Greening the balanced scorecard

Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). However, implementation of these systems is challenging due to the differences found amongst the companies and users of PMS. This study investigates how the presence of particular supporting factors served to facilitate a PMS change that incorporated environmental measures. Utilization of extant change models enables us to investigate different change factors like advancing and hindering forces, momentum, and the leaders of change. We found two models appropriate for investigating environmental management accounting change, even though the change factors can be either dynamic or static. The study also proposes that company culture should be carefully taken into account when companies are changing their PMS. Technical changes to PMS are far easier to accomplish than are changes to a dominant culture. Finally, we suggest that utilizing the BSC for the purposes of environmental management is a worthwhile pursuit.     

基于GF-1 PMS影像的柠檬种植面积估算

为应用国产高空间分辨率影像快速、准确估算丘陵区柠檬种植面积,文章基于GF-1 PMS影像使用不同数据预处理及分类法估算柠檬种植面积。通过对影像进行大气校正、数据融合、滤波等处理,分别得到光谱反射率数据、融合影像和纹理特征数据(分辨率分别为8m、2m、2m)。通过可分离性分析,发现荒草地和未成林柠檬的可分性最差,二者在光谱反射率数据、融合影像和纹理图像中的可分性数值均小于1.8,是影响柠檬分类精度的主要因素。基于最大似然法的分类精度评价结果显示,纹理图像数据估算精度好于8m分辨率的多光谱反射率数据和2m分辨率的融合图像,适当的影像预处理有助于提高监督分类精度。对比基于最大似然法的精度,基于面向对象法的柠檬面积估算精度达95.09%,高于监督分类法的,使用GF-1 PMS影像估算柠檬面积最优方法为面向对象法。该研究为应用国产高分辨率遥感数据快速、准确估算丘陵地区果树种植面积提供了相关参考。     

中小型服装企业基于计算机网络的生产管理系统

建构中小型服装企业的计算机网络生产管理系统,有利于收集服装生产的信息和资源全局的调动,采集数据库存储相关的生产流程的管理数据和生产资料,客户端子系统分别处理数据,使每个子系统各显其能,及时发现生产流程中的问题,及时解决。使生产流水线畅通无阻。从而提高企业产能和经济效益。     

Effects of performance measurement system inconsistency on managers’ role clarity and well-being

In this paper we explore the impact of PMS inconsistency on managerial role clarity and well-being. In addition, we investigate if problems with PMS inconsistency can be dealt with by convincing superiors to loosen their control reactions to variances, giving managers job autonomy and providing managers with support from superiors, peers and staff functions. Based on survey responses from 799 managers in one public sector organization and 187 managers in one private sector organization we conclude that PMS inconsistency has negative effects on managers’ role clarity and well-being. This situation does not improve if superiors practice loose control; on the contrary, it seems to make managers’ work situation worse. Job autonomy and support appear to be better coping methods since they have direct positive impacts on managers’ role clarity and well-being that counteracts the negative effects of PMS inconsistency.