CVS/Caremark: The Costs and Strategy of a Tobacco‐Free Pharmacy

This instructional case presents CVS/Caremark's decision to discontinue tobacco sales at its U.S. pharmacies effective October 1, 2014. The case provides data on the strategic issues underlying the decision and examples of the nonfinancial factors that affect product‐line decisions. The case illustrates the use of the broad array of costs in management decision making, including hidden costs, contingent costs, reputational costs, and social costs. It also provides data to explore the decision from the perspective of customer profitability analysis and the differential costs of serving tobacco customers compared with general retail customers.     

基于连续流的生产线精益改善——以G厂A生产线为例

为了解决G厂A生产线产能不足、生产线不平衡、操作人员加班频繁、标准化程度差、物料管理混乱等问题,提出了基于连续流的精益改善方案。通过全流程工步级作业方法标准化、工艺优化、工序的拆分和重排、拉动补料以及物料布局调整等方法,生产周期缩短了630min,瓶颈工序周期缩短了99min,日均产出由原来的日均1.5台提高到了2台,线平衡率从原来的78.10%提高到了98.63%,并实现了在不加班的情况下按订单准时交付。     

精益建设过程中持续流的应用研究

:阐述了精益建设产生的理论基础 —— 精益生产理论,同时提出在精益建设中创建持续流创建的必要性。介绍了持续流的定义及其在建筑业中应用的意义,并对价值流中的增值活动进行了界定。确定价值流团队和作业测定组的组建,为创建持续流的准备工作。对持续流在建筑业的应用进行了分析,主要是运用价值流图和平衡生产线这两个方法加以实现。     

Changes in land use, land tenure, and landscape fragmentation in the Tijuana River Watershed following reform of the ejido sector

Changes in land use and land tenure can influence both physical fragmentation and ownership fragmentation of landscapes, with implications for biodiversity. In this study, we evaluated changes in land use and land tenure in the Tijuana River Watershed, a region of high biodiversity and endemism, following the implementation of a new Agrarian Law which allowed for privatization and sales of communal land (ejidos) beginning in 1992. In order to understand changes in land use and cover, we constructed maps from aerial photographs and Aster images and measured changes between 1994 and 2005. In order to understand changes in land tenure, we collected data from Mexican government sources on ejido land size, ownership, and sales, and we conducted 55 structured interviews with ejidatarios in the watershed. Our results demonstrate that land-use/cover change between 1994 and 2005 was dominated by an increase in urban area and grasslands, and a decrease in coastal sage scrub, chaparral, and, to a lesser degree, agriculture. In particular, the conversion of coastal sage scrub has left a far more fragmented landscape than existed in 1994. In addition, most of the ejidos in the watershed, as well as individuals interviewed, had participated in some stage of the land certification and titling process allowed by the new Agrarian Law, resulting in substantial changes in land tenure. However, land tenure security appeared to play a larger role than a desire to sell land and, contrary to studies from other regions, full title to the land was obtained in a range of urban and rural settings, rather than primarily on land closest to urban zones. Our results suggest that past predictions regarding future urban growth and fragmentation of native vegetation in the region have proven accurate and highlights regions of change that merit further study.     

当代美国商业银行贷款的发展

20世纪80年代中期以来,美国商业银行贷款的发展呈现出若干值得关注的特征。本文以实际数据为支持,考察分析商业银行贷款在美国信贷市场以及商业银行资产中的相对重要性变化,贷款结构的变化,不同规模商业银行贷款构成的特点,以及贷款质量的发展,以期对我国不同类型商业银行今后的贷款经营与发展提供参考。     

Goode Food Trucks Inc.*

This fictional case centers around a young Dutch couple who emigrated to Canmore, Alberta. Upon arriving, Saul and Rens opened two successful food trucks and are now looking to promote each truck's main chef to truck manager. They plan to offer a performance bonus based on the net income of each truck and have requested a local accounting student to advise them on the new bonus structure. Goode Food Trucks Inc. presents an opportunity for students to demonstrate technical competence in managerial accounting (rate methods, period cost allocation, and data visualization); strategy and governance (employee performance incentives); and financial reporting (reporting needs) while incorporating enabling competencies (communicating and adding value). The case and teaching notes were adapted from principles used to train and evaluate Chartered Professional Accountant (CPA) candidates and tailored to an appropriate level for undergraduate learners. MBA instructors may also use this case to apply multiple concepts in a defined context, thus enhancing a course's “real-life” applicability.     

论美元霸权与当代国际货币秩序

美元霸权构成当今国际货币秩序的基本特征，也构成国际经济交易制度安排的主要内容。美元霸权下的国际货币秩序是一种不均衡的秩序，其更多地体现了美国的意志和利益，而忽视甚至损害了其他国家的利益。美元霸权下的国际经济货币秩序从根本上来说也是不稳定的。我国的政策选择应该是积极参与国际货币秩序的重构，并发挥应有的作用，以主动参与而不是被动应付的方式来维护我们在国际经济交易中应得的利益。     

光切显微镜测量中应注意的问题

讨论了使用光切显微镜测量零件加工表面微观形状的表面粗糙度时应注意的几个问题,对物镜的合理选择和安装、光带的正确调整、仪器的调整与校验、测量方向的确定、合理的定度与取值、精确的读数及计算等方面进行了详尽的阐述,为操作者正确使用设备、获得可靠的测量数据以及减少误判提供了有效的帮助。     

Value analysis of a sales force

Has the work ethic of hard work and perseverance declined in younger salespeople? A difference in work values between younger and older salespeople could indicate the presence of a generation gap in this study of a national industrial firm.