Substantive Consolidation in Bankruptcy of Affiliated Enterprises: The Dilemmas of Judicial Application and Improvements of the Criteria

No consensus has been reached in the academic community regarding the principles and criteria for the application of substantive consolidation in bankruptcy.However,in judicial practices,the substantive consolidation doctrine has been applied to handle enterprise bankruptcy cases.This paper summarizes the dilemmas in the judicial application of substantive consolidation in bankruptcy through case analyses.The paper also proposes pathways for improving the judicial application criteria for the substantive consolidation in bankruptcy of affiliated enterprises in China,that is,comprehensively assessing the degree of corporate personality confusion from multiple perspectives;considering the cost and difficulty of asset segregation as supplementary elements;weighing the protection of creditors’interests;and taking into account the feasibility and necessity of consolidation and reorganization.

Research and Analysis on the Application of Strategic Performance Management in Enterprises

In today’s competitive business environment,strategic performance management(SPM)is crucial for continuous growth and innovation.Therefore,it is important to realize the advantages of SPM in enterprise applications.This paper analyzes the theoretical basis,implementation framework,and application effects of SPM in enterprises by examining actual cases from different industries.It reveals the core elements of an effective performance management system,including clear goal setting,reasonable performance indicators,and periodic performance evaluations.Additionally,the paper examines the impact of China’s specific economic policy environment on the implementation of SPM and proposes strategies to optimize performance management practices,ultimately promoting the achievement of strategic goals.This paper provides specific and personalized practical guidance for enterprises.

A Novel Lifecycle Model for Web-based Application Development in Small and Medium Enterprises

Software engineering＇s lifecycle models havc proven to be very important for traditional software development. However, can these models be applied to the development of Web-based applications as well？ In recent years, Web-based applications have become more and more complicated and a lot of efforts have been placed on introducing new technologies such as J2EE, PhP, and .NET, etc., which have been universally accepted as the development technologies for Web-based applications. However, there is no universally accepted process model for the development of Web-based applications. Moreover, shaping the process model for small medium-sized enterprises （SMEs）, which have limited resources, has been relatively neglected. Based on our previous work, this paper presents an expanded lifecycle process model for the development of Web-based applications in SMEs. It consists of three sets of processes, i.e., requirement processes, development processes, and evolution processes. Particularly, the post-delivery evolution processes are important to SMEs to develop and maintain quality web applications with limited resources and time.

Research of E-commerce Application in Small and Medium Enterprises——A Case Study of Wenzhou

The paper analyzes the status quo of E-commerce application in Wenzhou＇s small and medium enterprises. This survey selects the 100 prominent small and medium enterprises covering chemical engineering, shoes, apparel, machinery, furniture, glasses, lighters, pen and pencil, electric and electronics as the investigating targets and issues the questionnaires to them. The result indicates that, the status quo of E-commerce application in Wenzhou＇s small and medium enterprises are worrisome, which is obviously way behind other cities. Based on that, the paper analyzes the reasons in combination with visiting them, and also proposes the corresponding strategies and predicts its prospect in the end.

Application Procedures——for Establishing Chinese-foreign Joint(Co-operative)Ventures or Foreign-funded Enterprises in Sichuan Province

1. On Chinese-foreign joint (co-operative) ventures(1) The conclusion of the letter ofintent on joint investment (co-operation) bythe Chinese and foreign parties.(2) New construction projects shall besubmitted to the provincial PlanningCommission for ratification; technicalinnovation projects shall be submitted to theProvincial Economic Commission forratification.(3) The contracting parties shall register thename of the joint venture with the provincialAdministration for Industry and Commerce.

Research on the Application of Big Data Technology in the Integration of Enterprise Business and Finance

With the advent of the era of big data,traditional financial management has been unable to meet the needs of modern enterprise business.Enterprises hope that financial management has the function of improving the accuracy of corporate financial data,assisting corporate management to make decisions that are more in line with the actual development of the company,and optimizing corporate management systems,thereby comprehensively improving the overall level of the company and ensuring that the company can be in business with the assistance of financial integration,can better improve and develop themselves.Based on the investigation of enterprises and universities,this article analyzes the problem of accounting talent training from both the demand and supply ends,and puts forward some suggestions for the teaching reform of accounting integration with big data in financial colleges and universities,and strives to promote the integration of business and finance.The optimal allocation of enterprise resources will gradually enhance the market competitiveness of enterprises,and explore the application strategies of big data technology in the integration of enterprise business and finance.

