会计信息供求的经济学分析

本文运用经济学的原理,并结合两个图形,对会计信息的供求双方之间的矛盾进行分析。最后得出在现有的制度安排下,无法完全解决会计信息的供求矛盾,如果要完全消除供求矛盾,应改变现有的制度安排。     

ABC分析法在逆向物流管理中的应用研究

逆向物流的价值日益显现,但由于其复杂性,很难对其进行全面管理。本文在介绍逆向物流内涵的基础上,采用ABC分析法对逆向物流中的退货原因进行了分析。然后按照不同的标准对退货进行ABC分类,并提出了相应的管理方法。     

Are Authentic Leaders Always Moral? The Role of Machiavellianism in the Relationship Between Authentic Leadership and Morality

Drawing on cognitive moral development and moral identity theories, this study empirically examines the moral antecedents and consequences of authentic leadership. Machiavellianism, an individual difference variable relating to the use of the ‘end justifies the means’ principle, is predicted to affect the link between morality and leadership. Analyses of multi-source, multi-method data comprised case studies, simulations, role-playing exercises, and survey questionnaires were completed by 70 managers in a large public agency, and provide support for our hypotheses. Our findings reveal that Machiavellianism offsets the positive relationship between moral reasoning and authentic leadership. Specifically, we show that when Machiavellianism is high, both the positive relationship between moral reasoning and authentic leadership, and the positive relationship between authentic leadership and moral actions, are reversed. This study offers new insights on the underlying processes contributing to the emergence of leaders’ authentic behavior and moral action. Implications for the moral development of leaders, and directions for improved leadership training are provided.     

重庆公路施工企业物流管理

用SWOT方法分析了目前重庆公路施工企业的物流管理现状及内外环境,找出了重庆公路施工企业物流管理发展面临的机遇和挑战,并为促进公路施工企业物流管理提出了一些对策。     

CRM在酒店管理系统中的设计与应用

客户关系管理（CRM）是一种新的管理理念,在企业的具体实践中引入这一理念有利于企业去管理并分析宝贵的客户数据,从而更加了解和更准确预测客户的需要,改善客户服务质量,不断改进与客户关系,提高客户满意度以及加强客户的忠诚度。文章介绍了一个实用的酒店管理信息系统的设计和实现方法,针对目前传统酒店管理信息系统中存在的缺陷,重点论述了如何把CRM理念引入该管理信息系统中。实践证明,该系统具有良好的性能和较强的适用性。     

浅谈复合土工膜在水库除险加固工程中的应用

采用复合土工膜防渗在水库除险加固工程中取得了良好经济效益和社会效益,结合工程实例,详细阐述复合土工膜防渗施工技术要求、施工方法及其质量控制原则。     

The effects of corporate environmental disclosure on environmental innovation from stakeholder perspectives

Based on legitimacy theory and resource dependence theory, using 111 listed companies among China’s typically high pollution-emitting listed corporations, research into the effects of environmental disclosure on environmental innovation is undertaken. From the perspective of stakeholders, we analyse the moderating effects of different proportions of institutional investor holdings and types of enterprises on the relationship between environmental disclosure and environmental innovation. The results indicate that corporate environmental disclosure has a positive role in promoting environmental innovation; the proportion of institutional investor holdings has a positive moderating effect between environmental disclosure and environmental innovation. However, there is no significant difference between state-owned enterprises and private enterprises in terms of the effect of the environmental disclosure on environmental innovation, which possibly arises because both types of enterprises make full use of their own advantages to instigate environmental innovation through environmental disclosure. The conclusions may help enterprise decision-makers implementing environmental innovation and government policy makers formulating scientific policies to promote the clean production in enterprises.     

An Initial Investigation of Integrating Innovation Diffusion Models for Drawing First‐time Visitors

Prior studies in the existing tourism literature have frequently emphasized the relatively expensive costs for drawing first‐time visitors. These studies, however, have largely failed to explain how to draw first‐time visitors to a destination. In other words, little was known regarding what destinations should do to attract first‐time visitors in an effective way. To provide more insights, this research investigated the impact of three diffusion models on attracting first‐time visitors. These models included an external influence model for impact of mass media, an internal influence model for impact of interpersonal communications, and a mixed model for impacts of both mass media and interpersonal communications. Assessing the model impact in a macroapproach for first‐time visitors to Hong Kong, empirical findings indicated that the mixed influence model provided the highest explanatory quality, with word‐of‐mouth being a dominant factor.     

基于红外通信的数据采集系统

随着红外技术的发展,红外通信已经成为越来越普及的无线通信方式。红外通信是以红外线为载体来传送数据信息,具有操作简单、可靠性高、功耗低、抗干扰能力强、空间接入灵活、无需连接线等优点,所以越来越受到重视。数据采集系统是在多种场合都有着重要应用的系统,现场的某些参数要通过传感器采集后送到前台机的数据接收端进行初步的处理,然后前台机要把这些数据传输给后台机进行更进一步的分析和处理,以便于掌握现场的实际情况并采取进一步的措施。