全面质量管理和ISO9000标准的局限性

简要分析了全面质量管理和ISO9000标准在适应技术创新、管理创新、制度创新和企业信息化要求，以及完全保证质量等方面的局限性。指出“中心的错位”、“质量不是全部”是问题的关键。提出了全面管理（TM）和全面管理系统（TMS）的概念。     

建设项目全程造价控制分析

工程造价控制贯穿项目建设全过程,建设项目造价控制存在很多问题,要抓好各个阶段的造价控制,尤其是设计阶段的造价控制.     

论内部会计控制的局限性及其对策

内部会计控制局限性受内部控制环境的影响;会计职业技能和会计职业道德教育水平影响会计人员素质;会计业务程序控制是重要的控制方式;财务预算管理能够有效克服企业信息的不对称;内部审计控制能够保证内部会计控制评价的客观公正;加大外部会计监督的力度有重要意义;内部会计控制制度的建设已成为重要的课题。     

运输制约与西部产业选择思路

西部地区由于区位和地貌因素,使其经济发展面临更多的运输制约.运输制约使西部客货运距相对较短、影响西部对外经济协作、影响东部产业向西部转移、影响西部的工业结构,为了避开或减少运输的制约,西部应发展运输节约产业、垄断性和稀缺性产业以及面向本地市场的产业.     

Financial Analysis of Scale Versus Lump Sum Timber Sale Payment Methods

A financial analysis of two methods commonly used by public land management agencies to collect payment for stumpage sold was carried out using data from the St. Louis County Minerals and Land Department (SLCMLD) in northern Minnesota. The two payment methods evaluated were scale (also called pay-as-cut and consumer scale) where the buyer only pays for timber harvested and lump sum (also called sold-on-appraised-volume or SOAV) where a buyer pays for the entire tract’s estimated volume, regardless of the amount of timber actually harvested. The analysis found no significant difference in gross timber sale revenue collected by the SLCMLD under the two payment methods Scaled timber sales incurred an additional $323 in administrative costs per timber sale compared to lump sum timber sales. This increase in administrative costs represents less than 1% of the timber value contained in the average SLCMLD timber sale. Differences in the standards agencies use to estimate merchantable stand volume of a timber sale and the administrative time spent processing timber sales can impact the financial costs associated with each timber payment method.     

Risk‐Utility Paradigms for Statistical Disclosure Limitation: How to Think,But Not How to Act

Risk‐utility formulations for problems of statistical disclosure limitation are now common. We argue that these approaches are powerful guides to official statistics agencies in regard to how to think about disclosure limitation problems, but that they fall short in essential ways from providing a sound basis for acting upon the problems. We illustrate this position in three specific contexts—transparency, tabular data and survey weights, with shorter consideration of two key emerging issues—longitudinal data and the use of administrative data to augment surveys.     

黄石水泥工业的限制与发展

国家明令控制水泥总量、关闭小水泥厂，调整产业结构，黄石水泥工业产品过剩，且良莠不齐，本文就现状情况进行分析讨论，从小水泥厂淘汰看黄石水泥工业的出路。     

短信码单在森林采伐限额监管中的应用

基于串口通讯技术及GSM MODEM手机短信技术实现码单数据即时传送,在福建省三明市投入试用,并构建了森林采伐限额实时监管系统。该监管系统发现某采伐证超过采伐量报警线后,能自动冻结采伐证、停办运输证、停止检尺,并用短信通知业主及主管人员对采伐量进行复核,从而实现林业局对采伐量的精准管理,增强对采伐限额的监管力度。     

自动扦样机在散粮入库中的应用效果探讨

结合YL-01型固定式升降摇摆扦样机的特点制定科学合理的扦样方法;通过自动扦样机与套管手动扦样器的扦样效果对比,自动扦样机在提高扦样效率、节省人力、降低劳动强度与改善劳动环境等方面更具有优越性;通过套管手动扦样器与自动扦样机扦样、卸粮现场取样质量检验结果比较和试验仓整仓质量检验结果分析,自动扦样机扦取的样品更有代表性,更能真实地反映粮食质量（杂质）,但在麦秸秆、麦穗头等大型有机杂质和较大型无机杂质的扦取方面还存在局限性,还需进一步改进。     

某些财务比率存在的不足与改进

通过对财务比率的分析，揭示了现存财务比率的不足与局限性，并提出改进方法，使其更能全面反映企业的财务状况和盈利能力，并使其可靠性大大提高，投资者和债权人被误导的可能性则会大大降低。