以德理财以智理财以法理财——说说在总会计师岗位上的几点体会

总会计师的岗位,无论在企业还是事业单位,都是十分重要的。如果说在计划经济时代这种重要性还不明显,那么在我们党把工作重点转移到以经济建设为中心的轨道上来了以后,在建立有中国特色的社会主义市场经济体制的伟大事业中,会计人员、总会计师就是经济工作一线举足轻重的人物了。我这么说,没有半点自我吹嘘的意思。1998年5月初,我参加入事部举办的全国92家国有大型企业的总会计师学习班,曾经在中南海聆听过朱镕基总理的讲话,他当时就是把总会计师放在与企业党委书记、总经理一样重要的位置上来加以强调的。当然,现实生活中的情况并非全是这     

创新是活力的源泉

时光荏苒,转眼又将是一年. 2005年是个不寻常的年头.后配额时代的第一年,针对中国纺织品服装的贸易摩擦纷争不断,这一方面体现了在中国纺织业强大的竞争力之下,贸易保护主义大有抬头之势,另一方面也预示着我们的增长方式亟待实现转变.     

Change by Design

Over the course of a century of professional practice, designers have mastered a set of skills that can be productively applied to a wider range of problems than has commonly been supposed. These include complex social problems, issues of organizational management, and strategic innovation. Conversely, non‐designers—those in leadership positions in companies, governmental and non‐governmental organizations, professionals in a broad range of services and industries—can benefit from learning how to think like designers. We offer some large‐scale and more finely grained ideas about how this might happen.     

Learning by supplying

Outsourcing in many industries has advanced beyond simple component supply to encompass manufacturing of entire products, often by suppliers in emerging economies. Understanding the evolving role and capabilities of suppliers in global supply chains is thus a pressing strategic issue for suppliers and customers alike. We analyze a novel panel dataset of supply relationships in the mobile telecommunications industry to answer the following questions: What factors contribute to a supplier's ability to build technological and market capabilities? Does it matter to whom the firm supplies? Is involvement in product design important, or is manufacturing the key to learning? Do the same types of relationships that support technological innovation also facilitate successful introduction of own‐brand products, or does this require a different “locus” of learning? Copyright © 2013 John Wiley & Sons, Ltd.     

成功离不开IC设计服务

IC设计服务业是一个拒绝胆小者的行业.当行业景气时,你要疲于应付大量的业务订单以至于会白日做梦般地希望克隆公司的高级工程师;但是当芯片业下滑导致行业不景气时,你又会首当其冲成为受害者.基于对IC设计服务市场巨大不稳定性的认识,你一定认为大多数公司都会退避三舍,尽量不涉足此项业务.然而,这次你却错了.     

分散发供电与联网供电的经济性研究

简要介绍了新型分散发电技术,综合比较分散发电和联网供电的可靠性和经济性,并探讨了分散发电对现有电力系统的影响。     

Line by line,part by part: collaborative sketching for designing

While sketching has an established role in professional design, its benefits and role in design education are subjects that invite research and opinions. We investigated how undergraduates studying to become design educators and textile teachers used sketching to generate and develop design solutions in a collaborative setting. The students were given an authentic design assignment involving three detailed tasks, one of which was 2D visualisation by sketching. Adopting a micro-analytical approach, we analysed the video-recorded visualisation session to understand how teams used sketching to collaborate and to generate and develop design solutions. To that end, we set three research questions: (1) What ways of collaborative working are reflected in actions of sketching? (2) In what ways do sequences of collaborative sketching contribute to designing? (3) What kinds of collaborative sequences of sketching advance designing? Our analysis identified three collaborative ways of sketching (co-ordinated, collective and disclosed) and confirmed that sketching is an important facilitator of mutual appropriation, adaption and adoption. Next, we identified three ways of contributing to designing, as well as three functions and six capacities for advancing designing. Our analysis shows that sketching can lead to invaluable advances in designing, although each team had its own way of using and benefiting from sketching. We further consider that the teams’ diverse sketching processes and rich content owed, at least in part, to the task structure and imposed constraints. We continue to see sketching as an important design tool, one among many.     

