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American manufacturers are increasingly looking to lean thinking to improve productivity, reduce costs, enhance flexibility, create better value for their customers, and raise profits, cash flow, and stock price. Since those companies choosing lean principles as their basic business model will want to do everything they can to succeed, this article offers six reasons why accounting methods need to change before companies can fully realize the benefits of their lean transformation. It also describes several primary lean accounting methods and tools that support three key aspects of a lean organization—visual management, value stream management, and continuous improvement. These methods have been successfully implemented in a wide range of companies at various stages on the journey to lean transformation. © 2007 Wiley Periodicals, Inc.  相似文献   
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There is scant literature about the role of the lawyer in influencing the likelihood of a charitable bequest being made in a will. Charities regularly advertise in legal journals and supply bequest materials to lawyers, but the effectiveness of these strategies for influencing lawyers appears not to have been measured in the literature or in practice. Our exploratory research indicates that specialist estate lawyers report that they pay little or no attention to traditional marketing of charitable bequests to them and that lawyers' specific information needs from charities about bequests are not being satisfied appropriately. Our study reveals that lawyers do seek information from charities in order to write a will's bequest clause, once a bequest has been considered by the client. Lawyers indicated frustration with obtaining this information from charities, and we recommend some actions for charities to rectify this situation. Recommendations for enhanced bequest solicitation are made together with suggestions for pathways for future bequest research involving lawyers. Copyright © 2011 John Wiley & Sons, Ltd.  相似文献   
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Technological innovation has become increasingly important to new product development in American industry because of the potential competitive advantage it offers. In this study extensive observation and interviewing over more than two years in one prominent Frtune 500 industrial manufacturer provides strong evidence that logistics can and does play important—and sometimes surprising—roles in the development and launch of new technological products. This article describes logistics activities during the development and launch of technological innovations, identifies key roles played by logistics, relates lessons learned and proposes directions for future research.  相似文献   
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重访发展政治学   总被引:2,自引:0,他引:2  
本文回顾了四十年来发展政治学的成果。发展政治学在早期曾试图建立一个研究发展中国家的政治和政治变化的理论框架。但后来知识界对现代化理论和结构功能主义提出了挑战,从而削弱了这一理想。而且,现实世界中事件的发展,证明发展政治学中目的论的视角是有问题的。不过,后来,发展政治学在政治制度、民主的稳定和崩溃、国家结构、公民社会和政治发展的不平衡等方面的研究上取得了长足的进展。本文认为,当前,繁多的证据表明,政治发展和政治衰败过程是多种多样的。因此,发展政治学应当避免倒退到一种新的现代化理论之中。相反,该领域应当专注在国家改革、民主统治、代议政治、责任政府、公民社会的组织等这些论题上。关注这些广泛而活跃的问题,发展政治学会对比较政治学作出重要的理论贡献。  相似文献   
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Abstract

Feminist economics is a transformative project. However, transformation generates resistance. Feminist economics can be deliberately excluded, co-opted through an uncritical application of rational choice theory, or ignored. And feminist economics can be listened to: when the United Nations consults feminist economists; when feminist economists publish in widely read journals; when a student finds inspiration in a Feminist Economics article. All of these are ways feminist economics can, and has, influenced the profession. After ten years of discourse, it is possible to take stock and assess the impact of feminist economics. This article provides a partial assessment through a consideration of citations of the journal Feminist Economics, describing its impact on mainstream economics, heterodox economics, and other disciplines. While the overall project of feminist economics encompasses much more than just one journal, studying the citations for Feminist Economics is a first step toward assessing the influence of the entire corpus.  相似文献   
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We model optimal detection of sub-populations of invasive species that establish ahead of an advancing front. For many invaders, eradication of the main population is an untenable goal, yet it may be possible to treat and eradicate emerging sub-populations once these sub-populations are detected. We embed a dynamically optimal post-detection management plan of sub-populations into a model of optimal detection effort determination and find that optimal detection effort depends, in part, on the distance from the main front: locations closer to the front with shorter management horizons enjoy lower reductions in overall cost from intervention. The uninfested landscape is divided into two zones, characterized by different dynamically optimal management plans: a suppression zone and an eradication zone. In the suppression zone, optimal detection effort increases with distance from the front. At the distance where the suppression zone yields to the eradication zone, optimal detection effort plateaus at its maximum level.  相似文献   
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