The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

3G-oriented Business and Operations Support System

The diversity of services of Third-Generation (3G) wireless systems, the rapid development of new services and the big number of entities on the value chain would be the new challenges when building and operating 3G networks. A solution to these challenges is to build a new Business and Operations Support System (BOSS). Considering the numerous varieties of 3G services as well as the QoS requirements, it is suggested that operators should integrate the existing Business Support Systems (BSS) and Operations Support Systems (OSS), perfect the Customer Relationship Management (CRM), make the systems adapt to the life cycle of data, information and services, and make steady progress in standardization work.

NGN-oriented Business and Operations Support System

The Next Generation Network (NGN) is based on packet switching and open network architecture. Therefore, the NGN business and operations support focuses on customers, totally different from that of the conventional telecommunications network, which concentrates on network operation and maintenance. An NGN operations and maintenance support system should be customer-focused, market-oriented and profit-targeted. Based on its unified NGN operations and maintenance support system, ZTE has implemented an integrated network management system that covers every functional level of the NGN. Accordingly, technical updates can be implemented flexibly on the network to meet the requirements of technology revolution, and new customer-oriented services can be offered to operators.

ZTE Showcases Operations and Business Support Solutions at the 8th Annual Asia- Pacific Billing & Revenue Assurance Show

ZTE Corporation (ZTE) announced that its participation in the 8th Annual Asia-Pacific Billing & Revenue Assurance Conference in Singapore from May 12th till 15th 2008 delivered a keynote on its latest ZSmart operations and business support solutions and shared the latest BSS/OSS technology with key industry players.

基于Business Objects的区域卫生综合管理和决策支持系统设计和实现

介绍了基于Business Objects的区域卫生综合管理和决策支持系统的设计、实施要点以及关键技术,主要涵盖数据建模、定义语义层、开发图报表等方面。通过多个区域卫生综合管理和决策支持系统的工程实践说明,采用上述关键技术和实现要点进行设计和实施,取得较好的效果。

Running Head:Business Travel and Perceived Stress Psychological Stress among Business Travelers in Malaysia

Businesses and corporations today break geographical boundaries and carry out business globally[14].Business travel can be physically demanding and psychologically stressful,compromising the well-being of business travelers and the benefits of organizations.The present study examined how biopsychosocial factors,which are health concern,burnout,and social support,explained business travel stress among business travelers in Malaysia.We recruited 100 working adults(n=63 men,n=37 women)who traveled for business purposes from airports in Malaysia.Participants completed a series of questionnaires using the paper-and-pencil method.The mediation analyses showed that only burnout mediated the relationship between business travel and perceived stress.Specifically,the less intensely an individual traveled,s/he experienced a higher level of perceived stress;and this could be explained by the high level of burnout experienced.These findings have shed some light on how to deal with business travel stress at organizational and personal levels.Our findings suggested that organization-level interventions and policies should place an emphasis on employees who have to travel and in particular those who travel less intensively.Also,to provide support for business traveling employees,corporations should set up interventions and policies that aim to decrease burnout associated with business traveling.

Research on Business Processes Optimization for Agile Manufacturing

Based on macroscopic and synthetic approaches, especially information entropy approach, the quantification of the flexible degree and order degree of business processes is studied. According to the outcome of above analysis, a conceptual model of optimizing business processes is proposed which supports to construct dynamic stable business processes. The research above has been applied in project 863/SDDAC-CIMS, and achieved primary benefits.

Exploring the Characteristics of Business Process Modeling Solutions in the Saudi Market

Business Process Modeling (BPM) is a mechanism that separates all business aspects from the underlying technological and implementation features of a system. The aim is to capture an organization’s processes and achieve its business objectives. Currently, there are many solutions for Business Process Modeling and Design offered by vendors. However, the selection of one solution or another by customers is usually conducted in an ad-hoc manner. Given the underlying environment that a customer might have and their limitations, there is no standard methodology that can help in the selection of the most appropriate solution. This paper therefore highlights the key characteristics of BPM solutions in the market to facilitate an understanding of the compatibility of a given solution with customer’s environments;hence, customers can then make informed decisions regarding their selections.

Business Intelligence Expert System on SOX Compliance over the Purchase Orders Creation Process

The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility and quality of the Purchase Orders Creation Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques. This proposed model directly contributes to both scientific research artificial intelligent area and business practices. From business perspective it empowers the use of artificial intelligent models and techniques to drive decision making processes over financial statements. From scientific and research area the impact is based on the combination of 1) an Information Seeking Dialog Protocol in which a requestor agent inquires the business case, 2) a Facts Valuation based Protocol in which the previously gathered facts are analyzed, 3) the already incorporated initial knowledge of a human expert via initial beliefs, 4) the Intra-Agent Decision Making Protocol based on deductive argumentation and 5) the semi automated Dynamic Knowledge Learning Protocol. Last but not least the suggested way of integration of this proposed model in a higher level multiagent intelligent system in which a Joint Deliberative Dialog Protocol and an Inter-Agent Decision Deductive Argumentation Making Protocol are described.

