加油站安全管理问题探讨

作为成品油零售终端的加油站数量的迅猛增加,为广大车主带来了极大便利。但同时也应注意到加油站经营的是易燃、易爆的特殊商品,存在安全隐患,如果发生事故,将会危及加油站的工作人员和客户甚至周边居民的人身安全,并会导致巨大的财产损失。因此绝不能忽视加油站的安全问题。本文主要针对加油站存在的安全管理问题进行分析,并提出相应的对策,希望对加油站的安全管理有所裨益。

Managing Corporate Reputation in Times of Global Changes and Turbulence——A Strategy for Competitiveness

In times of global changes and turbulence like ours, more than anything, firms need some pillars of stability. By this paper we would like to develop a comprehensive and adaptive managerial approach of corporate reputation. This is based on the premise that intangible assets （in general） and corporate reputation （in particular） are more and more recognized and managed as sources of （unique） sustainable competitive advantages and as core determinants of firm competitiveness, which are relatively hard to build and very easy to loose.

Activity Based Costing Adoption Among Manufacturing Companies in Nigeria

The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of 40 selected manufacturing companies in South Western part of Nigeria. Descriptive statistics was employed to analyze the data. The study reveals that inability of the traditional cost systems to provide relevant cost was the most highly ranked reason in their decision to adopt ABC. Traditional methods of allocating overhead were therefore believed to be deficient in terms of improving global competitiveness. Also, 60% of the respondents have adopted ABC due to increased ranges of products, competition and increased overhead. Familiarity with and adoption of ABC was found to be across the manufacturing, more than half of the sample are familiar with it. The 40% of respondents who have not adopted ABC cited the cost and complexity involved with implementation as the main reason in non-adoption. However, cost of implementing ABC was enormous which hinder the small scale manufacturing from adopting it. This result may reflect the fact that larger firms are more likely to have the diverse mix of products or services that makes the use of ABC advantages. Consequently, the study recommends that the companies who have not adopted ABC because of its high cost of implementation should endeavor to consider its adoption because in the long run the benefits derive from it will outweigh its cost. It helps to identify inefficient products, departments and activities and helps to allocate more resources on profitable products. In conclusion, the senior management should also give their utmost support to the implementation and success of ABC.

Globalization and Application of Strategic Management Model and Theories to Entrepreneurs in a Turbulent Economy

Globalization had changed the competitive landscape in which entrepreneurs used to compete. There are advantages and disadvantages of doing business globally. Globalization had also brought about many challenges to entrepreneurs in the management of their organization. The values and beliefs of managers and staff across the globe influence visions, missions of their organization. Culture, resources and business practices of countries vary widely. Entrepreneurs must deal with global issues side by side with domestic considerations. This paper looks into how the theories and model of strategic management remain useful and relevant to entrepreneurs in a globalized business world especially in a turbulent economy.

Does Innovation Drive Sustainable Competitive Advantages？

This paper examines the critical role of innovations as a driver for sustainable competitive advantages. A quadruple model of global strategy is introduced. The model is based on the introduction of an innovation-based perspective of strategy. This is in addition to the other three but well-known perspectives of global strategy （industry-based, resource-based, and institution-based views）. Thus, the four perspectives of strategy could lead a complete set of factors that need to be analyzed for the formulation of global strategy. The model could assist organizations in sustaining their competitive advantages. It is proposed that the introduction of the innovation-based view represents the fourth perspective of a strategy quadruple, thus overcoming a long-standing criticism, namely, the global strategy may lack adequate attention to innovation in developing a firms＇ global competitive strategies. This paper presents a set of four hypotheses. When tested, these hypotheses could result in a better understanding of the link between the innovation and the global strategy domain. Furthermore, the quadruple model could be useful in understanding the relationship between innovativeness and business performance. It is anticipated that this paper could assist researchers, business management, and analysts in developing global innovation strategies.

Could Innovation be Driven by Globalization？

This paper examines the critical role of globalization as a driver for innovation. The introduction of the global strategy quadruple model truly links the three known strategy perspectives （namely, industry competition, resources and institution views） and performance. The model could assist in advancing the cause of sustainable competitive advantages. This study could assist scholars in addressing the three important research questions： （1） Why are some finns more innovative than others？ （2） What effects do product, firm, industry, and market innovativeness have on business performance？ and （3） Does the link between innovativeness and business performance depend on all or some of the innovativeness factors of product, firm, industry, and market？ The presented set of four hypotheses, when tested, will result in a better understanding of the links and relationships among a firm＇s global strategy, innovativeness, and business performance. The quadruple model presented can be used to examine these relationships in general and in the context of innovation. It is anticipated that this paper will assist researchers, business management, and analysts in developing global innovation strategies.