辅助生产计划成本分配法教学改进小议

辅助生产计划成本分配法在教学过程中往往出现学生困惑重重无法理解,而教师是努力解释却又无法解释清楚的困境。因此,在不考虑反映和考核辅助生产车间业绩的情况下,教师可以重新对计划成本分配法厘清思路,不需要交互分配,只需将生产费用按计划分配率根据外部各受益对象的实际耗用量直接分配,简化核算又不影响最终分配结果,使学生较快理解和掌握。     

技术要素参与分配的实施现状及效果评价——基于湖北省高新技术企业的调查分析

选取湖北省高新技术企业为调查对象,通过问卷调查和访谈收集第一手资料,研究湖北高新技术企业技术要素参与分配的实施现状,通过实施效果的评价,探索企业层面技术要素参与分配方式的组合方案及宏观层面促进技术要素参与分配的政策建议。     

A toolbox for garden governance

A substantial fraction of the open space in (peri-) urban and rural areas is covered by domestic gardens which support the delivery of multiple ecosystem services. Although individually they may look insignificant, the aggregation of domestic gardens and of gardening actions can be significant. Referring to ‘the tyranny of small decisions’, we launch the concept of a ‘resource by small gardening actions’: the positive cumulative outcome of individual garden owners adopting pro-environmental gardening practices. Using qualitative research, we gained a thorough insight into the barriers and levers related to the development of domestic gardens as a ‘resource by small gardening actions’. By combining the data from expert interviews with a design workshop addressing garden and landscape architects, and focus groups with private garden owners, we identified eight barriers and nine levers. These levers are part of a ‘mix and match’ toolbox, allowing the development of tailor-made strategies for garden governance. These insights increase the understanding on if and how private actors and their properties could become part of policy plans to support ecosystem services. This adds to the global understanding of the strategic value of daily-life landscapes that exist all over the world.     

The consumption–investment decision of a prospect theory household: A two-period model

This study extends the literature on portfolio choice under prospect theory preferences by introducing a two-period life cycle model, where the sufficiently loss averse household decides on optimal consumption and investment in a portfolio with one risk-free and one risky asset. The optimal solution depends primarily on whether the household’s present value of the consumption reference levels is below, equal to, or above the present value of its endowment income. Reference levels below the endowment income are associated with the self-enhancement motive. In this case, the household avoids relative losses in consumption in any present or future state of nature (good or bad). As a result the degree of loss aversion does not directly affect optimal consumption and risk taking activity. Reference levels equal to the endowment income are associated with the belonging motive. An example would be a household comparing to others that belong to the same social class. In this case the household’s optimal consumption is the reference consumption and the household will not invest in the risky asset. Finally, reference levels above the endowment income are associated with the self-improvement motive (or high aspirations). For such high reference levels, households cannot avoid experiencing a relative loss in consumption, either now or in the future. As a result, loss aversion directly affects consumption and risky investment.     

采气工劳动防护用品配置配备标准分析探讨

针对采气工在生产工作中所处的工作环境,分析了其对人体的7个部位可能造成的伤害,提出了"配置到站"与"配置到人"两种配置模式,从标准的适应性和经济性进行了分析,并提出了相应的劳动防护用品配置标准的改进建议。     

Making sustainable sourcing decisions: practical evidence from the automotive industry

Achieving environmental and sustainable performance within an organisation’s supply chain and manufacturing operations will be feasible if upstream supply partners have the same commitments in performing their operations in a sustainable manner. Given the debate above, we propose a comprehensive framework to address the sustainable supplier selection and order allocation (SSS&OA) problem. The framework developed is practical, that starts by using an audition check-list specific for each sustainability dimension (environmental, economic and social), from which the weighted values of its comprised criteria are obtained. The weighted scores of the selected sustainable suppliers are utilised by a proposed bi-objective order allocation model in order to make sourcing decisions. The strength of the proposed framework is its practical applicability to provide a solution for SSS&OA problems which is validated through a real-world application. Finally, research findings, theoretical and managerial insights and also directions for additional research are presented.     

资源配置视角下战略性新兴产业基地建设决策过程研究

采用案例分析法，以国家传感网创新示范区建设的决策过程为研究对象，从资源配置视角重新审视了战略性新兴产业基地建设的决策过程。结果表明，在战略性新兴产业基地建设决策过程中，地方政府充分发挥了主观能动性，与中央政府、科研机构及企业积极互动，获得了建设产业基地的资源。同时，中央政府完成了与产业基地甄选及部署相关的资源配置。     

Maximizing benefits in project selection: a hybrid approach

Charitable foundations and government programmes should endeavour to allocate their limited resources to best serve their constituents. Yet, mathematical programming techniques are rarely used despite overwhelming evidence of their superiority in selecting projects that yield higher levels of total benefits. We present a novel ‘hybrid selection model’ that combines binary linear programming and heuristic rank-based models applied to two case studies. The first case focuses on providing services to women and shows a hybrid model would have selected the top three ‘signature’ projects and maintained an above-average overall project benefit while securing a 180% improvement in the number of projects funded, a 66% improvement in the number of women served and a 132% improvement in the total benefit achieved. In the second case, we apply the hybrid approach to data from the US government’s largest forest preservation programme and demonstrate that the hybrid approach could allow the programme to select up to 11 top-scoring projects while still achieving a 97% gain in the total overall benefit compared to their traditional method. These case studies show that the hybrid approach has the potential to be applied in a variety of settings and improve how foundations and programmes achieve their goals.