The development and practice of starting businesses guiding system construction of students

The impact of the financial crisis exacerbated the students＇ employment situation, and the current situation of college students＇ entrepreneurial activities is worrying, which urgently need a systematic support program to be support and guide to the main business college. Based on the analysis of current situation and problems, this paper tries to build a entrepreneurial support system of contemporary college students as core, of tripartite coordinating community, university and government as basis to promote the healthy and sustainable development of entrepreneurial activities for the ultimate purpose of the entrepreneurial support system, to promote the healthy and sustainable development of entrepreneurial activities.

Modeling of Business Processes of Project Financing

Need of transformation of means of support of project financing for commercial banks is proved.The analysis and modeling of business processes of project management by the contextual chart and the chart of decomposition is carried out that allowed to describe the main stages of project financing.With use of tools of programming the business application of project management which will promote operational assessment on selection of introduced drafts is created.

Applying the Technology Acceptance Model (TAM) in Information Technology System to Evaluate the Adoption of Decision Support System

With the beginning of the information systems’ spreading, people started thinking about using them for making business decisions. Computer technology solutions, such as the Decision Support System, make the decision-making process less complex and simpler for problem-solving. In order to make a high-quality business decision, managers need to have a great deal of appropriate information. Nonetheless, this complicates the process of making appropriate decisions. In a situation like that, the possibility of using DSS is quite logical. The aim of this paper is to find out the intended use of DSS for medium and large business organizations in USA by applying the Technology Acceptance Model (TAM). Different models were developed in order to understand and predict the use of information systems, but the information systems community mostly used TAM to ensure this issue. The purpose of the research model is to determine the elements of analysis that contribute to these results. The sample for the research consisted of the target group that was supposed to have completed an online questionnaire about the manager’s use of DSS in medium and large American companies. The information obtained from the questionnaires was analyzed through the SPSS statistical software. The research has indicated that, this is primarily used due to a significant level of Perceived usefulness and For the Perceived ease of use.

The inspiration for development in China from the international experience of entrepreneurial support policies

In the current severe employment situation, it is widely accepted by society that adopts entrepreneurship to promote employment. However, the problem is that the entrepreneurial enthusiasm is high but the rate of success is low. Hence, we need to provide a more complete entrepreneurial business environment. The thesis aims to provide experience and further improve our business environment by analyzing the international business support policy.

营商环境能提升返乡创业企业发展质量吗?

实现乡村振兴,改善农村地区营商环境至关重要。良好的营商环境能吸引大批劳动力返乡创业,同时也有助于培育高质量的返乡创业企业。基于2019年全国2139家返乡创业企业调查数据研究营商环境对返乡创业企业发展质量的影响及其作用机制,研究表明:良好的营商环境能显著提升返乡创业企业发展质量;机制分析发现,良好的营商环境通过企业家社会关系网络、企业数字化经营能力来提升返乡创业企业发展质量;异质性分析发现,对发展型返乡创业企业、我国中西部地区和第二产业中的返乡创业企业以及中小型返乡创业企业而言,良好的营商环境更有助于提升其发展质量。因此,建议地方政府切实加大政策扶持力度,推动营商环境全面优化,做好科学规划、分类指导,落实完善差别化扶持政策,精准发力;同时结合企业规模、产业层次、价值类型特点制定针对性重点扶持政策,助推返乡创业企业高质量发展。

高职院校工程测量技术专业学生创新创业能力现状调研

通过问卷调查法深入了解高职院校工程测量技术专业学生的创新创业能力现状。将问卷调查分为高职院校和学生两部分,其中针对高职院校的调查以网络问卷为主,对学生的调查采取线上线下相结合的方式。调查结果显示,学生在创新创业资金方面需要高职院校提供更多支持。学生的创新创业意愿较弱,大多数学生参加创新创业活动的次数为1~3次,参与度相对较低,且活动形式较为单一。高职院校需积极探索创新创业教育的新模式,注重创新创业实践教学环节的设置,为学生搭建更多的创新创业平台。

财政扶持何以提升返乡创业者创新精神?

