STRATEGIC ORIENTATION,CAPABILITIES, AND PERFORMANCE IN MANUFACTURER — 3PL RELATIONSHIPS

This study examines how two dimensions of strategic orientation (customer and competitor orientation) influence logistics and market performance. Two capabilities, operational flexibility and collaboration, are studied. Data were collected from manufacturers working with third party logistics providers. The findings suggest that customer and competitor orientations have different influences upon performance when leveraged through the capabilities. Competitor orientation, while having a detrimental direct effect on logistics performance, appears to be the better strategic approach, when supported with operational flexibility since it results in enhanced logistics (efficiency) and market (effectiveness) performance. Customer orientation, on the other hand, greatly improves logistics performance, i.e., internal efficiency.     

关于加强党建引领基层治理问题研究——以福建莆田笏石工业园区为例

基层治理是国家治理的基石,党中央多次提出要加强基层党建与社区治理有机结合,也高度重视基层党建和基层治理工作。党建引领基层治理是一个时代课题,也是一个探索实践,所以基层党组织要认真落实新时代党的建设总要求和新时代党的组织路线,着力构建党建引领的共建共治共享的城乡基层社会治理格局和自治法治德治相结合的基层治理体系,不断提升党建引领基层治理水平。     

论陈潭秋党建思想的主要贡献

陈潭秋是中国共产党的创始人之一,在他长期的革命生涯中形成了内容丰富的党建思想,其主要贡献在于他较早重视和关注党的自身建设,辩证认识和分析党的工作和中心任务的关系,并创建最早的农村基层党组织;在于他较早认识到农民阶级对于巩固和充实党的组织基层的重要意义,科学把握党的无产阶级性质;在于他较早研究运用阶级分析方法,形成较为系统的党内斗争思想。     

Integrating strength-weakness analysis into strategic planning

Strength-weakness assessment, which must be performed as a part of any strategic planning process, is presented in terms of a process, termed SWA, that involves managers in making the critical informational choices that are implicit in strategic assessments of strengths and weaknesses. The process is illustrated in terms of its underlying premises, their implications, its benefits, and an illustrative substantive framework that can be used to guide the process.     

Capital expenditure decision making in small firms

A number of studies have been conducted to determine the extent to which large firms utilize sophisticated techniques in capital expenditure decision making. This research effort focuses on financial decision making procedures of small firms, exploring the techniques utilized to evaluate investment opportunities, methods employed to adjust for risk, purposes of expenditures and concern for profitability, and the source and cost of funds. In light of the recent debate on the capital shortage issue, small firms were also asked what type of tax reform they deemed most desirable to stimulate capital investments.     

Voting patterns of big eight representatives in setting accounting and auditing standards

The “Big Eight” accounting firms are alleged to dominate the setting of accounting and auditing standards. This paper identifies the recent criticisms and reviews the standard setting procedures of the APB, FASB, and the ASB. The results of five empirical studies designed to investigate the alleged domination issue are summarized. The conclusion drawn is that there is no empirical evidence to indicate that the Big Eight collectively govern the accounting and auditing standard-setting process.     

Of lessees,lessors, and discount rates and whether pigs have wings

Recent articles on leasing suggest five principles that should aid analysts to understand this durable, much misunderstood financial instrument. The principles are 1) the lessor must be happy too, 2) the operating inflows have nothing to do with the case, 3) financial, like physical, matter tends to be preserved, 4) debt is a function of after-tax flows, and 5) inability to use tax shelters cuts two ways. In this paper we illustrate these principles and use illustrations to demonstrate that each of these principles has merit. We argue as well that the impression, often left by the principles, that leasing seldom benefits all parties to the transaction is incorrect.     

加强党的建设是推进新疆跨越式发展和长治久安的根本保证

加强党的建设是做好新形势下新疆工作的关键,是推进新疆跨越式发展和长治久安的根本保证。严峻复杂的国际局势和世情国情党情的深刻变化及推进新疆跨越式发展和长治久安的艰巨任务,都要求党组织必须毫不松懈地加强党的建设,必须认真遵循、运用和不断丰富发展执政党建设的基本经验,切实把基层党组织建设成为坚强的战斗堡垒。而切实推进党的建设各项措施的贯彻落实,必须紧紧围绕发展和稳定这个新疆工作的主题,围绕跨越式发展和长治久安的新形势新任务,在各项措施的贯彻落实上出实招、得实效上下功夫。     

广西高职院校开展网络党建工作的实践与探索

文章运用文献资料、访谈等方法对广西高职院校党建工作中发展学生党员工作的现状进行研究,发现目前在广西高职院校发展学生党员工作中存在学生党员发展的数量与质量不和谐,党的知识学习流于形式化,考试制度落后等问题,结合广西高职院校开展网络党建工作的实践和探索,提出了相应的解决办法。