In this paper, after analyzing the predicaments that Chinese traditional logistics enterprises face while launching modem logistics services, the theory of reforming Chinese traditional logistics enterprises with Busi...In this paper, after analyzing the predicaments that Chinese traditional logistics enterprises face while launching modem logistics services, the theory of reforming Chinese traditional logistics enterprises with Business Process Reengineering （BPR） is put forward. Then the basic implementation principles are discussed, and the steps of BPR are also analyzed for Chinese logistics enterprises. Moreover, five relevant measures of ensuring the success of BPR for them are concept reengineering, system reengineering, organization reengineering, culture reengineering and technology reengineering.展开更多
Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculati...Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.展开更多
This article shows a side segment of efforts toward finding ways to successfully commercialize a high tech product in Iran. During last decades, sanctions against importing petrochemical most used and needed utilities...This article shows a side segment of efforts toward finding ways to successfully commercialize a high tech product in Iran. During last decades, sanctions against importing petrochemical most used and needed utilities caused difficulties for Iranian petrochemical production chain. Inconveniences provoked Iranian specialists to achieve technical knowledge toward finding new ways of local producing. Attempting（s） had been encompassed to complete the whole chain of production and consumption inside of the country. Concepts implicate that during recent years, Iranian specialists have taken special steps toward localizing needed catalysts as an example of important commodities. Considerable amount of analyses have been made by Iranian petrochemical community probing the problems and obstacles associated with successful producing and what it really takes for a successful commercialization. Thematic analysis has been implicated as the research method to evaluate concepts represented as interviewees＇ analyzed declarations. Themes are analyzed toward mapping a successful merging with parties involved along with focusing on national commercializing streamline. Findings show that the idea of executing venture capital agencies as a new sector in the sequence of Iranian governmental and private petrochemical network has been appraised. Also, evaluating network management between parties involved and ways of policy making by the expert individuals are considered as the foremost factors to converse. Benchmarking feels as a necessary aspect as well to consider in the merging process. It has been concluded vital for Iranian companies to assess their own efficiency with accepted international standards, while on the other hand, they can take benchmark as a coming out opportunity when they commercialize in new intact market cooperating with renowned foreign companies.展开更多
This paper describes the implementation of an Information Systems （IS） capstone project management course that is a requirement for graduating seniors in an undergraduate Computer Information Systems （CIS） program...This paper describes the implementation of an Information Systems （IS） capstone project management course that is a requirement for graduating seniors in an undergraduate Computer Information Systems （CIS） program at a regional university. The description provides a model which includes the culmination of students＇ academic training in an IS curriculum which is part of a Bachelor of Business Administration （BBA） program in an accredited college of business. The course requires an application of technical and business skills, as well as systems development and project management skills--while students are working on an actual IS project for an external sponsoring organization. Rationale for implementing this type of course includes the benefits it provides to the students, the project sponsors, and the IS department providing the course. Feedback from the course is used as integral part of the C1S curriculum assessment process used for accreditation purposes.展开更多
In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration ...In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.展开更多
旅居美国期间,我在New York Times上曾读到过一篇文章。该文给我留下最深刻的印象是:英语新词的增长速度为15000-20000个/年。 当然,新生词汇蜂拥而至,未必都能进入词典,并千古传承。社会如大浪淘沙,新词自生自灭,美国一位语言学家曾经...旅居美国期间,我在New York Times上曾读到过一篇文章。该文给我留下最深刻的印象是:英语新词的增长速度为15000-20000个/年。 当然,新生词汇蜂拥而至,未必都能进入词典,并千古传承。社会如大浪淘沙,新词自生自灭,美国一位语言学家曾经断言:展开更多
文摘In this paper, after analyzing the predicaments that Chinese traditional logistics enterprises face while launching modem logistics services, the theory of reforming Chinese traditional logistics enterprises with Business Process Reengineering （BPR） is put forward. Then the basic implementation principles are discussed, and the steps of BPR are also analyzed for Chinese logistics enterprises. Moreover, five relevant measures of ensuring the success of BPR for them are concept reengineering, system reengineering, organization reengineering, culture reengineering and technology reengineering.
文摘Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.
文摘This article shows a side segment of efforts toward finding ways to successfully commercialize a high tech product in Iran. During last decades, sanctions against importing petrochemical most used and needed utilities caused difficulties for Iranian petrochemical production chain. Inconveniences provoked Iranian specialists to achieve technical knowledge toward finding new ways of local producing. Attempting（s） had been encompassed to complete the whole chain of production and consumption inside of the country. Concepts implicate that during recent years, Iranian specialists have taken special steps toward localizing needed catalysts as an example of important commodities. Considerable amount of analyses have been made by Iranian petrochemical community probing the problems and obstacles associated with successful producing and what it really takes for a successful commercialization. Thematic analysis has been implicated as the research method to evaluate concepts represented as interviewees＇ analyzed declarations. Themes are analyzed toward mapping a successful merging with parties involved along with focusing on national commercializing streamline. Findings show that the idea of executing venture capital agencies as a new sector in the sequence of Iranian governmental and private petrochemical network has been appraised. Also, evaluating network management between parties involved and ways of policy making by the expert individuals are considered as the foremost factors to converse. Benchmarking feels as a necessary aspect as well to consider in the merging process. It has been concluded vital for Iranian companies to assess their own efficiency with accepted international standards, while on the other hand, they can take benchmark as a coming out opportunity when they commercialize in new intact market cooperating with renowned foreign companies.
文摘This paper describes the implementation of an Information Systems （IS） capstone project management course that is a requirement for graduating seniors in an undergraduate Computer Information Systems （CIS） program at a regional university. The description provides a model which includes the culmination of students＇ academic training in an IS curriculum which is part of a Bachelor of Business Administration （BBA） program in an accredited college of business. The course requires an application of technical and business skills, as well as systems development and project management skills--while students are working on an actual IS project for an external sponsoring organization. Rationale for implementing this type of course includes the benefits it provides to the students, the project sponsors, and the IS department providing the course. Feedback from the course is used as integral part of the C1S curriculum assessment process used for accreditation purposes.
文摘In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.
