的一个热门课题.然而,目前关于城市经营的研究探讨,主要集中在城市经营的内涵、内容、经营对象以及经营模式等方面,对于城市经营中政府和市场的关系问题则涉及较少.在明确城市经营内涵的基础上,讨论了城市经营中政府和市场所存在的缺陷,并提出了相应的改善措施.     

An analysis of interrelationships between project management and student‐experience constructs

This article seeks to explore, through the utilization of correlational analysis, how the parameters that impact the student experience may be interrelated. We found that the experiences of students studying project management appear to be heavily influenced by e‐resource provisions and the actual experiences that the students are subjected to when using virtual learning environments (VLEs). These findings support previous research acknowledging that information and communications technology (ICT) plays an important role in teaching and learning project management. Students' experience of interpersonal skills also correlated uniquely and significantly with other constructs, supporting the premise that learning is integral to the development of interpersonal skills. Discussion surrounds the interdependency of student experiences adding to their learning and how future research should consider larger and more diverse samples to establish exactly what constructs detract and/or add to their learning in project management, which could then contribute to pedagogical discourse in other disciplines.     

An empirical analysis of green supply chain management in the German automotive industry

The purpose of this paper is the empirical investigation of the status quo of green supply chain management in the German automotive industry from a practitioner's point of view. Several aspects of green supply chain management, such as the point of time of implementation, the driving forces, the relevance of intended goals and their particular realization and the adoption of eco‐programs with suppliers and customers as well as internal and external barriers are analyzed. Furthermore, the link to different performance criteria is tested by inductive statistics in order to show the potential of green supply chain management for competitiveness. For this study, managers from the automotive supply industry in Germany were asked about their estimations in this regard. The main conclusion is that managers express the need for green supply chain management on the one hand but also see corresponding problems in terms of required resources on the other hand. Furthermore, the analyses show that green supply chain management leads to higher performance in terms of several performance criteria. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

Helping top management avoid failure during planned change

Managers use a variety of tactics to set directions, to identify ideas, and to implement plans during planned change. Some of these tactics were found to be quite successful, and others have high rates of failure. Failure stemmed from imposing ideas, adopting ideas after a limited search, and using power to implement plans. Managers were far more successful when objectives were set and the need for action made clear at the outset, when an unrestricted search for ideas was carried out, and when participation was used to entice people to go along with the planned change. Suggestions to improve practice are offered as steps to take and steps to avoid during planned change. © 1993 by John Wiley & Sons, Inc.     

基于企业经营分析的公司财务管理

大多数企业在对财务分析的时候,都会存在一些问题,本文将针对基于企业经营的财务分析过程做剖析,提出应该注意的事项,可以帮助企业更好地利用财务分析开展经营决策。     

An analysis of the relationship between total quality management-based human resource management practices and innovation

Innovative management models consider human resources to be a key dimension in the innovation process and its performance. In particular, the knowledge of the people making up the staff and their creativity is fundamental. However, scant study has been made of what specific type of policies and practices in human resource management fosters better knowledge, attitudes and behaviour in the staff that will lead to the best performance in innovation. This paper studies the relationship between the policies and practices of human resource management from the viewpoint of total quality management and performance in innovation. Specifically, it is argued that there is a direct relationship, as well as a possible moderating effect, of strategic orientation towards innovation. An empirical study made of 106 Spanish industrial firms found no evidence of this moderating effect, although it did find evidence of a direct relationship and, in particular, of the positive effects of teamwork on technological innovation.     

Success and failure in turnaround attempts. An analysis of SMEs within the Finnish Restructuring of Enterprises Act

This study focuses on the success and failure of small- and medium-sized enterprises (SMEs) attempting turnaround within Finland's Restructuring of Enterprises Act. In doing so, it aims to shed light on (1) how successful and unsuccessful SME turnarounds differ and (2) the effectiveness of the Finnish regime in promoting SME recovery. A preliminary review of the turnaround literature revealed 23 decline and recovery variables. Data on these variables were collected via a questionnaire sent to the administrators of failing SMEs that entered restructuring. Data from the sample of 228 returns were subjected to factor and logit analysis. The factor analysis finds four decline categories: poor management, high debt in adverse macroeconomy, an adverse microeconomic environment and one-off causes of decline. It also finds three recovery action categories: management change and cash generation, market reorientation and cost-cutting and retrenchment. The logit analysis finds that one-off causes of decline, management change and cash generation and cost-cutting and retrenchment are more important in successful turnarounds and that poor management and an adverse microeconomic environment are more important in unsuccessful turnarounds. The study also finds that the Finnish Restructuring of Enterprises Act has resulted in good rates of business survival. Fifty-four per cent of SMEs in our sample turnaround and survive.     

An analysis of the talent management challenges in a post-communist country: the case of Poland

There is a dearth of empirical studies on talent management (TM) in the emerging markets, and in particular a lack of research on TM in the countries of the Central and Eastern European (CEE) region. Our empirical study in 58 organisations in Poland, a major economy in the CEE region, is one of the first studies to examine TM in this context. Our study highlights the particular nature of the TM challenges facing organisations in Poland and shows that there is little evidence to suggest that Polish practice is converging with Western models. Our paper suggests that TM is likely to challenge many traditional management practices and attitudes which continue to dominate Polish culture in the period of transition to a market economy.     

完善土地管理的新契机

十七届三中全会以尊重和保护农民土地权益为主线,提出了深化土地管理制度改革的一些新要求,切中了当前工业化和城市化过程中由土地利益引发的社会问题的要害党的十七届三中全会以尊重和保护农民土地权益为主线,提出了深化土地管理制度改革的一些新要求,切中了当前工业化和城市化过程中由土地利益引发的社会问题的要害。     

知识管理项目绩效的一种评价方法

文章在以往的研究基础上,构建了一套知识管理项目绩效评估指标,并针对该评价体系存在的主观判断模糊性和信息不完全的特点,运用模糊数学和灰色系统理论,提出了知识管理项目绩效的灰色模糊综合评价模型,并结合具体算例,证明了该模型的有效性。     

项目风险管理分析

文章认为风险管理对项目的管理相当重要。建立良好的风险管理机制,科学的对项目风险进行识别、评价是项目管理流程中重要的环节。制定项目风险管理计划,对项目进行科学控制与监视,制定合理的风险管理规则,明确风险岗位与职责是使项目顺利进行的重要保障。     

顾客价值管理探析

当前,对于顾客价值的研究日趋深入.但是,顾客价值最关键最具现实意义的就是实现企业的顾客价值管理.对于企业而言,实施顾客价值管理是一项艰巨的任务,而成功的顾客价值管理无疑可以为企业营造新的竞争优势.     

管理评审的案例诊断及分析改进

全面质量管理有句名言，头头抓抓头头。ISO9000：2000标准的八项质量管理原则，给出了领导作用的要求，这说明无论是质量管理还是体系认证，关键都是领导。这一点还是世界质量管理之父戴明阐述的最精辟。他说“质量源自何处？答案是，高层管理者。公司的产品质量，不可能高于高层管理者所设定的质量水准。”戴明的这句名言，不仅道出了领导是质量的关键，而且指出了关键的关键是对质量水准的设定和策划。