新高校会计制度实行中会计科目的处理

2013年12月30日财政部颁布了《高等学校会计制度》，并于2014年1月1日正式执行。本文立足实际工作，针对新高校会计制度中会计科目的设置及衔接中存在的问题进行分析，并提出建议，以保证新高校会计制度的顺利过渡实施。     

石人沟铁矿尾砂充填集控系统的设计

本文介绍了一种建立在PLC控制基础上的基于石人沟铁矿尾砂充填集控系统的建设与应用，主要从项目概况、项目建设等内容进行了阐述，包括现场的设备构成、硬件搭建方式、以及软件功能、系统建成后取得的实际效果等内容。     

The impact of IT-enabled customer service systems on service personalization,customer service perceptions,and hotel performance

Customer service is a critical element of a hotel's strategy and an important lever for differentiation of the hotel's offer. Over the last two decades, information systems have contributed to the transformation of customer interactions, enabling an unprecedented scale and scope of service personalization in the tourism industry. This paper reports the results of a mixed method study in a hotel that offers three contributions to the development and refinement of IT-enabled service personalization theory. It explores the role of signifiers in the design of customer service systems, showing that they significantly increase customer preference elicitation during the learning phase of the service personalization process. It then demonstrates that improved preference elicitation translates into higher customer service evaluations and value perceptions of the hotel. Finally, our study shows that IT-enabled service personalization creates financial benefits for the hotel via revenue share-shift from costly intermediated to direct distribution channels.     

Simulación de la tasa de reciclaje de productos electrónicos Un modelo de dinámica de sistemas para la red de logística inversa

Current trends in the development and innovation of information technologies and shorter life cycles of electronic products have resulted in the generation of large amounts of waste (e-waste) which can potentially cause environmental problems due to the toxicity of some of their components. The e-waste problematic has attracted the attention of governments, companies and consumers that look to identify strategies for the management and proper disposal of e-waste with the goal to protect the environment. This work uses the methodology of system dynamics to simulate how the rate of products returned by individuals and the amount of computers recovered in an open-loop reverse supply chain, varies under different scenarios. The simulated scenarios correspond to the possible combinations of five macro factors: rate of innovation and product life cycle, information available to consumers about e-waste recycling, legislation, e-waste programs structure along with diffusion and publicity efforts. The results of the simulation are relevant to identify over which factors it is convenient to intervene to increase the amount of recycled computers because this amount represents a reduction in the volume of e-waste and an enterprise opportunity to generate earnings from recycling computers.     

Promoting cost efficiency and uniformity in parcel delivery centre locations and service areas: a GIS-based analysis

This paper provides a systematic framework to determine local delivery centre (LDC) locations and service areas to reduce delivery costs and balance the allocation of parcel delivery loads to promote sustainable LDC development. Based on a case study of a parcel distribution company in Korea, this study proposes two strategies for LDC service area delineation within each terminal service boundary that either minimises the total delivery time or balances the allocation of delivery loads. This research contributes to improving cost efficiency and balancing delivery load allocations in planning LDC locations and service areas that can potentially promote the long-term mutual sustainable development of parcel distribution companies and their local delivery counterparts.     

高端技术技能人才贯通培养试验项目基础教育阶段学生素养教育体系构建

学生素养教育体系构建对高端技术技能人才贯通培养项目基础教育阶段学生的成长成才和可持续发展意义重大。北京财贸职业学院基础教育学院坚持立德树人，以社会主义核心价值观为统领，在实践中探索实施符合贯通培养项目基础教育阶段学生特点的素养教育，创新构建以“敬畏、感恩、笃学、卓越”为主题的“四三五五一”学生素养教育体系。     

我国台湾地区儿童福利问题研究

儿童是社会的未来，是民族的希望。儿童福利是社会福利的重要组成部分，在经济高速发展的当今社会，福利体系的建设中儿童福利的发展与完善显得尤为迫切。笔者通过对儿童福利事业发展较为先进的台湾地区进行研究，从法律和政策、行政体系、发展趋势等几个方面进行剖析，最终分析台湾地区儿童福利发展对我国相关问题上的启发，以期对我国儿童福利体系建设起到积极作用。     

Influence of Hotel Information System Quality on System Use and User Satisfaction

ABSTRACT

By applying DeLone and McLean's Updated D&M IS Success Model, this study seeks to understand the influence of information system quality on the intention to use the system and user satisfaction within the context of HIS. Data used for the study were obtained from a survey that focuses on hotel employees' evaluation of HIS quality and their intention to use and satisfaction with the system. The results indicate that information system success measures can be meaningfully explained by HIS quality. Service quality that often represents support from information service providers within an organization, among the three aspects of HIS quality considered, has a significant positive influence on users' intention to use HIS and their satisfaction with the system, given the consideration of users' demographic characteristics, career, and the level of work reliance on HIS. Practical and theoretical insights of the findings are addressed.     

On the Differential Effects of European Patents

Since the invention of the European Patent System, national patent systems have continued to co-exist, although they did lose appeal. How have the different national systems been affected in view of their characteristics? In order to answer this question a constant-market-share (CMS) analysis is carried out. While on a theoretical level, the different elements adding to the appeal of each patent system are discussed, the CMS-analysis reveals the importance of country size in that the national systems of smaller countries lose.