中国旅游业和物流业发展关系的实证分析

文章运用1978—2013年的样本数据,选取反映我国物流业和旅游业发展的两组变量,运用适合小样本的Bootstrap仿真方法,对二者相互关系进行了实证检验。结果表明：国际旅游外汇收入与交通运输、仓储及邮政业增加值之间只存在单向因果关系,即国际旅游的增加会带动交通运输、仓储及邮政业的发展;货物周转量与国内旅游人数具有单向Granger因果关系,即货物周转量的增加会显著地推动国内旅游人数的增加。     

上市公司内部控制评价体系构建

合理评价内部控制是企业运行的重要环节,是保证上市公司发展和维护投资者利益及维持市场秩序的关键。通过采用定性与定量相结合的方法,依据内部控制评价体系的构建原则,分析定性指标与定量指标对内部控制的影响过程,从内部控制目标角度和内部控制要素角度构建出一套内部控制评价体系。该体系全面客观地评价内部控制,为上市公司科学客观地评价内部控制提供参考和借鉴,也为上市公司内部控制有效性进行横向比较和纵向比较提供依据。     

基于鲁棒不确定性的应急物资配送策略

针对应急物资配送过程中救灾信息具有鲁棒不确定性特点,构建应急物资配送多阶段多目标鲁棒优化模型,并在此基础上给出鲁棒控制策略。鲁棒优化目标函数中设计运输成本最优、运输时间最少以及用户满意度最大等优化目标,充分考虑“鲁棒不确定性因素”对决策结果的影响,更适合完成突发事件下的应急救援物流任务,比静态环境下的一般规划模型更具有柔性。在鲁棒优化模型基础上给出鲁棒 H∞策略,既能够抑制正态分布、均匀分布噪声等外部不确定输入扰动,同时又能够抑制成本参数、配送时滞等内部不确定性扰动,对于既定成本目标控制的平稳实现具有重要支撑作用。基于鲁棒优化的应急物资配送鲁棒控制策略,对于解决突发事件下的应急物资配送决策问题具有重要的应用价值与实际意义。     

制造业与物流业协调发展测度方法及实证分析

运用协同理论构建制造业与物流业复合系统协调度模型,基于产业理论从产业投入、产出、规模、结构和成长五个维度建立了两业协调发展指标体系,以重庆2000-2013年的两业发展数据为样本进行实证研究。分析表明,复合系统协调度模型不仅可以衡量两业协调发展的程度,而且可以反映两业协调发展的演化趋势;从产业理论出发建立指标体系,则较为全面的反映了两业发展的深刻内涵和内在逻辑关系。结果显示,样本期间内重庆两业总体呈现从失调到逐步协调的演化发展趋势,但仍处于低水平协调阶段。     

内部控制缺陷和会计稳健性——基于我国上市公司实施内部控制规范后年报的实证研究

自2010年,中国在上市公司中逐步推广实施内部控制规范,并严格企业内部控制有关法规、监督与审查.然而,上市公司内部控制缺陷同会计稳健性之间的问题也逐渐暴露出来.为了确保会计稳健性的发展,对2010-2014年沪、深两市A股主板公司财务信息及应计项目—现金流模型进行分析,发现原具有内控缺陷公司的会计稳健性得到较大提升,甚至优于原内控正常企业.从而表明,通过加强外界监督、审查及对企业内控披露力度,会促使原来具有内部控制缺陷的公司通过提高内控质量的方式来减少报告的不确定性,加强对外披露信息的可靠性,提高合作效率,减少代理冲突.     

QoS in the internal supply chain: the next lever of competitive advantage and organisational performance

This article presents a research that examines the relationship of quality of service (QoS) and organisational performance in a manufacturing setting. There are few empirical studies that measure QoS in the manufacturing supply chain. A model linking QoS with organisational performance through intermediate variables of satisfaction, loyalty and competitive advantage is introduced and tested in the internal supply chain of three automotive organisations. The research design for this article includes a combination of literature review, exploratory interviews with scholars and practitioners, and a survey of 156 practitioners in three automotive companies in North India. Structural equation modelling has been used for data analysis. This research comes out with four factor scale for internal service quality and six-factor scale for external service quality. The research revealed that employee-driven QoS is a source of value addition that is positively linked with the organisational performance. This study would be of interest to manufacturing industry practitioners interested in internal and external service quality improvements. Future researchers could validate this scale, and empirically test the proposed model.     

Decision model of customer order decoupling point on multiple customer demands in logistics service supply chain

The key factor in realising competitiveness of a logistics service supply chain (LSSC) is its ability to meet customised requirements with the cost of mass service. This paper introduces the concepts of mass customisation and customer order decoupling point (CODP) into the field of logistics service to solve the problem of CODP when a logistics service integrator (LSI) in an LSSC operates under mass customisation. Two models of CODP decision, respectively, on single and multiple customer demands, are developed. Both process constraints and lead time constraints from the customised logistics service orders are considered. Unlike CODP positioning models within the manufacturing supply chain, the objective of this paper is to exclusively consider the cost of order transferring and order waiting at CODP to minimise total cost of the LSI. The applications of the two models are also discussed by two real cases, and three major conclusions are drawn. First, introducing mass customisation into an LSSC and minimising total cost of order processing of the LSI by selecting an optimised CODP is feasible. Second, total cost will decrease monotonously along with the movement of CODP toward the last service procedure under the precondition of satisfying lead time constraints. Third, parameters about the customers’ logistics service orders will bring about great influence on the selection of CODP. For instance, the lead time of orders will influence the number of feasible CODPs and the position of optimal CODP. Also, decreasing cost of order transferring and order waiting will not cause the change of optimal CODP, while increasing cost of order transferring and order waiting will lead to the switch of optimal CODP.     

Analysis of Travel Times and CO2 Emissions in Time‐Dependent Vehicle Routing

Due to the growing concern over environmental issues, regardless of whether companies are going to voluntarily incorporate green policies in practice, or will be forced to do so in the context of new legislation, change is foreseen in the future of transportation management. Assigning and scheduling vehicles to service a pre‐determined set of clients is a common distribution problem. Accounting for time‐dependent travel times between customers, we present a model that considers travel time, fuel, and CO₂ emissions costs. Specifically, we propose a framework for modeling CO₂ emissions in a time‐dependent vehicle routing context. The model is solved via a tabu search procedure. As the amount of CO₂ emissions is correlated with vehicle speed, our model considers limiting vehicle speed as part of the optimization. The emissions per kilometer as a function of speed are minimized at a unique speed. However, we show that in a time‐dependent environment this speed is sub‐optimal in terms of total emissions. This occurs if vehicles are able to avoid running into congestion periods where they incur high emissions. Clearly, considering this trade‐off in the vehicle routing problem has great practical potential. In the same line, we construct bounds on the total amount of emissions to be saved by making use of the standard VRP solutions. As fuel consumption is correlated with CO₂ emissions, we show that reducing emissions leads to reducing costs. For a number of experimental settings, we show that limiting vehicle speeds is desired from a total cost perspective. This namely stems from the trade‐off between fuel and travel time costs.     

股权制衡使公司内部控制更有效吗？——基于通信设备制造业上市公司案例的思考

早前内部控制的研究主要集中于概念框架、影响因素及公司治理失效案例方面,缺乏重点考察股权制衡这一因素对内部控制的作用机理。股权结构是公司治理的基础,不同的股权结构决定了不同的企业治理结构,最终决定了企业内部控制的有效性。相对股权分散和一股独大的股权结构,股权制衡可优化公司内部控制。