Reprint of “Planning in feasible region by two-stage target-setting DEA methods: An application in green supply chain management of public transportation service providers”

To meet green supply chain management’s requirements of a company and its transportation service providers (TSPs), it is essential to set clear, achievable, and realistic targets. This paper proposes two data envelopment analysis (DEA) approaches to find targets for two-stage network structures. The objective of proposed approaches is to plan in feasible region. The feasible region specifies bounds to ensure targets are within current operational capacity of TSPs. Applying the approaches to set targets for 24 TSPs lead to different results. However, proposed models ensure that the TSPs would be efficient in their current capacity.     

“双到”扶贫工作中扶贫对象的动态调整及其政策建议

准确地识别和确定扶贫对象对合理地配置有限的扶贫资源，提高扶贫工作的效率具有重要的意义。扶贫对象的识别是一项政策性和技术性很强的工作，但由于各种各样的原因，确定的贫困对象与实际情况会存在一定的偏差，并且由于经济状况的变化，原先的贫困户不再适合列入帮扶对象，所以有必要对扶贫对象进行动态调整。文章分析了扶贫对象动态调整的必要性以及扶贫对象动态调整的方法与程序，提出了扶贫对象动态调整的政策建议。     

多模型交互滤波在运动目标轨迹融合中的应用

分析了运动目标轨迹融合数据源的技术特点,在目标跟踪算法基础上,提出了多模型滤波的概念,同时建立了比较有效的数学模型,解决了目标高度机动情况下的目标跟踪问题。最后给出了多模型滤波效果的仿真演示结论。     

A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand

Most of the studies on target costing (TC) only provide insight into the adoption and perceived benefits of TC, and do not address the levels of implementation of the technique. These studies also assume that TC is only relevant to manufacturing firms and therefore do not investigate the adoption of this technique in service firms, and consequently exclude service firms from their surveys and analysis. Furthermore, most studies do not examine factors influencing the adoption of TC systems. Contributing to these gaps in the literature, this paper reports the results of a survey among CIMA-qualified management accountants working in manufacturing and service firms in the UK, Australia and New Zealand on the adoption and implementation of TC. The study examines the importance of attributes of TC (namely relative advantage, compatibility, ease of use, result demonstrability, trialability) for decision makers to adopt and implement such cost and management accounting innovation. The survey indicates that TC is equally prevalent among manufacturing and service firms while in terms of the levels of implementation there is a significant difference between manufacturing and service firms. The study shows that there is a growing interest in the examination of all cost-reducing strategies at the planning stage and adoption of value engineering to incorporate customer requirements rather than focusing on the adoption of cost-cutting strategies at the production stage.     

Anticipating,preventing, and surviving secondary boycotts

Even the best stakeholder-managed firms can suffer when they become targets of a secondary boycott, as recent headlines attest. By definition, a secondary boycott is a group's refusal to engage a target firm with which the group has no direct dispute, in an attempt to sway public opinion, draw attention to an issue, or influence the actions of a disputant. This article provides a new perspective and tools for both scholars and managers concerned with this phenomenon. Building on a stakeholder theory foundation, we examine possible actions managers can take to avoid being surprised by a secondary boycott, propose conditions that raise the probability of becoming the target of a secondary boycott, and develop four alternative approaches for managing stakeholder relationships in a world of secondary boycotts.     

强跟踪Unscented滤波器及其在无源跟踪中的应用

本文研究用递推算法实现只测量到达角和多普勒频移的无源双基地雷达的目标运动分析。基于Unscented卡尔曼滤波器和强跟踪滤波器,提出了一种新的强跟踪Unscented滤波器算法。新算法在无源双基地雷达目标跟踪的仿真实验中显示了高精度鲁棒滤波的性能。     

中国企业难以进入“世界500强”的原因探析

中国为什么没有闯入”世界 5 0 0强”的企业 ?一是因为国际化程度比较低 ,二是创新能力比较差 ,三是企业家素质不高 ,四是管理观念比较陈旧。     

人民币汇率偏离均衡程度的估计:在宏观经济平衡框架下的分析

本文运用近年由IMF经济学家发展起来的宏观经济平衡方法,从分析中国基础经常项目、目标资本项目与储蓄—投资之间的内外均衡关系入手,确定人民币真实有效汇率可能偏离中期均衡汇率的程度。通过分析和计算,我们估计2005年人民币真实有效汇率可能低估的程度为6%。应该注意的是,随着中国宏观经济的变化,人民币均衡汇率或人民币汇率偏离均衡的程度也会随之变化。     

企业现金及流量管理问题研究

随着全球化和市场经济的发展,现代企业的财务管理成为企业管理的主题,而现金管理是财务管理中的重点,现金管理已成为评价企业信誉、企业发展潜力,企业价值评估的重要指标。本文从现金的基本概念出发,对现金管理的方式和策略、现金管理的目标、现金流量管理的战略框架的建立进行了研究和探讨,以期为现金管理提供参考。     

1985年“巴山轮会议”的回顾与思考

本文对"巴山轮会议"的背景和内容进行了回顾,指出这次会议的大背景是经济体制改革处在从计划经济向市场经济转型的转折时刻,这次会议的小背景则是1984—1985年间我国出现了经济过热的情况,从而对转型经济和市场经济条件下如何进行宏观管理需要进行会诊。参加这次会议的有来自中国、东欧和西方的经济学家。会议对经济体制改革的目标、过渡步骤、宏观调控的手段、宏观调控的条件进行了深入的讨论。作者除了回顾以外,还联系到总结改革开放三十年的经验教训,对进一步推动下一步的改革提出了自已的看法。