IMS for Enterprise Applications

In response to the change of communication needs,IP Multimedia Subsystem(IMS) was envisioned to provide a sound session control for the multimedia conversional services.IMS technology has been slowly adopted by operators for variety of services.In fact,the IMS used in the enterprise has different features and capabilities than the one used by the general public.This paper provides a very brief overview of IMS and then investigates the IMS which is used in the enterprise and focuses on the challenges in providing IMS to the enterprise and ZTE’s solutions to those issues.

Application of the Computer Application Technology in the Enterprise Informatization

With the rapid development of our society and the economy,the competitions among enterprises are becoming fiercer and fiercer.In order to take the lead in the fiercely competitive market economy,enterprises must keep pace with the times and constantly introduce the advanced technologies to improve their core competitiveness.Through the enterprise informatization,enterprises have achieved the remarkable results in improving their working qualities,working efficiency and controlling cost expenditure.In this context,the application of the computer application technologies in the enterprise informatization is analyzed to a certain extent,in order to promote enterprises to strengthen the construction of informatization,and then better respond to the latest challenges faced by enterprises under the background of the rapid development of the modem economy.

Analysis on The Strategy of Application of StatisticalAnalysis Method in Human Resource Management of Modem Enterprise

The change of the development situation of market makes the competition among enterprises gradually turn totalents,technology, culture and other aspects,talent and technology has become an important embodiment of the core competitiveness ofenterprises.In this context,the role of human resource management is becoming more and more important,which needs to improve and innovatethe traditional human resource management mode in time,so as to improve the management level and management efficiency.The application ofstatistical analysis method in the human resource management of modem enterprises,can give full play to the role and value of various data,toimprove the disadvantages and defects in traditional methods of human resource management,can significantly enhance the level and efficiency ofhuman resource management,this paper makes a detailed analysis on its strategy of specific application, aims to provide guidance and reference.

Research and Discussion on Project Cluster Teaching Mode based on the Enterprise Level Application

Currently, the country promotes with great effort the university should the application specific education, speeds up constructing to take getting employed as the guidance modern vocational education system. In order to strengthen the vocational skill ability of student and enhance the employment competitiveness, this article proposes enterprise application-based project colony educational model. In the teaching process, the school subject knowledge education and business skills needs of the enterprise integration, the use of enterprise program teaching, so that students can not only receive professional knowledge of the system education, but also the ability of professional application of formal training and training, after graduation the students can quickly adapt to the work of the business requirements, to achieve the purpose of application-oriented teaching.

Discussion on the Application of Enterprise Business Intelligence Data Analysis System

Enterprise Business Intelligence(BI)system refers to data mining through the existing database of the enterprise,and data analysis according to customer requirements through comprehensive processing.The data analysis efficiency is high and the operation is convenient.This paper mainly analyzes the application of enterprise BI data analysis system in enterprises.

管理会计与财务会计在企业财务管理中的应用探析

管理会计与财务会计作为企业财务管理的核心要素,正在深刻影响现代企业的经营决策和价值创造过程,成为推动企业财务管理现代化的重要引擎。企业财务管理是实现企业可持续发展和价值最大化的关键领域,探究管理会计与财务会计在企业财务管理中的应用路径,对提升企业综合竞争力具有重要意义。当前,企业财务管理的现代化发展还面临着诸多现实挑战。因此,应在厘清管理会计与财务会计协同应用对企业财务管理影响的内在机理基础上,通过完善财务管理制度体系、构建集成化的财务信息系统、加强复合型财务人才培养和优化企业财务管理环境等举措,为管理会计与财务会计在企业财务管理中的有效应用探索切实可行的实现路径。

