基于企业内部供应链的订单流程优化研究

随着经济增长和科技发展,电子产品成为日益增长的消费品,且客户的个性化需求快速发展,使得当今的电子产品制造型企业,为适应激烈市场竞争环境的要求,分解竞争压力,开始将生产经营纷纷转向以顾客订单为导向的按单生产模式,以降低经营风险。在这种生产经营模式下,如何优化订单流程,及时、高效满足客户需求,提高客户忠诚度,成为制造型企业亟待解决的问题。由于订单流是内部供应链的媒介,基于内部供应链进行订单流程优化能够满足企业的需求,通过描述订单流程图,分析现有订单流程中存在的问题,并建立了新的可行性流程。     

An assessment and ranking of barriers to doing environmental business with China

The transfer of environmental goods and services to China will increasingly be of importance to developed nations as the demand for environmental management services increases in China. A review of the literature on technology transfer to China revealed a range of well recognized and commonly known constraints to transferring technologies to China. There were gaps in the literature in relation to the concerns that environmental professionals have regarding technology transfer to China, as there is limited information on the transfer in environmental goods and services to China. A survey of the non‐trade barriers and their practical impact on the transfer of environmental technologies and goods and services to China, focusing on Australian suppliers, was undertaken to address these gaps. The survey, which was developed from barriers to technology transfer already described in the extensive research addressing the wider issues of technology transfer to China, targeted environmental professionals but also included other professionals with interests in transferring environmental goods and services to China. From the survey, the highest priority barriers to transferring environmental goods and service to China were identified, and those that are most likely to limit Australian vendors of environmental goods and services in their technology transfers to China were protection of intellectual property (IP), limitations of the rule of law, fragmentation and bureaucracy of the Chinese government and establishing appropriate level of ownership (of environmental goods and services providers in China). Examples of Australian experience were also examined, which confirmed these barriers to providing the needed technology and innovation to manage China's increasing environmental impacts. The research also shows that the barriers identified do not appear to be unique to transfer of environmental goods and services but rather generic to the transfer and adoption of Australian technology into China. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.     

基于系统动力学的物流系统研究

本文将系统动力学方法应用于物流运输这个复杂的系统当中,建立模型,对现实情况进行模拟,以期为物流企业提供定量的可持续发展预测分析,达到辅助企业科学决策的目的,引导物流企业沿着正确的方向发展壮大,提高物流企业生存竞争的能力,并进一步促进物流企业管理的科学化与现代化。     

加强专项资金预算管理的几点思考

资金是企事业单位保持正常运营的物质基础,直接关系到单位基本职能的发挥。近年来,专项资金在企事业单位财务中的占比不断提高,专项资金类型越来越复杂,有必要进一步加强专项资金的预算管理。目前,部分单位“重申报轻执行”,存在专项资金挤占现象,易导致单位专项资金的流失和浪费,不利于专项工作任务的推进。因此,论文针对专项资金预算管理问题展开探讨和分析,并对如何加强专项资金预算管理提出相应建议。     

士官《飞机结构强度》教学方法探讨

在分析士官学员特点和《飞机结构强度》课程特点的基础上,从巧妙设置问题、运用对比分析、采用归纳总结、联系部队装备、结合生活常识、引用历史典故和补充前沿知识等方面探讨了《飞机结构强度》课程的教学方法,以期达到提高教学质量、改善教学效果的目的。     

财经应用文写作技能的培养

为了增强学生的写作兴趣及其写作技巧,根据这几年的教学经验,笔者总结出以下两点:一是读。只有大量的阅读,才能够掌握财经应用文的特点规律,建立财经应用文各文种的模式和表达方式,达到感性与理性的有机结合。二是练。在写作训练环节中,笔者采用了"同一材料反复练"、"常用文体重点练"、"就地取材经常练"的方法,取得了很好的效果。     

营业税改增值税对地勘单位的影响

根据财务部和国家税务总局的相关政策,全国范围逐渐实行"营改增"的制度,制度的改革必然会给企业造成一定的影响。原来的营业税计算只需要很少的部分和人员即可。营改增后,随着出现的计算复杂、取得增值税专用票据压力大以及识别困难等问题,会计人员更要积极熟悉营改增的相关知识。此外,为了加大营改增为地堪企业带来的有利影响且尽量减少和消除不利影响,应当加大对企业员工增值税知识的普及力度。     

