环境会计信息披露研究

作为实施可持续发展战略的重要组成部分 ,环境会计为各国政府所普遍重视。当前 ,我国在环境会计领域的研究还相当滞后 ,不但没有建立起符合中国国情的企业环境理论和环境会计准则 ,而且没有建立起完善的环境会计信息系统 ,企业环境会计信息披露严重不足且缺乏可比性和可靠性。本文就环境会计的信息披露工作展开重点讨论。     

A NOTE ON MAIL SURVEYS AND RESPONSE RATES IN LOGISTICS RESEARCH

Logistics researchers frequently use mail surveys to collect data. This paper documents the decline in response rates to surveys reported in JBL, and presents a content analysis of mail survey results reported in two leading logistics journals, the Journal of Business Logistics and the International Journal of Physical Distribution and Logistic Management. One interesting finding is the more questionnaires mailed out in a given study, the lower the response rate.     

LIQUIDATION IN LIMIT ORDER BOOKS WITH CONTROLLED INTENSITY

We consider a framework for solving optimal liquidation problems in limit order books. In particular, order arrivals are modeled as a point process whose intensity depends on the liquidation price. We set up a stochastic control problem in which the goal is to maximize the expected revenue from liquidating the entire position held. We solve this optimal liquidation problem for power‐law and exponential‐decay order book models explicitly and discuss several extensions. We also consider the continuous selling (or fluid) limit when the trading units are ever smaller and the intensity is ever larger. This limit provides an analytical approximation to the value function and the optimal solution. Using techniques from viscosity solutions we show that the discrete state problem and its optimal solution converge to the corresponding quantities in the continuous selling limit uniformly on compacts.     

信息技术进步与中国会计信息系统的设想

信息技术的发展为会计信息系统发展创造了良好的技术条件 ,所以 ,会计信息系统从内容上讲 ,应从根本上改变现有会计信息处理流程 ,建立全新的会计信息系统 ;从技术上讲 ,应建立会计信息系统集成化模式     

构建和谐中原的金融发展战略研究

金融协调发展是构建和谐中原不可或缺的组成部分,它一方面要实现中原区内经济、金融和社会的协调发展;另一方面要实现与周边区域的良性互动,促进金融资源的优化整合。前者致力于弥补金融发展短边,后者涉及区域性金融中心的培育,实证分析表明郑州市具备一定的金融聚集潜力。然而从城市间相互作用强度指标来看,郑州目前主要承担着中原城市群的“龙头”角色,仍未能发挥中部崛起的杠杆作用。因此,必须逐步增强郑州的发展力、辐射力、带动力、创造力、影响力、凝聚力,以郑州市为金融中心带动中原崛起,进而带动整个中部崛起,促进区域的和谐发展和总体竞争力的提升。     

INFORMATION GAMING IN DEMAND COLLABORATION AND SUPPLY CHAIN PERFORMANCE

Demand collaboration has recently been promoted by industry leaders as an important tool for supply chain management. Its greatest significance beyond the sharing of point‐of‐sale and forecast information stems from its potential to allow supply chain partners to extract private market information from each other for more effective planning and better supply chain performance. A simulation framework based on actual business processes is developed to investigate the underlying drivers of demand collaboration and the inherent risks and benefits of such collaboration.     

CONSUMER INFORMATION SYSTEMS IN VIDEOTEX: DESIGN AND ACCEPTANCE

Comprehensive information about complex products with frequent product changes is delineated as an area where consumer information systems in videotex could be most promising. Four psychological principles for the design of such systems are presented and applied to construct an information system to support automobile purchases. Results from an empirical study show very favourable evaluations of this information system by videotex users. Several possible determinants of acceptance are discussed.     

AN ASSESSMENT OF THE INFORMATION GIVEN IN RAILWAY TIMETABLE-LEAFLETS

A comparison of the rail services given in timetable-leaflets available free from British Rail with those found in the full passenger timetable has revealed that the former often miss out many useful services. Leaflets frequently refer to travel via only one route, when another route can also have useful services.     

THE EFFECT OF INVESTMENT IN INTERORGANIZATIONAL INFORMATION TECHNOLOGY IN A RETAIL SUPPLY CHAIN

The primary purpose of this research was to investigate the effect of investment in information technology in a supply chain. The results of that investigation are presented by focusing on an empirically tested supply chain relationship model containing both behavioral and operational constructs. The four behavioral constructs represented in the model are relationship trust, relationship commitment, relationship dependence, and long‐term relationship orientation. The four operational constructs represented in the model are retailer investment in interorganizational information technology, perceived supplier investment in interorganizational information technology, logistics efficiency, and logistics effectiveness. Among other findings, the results of the investigation found that perceived supplier investment in interorganizational information technology has a significant and positive effect on logistics efficiency.     

