房地产企业成本管理各环节的内部审计策略分析

"高投入、高风险、高产出"的房地产行业特征,使得房地产企业之间的竞争愈演愈烈。企业要想在市场竞争中取胜,必须做好企业的内部审计工作。本文从房地产企业在成本管理环节中出现的风险,提出房地产企业成本管理各环节的内部审计策略。     

房地产内部控制实施现状及对策分析

随着我国近几年不断的宏观调控,房地产企业正在面临着转型升级。在新市场经济环境下,房地产业面临诸多挑战,为保证房地产业的稳定发展,优化增强房地产企业内部调控,使企业内部管理结构与不断发展的市场经济相适应就显得格外重要。因此,本文将以分析我国房地产企业实施内部控制的现状为基础,并针对未来发展过程中如何有效加强房地产企业内部控制提出相关对策,以推动房地产行业的平稳、健康发展。     

房地产企业财务管理与成本管控

现阶段我国经济发展飞速，许多房地产企业开始意识到自身的优化升级。同时一些失败的经验也告诉房地产企业经营者不能只关注企业的外部发展，还应重视企业内部财务控制。房地产行业竞争激烈，开发周期长，投入大，存在众多不确定的因素。因此房地产企业更应重视财务管理和成本管控。文章从房地产企业内部财务管理与成本管控工作的关系和意义出发，阐述了当前存在的问题，并提出了相关解决措施。     

建筑企业财务风险防范与内部控制

随着市场经济的不断发展，企业财务风险管理与内部控制也越来越得到重视，相关技术已经广泛应用到各行各业，建筑企业也不例外。建筑企业做好财务风险管理和内部控制，可以有效降低建筑企业成本，防范财务风险，增强企业竞争力，提高企业经济效益。本文对建筑企业的财务风险、管理现状进行了分析，并针对财务风险防范和内部控制提出了方法。     

会计在房地产筹资与成本控制中的作用

新中国成立后,我国经济开始复苏和发展,房地产行业迅速崛起。企业生存就是获取利益,那么企业为了赚取利润,就必须做好成本控制,发挥会计在房地产筹资与成本控制中的作用,从而提高企业财务控制监督水平。     

浅析房地产开发企业成本管理中存在的问题及对策

随着我国市场经济的发展和宏观调控力度的不断加强,房地产行业竞争出现愈演愈烈的发展趋势。面对本行业的激烈竞争和国家宏观调控的不断干预,房地产开发企业应从内部管理入手,加强项目的成本管理,从而达到降低成本和提高竞争力的目的。本文通过对目前房地产开发企业在成本管理中存在的问题,对加强房地产开发企业成本管理提出合理化建议。     

试析房地产企业成本控制的有效措施

作为资金量巨大的房地产企业来说,其要想实现最大化的利润,就要最大限度的降低成本。对于房地产企业来说,就是要做好成本控制工作。本文将围绕该主题展开进一步的讨论。首先简要介绍了房地产企业的成本构成和特征,并具体分析了当前房地产企业成本控制中面临的主要问题和困难,有针对性的提出了一些强化房地产企业成本控制的有效措施,从纵深来挖掘出房地产企业成本控制的最大化作用,从而促进房地产企业的正常高效运行,以房地产企业的最大化效益和长远发展作为根本的评判标准,进一步推进房地产企业的精细化管理工作和发展前景。     

市场经济条件下建筑与房地产市场开发策略与发展方向

随着我国社会主义市场经济的蓬勃发展，建筑行业飞速发展，随之而来是房地产行业不断壮大，建筑与房地产两者互相促进、相辅相成，但是在市场经济条件下，建筑与房地产市场开发面临新的挑战和机遇，需要相关企业部门结合自身实际发展情况和社会发展需求，采取积极措施解决建筑行业与房地产行业发展所遇到问题，确保二者长远健康发展。文章在市场经济条件前提下，分析建筑与房地产市场开发存在的困难，提出了解决建筑与房地产市场开发困难的有效策略，如大力支持政府宏观调控、做好建筑与房地产市场开发的调研、拓宽房地产开发企业融资渠道，以及确保装修装饰材料环保节能等，并对建筑与房地产市场开发未来发展方向进行探讨。     

房地产企业会计内控制度的建立和完善探究

通常,房地产企业开发的项目进展期限较长,而且受到投资量大的影响导致房地产企业面临的风险较高。所以,房地产企业必须创建高效的内控制度,进而使得房地产企业的发展项目和发展目标均保持可持续发展的理念。会计内部管控在房地产企业内部管控中占据重要地位,能够高效减少房地产企业的基础成本,增强房地产企业在市场中的竞争优势,继而保证房地产企业完成预期的目标。论文对房地产企业会计内控制度的创建和改善展开了深度的研究和归纳总结,期望为房地产企业的发展提供一定的借鉴。     

房地产企业成本控制探析

我国的房地产业经过多年的发展,已经逐步成为国民经济的支柱产业。目前,我国的房地产企业总体上取得了较大的发展,但成本控制水平较低,成本浪费现象比较严重,严重限制了房地产企业的持续发展,在激烈的市场经济环境下,如何有效地进行成本控制,从而降低成本、提高经济效益,促进其持续快速发展,成为房地产企业生存发展的关键问题。     

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.     

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.     

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.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。     

浅谈大体积混凝土裂缝的控制

大体积混凝土的裂缝问题是实际工程中长期困扰工程技术人员的问题,其控制技术的研究是混凝土结构研究的热点问题,具有重大的学术价值和潜伏的工程背景。     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.