基于作业成本法的企业物流成本研究

针对我国物流成本现状及物流成本的特点，结合作业成本法的原理提出了物流作业成本法。指出物流作业成本法能为企业提供准确、完拯的成本信息，同时还是优化物流活动、加强物流成本管理的有力工具。     

企业物流运作能力对物流成本的影响分析

物流能力直接影响企业物流成本，本文通过构建详细的物流运作能力体系，分析了其对物流成本的影响机理，揭示了物流运作能力对于降低物流成本的作用，并对如何优化物流成本提出了几点建议。     

矿石物流成本分析与优化措施

本文通过对安铜矿石采购实际成本组成的分析和探讨，对组成中的各部分进行全面的分析，探讨物流管理过程中的工作重点，并针对这些重点来采取措施，进行物流分析，优化物流供应链关系，并借助信息化手段提高管理效率，达到提高企业竞争力的目的。     

基于作业成本法的A公司物流成本优化研究

本文以A公司为例,从该企业物流成本管理的现状及其存在问题上入手,使用作业成本法核算该企业的真实、客观的成本构成。结合核算结果,寻求控制企业物流成本和优化企业物流管理的途径,最后为企业的物流成本优化的具体措施提出一些建议。     

铜加工企业物流成本系统浅析

文章结合铜加工企业的生产运营特点，从铜加工企业物流成本的概念入手，对铜加工企业物流成本系统的构成进行了深入分析，并进一步总结出铜加工企业物流成本的影响因素，旨在为铜加工企业进行物流成本的控制与优化提供理论指导。     

解读第四方物流

在当今的供应链环境中，随着市场竞争的加剧，企业对降低物流成本的追求，导致物流提供商有必要从更高的角度来看待物流服务，把提供物流服务从具体的运输管理协调和供应链管理，上升到对整个物流供应链的整合优化和供应链方案的再造设计。     

浅析制造业物流成本核算体系

物流成本的核算体系对优化经济流程、降低物流成本，加快发展中国现代物流产业具有重要的意义，这迫切需要有符合自己要求、经得起推敲的物流成本核算体系及其实际数据的支撑。而从国内外的差异和混乱中理出头绪，探索科学实用的物流成本分析框架与核算方法，是实现这一目标的先决条件和基础性工作。造成中国物流成本居高不下的关键因素是制造业，困扰商品流程优化的还是制造业。因此，制造业物流成本的实际状况应该是，也必将成为物流成本研究的重点领域。     

物流制胜要诀

许多公司发现通过更加有效地计划和管理供应链，能够大幅度地降低成本。在大多数企业里，产品成本的20％-40％是一种可控的物流成本。 假设一个典型的企业想要增加2万美元的利润，按大多数行业2％的标准净利润率，就必须要增加100万美元的销售量。但如果一个物流专家能够优化公司的物流系统，减少2万美元的物流开支，那么这2万美元就百分之百地变成了利润。[第一段]     

物流成本高在体制

我国著名的物流专家王之泰教授日前说，我国物流成本居高不下，不仅影响企业和产品的竞争力，更在宏观层面上影响国民经济的总体运行水平。他毫不客气地指出，导致物流成本高的原因有多方面，而其中最重要的因素在于体制造成的物流基础平台分割，物流效率低下。     

粤港物流成本优化决策分析——广东港资企业物流成本优化研究

广东是我国重要的制造业基地和对外开放的南大门，其物流业的发展对中国其他地区起着极大的带动和示范作用。因此．研究粤港物流成本的优化控制对促进粤港两地的经济发展和我国的对外贸易有着深远的意义。本文先对粤港物流运输成本和仓储成本进行了深入分析，然后构建了粤港物流成本优化控制的非线性规划模型，最后以实证研究方法对粤港物流成本控制进行了优化规划，并得出了优化规划的一些基本结论。     

Evaluation of inequivalent projections of Hadamard matrices of order 24

Screening designs are useful for situations where a large number of factors (q) is examined but only few (k) of these are expected to be important. It is of practical interest for a given k to know all the inequivalent projections of the design into the k dimensions. In this paper we give all the (combinatorially) inequivalent projections of inequivalent Hadamard matrices of order 24 into k=3,4 and 5 dimensions, as well as their frequencies. Then, we sort these projections according to their generalized resolution, generalized aberration and centered L₂-discrepancy measure of uniformity. Then, we study the hidden projection properties of these designs as they are introduced by Wang and Wu (1995). The hidden projection property suggests that complex aliasing allows some interactions to be estimated without making additional runs.     