Internationalisation by australian franchisors

In this article the process of international entry by Australian franchisors is explored. A small number of Australian franchisors was examined — composed of those planning to internationalise as well as those which had already started international operations. A range of influences, both internal and external to the firm, was found to be important in encouraging or pushing the franchisor along the road to international entry — most important being the approach by an interested foreign party. The research revealed a general preference for low commitment foreign entry methods. As with U.S. franchisors the master licensing method was the most preferred approach. The overwhelming bulk of the international franchising by Australian companies has occurred in just three countries: New Zealand, the United States and the United Kingdom.     

Predation by noisy advertising

The paper considers a market where heterogeneous consumers are imperfectly informed about product characteristics, and an incumbent firm has developed a clientele. In this context, the paper addresses the following question: Can the incumbent advertise in such a way as to make survival by a recent entrant infeasible? The main conclusion is that such a policy, which is termed noisy advertising, can generally succeed in driving the recent entrant from the market, and is likely to prove attractive to the incumbent.     

Edited by Wolodymyr Maksymiw

Creative technological change: the shaping of technology and organisations, Angus Bancroft Public Service Employment Relations in Europe: transformation, modernisation or inertia?, Chris Brewster East Asian Direct Investment in Britain,Christopher M. Dent     

借助附件连接的瓶子-探讨“循环再生利用的深化”

如果设计仅仅为了产品自身,似乎已经不能满足于工业生态体系。因此,尝试着从产品的客体条件去解决这一问题显得尤为重要(例如根据产品的特性,关注其附属的条件),将使产品能够更确切地被选择使用,从而超越产品原有的价值。     

运用综合评定法进行工程招标

本主要讨论运用综合评定法进行工程招标的原理对建设单位实施项目招标的具体方法。     

Purchasing by Swedish grocery chains

In this article, the results from a study of the purchasing procedures in the two largest companies in Swedish grocery distribution are presented. Comparisons with similar studies are interwoven throughout the text concerning distribution companies in the U. S. A., Canada, the U. K., Finland and Norway. A tentative conclusion from the comparisons is that there are some general differences in purchasing procedures between North America and Europe. Factors which could explain these differences are market size and the degree of concentration in the food distribution industry.     

细节决定的法律风险

一、人身触电伤亡事件的相关资料保管和事故处理程序中应注意的问题随着供电企业外部环境日趋复杂,触电事故已成为供电企业的一个重大经营风险。2000年至今,宜宾电业局共发生涉电民事案件18起,涉及标的541.84万元。其中,人身触电损害赔偿案件14起,标的453.14万元。2002年11月,宜宾电业局江北供电局发生一名六岁儿童触电伤残案件,索赔标的高达201.5万元。就近几年涉及供电企业的人身触电伤亡赔偿案件看,发案率和索赔金额都呈直线上升趋势。在电力设施上发生触电伤亡事件后,如何采取措施,减少或免除供电企业不应承担的责任,已经成为供电企业必…     

Knowledge acquisition by computer induction

The generation of Expert Systems requires that the specialized knowledge of an expert be transferred to a computer system in a form suitable for machine interpretation. In many knowledge domains it is difficult for experts to describe their knowledge in an appropriate form. Where such expert knowledge is difficult to describe it is often possible to obtain good examples of the expert's decisions. Newly emerging computing techniques allow the induction of decision rules from examples; rules which can often effectively model the decision making behaviour of the expert in such situations. The use of such techniques provides a powerful new tool for the construction of Expert Systems.     

Price disclosure by two-sided platforms

We consider two-sided platforms with the feature that some users on one or both sides of the market lack information about the price charged to participants on the other side of the market. With positive cross-group external effects, such lack of price information makes demand less elastic. A monopoly platform does not benefit from opaqueness and optimally reveals price information. By contrast, in a two-sided singlehoming duopoly, platforms benefit from opaqueness and, thus, do not have an incentive to disclose price information. In competitive bottleneck markets, results are more nuanced: if one side is fully informed (for exogenous reasons), platforms may decide to inform users on the other side either fully, partially or not at all, depending on the strength of cross-group external effects and the degree of horizontal differentiation.