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会计控制管理信息系统构想
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作者 赵雯 《财会通讯(上)》 1995年第9期13-14,共2页
现代社会被人们称为信息社会。世界著名管理学家彼得·德鲁克1989年就在《未来的企业结构》一文中称,“未来的企业是信息型企业”,“一个公司一旦向数据的信息化迈出尝试的第一步,公司的决策程序、管理结构,甚至工作方式都会发生相... 现代社会被人们称为信息社会。世界著名管理学家彼得·德鲁克1989年就在《未来的企业结构》一文中称,“未来的企业是信息型企业”,“一个公司一旦向数据的信息化迈出尝试的第一步,公司的决策程序、管理结构,甚至工作方式都会发生相应的变化”,并预言“20年后大型企业的管理层次将比今天减少一半以上。 展开更多
关键词 会计控制 管理信息系统构 责任中心 责任会计制度 会计信息 信息型企业 例外事件 管理层次 管理控制 业务活动
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大型企业经济管理信息系统构想
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作者 于呈源 《中国管理信息化》 1998年第3期22-23,共2页
经济管理是企业经营管理的重要一环。人、财、物则是企业赖以生存的三种资源。经济管理包括了对后两种资源的核算与管理,并贯穿于企业三个经营环节(供、产、销)的始终。所以抓住经济管理这个纲,才能提高企业经营管理水平,适应市场经济... 经济管理是企业经营管理的重要一环。人、财、物则是企业赖以生存的三种资源。经济管理包括了对后两种资源的核算与管理,并贯穿于企业三个经营环节(供、产、销)的始终。所以抓住经济管理这个纲,才能提高企业经营管理水平,适应市场经济的要求。如何构建企业的管理信息系统,这是多年来人们努力探索的问题。一般按企业的经营环节:供、 展开更多
关键词 管理信息系统构 经济管理 大型企业 会计核算系统 财务管理系统 企业经济 专业厂 经营环节 实物管理 计划财务
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Characterization of foreign grain on 6H-SiC facet 被引量:1
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作者 王英民 李娟 +3 位作者 宁丽娜 高玉强 胡小波 徐现刚 《Journal of Central South University》 SCIE EI CAS 2009年第3期344-348,共5页
6H-SiC single crystals were grown by sublimation method. It is found that foreign grains occur frequently on the facets of the crystals. To characterize the foreign grain, a longitudinal and a sectional cut samples we... 6H-SiC single crystals were grown by sublimation method. It is found that foreign grains occur frequently on the facets of the crystals. To characterize the foreign grain, a longitudinal and a sectional cut samples were prepared by standard mechanical processing method. Raman spectrum confirms that the foreign grain is actually a mis-oriented 6H-SiC grain. The surface structure of the foreign grain was studied by chemical etching and optical microscopy. It is shown that etch pits in foreign grain region take the shape of isosceles triangle, which are different from those in mono-crystalline region, and high density stacking faults are observed on the surface of the foreign grain. The orientation of foreign grain surface is determined to be (10]-4) plane by back-scattering X-ray Laue image. The X-ray powder diffraction reveals that the powder is partly graphitized after a long crystal growth rim. Therefore it is believed that the loss of Si results in the formation of C inclusions, which is responsible for the nucleation of foreign grain in the facet region. 展开更多
关键词 6H-SIC surface morphology foreign grain sublimation method
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Supporting farmer-managed irrigation systems in the Shigar valley, Karakorum: Role of the government and Aga Khan Rural Support Programme
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作者 Joseph K.W.HILL 《Journal of Mountain Science》 SCIE CSCD 2017年第10期2064-2081,共18页
Farmer-managed irrigation systems(FMIS) in the high altitude valleys of the Karakorum,Pakistan, continue to be managed effectively despite increased pressure on the social arrangements that sustain them. Colonial era ... Farmer-managed irrigation systems(FMIS) in the high altitude valleys of the Karakorum,Pakistan, continue to be managed effectively despite increased pressure on the social arrangements that sustain them. Colonial era records shows that over a century ago government agencies undertook irrigation support projects. In the past three decades,government agencies and the non-government agency Aga Khan Rural Support Programme(AKRSP), which channels foreign funds into the region, have actively engaged in the provision of irrigation support. This article seeks to explore whether such projects support or undermine farmer-managed irrigation systems and the complex institutional arrangements that underpin them. Field research using ethnographic and participatory methods was conducted in spring 2013 in the upper Shigar valley, Skardu district, GilgitBaltistan. The findings show that irrigation development is a political activity that involves village-based actors, religious leaders, local politicians,and government and non-government agencies.Government agencies operate in a largely top-down,engineering mode, their larger projects limited to villages suffering water scarcity. The local government provides small funds for renovation work of FMIS,though allocation of funds is highly politicized. Nongovernment agencies, for a variety of reasons including donor-funding cycles, apply a one-size-fitsall ‘participatory' model in an attempt to socially engineer rules and institutions. In communities divided by factionalism the use of such external models that stress formation of committees are unlikely to yield positive results, and could instead contribute to undermining the very systems they seek to support. This research argues that irrigation interventions should take care to build upon the rich and complex social arrangements that have sustained FMIS through the centuries. 展开更多
关键词 Farmer-managed irrigation systems Institutional arrangements Government Aga Khan Rural Support Programme Shigar valley Karakorum
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Strategic Partnership Between Private Organizations and Universities: The Search for Regional Development Through Solutions for Hospital Management
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作者 Jamerson Viegas Queiroz Abner Vicente Braga Fernanda Cristina Barbosa Pereira Queiroz Jessica Monyk Tiburcio de Souza Renata de Oliveira Mota 《Chinese Business Review》 2013年第8期583-592,共10页
The public power and the private enterprise, the main agents of national economic and social development, when cooperating strategically, promote increased functional efficiency of their activities. In order to highli... The public power and the private enterprise, the main agents of national economic and social development, when cooperating strategically, promote increased functional efficiency of their activities. In order to highlight the relevance of such partnership, this article aims to analyze the potential of actions jointly developed by private organizations and Brazilian universities. The research problem is lined in the field of health, which hosted actions developed between the Federal University of Rio Grande do Norte (UFRN) and the Hospital Maternity Guiomar Fernandes (HMGF), located in the city of Alexandria, in Rio Grande do Norte. The study emphasizes the shortcomings of this organization, the resolving power of the university in this scenario, and performs the analysis of the effects of this cooperation. The methodology used in this research was the case study in HMGF. With emphasis on fundraising and improving the informational management system, funding sources for projects of restructuring and expansion of the hospital were sought, as well as initiatives for developing hospital management softwares for small- and medium-sized organizations. As a result, the articulation between the university and the hospital provided the elaboration of a project for software development and the production of a project for physical restructuring and technological investment, aiming to expand the supply and quality of the hospital's services. The implementation of information systems, associated with investments in hospital infrastructure, providing increased efficiency in public assistance to the population, bringing both local and regional benefits, besides, providing the authorities with relevant data on the development of public policies. 展开更多
关键词 FUNDRAISING hospital management information system strategic cooperation
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