会计信息系统理论结构研究

由系统论结构决定功能原理可知,会计信息系统的理论结构决定了会计信息系统的功能极限,从而决定了会计信息质量特征。借鉴科学研究纲领方法论,会计信息系统理论结构分为两类,即基础理论和应用理论。基础理论包括硬核层和保护带层,应用理论包括商务智能层、流程管理层和项目实施层。这些理论层层嵌套、各司其职,构筑了会计信息系统的运行程序和约束规则。会计信息系统的系统结构、系统秩序、系统牵制共同决定了会计信息系统的功能。     

人文素质对商务英语专业学生职业发展的影响

本文以商务英语专业学生为例,关注其职业发展中人文素质所起到的作用,以引起教者和学者的注意,并对学生的培养模式提出建议。     

浅议高职人文素质教育的课程建设

高职院校由于自身的办学特点使重技能轻人文的状况普遍存在,这对培养具有健全人格的学生极为不利。如何在有限的学制时间内安排好专业课和相应的人文课程,是每个高职院校面临的一个共同紧迫的课题。文章分析了高职院校人文素质的重要性和紧迫性,并就其课程设置进行了探讨,指明了高职院校人文素质的教学实现途径。     

高等学校教学质量保证体系建设的几个关键问题

高校教学质量保证体系的建设逻辑结构应该包含三个方面:质量标准、执行标准、评价与信息反馈。质量标准确立的关键是质量目标,标准执行的关键在于资源整合,评价与信息反馈的关键在于整改。做到了这几点,才能确保保证体系建设的合理性。     

经济质量指标与中国经济奇迹实证分析

中国的CDP总量已超过日本，成为世界第二大经济体。可是，GDP只是衡量经济状况的数据指标，而非质量指标。因此，如何设定衡量经济增长状况的质量指标，并以此作为评价中国经济状况的依据，就是一个值得思考的问题。     

Bad Measures Don’t Make Good Medicine: The Ethical Implications of Unreliable and Invalid Physician Performance Measures

Drawing on the performance appraisal and medical literatures, we examine representative ethical issues involved in current appraisal practices of individual physicians: the use of invalid and unreliable measures; organizational goals conflicting with patient health goals; using individual measures for what are group performance results; making individual attributions for what are systemic causes (and results); and using clinical feedback for organizational purposes. Suggestions for developing more ethical performance appraisals include reflecting upon the multiple purposes and means of appraisals, and the limitations of current practices. Greater understanding of the effects of current appraisal practices on physicians can help minimize its potentially adverse consequences on the delivery of quality healthcare.     

铝合金建筑型材的主要质量特性及状态分析

阐述了铝合金建筑型材的主要质量特性及不合格状况，并分析不合格品产生的原因。为关注铝合金建筑型材质量的各方提供参考。     

Improving data quality during ERP implementation based on information product map

ABSTRACT

Poor Data Quality (DQ) is amajor culprit in the failure of ERP implantation. Previous DQ solutions focus more on technical approaches, ignoring the importance of seeking the root causes. Therefore, this paper proposes aprocess-driven DQ monitoring framework by Information Product Map (IPMAP). First, IPMAP is applied to visualizethe manufacturing process of critical information products. Then, the potential deficiencies that may arouse DQ problems are examined from the aspects of process and human. Finally, the corresponding DQ improvement strategies are put forward and validated in case study. The results indicate that the framework provides helpful guidance for promoting ERP DQ.     

Country of origin: A competitive advantage?

Country of origin has been identified in the literature as an important cue that might be used by global marketers to influence consumers' valuation of the brand. Its effect on consumer perceptions, affect and behavioral intentions has been widely documented, based on consumer surveys and laboratory experiments. Despite this empirical evidence, we argue that country of origin is only one extrinsic cue among many extrinsic and intrinsic cues available to the consumer in a real purchase situation. Furthermore, in real life, consumers are likely to engage in some level of information search, which would further dilute the country of origin effect in the marketplace. Based on these arguments, we conclude that country of origin might not necessarily lead to a competitive (dis)advantage in terms of a price premium or discount. For a sample of products, we show that the objective product quality varies significantly by country of origin, and that these differences are consistent with extant research on country of origin effects on consumers' perceptions. After controlling for quality differences across brands, we demonstrate that marketers from different countries charge prices that are justified by differences in product quality. Price premiums or discounts are therefore explained by differences in product quality rather than the image effect produced by the country of origin cue.