With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and ch...With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and characteristics of agricultural product consumer creation,index system of value model of agricultural product consumer creation was put forward through analytical hierarchy process（AHP）.The weights of the indicators and related indicators of impact on the value were analyzed,and value models of agricultural product consumer creation were constructed to provide ideas for development of agricultural product consumer market and research of consumer value.Consumer creation was constructed to provide ideas for development of agricultural product consumer market and research of consumer value.展开更多
Innovation is managed through the development of processes and routines, considered as critical for business success and value creation. The identification of relevant routines as well as the understanding of which fa...Innovation is managed through the development of processes and routines, considered as critical for business success and value creation. The identification of relevant routines as well as the understanding of which factors affect business innovation is the main objective of this research, based on a survey applied in Portuguese companies and their experience shared in best practices guides. Conclusions highlighted 10 key innovation routines, reinforcing the idea that innovation must be supported through a systematic and sustained management process. Results also indicate that SMEs face greater difficulties in benefiting from the potential of innovation practices and collaboration may present opportunities to overcome their limited resources. Therefore, regardless of size, business activity, science and technology intensity or other factors influencing firms dynamic capabilities, innovation should be considered as a management imperative as it can influence not only the present but also the future of business success.展开更多
This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the con...This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.展开更多
Value creation is a significant part of the sustainable building process.To understand the process of value creation,this paper identifies a number of important issues.First,the paper addresses the existence of and iden...Value creation is a significant part of the sustainable building process.To understand the process of value creation,this paper identifies a number of important issues.First,the paper addresses the existence of and identifies reasons for com-plexity in the process of value creation over a whole lifecycle(WLC).Then,a conceptual framework model is developed and adapted to the WLC in order to monitor building process stages and intervals.Next,the concepts and strategies lead-ing to WLC value maximization are addressed.Finally,a conceptual WLC value creation model is proposed that is based on sustainable building process stages and building asset stakeholders’benefits.The paper indicates how value cre-ated is an accumulation of values acquired through various operations over the building WLC.展开更多
In my ten-yeat experience of tenching English as major in college , I feel that students experience more difficulties in listening lessons than in other lessons. What, then, prevents students from achieving success in...In my ten-yeat experience of tenching English as major in college , I feel that students experience more difficulties in listening lessons than in other lessons. What, then, prevents students from achieving success in the listening class? I suggest that anxiety is one of the major factors, which interferes with students listening comprehension. And I would agree with writers such as Gardner and Horwitz et al. (1991)that anxiety may impede learner’s ability to perform successfully in all aspects of learning a foreign language. I feet it is particularly significant for listening.展开更多
This scientific paper is a comparative analysis of two mathematical conjectures. The newly proposed -3(-n) - 1 Remer conjecture and how it is related to and a proof of the more well known 3n + 1 Collatz conjecture. An...This scientific paper is a comparative analysis of two mathematical conjectures. The newly proposed -3(-n) - 1 Remer conjecture and how it is related to and a proof of the more well known 3n + 1 Collatz conjecture. An overview of both conjectures and their respective iterative processes will be presented. Showcasing their unique properties and behavior to each other. Through a detailed comparison, we highlight the similarities and differences between these two conjectures and discuss their significance in the field of mathematics. And how they prove each other to be true.展开更多
基金Supported by Rural Development Research Center in Sichuan(2009CR2110921)~~
文摘With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and characteristics of agricultural product consumer creation,index system of value model of agricultural product consumer creation was put forward through analytical hierarchy process（AHP）.The weights of the indicators and related indicators of impact on the value were analyzed,and value models of agricultural product consumer creation were constructed to provide ideas for development of agricultural product consumer market and research of consumer value.Consumer creation was constructed to provide ideas for development of agricultural product consumer market and research of consumer value.
文摘Innovation is managed through the development of processes and routines, considered as critical for business success and value creation. The identification of relevant routines as well as the understanding of which factors affect business innovation is the main objective of this research, based on a survey applied in Portuguese companies and their experience shared in best practices guides. Conclusions highlighted 10 key innovation routines, reinforcing the idea that innovation must be supported through a systematic and sustained management process. Results also indicate that SMEs face greater difficulties in benefiting from the potential of innovation practices and collaboration may present opportunities to overcome their limited resources. Therefore, regardless of size, business activity, science and technology intensity or other factors influencing firms dynamic capabilities, innovation should be considered as a management imperative as it can influence not only the present but also the future of business success.
文摘This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.
文摘Value creation is a significant part of the sustainable building process.To understand the process of value creation,this paper identifies a number of important issues.First,the paper addresses the existence of and identifies reasons for com-plexity in the process of value creation over a whole lifecycle(WLC).Then,a conceptual framework model is developed and adapted to the WLC in order to monitor building process stages and intervals.Next,the concepts and strategies lead-ing to WLC value maximization are addressed.Finally,a conceptual WLC value creation model is proposed that is based on sustainable building process stages and building asset stakeholders’benefits.The paper indicates how value cre-ated is an accumulation of values acquired through various operations over the building WLC.
文摘In my ten-yeat experience of tenching English as major in college , I feel that students experience more difficulties in listening lessons than in other lessons. What, then, prevents students from achieving success in the listening class? I suggest that anxiety is one of the major factors, which interferes with students listening comprehension. And I would agree with writers such as Gardner and Horwitz et al. (1991)that anxiety may impede learner’s ability to perform successfully in all aspects of learning a foreign language. I feet it is particularly significant for listening.
文摘This scientific paper is a comparative analysis of two mathematical conjectures. The newly proposed -3(-n) - 1 Remer conjecture and how it is related to and a proof of the more well known 3n + 1 Collatz conjecture. An overview of both conjectures and their respective iterative processes will be presented. Showcasing their unique properties and behavior to each other. Through a detailed comparison, we highlight the similarities and differences between these two conjectures and discuss their significance in the field of mathematics. And how they prove each other to be true.
