会计职业道德是做好会计工作的生命线

会计职业道德对会计人员遵守国家的法律法规、财经纪律,执行会计制度,都具有非常重要的意义,是做好会计工作的生命线。因为会计职业道德一旦缺失,遵守会计制度就无从谈起,全面客观地反映经济活动就成了一句空话,党风廉政建设就会受到冲击。本文从造成会计职业道德缺失的原因和如何加强会计职业道德建设、更好地做好会计工作两方面进行了探讨。     

Agriculture and economic development in the Caribbean

This article examines the role of agriculture in the economic development of the more developed Caribbean countries — Barbados, Guyana, Jamaica, and Trinidad and Tobago. The agricultural sector's contribution to the economy has declined in the past two decades. As a result, the agricultural sector has not generated sufficient employment or foreign exchange earnings. This has meant that the industrial sector has not been able to sustain development.     

会计需要诚信

本文面对社会现实,从会计诚信含义入手,分析了会计不诚信的危害,会计不诚信的成因,以及如何重塑会计诚信的建议。旨在寻求治理会计不诚信的措施与方法,呼唤会计诚信的回归。     

The case for land reform in the Caribbean

The Special focus section of Food Policy has often included articles describing the process of land reform or calling for land redistribution in specific countries, notably Nigeria and Zimbabwe. This article puts a general case for the redistribution of land, calling on research in Asia, Africa and Latin America. Arguments for land reform in the Caribbean stem from the existence of fragmented plots of land which need to be consolidated to make small farms more efficient; the need to make idle land from the plantation sector available to the farming population; and, the need to increase the involvement of farmers and the rural poor in rural development.     

寻找中国电子制造业的创新之路——2006中国电子创新应用高峰论坛侧记

11月24日,深秋,上海。《电子经理世界》杂志社与中国电子器材总公司在第68届全国电子展上共同主办了“2006中国电子创新应用高峰论坛”。论坛以“创新,中国电子制造业的机遇与未来之路”为主题,信息产业部科技司张新生副司长、中国电子学会刘汝林秘书长和来自企业的嘉宾与参会的各方代表一道,共同探讨了如何通过创新更好地推动中国电子产业发展。     

Finding true north: Design and implementation of a strategic sourcing framework

This study investigates the evolution of the design, development and implementation of a strategic sourcing framework able to support decision-makers in formulating differentiated, rather than generic supplier base strategies. These strategies are in turn implemented through specific action plans, assuring the coherence and alignment between the different strategic hierarchical levels, beginning with business strategy, through category strategy to specific tactical sourcing levers. The proposed framework is the result of a longitudinal study executed through two action research cycles engaging in a strategic sourcing project in a leading European specialty steels manufacturer. By integrating and refining in our framework three dominant purchasing portfolio models - i.e. Kraljic, Olsen & Ellram, and Scott & Westbrook - we highlight the importance of adopting multiple perspectives to manage the complexity of formulating a purchasing strategy and its related implementation decisions. The proposed framework has been designed to facilitate dynamic learning mechanisms through a feedback loop to continuously update the three integrated models and in turn allow managers to gain a strategic perspective of the evolution of buyer-supplier relationships, the influence of previous decisions and external factors. A critical discussion explores the proposed solution through the main theoretical lenses emerged throughout the research process.     

迷失中寻找棉改新契机

2003/2004棉花年度棉花价格大起大落的局面像是一面镜子,让每一个接触棉花、经营棉花、使用棉花的人们从中看到教训,对于整个行业也是一种警示.纵向看,自1992年棉花体制改革算起,十几年来中国棉花市场虽然历经波折,但很多看来严重的价格波动和利益失衡,均转化成促使棉花市场局部或者结构性调整的重要契机.我们关心的是2003/2004棉花年度这一严重的波动能否转化成为中国棉改的重要契机?     

Finding the connection between research and design: the knowledge development of STEM teachers in a professional learning community

International Journal of Technology and Design Education - Research and design activities are becoming more important in Science, Technology, Engineering and Mathematics (STEM) and D&T...     

