走出餐饮经营管理的误区

近年来中国餐饮业虽发展迅速,但不少经营者由于采用不科学的经营管理手段而走入种种误区,以致面对激烈的市场竞争而困难重重。文章在分析餐饮经营管理中存在的问题的同时,提出了积极应对的建议。     

管理会计在我国的应用思考

随着对管理会计理论及实践方法的不断探讨和研究,管理会计对提高企业内部管理水平的作用日益突出。本文主要分析、论述了管理会计面临的挑战及存在的主要问题,并对管理会计今后的发展和应用前景进行了探索和思考。     

Quality strategies in supply chain alliances of disposable items

This paper studies a single-product distribution channel where a supplier manufactures items of a given type, some of which are defective, that are sold by a retailer who only detects a subset of the defective items, passing the rest along to customers. We conjecture the structure of the demand and cost functions, assuming customers to have a decreasing marginal aversion to bad quality while both the supplier and the retailer make marginally increasing efforts to avoid bad quality. This allows us to deduce several implicit parameters of a cost model based on observable data, such as the share of the channel margin. Once the parameters of the model are available, we analyze the result of vertical integration. Although we confirm the well-known fact that vertical integration improves the quality perceived by the customer, we characterize the supplier's decision of whether or not to provide a better quality in terms of the individual channel margins. As an alternative, we derive the conditions under which the supplier and the retailer may devise a mutually beneficial transfer contract that simultaneously increases their profit and improves quality.     

试论我国现代企业制度中的会计监督

《会计法》、《企业会计准则》、《企业财务通则》等法律法规的颁布和实施 ,适应了企业改革中建立现代企业制度的要求 ;但是 ,企业会计监督职能弱化仍是目前会计工作的一大顽症 ,会计报表中“虚盈实亏”的现象仍相当突出 ,直接影响到国家宏观经济政策的制定和宏观调控措施的实施。文章就企业会计中存在的问题进行探讨 ,并提出相应的对策。     

物业管理合同种类辨析

物业管理合同是现代物业管理法律关系中最为核心的内容。前期物业管理合同与普通物业管理合同是物业管理中两个相互衔接的合同 ,两者在合同的签订时间、主体以及期限方面都有所不同。通过对物业管理合同与雇佣合同、承揽合同、委托合同的比较分析 ,提出物业管理合同是包括诸多法律因素的混名合同 ,主张将物业管理合同有名化     

现代企业财务管理目标的抉择及其量化

对现代企业财务管理目标如何定位 ,目前理论界存在诸多不同观点。笔者认为 ,从宏观上着手 ,现代企业财务管理目标应根据现代企业财务管理活动的客观规律和我国目前的经济状况作出抉择 ;从微观上着手 ,可采用财务比率综合指数分析法 ,将财务管理目标用量化指标来衡量     

对河北省报业发展的思考

改革开放20余年来,我国报业市场沧桑巨变。在报业资源的大规模重组,竞争从无序到有序,从质量竞争到品牌竞争,面临广播、电视、网络挑战的背景下,对河北报业从宏观和微观两个方面的内容做了一些分析,提出要重视资本运营,实行多元化,塑造品牌,开展数字化,重视人才的引进和培养,充分开发广告市场等发展策略。     

The State of Care Management in Learning Disability and Mental Health Services 12 Years into Community Care

This paper reports on the organization of care management froma longitudinal study of community care for people resettledfrom long-stay learning disability and psychiatric hospitals.The findings from a 12-year follow-up of care management arrangementsin 12 learning disability and eight mental health study siteservices are described. The diversity of care management arrangementsfound at earlier points in the evaluation remained evident.Also, many of the former ‘care in the community’service users were excluded from mainstream care managementarrangements in their localities. The difficulty of developingperson-centred arrangements in learning disability and the lackof integration of the Care Programme Approach and care managementwere evident. The findings and observations are placed in thewider policy and practice context, with suggestions for takingcare management forward nationally and locally.     

论高校图书馆的经营与发展

网络资源的快速增长向传统方式经营下的高校图书馆提出了挑战,也带来了构建新型高校图书馆的机遇.高校图书馆是否能够再续辉煌,在于它们是否能够抓住机遇,走出一条特色化的发展道路.高校图书馆的业务定位、组织模式定位与职权明确、是否建立了有效的激励机制是其决定其改革与发展的优先考虑的基本问题,只有在解决了这些基本性问题之后,高校图书馆才有积极性展开对内部组织与资金资源合理配置、新型网络图书服务建立、个性化专业化服务展开、馆际合作等经营活动.     

知识管理及其在图书馆应用中的研究

文章阐述了知识管理的概念、内涵,简要地分析了知识管理在图书馆的应用,以及知识管理对图书馆发展所产生的积极作用。