薪酬福利对中小企业人力资源的影响研究

为响应大众创业的号召,我国中小企业不断发展,为社会提供就业岗位也为经济发展添砖加瓦。然而,在市场竞争压力不断增强的当下,中小企业要重视推进人力资源管理质量提升。通过薪酬福利的有效应用来激发工作人员的工作积极性和创造力,以此为中小企业的发展贡献出更高水平的价值。本文在分析中小企业薪酬福利现状的同时,提出相关对策思考。     

如何加强人力资源管理来提升企业竞争力

企业发展需要人才,而人才的成长需要好的环境和机制,无论是环境还是机制都是要靠人来参与和执行的。所以,解决发展问题,说到底,还是要解决人的问题。要想提升企业发展的能力,实现企业稳定健康地发展,就必须要建立和完善现代企业人力资源管理的框架体系,充分激发和调动各类人才的主动性、积极性和创造性,全面提升企业人才队伍的整体素质。     

加强企业文化建设的探索与思考

加强企业文化建设的本质是不断强化先进文化在企业各项工作中的地位和作用,发挥先进文化的思想内涵和科学动力,引领企业的前进方向,提高企业员工的思想素质、道德观念、业务能力,不断推进企业的科学发展。     

装填机械臂动力学仿真及有限元分析

基于某型自行火炮药筒仍为人工装填,极大的限制了火炮的发射效率,本文提出采用机械臂代替人工装填药筒,完成该型火炮弹药装填的全自动化。通过建立装填机械臂三维实体模型,导入在ADAMS并构建虚拟样机进行动力学仿真,求得机械臂各关节力矩,对杆件进行有限元分析,校核杆件强度及变形。动力学及有限元分析结果为装填机械臂控制系统设计奠定了基础,同时为关节电机选型提供了依据,对运动学和静力学分析所得的关节参数进行修正,形成交互式设计模式不断优化机械臂本体结构。     

论铁路多元经营企业的工资激励机制

近年来,铁路多元经营企业的管理架构、体翩和职能进一步优化,多元经营发展呈现良好态势。为鼓励多元经营企业延伸产业链条、拓展市场领域,运用工资调控的导向和激励作用尤为重要。文章着眼于现行工资管理模式,剖析工资激励机制中存在的问题及成因,并就如何逐步建立与市场接轨的工资管理体系,发挥工资杠杆激励约束功能,增强企业的发展动力进行有益探讨。     

The Familiar Face of the State: Affect,Emotion and Citizen Entitlements in Dehradun,India

Municipal Councillors (MCs) are the ‘familiar face of the state’ in Dehradun, India: the first port of call for citizens seeking to claim entitlements from the state. The way MCs respond to the requests of their constituents is a major factor in the uneven distribution of government welfare and services. This article seeks to contribute to understandings of citizen entitlements by drawing attention to the role of affect and emotion in shaping the interactions between MCs and voters. I examine the ways citizens consciously or unconsciously engender emotions and affective responses, and the effect these have in mobilizing MCs. Attention to the, at times, involuntary nature of these responses suggests a need to go beyond the instrumental and calculating motivations of municipal councillors, to consider the way they are compelled and animated to meet the demands of some citizens, but not of others. The capacity to affect, and the ways one is affected, are tied to the social identities and self-making projects of both the MC and the voter, resulting in an uneven (mal)distribution of state resources. A focus on affective configurations in urban governance thereby reveals heretofore overlooked determinants of unequal access to urban resources and services.     

论银行计算机、网络系统的集中维护管理模式

随着计算机应用技术的迅速发展,各商业银行对计算机应用的广度和深度也不断提高,同时对计算机的依赖程度也越来越强,如何提高计算机应用系统的安全稳定性、减少故障是提高银行业市场竞争力的一个重要手段。目前网络质量、操作系统和应用系统功能和稳定性日益增强,为银行各应用系统的集中管理创造了良好的条件。在实际应用过程中,任何系统如果离开良好的管理维护,其可靠性都难以得到保障。因此,只有获得计算机运行的高可靠性与科学的管理和维护,才可以有效实现整个计算机应用系统的稳定运行。     

UNDERSTANDING PREFERENCE IMPRECISION

The term ‘preference imprecision’ seems to have different meanings to different people. In the literature, one can find references to a number of expressions. For example: vagueness, incompleteness, randomness, unsureness, indecisiveness and thick indifference curves. Some of these are theoretical constructs, some are empirical. The purpose of this paper is to survey the various different approaches and to try to link them together: to see if they are all addressed to the same issue, and to come to some conclusions. In the course of this survey, we report on evidence concerning the existence of preference imprecision, and its impact on theoretical and empirical work.     

