供应链中的“牛鞭效应”研究

牛鞭效应是指供应链中的需求信息在从下游往上游传递的过程中发生的一种扭曲放大的现象。牛鞭效应形成的原因主要有需求预测、库存管理、批量定货、交货周期、价格波动等。“牛鞭效应”对供应链管理带来很大危害 ,产生一些负面效应 ,所以必须采取相应的缓解措施     

Value Congruence Awareness: Part 2. DNA Testing Sheds Light on Functionalism

Part 1 of this exploratory study demonstrated that for terminal, instrumental, and work values, supervisors could only accurately assess the extent to which their terminal values are congruent with their employees, whereas, employees could only accurately describe degrees of alignment with their supervisors' work values. Thus, supervisors appear to possess conscious awareness of the terminal values held by their employees and employees similarly possess conscious awareness of their supervisors' work values. Part 2 of the study examined what each of these two parties might do with their conscious knowledge concerning value congruence with the other member. Supervisor ratings and employee self-ratings concerning employee job performance, citizenship, climate fit, working relationship (LMX), and other issues, were correlated with supervisor terminal value congruence estimates and employee work value congruence estimates respectively. For supervisors, only one significant finding was noted, indicating a positive relationship between the supervisors' awareness of terminal value congruence with the employee and the supervisors' estimate of the employee's potential for future promotion. For employees, seven hypotheses received support demonstrating relationships between the employees' 0awareness of supervisor/employee work value congruence and self-ratings of work behaviours, citizenship behaviours, volunteerism behaviours, work climate behaviours, work climate attitudes, work climate organizational-wide attitudes, and the supervisor/employee working relationship. Implications for management and future research are discussed.     

Consumer value conflicts surrounding ethical food purchase decisions: a focus on animal welfare

Ethical attitudes in relation to meat purchases were studied among urban and rural consumers in Scotland. All subjects perceived at least some ethical issues in relation to animal production systems, in particular, systems keeping animals in close confinement. Welfare‐friendly production systems were viewed as adding value to a food, but this value was not necessarily realizable to producers if purchases occurred only when foods were on special offer. Statements made by individuals were often contradictory, revealing ambivalence, unresolved value conflicts and a general lack of involvement in the nature of meat production. A number of barriers to the establishment of stable attitudes and behaviours in relation to the ethical treatment of food animals were also identified. A key finding of the study is that individuals can hold two views on animal welfare. On the one hand, they may think as citizens influencing societal standards, and on the other, as consumers at the point of purchase. As citizens, they support the notion of animals being entitled to a good life; as meat consumers, they avoid the cognitive connection with the live animal. This paper explores both the citizen–consumer relationship and purchase strategies used by consumers to resolve value conflicts. Lessons for public and commercial policy are highlighted in the context of the Curry Report (2002) which advocates more effective market segmentation where markets are finely attuned to their customers, with the development of a number of assurance schemes discussed in the article.     

船载USB距离零值标校数据分析

目前统一S波段(USB)系统距离零值标校方法所考虑的设备组合非常多，但存在可精简的地方。本文分析了某次任务系统距离零值标校数据，从实际应用的角度探讨了精简标校组合的初步设想。     

怎样求IRR的高精度近似值?

本文论述了内部收益率IRR高精度近似值计算的必要性和常规计算的不精确性 ,从内部收益率插值公式入手 ,通过电子计算器 ,经过几个循环计算 ,便可得到精度为小数点 10位的近似值。     

生态工业工程在发展矿区循环经济中的应用

本文根据循环经济的理论内涵,分析了其生态经济的本质;引入和扩展可更新资源生态产业链概念进行矿区生态产业链设计,构架矿区城市生态产业链设计的理念与矿区城市循环经济的初步模式;在生态工业工程理念指导下,以徐州市为例,进行典型资源型(矿区)城市循环经济建设研究.     

构筑连锁超市经营的“五链”基石

连锁超市作为现代零售业一种全新的经营方式,它在中国得到了蓬勃发展。尽管连锁超市发展形势喜人,但我们应当看到中国连锁超市业发展的诸多问题:如起步晚、整体实力不强、区域发展极不平衡、供应商通道费的收取过度、资金短缺、人才匮乏、信息与物流技术落后等。文章着重分析     

浅析关联方利用非货币性交易操纵利润

在经济领域中存在着关联方之间利用非货币性交易操纵利润和粉饰业绩的现象,如关联方之间可以通过对换出资产公允价值的高估、换入资产公允价值的低估等几种方法操纵利润。我们应健全和完善公司治理机构、强化公司外部监督,对关联方利用非货币性交易操纵利润的现象进行控制,以     

A Study on Strategic Value Chain and Cost Driver and PEST Analysis Method

Strategic value chain analysis method can be adopted to analyze the existing cost causality so as to confirm and optimize the value chain. Strategic cost driver analysis method that is used on the income of the owners and daily operators, production and operating activities, administration, resources, culture, etc in an enterprise can further enlarge the strategic cost scope. For analysis of the enterprise and its external environment factor, PEST analysis is represented as the extroversive analysis of cost causality. Three analytical methods of different kinds having some commonness on cost causality analysis can be combined together to form the causality analysis method, which will expand the visual angle of analysis and help to establish the integral frame of strategic cost causality analysis.     

围绕马克思劳动价值论产生的几个错误理解的批判

劳动价值论作为整个马克思主义政治经济学的逻辑起点,在马克思主义理论中占有重要的地位。近些年,一些没有深入研读马克思主义原著的学者将根本错误的理论当作劳动价值论的"创新点"大做文章。本文主要对建国以来学术界就马克思劳动价值论提出的几个错误观点的批判,试图修正一些学者对于马克思劳动价值论认识的偏颇。