加入世贸组织后三江平原应进行农业产业结构调整

三江平原是我国重要的商品粮食基地之一 ,经过 5 0年的开垦之后 ,需要进行产业结构调整 ,特别是加入世贸组织后要与世界农业接轨 ,结构调整势在必行。文章论述了三江平原进行农业产业结构调整的必要性、可行性 ,并提出进行结构调整的目的、内容。     

关于中国企业内部控制框架的思考

中国企业在制定内部控制制度的时候,缺少清晰的内部控制框架。美国COSO委员会2004年结合萨班斯法案提出了ERM框架,在内部控制的战略目标和风险管理等方面有较大突破。中国企业的内控模式可以在ERM框架的基础上结合COSO框架进行构建。中国企业在构建内控体系时,要重点关注战略目标、法人治理结构、商业伦理和风险管理四个方面。在此基础上,中国企业的内控框架应分为内控目标和控制要素两个维度:目标维度包括战略目标、经营目标、报告目标和合规目标,要素维度包括控制环境、风险管理、控制活动、信息和交流、监控。这四个目标和五个要素有机结合构成了内部控制框架。     

Maximizing customer value via mass customized e-consumer services

While the Internet provides an ideal marketplace for customized services, its strategic potential has yet to be fully realized. In particular, multi-seller (or “cross retail”) partnerships are the key to a largely unexploited Internet strategy for mass customizing bundles of goods or services as value-added solutions to individual customer needs. This article uses mass customization successes to advance cross retailing as a comprehensive strategy that frames current Web initiatives specifically in terms of customer value. Exploiting the strategy will necessitate an understanding of the enablers and dimensions of mass customized “e-consumer services” (i.e., e-tail services, as well as service-related consumer products, that are defined and sold via the Internet). The overall success of the broader Internet marketplace will be determined not just by industry-wide cooperation, but also by the development of rich standards that allow for the highly customized bundling of products. More importantly, service providers will be differentiated by their ability to employ powerful Web interfaces within a strategy that comprehensively supports and extends a customer-controlled customization process.     

The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments

Social screening of investments calls not only for investment policy and criteria, but also for information about companies, their policies, practices and performance. The Global Reporting Initiative (GRI) and its June 2000 Sustainability Reporting Guidelines have the potential to significantly improve the usefulness and quality of information reported by companies about their environmental, social and economic impacts and performance. The GRI aims to develop a voluntary reporting framework that will elevate sustainability reporting practices to a level equivalent to that of financial reporting in rigour, comparability, auditability and general acceptance. This will be a welcome and efficient supplement to the questionnaires, interviews, press releases, media reports and other sources of information traditionally used for screening in investment decision making – social/ethical and mainstream. The Dow Jones Sustainability Group Index, the Jantzi Social Index and the Innovest EcoValue'21 analytical platform, together with the SRI community, are all likely to benefit from GRI-style sustainability reports. One of the GRI's key challenges is to accommodate the broad variety of disclosure needs and expectations of a wide range of report users and company stakeholders. To maximize the usefulness of the GRI Guidelines, report users, including the SRI community, need to be engaged in the process of developing and refining the Guidelines over time. The GRI Guidelines are emerging as an important instrument in enabling companies to communicate with their stakeholders about performance and accountability beyond just the financial bottom line.     

大西南旅游发展战略:创建旅游经济发展圈

旅游经济是带动性很强的龙头经济。在越来越倡导环保产业和绿色经济的现代社会 ,发展旅游经济倍受欢迎。云贵川藏桂渝旅游业的迅猛发展迫切要求取消地区壁垒 ,组建统一的旅游大市场。所以必须创建西南旅游经济发展圈的战略 ,实施西南旅游经济发展圈的战略布局、战略对策与措施。同时也要重视政府在创建西南旅游经济发展圈中的作用     

Management Information System – A Tool for Corporate Sustainability

This paper represents the attempt to define a methodology that can evaluate the degree to which companies' information systems correspond to needs determined by the objectives of sustainability the firm imposes on itself. The result is the creation of a general model which define the correct approach to evaluating information systems – a model which should be adapted to the specificity of each single company which intends to adopt it. In the chart indicated, we obviously have not considered activities connected to the implementation of the survey system, which are particular to each company's situation. The first part of the paper consists of an overall introduction to the approach that has been used to assess the (MIS) of Granarolo, one of the Italian companies involved. The case study contains a profile of the company, the analysis of its MIS referred to the three dimensions of sustainability, and an evaluation of the strong points and issues to be developed. This approach to evaluate the gap between desired requirements of an information system for sustainability and current data available in a firm, has proved its consistency and usefulness. It helps to understand where data are, which dimensions, spheres, stakeholders account for and what is the level of integration between different information systems existing in the firm.     

从混沌理论哲学观对旅游学混沌态及学科体系探讨

从混沌理论哲学观,对旅游学混沌态进行了分析,将其分为"前科学阶段"混沌态和"内在随机性"混沌态,认为旅游学的"内在随机性"决定了旅游学多学科、交叉性的特点.从混沌学的"初值敏感性"理论,阐明了旅游研究应以游客为初始路径的观点.根据混沌理论,确定了体验和服务是旅游系统的两个奇异吸引子,并分析了它们之间的联系与区别.从旅游系统动力机制分析,提出了由体验维、服务维、影响维和信息、技术维等4个维度构成的旅游学科体系框架.     

论我国饭店集团发展过程中的几个误区--暨中国饭店集团演进的一个理论框架

本文首先简单回顾了我国饭店集团发展的历史进程，然后指出了在这一发展过程中，出现了忽视饭店集团个体特征、忽略了市场环境对饭店集团成长过程的制约和影响及过分强调资产纽带的重要性等三大误区，最后作者针对中国饭店集团化今后的发展、研究提出了一个概括性的理论框架。     

Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting

This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental disclosures are responses to both public pressure and increased media attention resulting from major social incidents such as the Exxon Valdez oil spill and the chemical leak in Bhopal (India). More specifically, those authors argue that the increase in social disclosures represent a strategy to alter the public's perception about the legitimacy of the organisation. Therefore, we suggest using corporate communication as an overarching framework to study corporate social reporting in which corporate image and corporate identity are central.     

商业组织创新:一个分析框架

商业组织创新是一项有计划的系统工程，且是一个动态的历史发展过程。其发展变革将循着怎样的趋势进行?这是确定每一个发展阶段特定商业组织创新内容与方向的依据。本文将商业组织这个多变量系统放在商业特定的内外部环境的多因素中去分析，从而构建了商业组织创新的内容与方向研究的一般分析框架。