《水污染防治法》为公益诉讼提供了法律基础吗?

1996年<水污染防治法>第五条和五十五条可以构成公益诉讼的潜在法律依据.2008年<水污染防治法>第十条和第八十五条则排除了公益诉讼的可能性.第八十八条确立了代表人诉讼和支持起诉规则.这两种规则属于环境侵权诉讼,而非环境公益诉讼.     

Cautions on the Use of the SERVQUAL Measure to Assess the Quality of Information Systems Services

The SERVQUAL questionnaire (Parasuraman, Zeithaml, & Berry, 1988) is one of the preeminent instruments for measuring the quality of services as perceived by the customer. In a recent Decision Sciences article, Kettinger and Lee (1995) suggested the use of a modified SERVQUAL instrument to assess the quality of the services supplied by an information services provider. However, a number of problems with the SERVQUAL instrument are discussed in the literature. This article provides an illustrative example utilizing data collected from 138 executive and information systems professional customers of a multibillion dollar information services provider in order to examine the validity and reliability of Kettinger and Lee's (1995) modified SERVQUAL instrument. Results of analyses do not confirm the findings of Kettinger and Lee. Moreover, it appears that the use of difference scores in calculating SERVQUAL contributes to problems with the reliability, discriminant validity, convergent validity, and predictive validity of the measure. These findings suggest that caution should be exercised in the use of SERVQUAL scores and that further work is needed in the development of measures for assessing the quality of information services.     

Process Mean Determination with Quantity Discounts in Raw Material Cost*

Setting the mean (target value) for a container-filling process is an important decision for a producer when the material cost is a significant portion of the production cost. Because the process mean determines the process conforming rate, it affects other production decisions, including, in particular, the production setup and raw material procurement policies. In this paper, we consider the situation in which quantity discounts exist in the raw material acquisition cost, and incorporate the quantity-discount issue into an existing model that was developed for simultaneously determining the process mean, production setup, and raw material procurement policies for a container-filling process. The product of interest is assumed to have a lower specification limit, and the items that do not conform to the specification limit are scrapped with no salvage value. The production cost of an item is proportional to the amount of the raw material used in producing the item. A two-echelon model is formulated for a single-product production process, and an algorithm is developed for finding the optimal solution. A sensitivity analysis is performed to study the effects of the model parameters on the optimal solution.     

AN EVALUATION OF ORDER RELEASE MECHANISMS IN A JOB-SHOP ENVIRONMENT

Controlling the flow of material on the shop floor involves releasing and dispatching jobs to meet customer due-date requirements while attempting to keep operating costs low. This report presents an evaluation of five releasing mechanisms and four dispatching rules under various levels of aggregate due-date tightness, shop cost structure, and machine utilization using simulation. The performance criteria of total shop cost, jobs on shop floor, deviation from due dates, and job queue time are collected to demonstrate the interactive nature of releasing and dispatching on shop performance.     

Optimum Conservative Price Increase Decisions in a Competitive Market

This paper outlines a systematic procedure for a firm's price increase decisions in a competitive market. Following a conservative approach, a previously published competitive pricing model is extended and used to address the question of where, when, and by how much prices should be raised. In its present form, the approach is useful for low priced, frequently purchased products.     

An Optimization Approach for Scheduling Internal Audits of Divisions

In this paper, we develop an optimization model for efficiently scheduling internal audits of multiple units within a business enterprise. The model determines an optimal mix of audit frequencies for the audit units given the risks and costs involved in the audit process. We also show one method for estimating the audit cost and loss functions needed as input to the model and demonstrate how to obtain a solution for the model. To illustrate the model's use, we solve a sample problem with eight audit units and examine the sensitivity of the solution to misestimation of the risk parameters. Our results indicate that the model is readily solvable on a personal computer, useful for choosing an efficient mix of audit frequencies and an overall audit budget, and relatively insensitive to misestimation of the risk parameters.     

Relative Performance Evaluation and Risk Taking in Delegated Investment Decisions*

Providing proper incentives to firm managers is increasingly important in the current competitive environment. Analytical research has suggested that evaluating a manager's performance relative to that of a peer group, in conjunction with standard-based pay, can induce efficient risk-sharing between firm owners and managers while maintaining the latter's incentives to exert effort. To date, direct empirical tests of this proposition have not been reported. This study uses a laboratory experiment to test the effect of relative performance evaluation on the risk-aversion of delegated investment decisions. Project-specific risk is operationalized using operating leverage, in part because the variability of a project's operating profits generally increases with this variable, and in part because many of the new manufacturing approaches held to be important to competitive advantage require significant capital investments and attendant increases in operating leverage. Across two levels of environmental uncertainty, subjects under a relative (as opposed to absolute) performance standard selected investments with significantly higher project-specific risk. Also, as environmental uncertainty increased, subjects under an absolute standard significantly reduced the riskiness of their investments. In contrast, subjects shielded from environmental uncertainty by a relative standard chose investments of about equal riskiness under both low and high uncertainty conditions. If supported by future research, these findings would suggest that relative performance evaluation may reduce managers' reluctance to adopt risky capital investments, especially in firms operating in high-risk economic or technological environments.     

对人力资源管理方法的探讨

人力资源管理的方法很多 ,从定量分析的角度讲 ,有定编定员方法、人力资源供给预测方法、员工工资分配方法、员工招聘和培训的成本收益分析方法。人力资源管理中的这些定量方法 ,可以作为人力资源管理的高层决策和参考。     

作业分析与成本控制模式

随着社会主义市场经济和现代企业制度的逐步建立和完善,深化成本管理改革已变得更为重要。采油企业是石油生产的主体,而目前大部分油田普遍存在成本高,产量低的现象。因此,研究采油企业的成本控制问题具有重要意义。作业成本法中的作业分析方法就是一种较为科学实用的成本控制方法。