现代企业营销必须开发利用市场信息

本文论述了市场经济条件下企业市场营销策略的主要内容,并在此基础上着重分析了现代企业营销离不开市场信息的开发利用。     

SUPPLY CHAIN INFORMATION SHARING IN A VENDOR MANAGED INVENTORY PARTNERSHIP

Vendor Managed Inventory (VMI) involves the vendor making the replenishment decision for products supplied to a customer based on various inventory and supply chain policies. Information sharing between supply chain members is required in VMI. Sometimes VMI decisions are delayed and/or the information shared is inaccurate. This research examines the effects of information delay and accuracy, and the sharing of sales and forecast information in a VMI environment facing stationary and nonstationary demand. The simulation experiments show the impact of information delay, information inaccuracy, and information sharing on a variety of performance measures, including inventory levels and fill rates.     

ACHIEVING HIGHER ORDER CONVERGENCE FOR THE PRICES OF EUROPEAN OPTIONS IN BINOMIAL TREES

A new family of binomial trees as approximations to the Black–Scholes model is introduced. For this class of trees, the existence of complete asymptotic expansions for the prices of vanilla European options is demonstrated and the first three terms are explicitly computed. As special cases, a tree with third-order convergence is constructed and the conjecture of Leisen and Reimer that their tree has second-order convergence is proven.     

THE EFFECTIVENESS OF INFORMATION SYSTEMS IN SUPPORTING THE EXTENDED SUPPLY CHAIN

The emergence of the Internet and new software applications has provided an opportunity for some companies to move towards an extended enterprise business model–one that enhances value across the total supply chain. The prime driver of this trend has been the implementation of Enterprise Resource Planning (ERP) systems. The research investigates whether traditional technology infrastructures, including information systems, have failed to deliver the level of support required to enable organizations to take advantage of the new extended business model. The research identifies a series of new and distinctive capabilities that influence the adoption of an extended business model. Supported by innovative technologies, leading companies are exploiting these distinctive capabilities to meet the challenge of the New Economy.     

资讯

人物卫留成进攻世界500强现任中国海洋石油有限公司董事长兼CEO 卫留成,现年56岁,CCTV2001年度经济人物。8月23日,他刚发布完中期业绩,又宣布斥资3.2亿美元收购澳大利亚天然气,并和澳大利亚达成总额120亿美元长达25年的业务合作。自小就与石油结下不解之缘,52岁接任中海油总经理。不事张扬的他率领中海油于今年上半年实现纯利362亿元,股票一路"飙升",16个月里市值就上涨80%多,至6月底已达900多亿港币。经过并购重组、分拆上市,他将带领中海油向世界500强进攻。     

资讯

促进中国实现千年发展目标的碳基金项目在京启动；北京广告协会2007迎春年会在京召开；联合国儿童基金会向甘肃儿童伸出援助之手；领跑奥运：CCTV-5召开频道改版与奥运资源说明会；云南电视台广告客户新春赏片会福建召开；亿品传媒李峰获“2006中国十大新媒体人物”奖；安踏再掀2006CCTV体坛风云人物评选热潮。     

资讯

美国世贸基金大举扶持中国中药企业发展；2006欧曼欧康杯全国卡车大赛总决赛圆满结束；“体育行销构筑强势品牌”论坛举办；佳能大幅面12色打印焕动色彩生命；龙之媒网上书店助推“奥美的观点”。[编者按]     

资讯

部委中国机械工业联合会近日发布的报告显示,今年1至7月,我国机械工业生产销售形势良好,全行业共完成工业总产值29445.47亿元,比去年同期增长29.47%;全行业完成销售产值28543.30亿元,增长29.02%。报告显示,1-7月,机械工业13个行业中有7个行业产值增幅均保持在29%以上,分别是农机行业、工程机械行业、机床工具行业、电工电器行业、通用基础件行业、食品包装机械行业和汽车行业。其中,工程机械和汽车行业今年回升强劲,增速达到30%以上。随着国家在石油化工、环保、城市基础建设等领域的投入不断加大,促使这些行业的设备产品快速增长。报告显示…     

资讯

国际市场原油价格跌至五周最低点;温家宝主持国务院常务会议研究农业和农村工作;国家统计局总经济师：今年经济增速或创12年来的新高;人民币汇率明年升值或更快;中国首家农村商业银行上市申请已获银监会批准