工业机器人技术“金专业”建设路径创新实践

以黄河水利职业技术学院工业机器人技术专业为研究对象,以提高专业办学水平、助推机器人产业高质量发展为目标,健全“政行校企”深融互助体制机制,吸引行业企业优质育人资源投入教学;深化产教融合和科教融汇,施行产学研用协同创新育人模式,提升人才培养质量;建立“七位一体”育人成效评价机制,针对性开展“三教”改革,建设工业机器人技术专业“金专业”,促进教育链与产业链有效衔接,支撑机器人产业的高质量发展和制造强国战略的实施。

基于Enterprise JavaBeans技术分布式监控系统的研究和应用

分析和阐述了基于Enterprise JavaBeans的分布式监控系统开发技术,探讨了如何利用JavaBeans组件技术,实现分布式工业生产信息监控系统的开发和信息处理的功能.提出了一个建立在Enterprise Jav-aBeans开发模型基础上,结合SOAP分布式对象交互技术,将工业网络扩展到企业级网络的工业分布式监控系统结构.通过这样的网络系统,可进行实时信息交换与处理,对现场数据和设备实施控制.

一套实用的企业应用分析框架CODE

随着企业信息化的深入,众多应用不再是“孤岛”,而是形成体系,应用间集成度越来越高,与业务的融合不断加深。在这种大趋势下,企业信息化在具体应用落地时要充分考虑其在企业体系中的定位,基于业务和技术环境找准发力点,才能最大化应用的价值。提出一套用于企业应用分析框架CODE,该分析框架由目标、业务上下文、系统上下文、领域、数据、分布、发展、接口、交互等要素构成,并充分考虑了企业环境的复杂性。经验证,该应用框架能够较好地完成应用分析,助力企业更好地进行应用建设。

浅析“数字化交付”技术在氯碱企业的应用

介绍了氯碱工厂“数字化交付”上线的背景。给出“数字化交付”的概念。结合金桥丰益氯碱(连云港)有限公司的“数字化交付”现状,就“数字化交付”的内容、交付方法以及“数字化交付”的作用等问题进行了简单分析。

强化农业企业创新主体地位的路径研究

农业现代化是一条持续变迁的前进路径,在创新战略布局中,农业企业的核心地位正逐渐凸显。文章深入探讨了农业现代化背景下,农业企业科技创新主体地位的重要性及其对国家粮食安全和乡村全面振兴的深远影响;详细分析了国家创新战略对农业企业创新的指导,农业企业在市场导向性、资源使用的开放性和运作高效性方面的优势以及我国农业企业创新主体建设的现状和成就。研究发现,农业企业在科技创新中发挥核心作用,政府的引导和支持对于构建农业科技创新体系和推动农业现代化至关重要。

校企“双元”合作新形态教材开发研究与实践——以《计算机视觉技术与应用》为例

教材是教学之本,加强教材建设对促进职业教育教学发展,提高职业教育人才培养质量具有重要作用。在校企“双元”合作育人的国家职业教育改革背景下,文章以建设高职人工智能技术应用专业核心课程“计算机视觉技术与应用”教材为例,重点探讨了在内容设计、结构设计、课程思政体系设计、数字资源建设上的调整和特色创新,以适应新时代职业教育的发展,落实职业教育“教材”改革的目标,为相关同类专业核心课程开发及教材编写提供有益借鉴。

ENTERPRISE INTEGRATION PLATFORM BASED ON SERVICEORIENTED ARCHITECTURE

To achieve information integration, process integration and application integration of enterprise, an enterprise integration platform （EIP） based on service-oriented architecture （SOA） is built. The enterprise integration model depending on encapsulating the business processes as well as the enterprise applications by the neutral and standard web services is presented. The problem how to discover the existed enterprise resources and share them was resolved depending on the mechanism of publishing and discovering the services. The EIP is integrated closely with product lifecycle management （PLM） system so that the process integration as well as orchestration of the business process services is implemented by encapsulating the workflow engine of PLM system. Not only process integration and application integration, but also information integration based on the bill of material （BOM） conversion driven by process are achieved. Finally, an interpretive, qualitative case study on EIP is conducted for this research.