Assessing supply chain risks with the analytic hierarchy process: Providing decision support for the offshoring decision by a US manufacturing company

This paper reports the process used by a US manufacturing company to assess supply chain risks within the context of an offshore sourcing decision. The case study company was faced with the objective of finding a new supplier for two of its major product lines. Five alternatives were considered: (1) sourcing finished goods from Mexico; (2) sourcing finished goods from China; (3) sourcing parts from China and assembly in the US; (4) sourcing parts from China, assembly in a Maquiladora in Mexico with investment; and (5) sourcing parts from China, assembly in a Maquiladora in Mexico with no investment in the venture. To find the best solution, action research methodology was combined with the application of the analytic hierarchy process (AHP). Through iterative and structured discussions, 17 risk factors were identified, which were subsequently grouped into main and sub objectives. AHP was then used to evaluate the importance of each risk factor, and to determine the best alternative. This study makes several contributions to the field of purchasing and supply management. First, it provides a comprehensive framework of empirically derived risk factors to be considered in an international sourcing context. Second, it shows how AHP can be used to assess these risk factors and alternatives as part of the framework to facilitate and support the final offshoring decision. And third, it illustrates the successful application of the approach by a US manufacturing company. As such, this paper contributes to the research streams of offshoring and risk management in purchasing and supply, as well as to decision-making under uncertainty and AHP. In addition, it serves as a practical methodology for firms in similar situations.     

研究型中医院科研存在的问题及对策研究

中医文化博大精深,中医院在中医医疗服务中起主导地位和作用,研究型中医院是医院发展过程中的新模式。本文重点从研究型中医院的科研方面阐述目前的发展现状,并给予相应的发展建议。     

2002—2011年中国新型城市化空间格局与收敛性分析

根据新型城市化的内涵,从经济、社会、生态、城乡和城市现代等方面,构建中国新型城市化综合评价指标体系,运用熵值法,对2002—2011年中国31个省份进行测评。同时,运用空间分析工具和计量模型,考察了中国新型城市化水平的空间格局和收敛性。结果显示:1全国新型城市化水平呈现逐年上升的趋势,但东部、中部和西部的整体水平差异较大。2在空间格局分析上,各省域新型城市化水平在空间上存在显著的正相关,地域总体格局呈现三级梯度分布的趋势;新型城市化主要是靠长三角和珠三角两大城市群拉动的。3在收敛分析上,新型城市化存在显著的收敛性,应用合理空间模型(SEM)能加快收敛的时间。4在收敛检验方面,引入变量大大提高了模型的拟合程度,并且城镇人口比重最大。研究认为,要加强户籍制度改革,破除城乡二元结构,推动中国城市化健康发展。     

分子影像学在药物研发领域的应用进展

越来越多的证据表明,分子影像技术可以帮助解决在药物开发过程中出现的关键问题。例如计算机断层扫描、磁共振成像技术和正电子放射断层造影术可以实现对生物活性灵敏高效的检测,对药代动力学和药物剂量的确定提供佐证,另外对药品的注册申请提供数据支持。本文中将介绍关于分子影像技术应用于药物研发的发展动态。     

Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand

An extensive body of literature in higher education (for example, Marton and Säljö, 1984; Prosser and Trigwell, 1999) explores learning from the perspectives of students. Säljö (1979) formed the basis of Sharma's (1997) first study exploring accountancy students' conceptions of learning. Using an open-ended questionnaire administered to third-year management accounting students, this paper investigates accountancy students' conceptions of learning, and extends Sharma's (1997) study by examining the relationship between conceptions of and approaches to learning, and more specifically students' contextual experiences of learning in lectures and tutorials. Findings indicate that, while some students seek understanding as an outcome of their learning, the majority perceive learning quantitatively in terms of knowledge acquisition, reproduction and application. A new classification of the locus of responsibility for learning as perceived by students suggests that a more distributed concept of responsibility might result in enhanced learning outcomes.     

利益相关者视角下的公允价值审计研究

正是因为公允价值计量在会计处理中的大量运用,审计工作者在审计工作中,也需要在执行了必要的审计程序、获取充分适当的审计证据基础之上,对资产、负债、权益项目进行公允价值审计,核查其计量、披露是否符合会计准则及相关制度。文章从利益相关者的角度出发,通过了解国家相关政策、市场条件,借鉴国外公允价值计量、审计的相关经验,希望对公允价值计量提出合理的见解及可操作性建议。     

茵栀黄注射液研究进展

本文通过查阅整理近20年有关茵栀黄注射液的文献,总结了茵栀黄注射液的化学成分、药理作用、临床报道及不良反应,以期为茵栀黄注射液的二次开发提供有益借鉴。     

Reopening the convergence debate: A new look at cross-country growth empirics

There are two sources of inconsistency in existing cross-country empirical work on growth: correlated individual effects and endogenous explanatory variables. We estimate a variety of cross-country growth regressions using a generalized method of moments estimator that eliminates both problems. In one application, we find that per capita incomes converge to their steady-state levels at a rate of approximately 10 percent per year. This result stands in sharp contrast to the current consensus, which places the convergence rate at 2 percent. We discuss the theoretical implications of this finding. In another application, we perform a test of the Solow model. Again, contrary to prior reults, we reject both the standard and the augmented version of the model.     

Sraffa's legacy

This review essay of Critical Essays on Piero Sraffa's Legacyin economics situates Sraffa's work in relation to the Marshalliantradition and neo-Walrasian general equilibrium theory, andreviews the current state of debate between adherents of thesetraditions on the role of demand, returns to scale, capitaltheory and policy analysis. Other issues considered includethe corn model, Sraffa's critique of Hayek, and the extensionof the capital theory critique to the intertemporal equilibriummodel.     

我国装备制造业经济效益评价——基于拉开档次法

对现有的工业经济效益评价指标体系进行了分析,并提出了改进建议。运用拉开档次法评价了我国及27个省(自治区、直辖市)装备制造业的经济效益情况。研究结果显示:我国装备制造业的经济效益不容乐观,尤其是西部地区装备制造业的经济效益较低。提出建议:我国装备制造业应调整产业结构,提高自主创新能力,并将经济增长方式由粗放型转变为集约型。