中小企业内部控制问题及对策研究

内部控制的目标是随经济的发展而不断变化的,中小企业应结合自身特点提高现有目标定位的层次,扩大目标范围,本文针对其内部控制存在的问题提出建议和对策。     

国内传统企业供应链管理策略研究

传统企业在提升自身竞争力,尤其是在供应链的构建与管理方面,取得了长足的发展,但总体上发展缓慢,整个生产流通仍处于一种高成本、低效率的运行状态。而我国传统企业供应链的发展,对于我国企业整体实力的提升具有重要作用。因此,必须重视传统企业供应链的管理与发展。本文针对我国传统企业供应链的管理与发展提出了相应的对策。     

Central Region:The Next Destination?

A new set of policies for processing trade were jointly imple mented by China's Ministry of Commerce and General Customs Office last year,with the goal of promoting trade balance,relieving the sharp contrast in China's huge trade surplus,as well as pushing forward with the improvement and transformation of the industry.     

The benefits and constraints of temporary sourcing diversification in supply chain disruption and recovery

Sourcing diversification is the preferred hedge to supply chain disruption risks, but many companies insist on single-sourcing for long-term strategic benefits. For rare-but-catastrophic disruptions of fortified supply chains, temporary sourcing diversification has been seen as a desirable response strategy. However, little is known about the conditions to temporary sourcing diversification and the situations where it is applicable. Our fieldwork and comparison of two disaster recoveries at Aisin Seiki and Riken Corporation shows that while temporary sourcing diversification worked in the Aisin Seiki case, it was impossible at Riken due to the high degree of specificity required in the design and manufacturing methods of the disrupted product item, suggesting product and process specificity limits recovery alternatives. Unawareness of such constraints to temporary sourcing diversification may result in over-optimism regarding its feasibility and insufficient disaster preparedness. In addition, the case of Riken’s recovery from an earthquake in 2007 is systematically documented in this paper for the first time.     

Not all gamblers are created equal: gambling preferences depend on individual personality traits

Previous studies have presented evidence revealing that the dispositional personalities of consumers, or the traits associated with their gambling behaviors and risk preferences, differ across various gambling types. Those studies leave open the question of whether and how personality differences affect domain-specific gambling preferences. Using latent class analysis (LCA), we explored the latent classes of risk preference for different gambling types and the effects of personality traits on these classes. A total of 732 Macau residents completed a questionnaire assessing 13 gambling types and personality traits. Preferences for gambling shown by the participants varied between three latent classes of games: chance gambling, entertainment gambling, and technical gambling. Moreover, not all personality traits consistently predicted preferences for these gambling classes. For instance, aggression-hostility positively predicted a general preference for both chance gambling and technical gambling, but impulsive sensation-seeking positively predicted only a preference for chance gambling. However, neuroticism-anxiety traits showed no such predictive effect for any of the three gambling classes. This study suggests that personality patterns emerge for overall and specific gambling types and underscores the value of LCA to help resolve the longstanding debate over whether gambling is domain specific.     

Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers

While economic theory suggests that identifying alternate customers is costlier than identifying alternate specialized employees for customization providers, substantial field research evidence indicates the opposite, where providers are reportedly more dependent on employees than customers. We inquire into this contrasting picture between theory and practice through an in‐depth case study that suggests that what begins as customer dependence transforms into vulnerability to employees. While perceived vulnerability to customers is efficiently removed through ex ante controls, the physical asset specificity in each customer order generates task uncertainty, specialization and teamwork, which become the new sources of opportunism threat for the customization providers. Compounded layers of ex ante and ex post controls with frequent iterations suggest a need for continuous management (as against removal) of vulnerability to employees.     

Locke的目标设置理论及其对组织绩效的影响研究

Locke提出的目标设置理论,经过不断发展完善,已成为当代重要的激励理论。该理论认为,目标本身就具有激励作用,目标能把人的需要转变为动机,使人们的行为朝着一定的方向努力,并能及时进行调整和修正,从而能实现目标。目标设置包含两个基本维度,分别是目标内容和目标强度。国内外的大量研究也都证明,目标设置对组织承诺、工作满意度等组织绩效指标有显著影响。     

青海省天峻县龙门地区钨多金属矿找矿前景分析

从地质、物探、化探等方面对青海天峻龙门地区的钨及多金属矿找矿前景做初步分析。区内出露地层主要为志留系巴龙贡噶尔组杂砂岩、云母石英片岩夹板岩、凝灰质板岩和少量中性火山岩．断裂构造主要为一组北北东向断裂．侵入岩主要为基性一超基性岩及隐伏的酸性花岗岩。1：5万水系沉积物“龙门HS49”综合异常显示W、Bi、Mo等元素有不同规模的明显异常,且W异常规模最大。通过土壤化探测量可以得知化探异常与物探异常重叠较好。磁异常显示该区是热液成矿的有利部位．为这些金属矿的深部找矿预测提供了有利证据。     

省级土地开发整理规划目标确定的技术路线和方法--以江苏省为例

研究目的:探讨省级土地开发整理规划目标确定的技术路线和方法.研究方法:系统分析法、综合评分法.研究结果:对江苏省土地开发整理规划目标确定进行实证分析,按照本文讨论的技术路线,运用综合评分法等对目标进行可行性分析和方案的评价选优,较科学合理地确定省级土地开发整理目标.     

进一步推动我国水利多种经营工作的战略思考

围绕当前水利多种经营管理工作中存在的主要问题，探索新时期水利多种经营管理工作的发展思路、政策与措施。提出：坚持科学发展观，整合资源、统筹利用、深化产权制度改革与资产管理体制改革、加。大水价改革力度，创新运行机制等建议。