Exploring the financial consequences of the servitization of manufacturing

Commentators suggest that to survive in developed economies manufacturing firms have to move up the value chain, innovating and creating ever more sophisticated products and services, so they do not have to compete on the basis of cost. While this strategy is proving increasingly popular with policy makers and academics there is limited empirical evidence to explore the extent to which it is being adopted in practice. And if so, what the impact of this servitization of manufacturing might be. This paper seeks to fill a gap in the literature by presenting empirical evidence on the range and extent of servitization. Data are drawn from the OSIRIS database on 10,028 firms incorporated in 25 different countries. The paper presents an analysis of these data which suggests that: [i] manufacturing firms in developed economies are adopting a range of servitization strategies—12 separate approaches to servitization are identified; [ii] these 12 categories can be used to extend the traditional three options for servitization—product oriented Product–Service Systems, use oriented Product–Service Systems and result oriented Product–Service Systems, by adding two new categories “integration oriented Product–Service Systems” and “service oriented Product–Service Systems”; [iii] while the manufacturing firms that have servitized are larger than traditional manufacturing firms in terms of sales revenues, at the aggregate level they also generate lower profits as a % of sales; [iv] these findings are moderated by firm size (measured in terms of numbers of employees). In smaller firms servitization appears to pay off while in larger firms it proves more problematic; and [v] there are some hidden risks associated with servitization—the sample contains a greater proportion of bankrupt servitized firms than would be expected.

Application of Quality of Life Indicators to Socioeconomic Problems:

Abstract . Liu has presented and applied to several categories of areas a method of estimating comparative values for measuring the quality of life. This method is analyzed and extended through an application permitting evaluation of social and economic policies for country towns in Australia. Issues in Liu's method, particularly relating to the procedure for standardizing measurements and a much-needed validation test, are examined and, it is hoped, resolved. The nature of Liu's results is compared with that of the Australian results and they are found to be similar, particularly in that the quality of life values were useful in explaining migration, and were even better in explaining certain components of migration. The study extended the method to analysis of policy choices.     

Estimation of variance after a preliminary test of homogeneity and optimal levels of significance for the pre-test

The question of whether to pool two samples in variance estimation is often decided via a preliminary F test. In this paper we show that the optimal pre-test F value is unity for a one- sided alternative, where the objective function is to minimize average relative risk. The outcome is independent of numbers of degrees of freedom in each sample. Optimal significance levels vary somewhat but are close to $\text{1}\text{2}$ for most d.f. and equal to $\text{1}\text{2}$ when numerator and denominator d.f. are equal. The results also apply to regression variance estimation across two data regimes.     

Graphical Analysis of Capability of a Process Producing a Product Family

Statistical techniques are effective and powerful means of quantifying the variability of processes, analyzing this variability with reference to product requirements, and eliminating this variability in product manufacturing. Many process capability indices have been effectively and widely used to determine whether the quality of a process meets preset targets. However, conventional process capability indices cannot be applied to assess the entire process capability of a product family with nominal-the-best specifications. This work presents a novel process capability index (C_pp^T), which takes into account all family members. The index C_pp is a simple transformation from index C_pm, and C_pp^T provides additional, individual information concerning the accuracy and precision of a process. Vännman’s (δ, γ)-plot [Vännman and Deleryd, Quality and Reliability Engineering International 15(3): 213–217 (1999)] is revised to compare the process capabilities of family members under both 100% inspection and sampling plans. Examples are provided to demonstrate the method’s practical application.     