7. Relevant Hellenic Factors Favoring Effective Dialogue and Peaceful Coexistence

The paper presents and analyzes the war/peace issue in the Hellenic tradition and its relevance to the contemporary world. It is focused on some of the Hellenic factors that were successfully used in antiquity to overcome conflicts and war and to achieve a harmoniously existing world. The factors that can be used as paradigmatic cases are the conceptions of divine kosmos and of polis ; effective dialogue; the education of rulers and of citizens so as to be able to govern themselves and use their power in order to preserve civilization for posterity and to sustain their values, to oppose stasis and to embrace homonoia , to overcome conflicts and to preserve peace in more than two hundred city-states. In addition, I argue that the long and rich Hellenic experience is relevant to our epoch in the sense that it is universally known for its anti-polemic policy and its peace movements. Conceptions such as kosmos and organismic polis, the practice of laws and of homonoia , or friendship, can contribute to the solution of our local and world problems and the prevention of contemporary violence, terrorism, and wars. They can be used by future generations as a model of how to prevent the repetition of another holocaust, of any extermination of human beings by human beings (Dachau), or of any war tragedies (bombing of Hiroshima and Nagasaki). They show, above all, how humanity can achieve a lasting world peace.     

对经济全球化以及金融化问题的研究

随着我国经济的快速发展,国家越来越重视经济全球化以及金融化问题。为了进一步提升经济全球化分析的有效性,需要根据实际情况对民族化、贸易自由化等问题进行综合分析,将技术、品牌国产化作为经济金融工作的主体思想,抓住经济全球化和金融化的机遇,直面其所带来的挑战。因此,论文针对经济全球化以及金融化问题进行简要分析,并提出合理化建议。     

温州中心城市功能重构

分析了温州中心城区的功能定位,提出应当培育三大核心功能:第一,构建制造业垂直分工体系,强化生产性服务功能;第二,发展独占性资源产业,提升流通服务功能;第三,培育知识密集型产业,增强流通服务功能.最后,结合温州的发展现状及区位优势,提出了建立区域协调机制,重构产业体系与构建综合交通体系等三点对策建议.     

Swedish auditors' view of auditing: Doing things right versus doing the right things

Abstract

This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the way in which they audit information provided by listed companies, and possible changes in their duties. Eighty-two auditors were interviewed using the repertory grid technique and open-ended interview questions. To check the stability in the thought patterns of the respondents, six retests were made and, to validate the findings, an expert panel and two reference groups consisting of auditors and other representatives of the accounting and auditing professions were consulted. Distinct patterns emerged in the mean grid of the thought patterns of all the respondents. One dimension was related to the time perspective, past versus future, and another to auditing practice. Auditors devote a relatively long time and considerable effort to objects that can be satisfactorily verified, but not to objects that they perceive as being of primary importance to investors and other stakeholders. This inconsistency in the thought patterns of the auditors is similar to the gap between auditing in practice and stakeholders' expectations of auditing, which is a phenomenon frequently found in previous research. Moreover, the auditors were very reluctant to make statements about any information except that elicited according to current practice. In addition to this traditional view, the auditors appear to be more concerned about their own situation than that of the parties they are meant to be protecting. Doing things right seems to be more important than doing the right things. That the auditors spend much time on objects that they themselves do not consider to be of primary importance for the investors and other stakeholders, and their unwillingness to change current practice is of great concern in Sweden, where there is a strong belief in self-regulation of the auditing profession.     

Do Implementation Processes and Rationales Matter? The Case of Workplace Reforms

This paper draws on a 1995 survey of 141 Canadian firms to address the extent to which the rationales and processes associated with workplace reform programmes matter to their success. Specifically, I explore the extent to which implementation rationales predict implementation processes, whether and how both appear to be associated with managerial evaluations of the effectiveness of workplace reforms, whether these associations are contingent on the intensity with which these reforms are adopted or on establishment size, and whether results are sensitive to the measure of effectiveness employed. Overall, I find that, although implementation rationales and processes may 'matter', the extent to which this is the case is limited and varies depending on intensity of adoption, on establishment size, and on the definition of effectiveness employed. I also find that, while adherence to a 'processually rational' model bears some association with effectiveness, this association tends to be uneven. I conclude that, although implementation rationales and processes may help to account for the uneven diffusion and success of reforms, much may also depend on the context and the actors involved