Linking sustainable business models and supply chains — Toward an integrated value creation framework

Extant literature on sustainable business models highlights that value creation stems from resources exchanged in relationships between a focal firm and its stakeholders. In this context, the literature has, so far, focused on direct relationships. However, despite the acknowledged relevance of sustainability issues in supply chains, this relational view of the focal company and its direct stakeholders has not been extended toward value creation for and with indirect stakeholders, such as stakeholders of suppliers. Addressing this gap, this conceptual article integrates a relational view of sustainable supply chain management into the management of sustainable business models. It extends the scope of sustainable business models from relationships between the focal firm and its direct stakeholders to indirect relationships with stakeholders of suppliers. A framework is developed that supports analysis and management of value-creating relationships between the focal firm, suppliers, and stakeholders of suppliers. By extending the conceptualization of sustainable business models to consider relationship chains beyond direct relationships, this article proposes that a focal firm has to actively manage interactions both with suppliers and with suppliers' stakeholders.     

从线性到多元——研读《第五项修炼》后对系统思考的认识

系统思考要求我们从整体上认知身边的事物,通过理正系统内部复杂交错的关系,从而更清楚地认识到有机整体的多元结构。     

论会计系统研究方法

系统研究方法源于系统科学的发展。系统研究需要采用系统研究方法,系统研究方法在会计研究中的应用形成会计系统研究方法。会计系统研究方法是一个体系,包括各种具体研究方法,具有从整体出发,进行"综合-分析-再综合",确定目标与实现目标相结合,定量分析与定性分析相结合等特点。会计研究的内容形成被研究的系统,在会计领域的各个方面都可以采用会计系统研究方法。会计研究采用系统研究方法,有利于全面认识系统的性质及其发展,正确处理系统各构成部分之间的相互关系,促进系统目标的实现,开拓系统的创新发展,检验系统研究的成果。     

我国财务会计概念框架重要性和可行性探讨

本文从各国财务会计概念框架的实践现状和会计准则的概念框架特征入手,对我国建立概念框架的重要性、可行性进行分析,同时对我国准则制订机构和制订程序的优化提出了初步的建议。     

IT project portfolio governance: The emerging operation manager

Today's information technology (IT) organizations are under pressure to meet or improve IT service levels for critical business functions. Various industry standards, such as the IT Infrastructure Library (ITIL) and the Control Objectives for Information and Related Technology (COBIT) standard, have gained wide acceptance as comprehensive methodologies for improving the effectiveness of IT management. The role of IT operations management is subsequently changing from a component orientation (such as networks, systems, storage, database, and applications) to managing business‐oriented, end‐to‐end IT services. This article presents a detailed analysis of available literature in order to identify the most appropriate competencies and necessary skill sets that will be needed by an operation manager for strategic business alignment.     

基于工作过程系统化的《Flash动画制作》课程开发

"中国有一千万人喜欢看FLASH,有七,八十万人喜欢做FLASH"这样的数字已经表明,一个有着大量需方和供方的市场已经形成了。只有课程内容设置与职业岗位能力要求相对应,才能为社会培养适销对路的符合市场需求的高级平面动画制作职业技术人才。本文借鉴德国职业教育先进思想,提出了基于工作过程系统化的《Flash动画制作》课程开发的理念、思路和实践等问题。     

企业缺失社会责任原因探讨

企业能否认真履行社会责任关乎企业的发展、人民的福祉和社会的进步。而现实社会中出现了诸多的因企业不能履行社会责任引发的社会不和谐的现象。文章探讨了企业不履行社会责任的外部环境原因和自身所存在的问题。     

国有资本预算制度的构建目标、原则与基本框架

我国新型国有资产管理体制的建立,引发了如何对国有资本进行监管的思考,而建立国有资本预算制度是一个重要的措施.本文从国有资本预算制度的财务监管功能定位出发,对国有资本预算制度的构建目标、原则和基本框架进行了研究,并对国有资本预算的编制系统和国有资本预算的审核监督系统进行了深入探讨.     

钢铁生产物流工艺过程监测与控制系统设计与实现

文章运用生产物流管理的思想和方法,阐释钢铁生产物流工艺过程的特点、监控的问题和原因,提出建立物流仿真系统和物流自动化技术设计方案,有效实现钢铁生产物流工艺过程的监测与控制手段,对现代钢铁生产物流工艺过程的科学管理具有重要的指导价值。     

我国高职教育质量管理的基础框架及有效路径探析

本文提出我国高职教育应树立科学的质量观,并以此解构了高职教育质量管理体系的基础框架,探讨了高职教育质量管理的有效路径。