解除受托责任:现阶段我国会计目标的定位

会计目标是会计理论的重要组成部分，决策有用观和受托责任观是长期以来在西方发达国家具有统治地位的两大学派。我国对会计目标的研究较薄弱，根据对两大学派的分析和中国的实际．我国的会计目标应定位于受托责任观。     

Optimization of the facility location-allocation problem in a customer-driven supply chain

This paper develops and applies an integrated multiple criteria decision making approach to optimize the facility location-allocation problem in the contemporary customer-driven supply chain. Unlike the traditional optimization techniques, the proposed approach, combining the analytic hierarchy process (AHP) and the goal programming (GP) model, considers both quantitative and qualitative factors, and also aims at maximizing the benefits of deliverer and customers. In the integrated approach, the AHP is used first to determine the relative importance weightings or priorities of alternative locations with respect to both deliverer oriented and customer oriented criteria. Then, the GP model, incorporating the constraints of system, resource, and AHP priority is formulated to select the best locations for setting up the warehouses without exceeding the limited available resources. In this paper, a real case study is used to demonstrate how the integrated approach can be applied to deal with the facility location-allocation problem, and it is proved that the integrated approach outperforms the traditional cost-based approach.     

论会计信息生产社会化下的会计目标

会计目标的确定和实现依赖于会计信息生产方式的效率。探讨科学、制衡的会计信息生产方式，是研究会计目标的基础。以“会计主体”为第一假设前提的会计信息生产个体化机制存在诸多弊病，限制了会计信息作用的有效发挥，使得既定的会计目标难以实现。因此应在研究会计信息生产社会化模式的基础上，将会计目标定位为“充分反映已验证的、可分级选择的会计信息”。     

Six Sigma: The role of goals in improvement teams

The tenets of goal theory have been well established as a motivation mechanism in the management literature. However, some quality-management advocates, such as W. Edwards Deming, often criticize the use of goals. This research investigates the tension between goals and quality management in the Six Sigma context. We find empirical support that goals can be effective in Six Sigma improvement teams when teams adhere to the Six Sigma tools and method. However, challenging goals are counterproductive when Six Sigma teams do not use the tools and methods rigorously. This research reconciles the differences between quality management and goal theory by showing that the Six Sigma tools and method interact with goals.     

An integrated approach for selecting corporate social responsibility programs and costs evaluation in the international tourist hotel

The purpose of this paper is to present an integrated approach and scientific techniques for corporate social responsibility (CSR) programs selection decisions and costs evaluation in the hotel industry. First, experts are chosen to conduct the analytic structure construction for CSR programs selection by identifying cost and differentiation advantage criteria and CSR program candidates that can benefit society and competitive advantage for hotels. Second, the DEMATEL (Decision Making Trial and Evaluation Laboratory) method is used to detect complex relationships and build a network structure among the cost and differentiation advantage criteria. Third, the ANP (Analytic Network Process) is used where the criteria are dependent. Fourth, the ANP results are applied to ZOGP (Zero–One Goal Programming) formulation to find the optimal CSR program portfolio under limited resources and constrained situations. Finally, ABC (Activity-Based Costing) model is used to calculate each chosen CSR program's costs in order to acquire accurate cost information. The result shows that the improvement on the image of an organization is the major dispatch for driving the international tourist hotel to fulfill CSR goals. The integrated approach can help international tourist hotels’ managers to select CSR programs more scientifically and to make decisions conforming to the reality.     

Parametrizing nonparametric translog models: A goal programming/constrained regression study of U.S. manufacturing

This paper demonstrates how Goal Programming/Constrained Regression can be used for cross-checking results from standard econometric models as well as a stand alone methodology in empirical production analysis. For illustration, we re-examine Berndt and Wood's (BW) seminal study of the U.S. manufacturing industry. Whereas energy and capital were found to be complements in BW's study, we found them to be substitutes. First version received: September 1996/final version received: September 1997     

对标先进广电 争创一流强台

石家庄广播电视台结合实际,广泛深入开展"对标先进广电、争创一流强台"活动,追求卓越、成效显著。本文紧密联系实际,从加强组织领导,落实工作责任;立足实际,找准标杆;落实整改,建立长效机制等三个方面总结了该台争创一流的做法体会,探讨并提出了下一步努力方向。     

瞬变电磁法在矿井防治水中的应用

本文主要阐述了瞬变电磁法(TEM)在探测神华乌海能源有限责任公司老石旦煤矿采空区积水中的应用,利用对含水体敏感、分辨率高的瞬变电磁法,根据该地区物性地质条件,探测测区内采空区积水范围及煤系地层的含水情况,为矿井防治水工作的合理实施提供参考依据。     

员工创新行为缘何不同：成就目标导向对员工创新行为影响的双路径研究

目标导向会对员工行为产生指引和影响作用。基于目标导向理论和知识管理理论，引入知识共享和知识隐藏两个变量，考虑情境因素的影响，构建多类别成就目标导向通过双路径影响创新行为的理论模型，研究成就目标导向对创新行为的影响机制。实证发现：不同成就目标导向对创新行为的影响存在差异，其中，学习目标导向和绩效趋近目标导向正向影响创新行为，知识共享起中介作用；绩效回避目标导向负向影响创新行为，知识隐藏起中介作用；心理安全氛围调节成就目标导向对创新行为的影响。     

How hotel owner-operator goal congruence and GM autonomy influence hotel performance

A principal-agent relationship exists between hotel owners and the management companies which often operate their hotels. In addition, they both act as principals to a mutual agent, the hotel's General Manager, who is tasked with trying to achieve each parties' objectives. Extensive research on hotel management agreements which govern the owner-operator relationship has demonstrated that these objectives are often incongruent. However, the property-level managerial and performance implications of their goal incongruence has not been empirically examined. This study analyzes these issues using a matched sample of surveys from both owners and operators across 64 hotels operated under hotel management agreements. Using structural equations modeling, we demonstrate that owner-operator goal congruence positively impacts hotel performance and that this relationship is both mediated and moderated by the hotel General Manager's autonomy.