会计电算化在现代企业管理中的应用研究

随着计算机技术的发展和普及,会计电算化这一新兴管理手段越来越多地被各行各业所应用.会计电算化系统的引入,大大减轻了会计工作人员及管理人员的劳动强度,加快了信息的流通速度,提高了会计工作效率和管理效益.因此,发挥会计电算化在现代企业管理中的作用已成为企业必须要面对的问题.     

A Generalized Cameron–Martin Formula with Applications to Partially Observed Dynamic Portfolio Optimization

The optimal dynamic allocation problem for a Bayesian investor is addressed when the stock's drift—modeled as a linear mean-reverting diffusion—is not observed directly but only via the measurement process. Adopting a martingale approach, an appropriate generalization of the Cameron–Martin (1945) formula then enables computation of both the optimal dynamic allocation and the value function for a general utility function, in terms of an inverse Laplace transform of an explicit expression. Moreover, closed-form formulas are provided in the case of power utility.     

Using life cycle approaches to enhance the value of corporate environmental disclosures

As the focus of environmental policy and management shifts from cleaner production at the process level towards greener products as a whole, stakeholders ask for transparency throughout the entire value chain. This article assesses the comprehensiveness and the value of currently reported quantitative environmental disclosures of 97 listed companies from the automotive, banking, pharmaceutical and electronic hardware sectors. Findings indicate that quantitative environmental disclosures have many limitations, including incompleteness and inconsistency regarding corporate activities and sites, and limited internal data coherence. For many sectors, corporate disclosures only cover a very small share of the total environmental burden of products. A stepwise procedure is proposed to verify and improve the quality and completeness of reporting using life cycle approaches. We present simple data quality tests, and we introduce the concept of the environmental influence matrix, which provides a solid basis for the identification and prioritization of key performance indicators and areas of action. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

中职生就业和创业心理品质的现状及实践

随着金融危机在全球漫延，高等学校进一步扩招，中职生陷入了就业和创业的困境中。就业和创业能否成功，与个人自身素质的高低，以及是否具有良好的就业和创业心理品质密切相关。文章从中职生就业和创业心理品质的实际调查出发，分析了中职生就业和创业心理品质的现状及其影响因素，提出了中等职业学校开展就业和创业教育，努力提高中职生就业和创业心理品质的有效途径。     

浅谈世界货币

货币出现在几千年前，历经数次“改头换面”，无论这种人们所接受的支付手段看上去如何，它总是反映了时代精神和国家个性。由此可见，货币是随着社会的进步、商品经济的演进而产生和发展的。货币涵盖古今、博大精深，研究世界货币不仅可以了解世界各历史时期的经济、金融状况，也可以通过货币了解各国不同时期的政治、外交、军事状况，甚至由此进入考古、文学、艺术等更为五彩纷呈的广阔天地。     

家族企业非家族员工利他行为的管理策略

利他行为是一种角色外行为,它能提高同事的工作绩效,最终有利于团队或组织的有效运作。本文研究家族企业非家族企业员工的利他行为。利他行为的影响因素包括个人特征、工作特征、动机、社会网络、领导行为、群体凝聚力和文化价值观等。针对这些因素,作者提出招聘员工时进行人格测试;加强员工培训和教育,奠定培养员工利他行为的基础;建立集体主义导向的管理策略。     

论企业管理在中小企业发展中的作用

文章通过分述企业管理的计划管理、生产管理、物资管理、质量管理、成本管理、财务管理、人力资源管理在中小企业发展中所起的重要作用,来阐明7个要素在中小企业发展中不可或缺的地位,从而为中小企业更好、更快地发展提供思路。     

Efficiency Considerations in the Additive Hazards Model with Current Status Data

For current status data, L IN , O AKES and Y ing (1998) proposed a procedure for estimation of the regression parameters in the additive hazards model that makes clever use of martingale theory. However, one of the outstanding problems posed in the paper was the issue of efficient estimation, as their estimators do not attain the semiparametric information bound. In this paper, we explore this issue and provide a characterization of the NPMLE. We conduct efficiency comparisons between the NPMLE and the procedure of L IN et al . (1998) analytically and numerically through analysis of a dataset from a tumorigenicity experiment.     

工序能力指数两个体系的比较研究

在工序能力指数的新定义与传统定义中，分别给出了两个不同的体系。在工序能力指数的新体系中，不仅纠正了传统定义中的偏移系数的不合理性，而且指出工序能力指数新定义的依据是标准化原理。此外，新定义的工序能力指数与六西格玛管理中的西格玛水平在功能上是相同的。