基于价值链管理的内部控制研究

内部控制是价值链企业开展全面业务合作,实现价值链管理目标的保证。本文从价值链、价值链管理及内部控制的内涵入手,阐述了价值链管理与基于价值链管理的内部控制的互动机制,价值链管理对内部控制要素的影响,基于价值链管理的内部控制模式构建。     

IT环境下价值链内部控制模式探讨

内部控制是价值链企业开展全面业务合作、实现价值链管理目标的保证。本文用控制理论的思想对价值链内部控制问题进行了深入研究,分析了价值链内部控制的特点、目标,并从价值链内部控制的特点出发构建了价值链内部控制模型。     

IT环境下价值链内部控制模式探讨

内部控制是价值链企业开展全面业务合作、实现价值链管理目标的保证。本文用控制理论的思想对价值链内部控制问题进行了深入研究,分析了价值链内部控制的特点、目标,并从价值链内部控制的特点出发构建了价值链内部控制模型。     

基于价值链的高新技术企业成本控制方法研究

高新技术企业逐渐成为我国技术创新的主体,得到了迅速发展,为在竞争中保持优势,对成本控制的管理越来越受到企业的重视。基于价值链理论的成本控制方法突破了传统的成本控制模式,它结合企业的竞争战略,对产品的整个生命周期进行控制。本文基于此进行探讨,并结合无人直升机企业案例进行分析。首先通过价值链理论和成本管理方法理论的解读,在此基础上分析基于价值链理论在高新技术企业中成本控制的特点和优势。其次通过基于价值链理论和一些成本管理方法相结合,以无人机企业为例,在企业内部价值链及上下游外部价值链中进行运用。最后总结基于价值链体系在高新技术企业中应用的优势,来研究如何优化并形成企业自身的价值链,加强对整个价值链成本的控制,最终提高企业的竞争力。     

试论企业信息系统的内部控制——基于信息链的角度

本文从价值链理论出发，分析了传统企业信息系统的缺点，引出价值链企业中的信息链的构成和优势，从信息链的自身特征探讨基于信息链的角度的企业信息系统的内部控制。基于信息链的角度的企业信息系统的内部控制主要是针对价值链中各企业间流转的信息进行操作、管理、维护、监督和控制，保证信息的可靠性、相关性、及时性、完整性和安全性，提高企业信息系统的功能，提升内部控制的作用，实现企业价值增值最大化的目标．     

基于价值链视角的企业采购成本管理优化研究

采购成本管理是成本管理的重要内容之一，也是企业加强成本控制、提高经济效益的关键环节。本文基于价值链视角对企业采购成本管理进行研究，将价值链元素融入采购成本管理，旨在提升采购成本管理水平，加强成本控制，调整企业内部价值链，形成完善的闭环管理体系。本文首先阐述了价值链与采购成本的内涵，然后分析了价值链视角下企业采购成本管理优化的现状，最后提出了企业采购成本管理优化的路径和措施，以期能够为企业健康、高效、稳健的发展提供有益参考。     

以作业成本管理为基础的企业内部成本会计初探

内部成本会计是指在价值链管理环境下．以保持和赢得企业竞争优势为目标,结合传统成本会计工作．通过特定的方法．对企业内部价值进行成本方面的控制与管理．目的在于科学管理企业内部成本的成本会计。企业内部成本会计,是企业整条价值链上最为核心的部分．也是最能发挥企业内部主观能动性的环节,对于基于价值链管理的现代成本会计有着重要意义。     

基于价值链会计理论的企业成本管理模式研究

激烈的市场环境,促使企业成本价值链管理思想的盛行与不断发展,它将企业与供应商、代理商、客户形成整体价值链,彻底改变传统低成本引发的,企业与上、下游企业在利益分配间激烈的价格矛盾,提高了企业持续长久的竞争力。建立在价值链管理下的企业内部成本会计是基于价值链管理的现代成本会计工作的核心与基础,是整条价值链上最为重要的一部分。做好基于价值链管理的内部成本会计管理,是企业整条价值链上最为核心的部分,主观能动的发挥出企业内部环节的有效管理,它对于基于价值链管理的现代成本会计有着重要意义,也是提高企业整体价值链的核心竞争能力,确保企业长久的发展。因此,对建立在基于价值链管理思想指导下的内部成本会计研究具有重要的现实积极意义。     

构建价值链视角下成本控制保障体系的探讨

本文从价值链的角度分析了现行企业成本控制的缺陷、企业内部价值链和外部价值链与成本控制的关系,提出了构建基于价值链视角的成本控制保障体系的思路.     

构建价值链视角下成本控制保障体系的探讨

本文从价值链的角度分析了现行企业成本控制的缺陷、企业内部价值链和外部价值链与成本控制的关系,提出了构建基于价值链视角的成本控制保障体系的思路。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.