信息化环境下物资需求计划管理内部控制问题研究

完善和创新信息化环境下物资需求计划管理内部控制体系已成为企业成功的重要关键,具有现实的经济意义。     

Intellectual property rights in a quality-ladder model with persistent leadership

This paper analyzes the effects of intellectual property rights in a quality-ladder model of endogenous growth in which incumbent firms preemptively innovate in order to keep their position of leadership. Unlike in models with leapfrogging, granting forward protection, and imposing a non-obviousness requirement reduces growth. In the main case where entrants and incumbents have free access to the same R&D technology, infinite protection against imitation, granted independently of the size of the lead, maximizes growth. If entrants have to engage in costly catch up before they can undertake frontier R&D, growth is maximal for a finite (expected) length of protection against imitation.     

Liquidity risk and policy options

On the basis of a liquidity management model, liquidity risks, defined as the probability of payment failures in a real-time gross settlement (RTGS) payment system, may either stem from liquidity management inefficiencies or insufficient cash balances. I will show that penalties charged on the amount of payment failures minimise liquidity risks without interfering with the bank’s technology preferences. I will instead show that liquidity requirements, although as effective as penalties to contain the risk of liquidity shortage, may distort the bank’s technology preferences and cannot stem liquidity management inefficiencies. I will also show that liquidity risks within RTGS payment systems are potentially smaller because they depend more on the liquidity management efficiency than on the randomness of cash inflows and outflows.     

CPA credential perceptions: a case study of Hispanic accountants

One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission’s recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation of minority Certified Public Accountants (CPAs) for many years. To this end, organizations such as American Institute of CPAs (AICPA), National Association of Black Accountants (NABA), Association of Latino Professionals in Finance and Accounting (ALPFA), and the Ph.D. Project have provided different types of support to alleviate the problem. However, the numbers are still disturbingly low. This is particularly true for Hispanic accountants. Therefore, the purpose of this study was to examine Hispanic accountants’ perception of the CPA credential. While the results indicate that gender, exam affordability, and job incentives are positively associated with the likelihood of being a CPA, the 150-hour requirement was not perceived as a hindrance for certification.     

Dory & Nemo Early Learning Center

The case requires students to evaluate the current situation and growth options of a small business, Dory & Nemo Early Learning Center (D&N), which provides intergenerational programming to preschool children at a retirement home. The learning center was opened in September 2014, and it was able to make a small profit each year. However, it is projected that there would be a 75 percent decrease in net income from $8,072 in Fiscal 2016 to $1,819 in Fiscal 2017. Davis and Nathans, business partners of D&N, met to discuss the following growth options: (i) Mosaic Retirement Residences' proposal to set up two learning centers at their retirement homes each year for a total of six in three years and (ii) Harmony Retirement Residences' proposal for leasing space to set up learning centers at their retirement homes, one new learning center a year for a total of three in three years. Furthermore, Davis and Nathans had decided to increase the program fee from $320 to $350 per week for the 2017–18 academic session in September. They would also like to reduce their workload from 50 to 40 hours per week, increase their vacation time from two to three weeks, and increase their salaries and bonuses. Students must consider personal objectives of business partners and mission of D&N in the analysis. They learn to identify relevant information for decision making, apply appropriate analytical tools for quantitative analysis, integrate qualitative and quantitative factors in decision making, and make recommendations consistent with analysis.     

论统筹区域发展的制度基础建设

党的十六届三中全会提出了＂统筹区域发展＂的概念,并将其作为经济社会协调发展的5个统筹之一,进一步从体制和政策上为区域发展提供了强有力的保障。文章介绍了统筹区城发展的新理念,并提出完善我国统筹区域发展制度基础设施建设的建议。     

浅谈高层建筑施工中沉降观测的应用

在现今的建筑领域里,有许多的建筑名词,这些名词都对建筑存在的大大小小的问题进行着规范,现在我们将对沉降观测的应用进行分析,对沉降观测的要求进行研讨,对沉降测量的步骤进行整理,并且对沉降的注意事项进行分析,从而能使沉降观测在建筑这方面有一定的完善,避免因沉降原因造成建筑物主体结构的破坏或产生影响结构使用功能的裂缝,从而造成巨大的经济损失,这种精确地沉降测量可以使建筑更加的美观质量更好,客户更加的相信我们的质量,让我们的建筑在我们的国家能有一个更好的水平。     

鄂西北某院患者输血知识认知情况及教育需求分析

目的:调查综合性医院患者对安全输血的认知情况,以便有针对性地开展培训,降低风险。方法:自行设计问卷,调查185名患者对安全输血的认知程度和需求。结果:患者对涉及输血不良反应、自体输血等内容的认知相当欠缺。结论:应当持续性的患者进行安全输血知识培训,切实保障输血安全。     

改善内部审计的外部环境和内部条件

本文通过探讨改善我国内部审计的外部环境和内部条件的方法和措施,揭示内部审计是我国企事业单位加强内部管理的内丰需要,具有不可替代性,只有最大限度地保证内部审计的独立性,才能保证内部审计的地位和权威,从而更好地发挥内部审计在企事业单位中的作用。     

探月工程地面应用系统软件项目需求管理研究

需求管理在现代软件项目中起着重要作用,需求管理的混乱将直接导致项目预算超支或项目进度落后。从某种意义上讲,需求管理的有效性决定了软件项目的成功与否。基于探月工程地面应用系统软件项目开发中的需求开发和管理活动,阐述与总结了现代软件项目需求开发的方法与过程,以及需求管理的流程与控制。