燃料油市场:在低迷中探寻回归平衡之路——"第十届中国石油商贸大会"视点

受国际油价冲击,近年来我国燃料油市场日益萎缩,2008年燃料油产量、净进口量和表观消费量同比均大幅下降。2009年国内燃料油市场将继续萎缩,需求将下降约30％。2008年原油的暴涨暴跌以及突如其来的金融风暴使地方炼厂开工率大幅下滑,全年陷入亏损局面。2009年1月1日起实施的成品油消费税新政使得地方炼厂燃料油成本每吨增长830元左右,对地方炼厂产生了巨大冲击。未来地方炼厂将面临产业整合,小炼厂面临被淘汰或被大企业兼并的局面。2008年,船用燃料油市场成为相对稳定的燃料油需求市场,其中保税船供油全年销量达640万吨,同比增长60％,成为2008年油市中的亮点。保税船供中转贸易前景光明,未来可能推出的三种新的贸易模式均与保税相关。中国成品油价税费改革仍需完善,建议成品油消费税价税分离、价外征收;在理顺成品油价格后,逐步实现市场化。     

Technology education in the Caribbean — Needs and directions

Conclusion The distinguishing characteristic of Caribbean technology education must be its emphasis on the effective. Technological activity is heavily value-laden. It has given us almost infinite power to change our world and to change ourselves, ut it is our values that determine the direction of those changes. The danger lies not in the new powers that technology has given, but in the subordination of those new powers to old values like greed and exploitation. We have the scientific and technical knowledge to eliminate hunger and prevent the devastation of the environment but we have not done so. Caribbean technology education must develop the attitudes and values of Caribbean people so that they might use the capability it provides in ways that safeguard the good of the entire region.     

World food consumption: Can we achieve a balance?

This article sets out to analyse the problem of inequalities in consumption levels between countries, and within countries between people in different income groups. It first examines food consumption, then an attempt is made to establish certain quantitative relationships between overconsumption and malnutrition. Finally, it explores methods which might make it possible to transfer food from one part of the world to another, entailing a reduction in food consumption in the industrialised countries.     

Customer relationship management: Finding value drivers

Despite significant interest from both academicians and practitioners, customer relationship management (CRM) remains a huge investment with little measured payback. Intuition suggests that increased management of customer relationships should improve business performance, but this intuition has only inconsistent empirical or real world support. To remedy this situation, this study identifies a core group of expected CRM benefits and examines their ability to increase a firm's value equity, brand equity and relationship equity which are components of customer equity. Ten propositions explore the anticipated effects of these drivers and form an agenda for future research. These propositions establish a framework for measuring CRM and supporting the link between CRM and performance.     

“Data localization”: The internet in the balance

There is a steady global trend towards “Data Localization,” laws by which data is required to be maintained and processed within the geographic boundaries of its state of origin. This development has raised concerns about its possible adverse impacts on emerging data-intensive technologies such as Cloud services/E-commerce, Big Data, Artificial Intelligence and the Internet of Things (collectively, the Embedded Infosphere). The inability to reach an international agreement on rules for cross-border data flows may have significant adverse consequences for all future users of the Internet.The basis of Data Localization is grounded in two distinct but inter-related policy models: Data Sovereignty and Trans-Border Data Flows. These two concepts have different origins. “Data Sovereignty” is derived from the historic power of a state of absolute and exclusive control within its geographic borders. Policies behind TBDFs arose in Europe following World War II, primarily motivated by Nazi use of early proto-computers to help round up Jews and others. As they have evolved, TBDF policies have been directed primarily at protecting personal data and privacy.This article first examines the issues of: 1) “Information Sovereignty” and 2) TBDFs. It then describes the arguments for and against “Data Localization,” offers some examples of strong localization policies (Russia, China), and summarizes contesting policy proposals. It then contextualizes TBDF with issues of human rights (free flow of information) and privacy.While the utility of an international agreement on TBDFs is clear, the differences in approaches are tenacious. For the free-market developed world (e.g, EU, OECD), the path forward seems to lead through policy convergence to compatible rules, with differentiated levels of data protection and accountability. It is far from clear whether these rules will address, in a mandatory way, issues of the “free flow” of information in the human rights sense. At the same time, there are countries (e.g., BRICS), representing a majority of the world's population, in which political and cultural resistance will produce stringent Cyber Sovereignty and Data Localization policies with few if any human rights components.The article concludes that the more the Internet is “localized”, the more attenuated its benefits will become. The negative consequences of Data Localization will become increasingly obvious as new, data-intensive technologies become ubiquitous, creating a condition of “Data Dependence”. It is projected that in the future the nations with the least amount of Data Localization and the most open flow of information will be the most successful in benefiting from new data-intensive embedded, networked technologies. This will most likely be characterized by values adopted as policies and practices in the EU.     