本文选取2019年全国2139家返乡创业企业的调查数据,运用有序评定模型和中介效应模型,研究财政扶持对返乡创业者创新精神的影响和作用机制。研究结果表明,财政扶持能够促进返乡创业者创新精神的产生,其中技能培训可以培育返乡创业者的创新精神,税收减免、土地优惠和产业扶贫可以激发返乡创业者的创新精神。机制分析结果表明,财政扶持能够通过优化外部营商环境,有效激发返乡创业者的创新精神。异质性分析结果表明,相较于东西部地区、第一二产业、中低端第三产业和生存型返乡创业者,财政扶持对中部地区、高端第三产业及发展型返乡创业者创新精神的激发效果更明显。因此,加大对返乡创业者的扶持力度、优化外部营商环境、制定差异化的扶持政策,将有利于进一步激发返乡创业者的创新精神。

乡村振兴背景下大学生返乡创业路径探析

乡村振兴是我国现阶段实施的重要战略之一,目的是为了推进乡村产业与人才结构改革,促进乡村经济可持续发展,加速城乡一体化进程。近年来,大学生返乡创业在乡村振兴中崭露头角,不仅引领着农村发展的新风貌,也缓解了城市大学生就业压力。针对大学生返乡创业面临的困境,从政府、社会、高校三个层面深入研究,准确把握现实问题,探索适合大学生回乡创业的有效途径。通过加强政策支持、建设社会支持体系、优化高校创业教育体系等多维度举措,全面激发大学生参与乡村产业发展的热情,为乡村振兴注入新的活力,进一步推动乡村发展。

组织支持、制度环境和市场环境对科技企业孵化器创新绩效的影响机制:基于组态视角的fsQCA分析

创新活动具有系统性,科技企业孵化器创新绩效受内外部环境因素影响,且各影响因素间具有相互依赖的复杂性,但目前偏向于单一因素的探讨,无法解释多要素相互依赖等复杂的运行机制。因此,以中国2920家科技企业孵化器为样本,基于组态视角,采用模糊集定性比较分析(fsQCA)方法探索组织支持、制度环境和市场环境三大类别中的7个条件对孵化器创新绩效的复杂影响机制。结果发现:科技企业孵化器创新绩效与其所处制度、市场环境息息相关,主体与环境均衡驱动型协同创新策略是实现高创新绩效的主要路径;孵化器创新绩效具有“多重并发”的特点,制度环境、市场环境、组织支持行为均无法单独构成高创新绩效的必要条件;多要素协同作用对孵化器创新绩效具有殊途同归效果,其中政府补贴没有发挥关键作用,完善的知识产权保护制度在多数路径中起到重要作用,孵化器空间上的集聚在特定条件下具有影响作用。基于研究结论,为政府和科技企业孵化器管理者从制度和市场环境两方面考虑,提出提高孵化器创新绩效的建议。

地质调查业务管理数据集成辅助决策系统架构与关键技术

在地质调查工作过程中,各类信息系统产生了海量的业务管理数据,需要解决这些多来源、高动态、复杂异构数据的有效集成辅助决策问题,驱动管理决策现代化。基于大数据、GIS、数据挖掘等技术,构建了地质调查业务管理数据集成辅助决策的总体架构;通过多源异构数据自动化动态集成处理、基于Hadoop的“湖仓一体”混合式数据组织管理、数据挖掘融合地理智能的分析决策模型等关键技术方法,研发了国家地质调查业务管理大数据系统。系统已接入24个数据源,实现了自动化动态集成,完成了1.5亿余条、20多万档异构数据的一体化组织管理,通过数据和分析服务有效辅助了管理决策。可有效解决大数据环境下数据集成辅助决策问题,提升国家地质调查工作管理决策的效率和水平。

基于GWO-SVR和改进SA算法的知识-业务配置

为解决业务流程下业务单元与知识资源配置分离的问题,提出一种基于灰狼算法优化支持向量回归(GWO-SVR)和改进模拟退火算法(SA)的知识-业务优化配置策略。该策略基于用户需求和业务情景分析,将知识资源封装为知识模块。在此基础上,通过配置器作用实现知识模块与业务单元间的初始配置。然后,依据知识模块评价指标参数分析,构建综合评价指标体系,并运用CRITIC-模糊综合评估法得到知识-业务配置组合评价量表;基于此评价量表,构建和训练基于GWO-SVR的知识-业务配置组合动态评价模型。由于GWO-SVR是回归模型,可将该训练好的模型的函数关系式作为改进SA算法优化的目标函数导入,通过寻优迭代找到最优值对应的最优组合方案,实现满足业务需求的知识资源最优配置。以减速器箱体加工为例进行验证,证明了所用模型和算法的有效性。