浅谈编制中期财务报告需注意的五大问题

财务会计报告所提供的会计信息质量好坏,直接影响会计信息使用者做出正确的判断和决策.投资者想要及时有效地了解公司的财务状况、经营成果及其现金流量,已不再满足于传统的年报,他们对于中期财务报告的编制要求越来越迫切.     

基于JSP的客户关系管理系统的分析与设计

客户关系管理系统是一款B/S架构的网络应用系统,有助于企业对客户进行管理,提高企业效益的目的。本文对客户关系管理系统的需求分析,用例设计,数据库设计和系统实施进行了详细阐述。     

辽宁制造业科技人才现状分析与对策

辽宁省是我国重要的制造业基地,辽宁的振兴在于制造业的振兴,制造业的振兴在于制造业科技人才的储备.当前,辽宁制造业科技人才队伍不容乐观,某种程度上处于极度缺乏状态,成为困扰辽宁制造业发展和崛起的瓶颈,是亟待解决的焦点问题之一.为此,需加强技工队伍的职业教育;壮大制造业高级管理人才队伍;建立有效的激励、合作交流机制;打造企业技术创新人才队伍.     

International leisure tourists’ involvement profile

The involvement construct has received a great deal of attention in recent years. However, the majority of research on this topic has focused on internal tourists, recreational activities participants, or associated services and products. Using survey data collected from European leisure tourists at an international destination, this study examined the underlying dimensions of their involvement. Scale unidimensionality is first revealed by an exploratory factor analysis and validated by a confirmatory factor analysis. The data suggested that this is a three dimensional construct: pleasure/interest, risk probability, and risk importance. Construct validity, including discriminant, convergent and nomological validity, and reliability are also satisfactorily established.     

设备维修方式变革的实践

文章总结了设备定期维修和状态维修两种维修方式的多年实践经验,对其优、缺点进行了分析比较,并且认为设备维修应走状态维修与技术改造相结合的道路。     

Virtual destination image a new measurement approach

This study utilized enabling internet and computerized content analysis technologies to measure destination image from a phenomenographic post-positivist perspective. In an online survey, respondents were asked to describe their image of one of seven case study destinations that they had never visited before, in a narrative format. The large amount of qualitative data was content analyzed using artificial neural network software. The results produce a vivid three-dimensional picture of the differences and commonalities among the images of selected destinations. It is concluded that an interactive narrative approach presents an alternative measurement technique that can contribute significantly to future image research.     

The extended website stage model: a study of Canadian winery websites

Rao, Metts, and Mora Monge (2003) proposed a stage model to reflect the progression small businesses follow in their use of Internet technology. We extend their work in two ways. We introduce marketing integration into this technology-focused model and further differentiate the transactions stage of the framework. We then use the model to examine differences in the degree of sophistication of websites used by businesses in the Canadian winery sector. Data collection entailed a content analysis on a census of English language Canadian winery websites (N = 206). A supplementary survey was used to distinguish among those sites that were making use of relatively advanced technologies. A multinomial logit analysis was applied to examine a series of research questions based upon our integrated model. Implications of the findings for scholarship and practice are discussed. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.     

Gender fatigue: The ideological dilemma of gender neutrality and discrimination in organizations

Although gender discrimination remains a feature of working life in many contexts, research on gender in organizations has shown that workplaces are often constructed as gender neutral. This poses an ideological dilemma for workers: how can they make sense of gender discrimination at work while presenting their workplace as gender neutral? This article explores that dilemma through an analysis of how information communication technology (ICT) workers talk about gender discrimination. Instead of denying gender discrimination, workers acknowledge it can happen but construct it as singular events that happened in the past and they place the onus on women to overcome such obstacles. Navigating the ideological dilemma around gender neutrality and discrimination, interviewees display what the article characterizes as gender fatigue. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.     

物资配装运送模型模拟机理分析

在“物资配装──运送模拟模型”一文中曾设计了物资配装运送数学模型，并就计算机模拟结果作了优化效果的讨论。为验证模型设计的合理性，将进一步对该模型的最适配车结构、载荷水平最大以及总吨公里数控制等计算机模拟机理进行分析。     

Industry Identification through Ratio Analysis

This case ¹ is designed to help students “see through the numbers”. Written initially for MBA students and senior analysts attending executive education sessions, it provides participants with (1) a common‐size balance sheet and selected financial ratios for ten anonymous Canadian public companies, and (2) a list of ten diverse industry sectors. Participants are invited to reflect on the meanings of the different ratios provided in order to match the anonymous companies with their corresponding industry sector. Seeing through the numbers fosters the development of participants' analytical skills, and group discussions contribute to the sharing of participants' knowledge about the various industry segments involved.