Emergence of Political Unionism in Economies of British Colonial Origin: The Cases of Jamaica and Trinidad

Abstract . What were the circumstances under which political unionism has emerged in economies of British colonial origin, such as Jamaica and Trinidad? The hypothesis tested is that the political activities of trade unions in such economies played a role in the process of economic development, helping to achieve political independence and then economic growth. But at that stage political unionism is found to be incompatible with needed acceleration of growth rates. A significant deterioration in economic and social conditions produced a crisis and the unions traded support for the parties for some control over economic and social policy. This gave the political leaders the power they needed to negotiate for independence but, in Jamaica, it changed the focus and character of the labor movement.     

Index of authors

In most developing countries (particularly in the Pacific) land ownership is dominated by traditional ‘landowners’ who often represent selected families in the community. It is frequently argued by commentators, that such a traditional approach to land ownership hinders economic and social development of communities and nations. As one observer expressed the problem, it is desirable for traditional landowners to change from being rentiers to that of producers. ^{* 1}Rodney V. Cole. ‘Creating a Climate for Investment in Fiji’, A Paper presented at the 6th Fiji Employer's Consultative Association Annual Conference, November 1988.

Against this background of traditional land ownership including the concept of monopoly ownership of land, this paper has as its objective, to demonstrate that this apparent constraint on the use ofland can be used in a positive way as a catalyst, to develop small enterprises in a national sense and using Fiji as a case study demonstrates how landowner cpmpan:ies are currently acting as a learning medium for, and a catalyst in small enterprise development.

In specific terms, the objectives of the paper are:

(a) to demonstrate how an apparent barrier to small enterprise dc:velopment (monopoly land ownership) can be converted to a program of small enterprise expansion;

(b) to identify key factors in the process of utilizing landowner companies to act as a catalyst for non-agricultural small enterprise development;

(c) to use Fiji as a case study to identify initial problems assoc:iated with landowner companies and strategies applied to overcome such problems;

(d) to describe the link between successful landowner companies and their development and new small enterprises in retail, service and processing sectors.     

Slow convergence of the number of near-maxima for Burr XII distributions

A near-maximum is an observation which falls within a distance a of the maximum observation in an independent and identically distributed sample of size n. Subject to some conditions on the tail thickness of the population distribution, the number K _n (a) of near-maxima is known to converge in probability to one or infinity, or in distribution to a shifted geometric law. In this paper we show that for all Burr XII distributions K _n (a) converges almost surely to unity, but this convergence property may not become clear under certain cases even for very large n. We explore the reason of such slow convergence by studying a distributional continuity between Burr XII and Weibull distributions. We have also given a theoretical explanation of slow convergence of K _n (a) for the Burr XII distributions by showing that the rate of convergence in terms of P{K _n (a) > 1} tending to zero changes very little with the sample size n. Illustrations of the limiting behaviour K _n (a) for the Burr XII and the Weibull distributions are given by simulations and real data. The study also raises an important issue that although the Burr XII provides overall better fit to a given data set than the Weibull distribution, cautions should be taken for the extrapolation of the upper tail behaviour in the case of slow convergence.      

The aggregation of capital over vintages in a model of embodied technical progress

The paper considers how to measure capital in a model where technical progress is embodied in new units of capital. This embodiment model also assumes that once new units of capital are installed, it cannot be “unbolted” and sold on the second hand market. A significant difference between this Solow–Harper model and the traditional capital services model due to Jorgenson and his coworkers is that rising real wage rates will generally induce early retirement of assets; i.e., this model can provide an explanation for obsolescence. The paper studies how to aggregate over vintages and how to measure depreciation in the context of this embodiment model. These problems are more complicated than the corresponding problems in the traditional capital services model because the age of retirement of an asset is endogenous in the embodiment model. The paper uses duality theory to simplify the exposition.

The challenge of change: the positive agenda of the TGWU

This article looks at the response of a major British trade union, the Transport and General Workers Union, (TGWU), to changing circumstances. The paper focuses on the union's response to human resources management and looks at the debate within the union and the elements of the union's strategy for dealing with HRM. It also examines the attempt by the union to move from a ''servicing culture'' to an ''organizing culture'' in response to changes in the nature of work and in society in general.