质量行政执法办案“八忌”

针对基层执法活动,结合技监行政案办理程序,总结提出行政执法办案“八忌”。     

基于案例难度矩阵的物流管理课程案例教学方法研究

作为一种面向实际环境的教学方法,案例教学法能培养学生的分析能力、决策能力、表达能力、应用能力、社交能力,并能促进学生的创造性思维,培养学习兴趣,被广泛地应用于商科学生的教学实践中。目前,我国的案例教学存在优秀案例少、案例脱离实际等诸多问题。在案例教学过程中,教师们可以利用案例难度矩阵进行案例的组合、撰写,以达到案例教学的良好效果。最后,以物流管理课程为例,在课程的导入期,选择短小精悍的案例,介绍物流的基本理念;在大量知识点的章节,选择案例难度大的案例,通过让学生扮演物流管理人员的角色,激发学生参与教学的积极性;在基本内容传授之后,导入综合性案例,锻练学生全面、整体把握知识点的能力。对比发现,案例教学优于传统的灌输式教学模式,实现了教学目标,提高了教学质量。     

浅谈深基坑的若干问题

本文主要论述了深基坑围护的若干设计理论及施工技术,并结合工程实际进行案例分析,探讨结合理论知识指导实际工程管理的作用。     

从个案看内审过程中内审员如何开不符合项报告

本文列举了三个具有代表性的体系内审中内审员开书面不符合项报告的案例,通过这三个个案探讨了体系内审中内审员如何向被审对象开出符合体系要求的书面不符合项报告。     

动态价值评估在汽车项目收购中的应用

本文从项目并购实例着手,对企业价值评估方法创新进行探讨。迄今为止虽已有许多企业价值评估方法,如账面价值法、重置成本法、股票和债券市场法、折现现金流量法、经济附加价值法等;但这些评估方法均无法以动态时效角度来评估企业的综合价值。当前价值评估在实践中有下述主要问题:(1)各种评估方法更多地停留在企业净资产或静态价值评估上,无法对动态价值变化提供有效的评估方法或体系;(2)现有评估理论和评估方法基于单一的、通用的、理想的企业价值环境,对企业价值变动的多元因素和复杂程度估计不足。为解决上述这些问题,本文根据项目实际操作过程,提出企业动态价值概念,拟建构一种可同时兼顾企业净资产价值、收益价值及动态价值多元兼顾的综合企业价值评估法,以突破传统方法仅能从单一角度或静态环境衡量企业价值的局限。     

Effects of two national environmental factors on e-commerce functionality adoption: a cross-country case study of a global bank

In order to offer new services and gain competitive advantages, e-commerce has been widely adopted, particularly in the banking industry. Unfortunately, despite the growing adoption of e-commerce in the banking industry, the issue that web-based B2C e-commerce functionality adoption varies between banks or a bank's branches across nations has not received sufficient attention. Many factors affect e-commerce functionality adoption. However, two national environmental factors (information infrastructure and demographics) are particularly important because they relate to the availability of technologies in use and the characteristics of customers, respectively. This research conducts a cross-country case study of a global bank's Beijing (China), Chicago (USA), and Dubai (UAE) branches to investigate how the two national environmental factors affect e-commerce functionality adoption. The specific objectives are to discover how information infrastructure (measured by number of PCs per 1000 people and Internet access cost) and demographics (measured by population composition and income) affect e-commerce functionality adoption of the global bank's three branches. Secondary data were collected for information infrastructure and demographics; additionally, focused interviews with these three branches' IT and business managers provided sources for answering ‘how’. The key finding demonstrates that the differences in e-mail ordering and online shopping adoptions between these branches are mainly attributed to proposed factors of population composition and Internet access cost, and the new factor of individual credit reference system. This research contributes to theory development in this emerging important research subject.     

A case study of exploiting enterprise resource planning requirements

The requirements engineering (RE) processes have become a key to conceptualising corporate-wide integrated solutions based on packaged enterprise resource planning (ERP) software. The RE literature has mainly focused on procuring the most suitable ERP package. Little is known about how an organisation exploits the chosen ERP RE model to frame the business application development. This article reports an exploratory case study of a key tenet of ERP RE adoption, namely that aligning business applications to the packaged RE model leads to integral practices and economic development. The case study analysed a series interrelated pilot projects developed for a business division of a large IT manufacturing and service company, using Oracle's appl1ication implementation method (AIM). The study indicated that AIM RE improved team collaboration and project management experience, but needed to make hidden assumptions explicit to support data visibility and integrity. Our study can direct researchers towards rigorous empirical evaluations of ERP RE adoption, collect experiences and lessons learned for practitioners, and help generate more effective and mature processes when exploiting ERP RE methods.     

案例教学知识转移机理研究

随着管理学科的不断发展,管理知识的情境性与实践性日益突显,对管理学科的教学提出了更高的要求。作为一种基于案例创设情境,鼓励学生主动实践、互动讨论的教学方法,案例教学法逐渐成为管理学科教学中不可或缺的方法。本文以高校管理学科案例教学为研究对象,通过结构方程模型的实证研究方法探究了案例教学特征通过影响学习者行为从而促进管理知识转移效果的作用机理。实证研究结果表明,案例教学的情境模拟性特征既能够直接促进管理知识的转移,同时也能通过提升学习意愿间接提升管理知识的学习效果,而师生平等性特征则通过影响学〉-7意愿影响管理知识的转移效果,为高校管理学科案例教学的有效开展提供了新的理论依据。     

The Road to Sustainability: Exploring the Process of Corporate Environmental Strategy Over Time

We explore corporate environmental strategy over time, investigating the patterns of evolving environmental investment decisions. Longitudinal case studies provide evidence that environmental strategy evolves through a feedback process, wherein outcomes of earlier decisions have an impact on subsequent decisions. Specifically, positive feedback from outcomes like innovation triggers higher goals, enhancing the undertaking of advanced investments, whereas negative feedback from outcomes, such as increased costs, decelerates the adoption of further investments. The study points to an emergent view of environmental strategy, where capabilities that are gradually developed in concomitance with environmental outcomes lead to an upgrading of environmental goals, thus triggering the feedback process. The process eventually culminates in higher levels of environmental conduct, being more and more integrated with business strategy and competitive advantage. Managers' values and environmental attitudes influence environmental decisions and actions, affecting the acceleration of the feedback process and the magnitude of responses. Managerial implications are discussed. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

The Potential Environmental Benefits of Co‐Operative Businesses Within the Climate Change Agenda

The economic benefits of agricultural co‐operatives are well rehearsed and have received significant attention in the literature, especially in regard to the resource efficiencies flowing from collective action that might be absent from investor‐owned firms. This article provides evidence to show how these resource efficiencies might also manifest themselves as environmental advantages, which may not be available through investor‐owned firms due to the different purpose of, and motivation for, business activity. Specifically, the article explores how co‐operative businesses may deliver climate change benefits by examining case studies of alternative co‐operative functions that provide a mix of qualitative and quantitative evidence. Results show that, where co‐operative businesses achieve efficiencies through economies of scale, knowledge and skills transfer, sharing of risks and other means, this can also lead to coincidental reductions in greenhouse gas emissions that may not be achieved if investor‐owned activity prevails. Whilst coincidental at present, the future exploitation of this phenomenon could lead to valuable market advantage or aid sustainable development policy. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.