求图的最大伍配算法的探讨

图的伍配理论是按给定的一般条件研究边结组问题的,它的提出有着一定的实际背景。求最大伍配是重要问题之一,本文旨在探讨其有效算法。     

Fact‐Finding Effectiveness: Evidence from New York State Fact‐Finding Effectiveness

In a collective‐bargaining environment characterized by increasing fiscal and taxpayer pressures, this article examines the continued viability of fact‐finding as a dispute‐resolution mechanism in New York State's public sector. This is an important question because fact‐finding is the final dispute‐resolution procedure for most unionized employees in New York and many other states. Whether fact‐finding effectiveness was measured by the proximity of fact‐finder recommendations to the final settlement or by outright acceptance of the fact‐finder report, regression results show that New York fact‐finding has successfully met the challenges of the intensified environmental pressures in the 1990s. No significant decline was found in its ability to move parties toward the compromise outcome. Part of the fact‐finding's continued success can be attributed to the policy shift by New York's Public Employment Relations Board (PERB) in 1991 in the role of the fact‐finder from an accommodative to a more adjudicative function. The well‐reasoned adjudicative fact‐finding report has more potential to bring public pressure to bear on the extreme positions of the parties. Mediation was better left to the professional PERB mediators. Finally, it also was found that fact‐finders who were full‐time neutrals were more effective under this more adjudicative style.     

世界石油市场:在动荡中寻求平衡

世界金融市场经历了动荡、恐慌、稳定和重塑信心的过程。相应地,国际油价也经历了暴跌、筑底和反弹的过程。为了应对金融危机引发的经济衰退,世界主要经济体纷纷采取宽松的货币政策和积极的财政政策,以刺激经济尽快止跌复苏。2009年二季度以来,世界经济初现复苏"春芽",但石油需求仍然疲弱,国际油价大幅度反弹的原因是石油金融属性的再度体现。2008年9-12月,欧佩克为稳定油价连续3次减产,且执行相对较好,但OECD库存在2009年上半年仍然持续上涨。持续减产使得欧佩克原油剩余产能大幅提高,应对市场供应中断风险的能力大大增强。2009年下半年,估计石油需求将温和回暖,如果欧佩克不增产,OECD国家石油库存将呈下降趋势,从而使世界石油市场逐渐呈现供应偏紧的局面。国际油价正在动荡中寻求新的平衡。综合考虑多方因素,预计下半年多数时间国际油价将在5580美元/桶区间波动。     

年度中间变更会计政策的会计处理

本文针对年度中间变更会计政策进行了说明.详细介绍了变更影响的调整方法,相关科目,报表的处理.     

加强会计电算化管理 提高会计工作质量

电算化技术的应用,将广大财会人员从繁重的手工操作中解放出来,有时间和精力参与单位的管理与决策,为企业管理当局、投资者与债权人提供较为准确、及时的财务信息。但在现实的会计电算化管理中,还存在着制度不完善、管理不严格、操作不规范等问题,本文论述了如何结合我国企、事业的实际情况,在会计电算化条件下加强会计电算化管理工作。     

Food crisis detection: Going beyond the balance sheet

There is a disquieting tendency for agencies and governments involved in food crisis monitoring to neglect both the practical lessons of the past and widely disseminated recent academic research. One result of this is our inability to tackle adequately Africa's current food crises and famines. This article argues that we already know enough to devise viable strategies to deal with crisis, and that governments should be able to implement these without serious practical difficulty. The real difficulty lies in persuading officials in agencies and governments to view food crises as socioeconomic events, rather than purely as a result of climatological and agricultural catastrophies.