Correspondence to what? Coherence to what? What is good scenario-based decision making?

This paper provides a framework for the evaluation of scenario planning and other strategic decision making methods or techniques. If scenario planning is useful, we should be teaching it in schools and we as individuals should be using it to cope with the uncertainty inherent in modern life. A prerequisite to this is the need to identify why, where and how (in what way) scenario planning and other methods or techniques are useful. Here, I review evaluations of scenario planning. Taking a Brunswikian perspective, I highlight the issues that have failed to be addressed in this evaluation. I demonstrate that there are many ways in which scenario planning could be useful other than those that have appeared in previous discussions. These multiple routes are dependent upon the interaction between the individual organisation, the environment in which they are operating and the method being followed.     

河南中小企业信息化过程中的问题、对策和原则

信息化是我国加快实现工业化和现代化的必然选择.本文指出了河南中小企业信息化程度不高,在信息化的道路上面临着一些问题,同时提出了相应的解决方法和中小企业在信息化的道路上应坚持的原则.     

下属潜能的开发——论企业人才从何而来

对企业而言，面对日益激烈的竞争，如何赢得或保住市场都是极为严峻的挑战。能够帮助企业迎接这一挑战的核心竞争力，便是来自高素质高技能的队伍——人才。企业缺乏合适的人才，如若采用挖墙脚方式虽可解救燃眉之急，但无法长期满足企业成长的需要，因此企业应着重于从内部培养。管理人员的一个最重要的职责就是有效地培育与发展下属，并激励团队成员为组织的目标全力以赴。从公司内部培养和提拔业务骨干和中层管理人员，对企业的长远发展来讲是一件非常重要的事情。公司的每位中、高级管理者都有培养下属的责任。但多数企业并没有下大力气实施人才培养，这其中有观念的问题也有实际的障碍。     

Factors affecting households’ seafood purchasing decisions in Auckland,New Zealand: an empirical analysis

This paper uses the binary choice model to identify the factors that are significantly influencing the household purchase decisions of seafood products for home consumption in Auckland, New Zealand. It is found that ‘quality’ and ‘cooking easiness’ are the main product attributes that significantly influence households’ choices of seafood in Auckland. Also, the representative household has shown a strong preference for fresh and other alternative seafood products, including processed, smoked and canned, over frozen products. Retail outlets are found to be more attractive to the household purchasing seafood for home consumption. The New Zealand seafood industry may find this baseline study useful as a guide to developing future research structure on the domestic market.     

公路建设中路线方案多属性决策方法的研究

路线方案的比选是公路建设项目前期的一项重要工作,直接影响着项目建设能否达到预期的目标以及项目投入运营中的使用效果,如行车的安全性、舒适性、快捷性等。进行路线方案比选时,要考虑路线的线形合理性、对周边地区环境影响,项目经济效益、施工难易等多种因素对影响。本文在分析路线方案比选复杂性的基础上,对多种决策方法进行对比,选择TOPSIS法作为路线方案的决策方法。算例的结果表明该方法应用的可行性和有效性。     

对完善我国企业环境会计报告的探讨

针对目前我国企业环境会计报告的现状以及存在的缺陷,本文认为我国企业环境会计报告应由报告使用者与目标、报告主体、报告内容、报告模式、报告呈报及报告审计六方面的内容构成,同时提出了完善我国企业环境会计报告的对策。     

高技术企业业绩评价指标体系的五维度框架设计

业绩评价已成为政府、市场和企业普遍关注的现实问题，指标体系是业绩评价的基础，指标体系构建的好坏直接影响到业绩评价的效果。高技术企业业绩的评价应结合高技术企业的特点，构建财务、产品与技术创新、智力资本开发、价值链流程、可持续发展五个维度的评价指标体系。     

Operational Research and the environment

The discipline of Operational Research (OR) is primarily concerned with improving the effectiveness and efficiency of decision processes. These processes take place everywhere in society: industry, banking, agriculture, government, politics. Frequent use of mathematical optimization models is typical of OR. Since the early '80s these models are increasingly packaged in a user-friendly way, as Decision Support Systems. In the following we will illustrate how OR can be used to describe and solve a number of environmental problems.     

基于信息熵赋权的经营业绩指标评价模型

根据评价者需要，选取若干企业(或上市公司)作为被评价系统，建立一种企业经营业绩评价系统的多级多指标决策模型。该模型是在数理统计意义下将每个指标值进行标准规范化处理，用低级指标值通过信息熵自动赋权严生高一级指标值逐级递推，最后给出每个企业相对被评价系统的“理论分布得分”及“直观比较得分”。     

会计目标变迁的理论分析

本文以会计目标作为会计理论体系的逻辑起点,阐述变迁理论背景以及在不同市场主体中会计目标表现出的不同特征,揭示市场不断地发育成熟作为变迁的原动力。认为会计目标与经济发展相适应,是促进市场经济发展而导致会计目标变迁的规律。