辅助生产计划成本分配法教学改进小议

辅助生产计划成本分配法在教学过程中往往出现学生困惑重重无法理解,而教师是努力解释却又无法解释清楚的困境。因此,在不考虑反映和考核辅助生产车间业绩的情况下,教师可以重新对计划成本分配法厘清思路,不需要交互分配,只需将生产费用按计划分配率根据外部各受益对象的实际耗用量直接分配,简化核算又不影响最终分配结果,使学生较快理解和掌握。     

浅谈±660kV宁东-山东精品工程中的创新与发展

创新是一个民族进步的灵魂,是一个国家兴旺发达的不竭动力。文章介绍了±660kV宁东-山东精品工程中的创新与发展。     

做好生涯规划 培养就业能力

高职学生做好职业生涯规划是培养自身就业能力的一个有效途径。本文主要分析了高职学生职业生涯规划的重要意义,职业生涯规划的内涵,具体实施步骤以及实施策略。在此基础上,提高学生的就业能力。     

关于石油天然气工程建设造价管理工作与其存在问题的探究

本文针对石油天然气工程造价管理以及所存在的问题进行探究。     

建筑工程监理与施工技术创新的关系研究

建筑工程监理与施工技术这二者的关系并不是相互割裂,相互独立的,本文将对二者关系进行探究。     

Linking customisation of ERP systems to support effort: an empirical study

The amount of customisation to an enterprise resource planning (ERP) system has always been a major concern in the context of the implementation. This article focuses on the phase of maintenance and presents an empirical study about the relationship between the amount of customising and the resulting support effort. We establish a structural equation modelling model that explains support effort using customisation effort, organisational characteristics and scope of implementation. The findings using data from an ERP provider show that there is a statistically significant effect: with an increasing amount of customisation, the quantity of telephone calls to support increases, as well as the duration of each call.     

关于政府投资项目造价控制的问题及策略

政府投资建设项目不同于一般的企业投资项目,多以公益和必要设施为主,但是由于经手部门多、结构复杂等原因,在工程造价控制上面临许多问题,不仅浪费资源、资金,同时不利于廉政建设,也会缩减其他方面的财政支出,因此合理控制政府投资建设项目工程造价成为一个广受重视的问题。     

基于作业过程的园林绿化项目资源清单模型

结合生产要素六元理论，对园林绿化项目资源进行界定；以作业过程为信息关联节点，通过施工工序分解和资源特征匹配，构造园林绿化项目的“产出-作业”分配关系描述矩阵和“作业-资源”消耗关系描述矩阵。XX科技园林绿化企业的应用结果表明，项目资源清单模型解决了目前园林绿化企业资源信息分离使用的现状，是企业快速构建项目资源计划表、项目施工方案以及快速估算项目成本等的基础数据信息。     

Organizing anarchy: The food security–biodiversity–climate crisis and the genesis of rural land use planning in the developing world

Shortfalls in global food production, coupled with the growing visibility of climate change's disruptive effects, have underlined for many observers the importance of devoting rural lands to their ‘optimal’ use, where they can make maximal contributions to the global imperatives of feeding the human population and maintaining vital environmental services. In this context observers have endorsed rural land use planning as a way to insure that, at least in theory, lands get devoted to their best uses. In practice, land use planning in the developing world has resembled ‘organized anarchy’. Small landholders with insecure land tenure, overseas investors seeking large land deals, NGOs representing indigenous peoples, government officials, and staff from international environmental NGOs and multilateral organizations have come together in strategic action fields to struggle over and sometimes negotiate land use plans for contested landscapes. These plans represent a strategic, spatially explicit response to the climate change–biodiversity–food security crisis.     

Stakeholder perceptions and governance challenges in urban protected area management: The case of the Las Piñas – Parañaque Critical Habitat and Ecotourism Area,Philippines

The conservation and management of protected areas in urban settings has become increasingly challenging with dynamics over land use change in adjacent urban areas being highly relevant to, but at times conflicting with, the protected area. This study seeks to better understand the implications of land use change processes to urban protected area management through the case study of the Las Piñas – Parañaque Critical Habitat and Ecotourism Area (LPPCHEA) in Metro Manila, Philippines. Factors and processes influencing land use change and protected area management and the impact of stakeholders’ perceptions on protected area were analyzed. The urban protected area in itself has limited influence on its surrounding urban areas, as land use change in these areas is shaped more by social, economic and policy/institutional factors occurring within the context of urban-regional development. The study also found that land use conflict is evident in an urban protected area due to the competing ecosystem services derived by various stakeholders. This discord is deepened by the lack of coordination between land use planning and protected area management. Integrating protected area management with land use planning through legally binding instruments, specific timeframes and clear internal procedures can help resolve land use conflict for an urban protected area at the strategic or policy level.