ABC法对传统成本会计的冲击及其对我国成本管理的启示

ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。本文针对该方法对传统成本会计的冲击和我国目前在成本管理中的借鉴价值进行了论述。     

Factors influencing repeat visits to a destination: The influence of group composition

This paper is an analysis of the likelihood for repeat visits to a sun and sand destination by tourists. For this purpose, an empirical study was conducted using tourists who had visited the destination. The analysis took into account the travelling group composition. The results showed that, for the total tourist sample, overall satisfaction had the biggest influence on the decision of whether to revisit a destination, while the least important influence was the tourist's perceived image. These influences varied, however, when different travelling group compositions were considered. The results are of vital importance in tourism management policies, because they can contribute to the better design and development of tourism promotion strategies.     

云财务共享服务模式设计——以费用报销流程为例探讨

在企业数量增加的同时,企业之间所具有的竞争情况也愈发激烈。其中,财务共享服务是目前企业提升运营效率、降低运营成本的一项重要方式。本文中就以企业的费用报销流程为例对云财务共享服务模式进行一定的研究与设计。     

Optimizing station location and fleet composition for a high-speed rail line

This paper proposes a new strategic planning model for high-speed rail ventures. It is a mixed-integer optimization model that applies to a given line and focuses on two key strategic decisions: station location and fleet composition. Our purpose is to improve on previous station location models by including fleet composition decisions. In the new model, we additionally take into account in an approximate fashion the interrelationships between strategic and subsequent tactical decisions, regarding line planning, train scheduling and fleet assignment issues. The usefulness of the model is demonstrated for a case study involving a planned Lisbon-Oporto high-speed rail line.     

Charisma and Compassion – Cheng Yen and the Buddhist Tzu Chi Movement by Huang,C. J.

The authors investigate the relationship between board ethnic diversity, ethnicity and market, and book measures of firm financial performance using Malaysian data. This represents a departure from prior studies that focused on White countries whose people remain culturally indistinct. Ethnic diversity is measured by the Herfindahl-Hirschman Index; ethnicity is the largest representation of a single race. Controlling for firm- and board-specific attributes, the authors find a significant positive relationship between ethnic diversity and firm financial performance and that financial performance of companies differ between ethnicities. The results suggest that despite modernization and homogenization, corporate Malaysia is still divided along racial lines.     

马齿苋的营养成分研究进展

马齿苋是一种野生药食同源植物,富含蛋白质、脂肪、纤维素、矿物质等多种营养物质,具有消炎抗菌、利水消肿、止血化瘀、清除尘毒等功效,具有广阔的应用和开发前景。本文对马齿苋中所含的营养成分进行综述,并对其开发应用前景进行展望。     

经济转型背景下日本贸易技术结构的演进研究——基于1960-1988年数据的实证分析

贸易结构是一国产业结构的反映,对一国产业结构也会带来一定的影响。依据经合组织的技术密集度标准,将日本的进出口商品进行分类。在此基础上,分析了日本贸易结构技术构成的演进。研究发现,战后日本的出口结构出现了持续、明显的升级,进口则集中在中技术与低技术产业。随着日本经济的发展,影响贸易结构的因素以及进出口结构之间的关联均发生了明显的变化。     

绿色奥运中绿色营销与绿色物流发展策略的探析

从绿色奥运物质和意识两方面分析发展绿色营销,形成绿色物流管理系统是国际奥委会的政策导向和2008北京绿色奥运的需求。本文分析了绿色奥运的含义及绿色营销与绿色物流的理论基础,并提出发展绿色营销和绿色物流管理的策略。     

金沙古史探微

在成都摸底河两岸发现的金沙遗址是历史上开明王朝生活于此的文化遗存。开明族富于治水经验，他们进入成都平原后很快就取代了出自西山的古蜀族．建立了金沙古城．因此这里并无望帝于丛帝禅让的情况。而古蜀族地位逐渐下降．其沦为二等公民殆无疑义。金沙古城与十二桥遗址相近．应是同时代的双子城。金沙时代气候温暖潮湿。其自然环境与三星堆时代迥然不同。距今约2300年前，金沙古城毁于洪水，不久强秦入侵．开明族统治结束．亦即古蜀最后覆亡。     

中小型企业质量事故成因探究

针对一起典型的中小型制造企业出现的质量事故,在对引起该事故产生的浅层原因进行系统分析的基础上,站在一个理性领导人的角度,利用增量效益费用比的经济方法对员工缺乏积极性、质量成本投入不够、质量认证流于形式等原因进行了深层次探讨,发现中小型企业质量事故偏多是因为中小型企业领导人会更偏向于节约会计成本的缘故。